• Deduction and/or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation, and where applicable, the tax year 2022 inflation-adjusted amounts are shown.
• Maine's personal exemption begins to phase out for taxpayers with income exceeding $279,500 (single filers) or $335,400 (MFJ) (2021 inflation adjustments). The dependent personal exemption is structured as a tax credit and begins to phase out for taxpayers with income exceeding $200,000 (head of household) or $400,000 (married filing jointly).
• Bracket levels adjusted for inflation each year. Inflation-adjusted bracket levels for 2022 are shown.             

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