Maine Mileage and Vehicle Tax Records (2026): Federal AGI, the Bonus Depreciation Add-Back, TNC Permits and the AV Pilot

General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.

Maine starts Form 1040ME from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over, and 2025 rates run from 5.8% to 7.15%. Maine decouples from federal bonus depreciation, so you add it back and recapture it in later years. Rideshare companies need a Secretary of State permit and keep trip records one year.

Maine follows your federal adjusted gross income, with one adjustment that matters for vehicle buyers: bonus depreciation. This guide covers what Maine Revenue Services and the Maine Revised Statutes say as of October 16, 2026.

The federal baseline every Maine driver starts from

Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).

How Maine treats vehicle deductions

The 2025 Form 1040ME instructions have you enter federal adjusted gross income on line 14, so a Schedule C vehicle deduction, figured with the standard mileage rate or actual costs, is already reflected. The 2025 rate schedule for single filers starts at 5.8% of Maine taxable income under $26,800, moves to 6.75%, and reaches 7.15% at $63,450.

Depreciation: the bonus add-back

Schedule 1A, line 4 is the bonus depreciation add-back. The instructions explain that Maine decouples from federal bonus depreciation under IRC § 168(k). You complete a pro forma federal Form 4562 as if no bonus depreciation had been claimed on property placed in service in 2025, and the add-back is the difference between that and the depreciation on your actual Form 4562. You enclose both forms and the calculation. Amounts added back are eligible for a recapture subtraction on Schedule 1S in later years (line 10). If you put a vehicle in service with bonus depreciation, keep both schedules and ask your preparer about the recapture. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Maine

Under 29-A M.R.S. § 1672, a TNC can't operate without a permit from the Secretary of State, with an annual fee of $10,000. Section 1674 requires an electronic receipt after each ride and a policy against cash payments, and it requires the TNC to keep individual ride records for at least one year. Both sections date from 2015 (P.L. 2015, c. 279). One year is shorter than the IRS period, so download your own receipts and annual summaries. See which rideshare miles count. If you also drive in Massachusetts, see the Massachusetts guide.

Robotaxis and autonomous vehicles in Maine

A 2018 resolve, LD 1724, created a Commission on Autonomous Vehicles and allowed the testing, demonstration and deployment of automated driving systems; the Legislature's page lists it as chaptered law (Chapter 46) in April 2018. The Maine Department of Transportation's rules for this are Chapter 800, Autonomous Vehicle Pilot Program Rules, listed on the Secretary of State's agency rules page. For current authorizations, check with MaineDOT or an attorney. For fleet records, see robotaxi fleet tax basics.

What to keep in your Maine records

Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
Separate Business, Commute and Personal totals for Form 4562 Part V.
Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
If you took federal bonus depreciation: keep the actual and pro forma Forms 4562 behind the Schedule 1A add-back, and track the later recapture.
For rideshare: download trip receipts and annual summaries; Maine TNCs only have to keep ride records one year.

For the full list of log fields, see what the IRS asks you to record.

Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.

One log for both returns

A Maine return doesn't call for a second mileage log; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.

Sources (checked October 16, 2026)

Frequently asked questions

Does Maine use my federal mileage deduction?

Generally yes for the self-employed. Form 1040ME starts from federal adjusted gross income on line 14, which already reflects Schedule C vehicle expenses.

Does Maine allow bonus depreciation?

No. Maine decouples from IRC § 168(k), so you add back the difference on Schedule 1A, line 4 and may recapture it on Schedule 1S in later years.

What are Maine's 2025 income tax rates?

For single filers, 5.8% under $26,800 of taxable income, 6.75% in the middle bracket, and 7.15% from $63,450.

How long do Maine TNCs keep ride records?

At least one year from each ride, under 29-A M.R.S. § 1674.

Can robotaxis operate in Maine?

A 2018 resolve (LD 1724) allowed testing, demonstration and deployment, and MaineDOT runs a pilot program under Chapter 800 rules. Check with MaineDOT for current authorizations.

This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.

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