If you received unemployment benefits in 2020 you may be eligible to claim an exemption from Maine income tax. If you have an annual income of less than $150,000, regardless of filing status, recently enacted legislation exempts up to $10,200 in unemployment benefits from state income tax for tax year 2020. If you filed your 2020 Maine individual income tax return and did not claim the exemption you should file an amended Maine individual income tax return (Form1040ME). If you filed your tax return before mid-March you likely need to amend your 2020 Maine state income tax return.