This document provides information and instructions for filing a 2008 Maine individual income tax return using the short form 1040S-ME. It outlines who is eligible to use the short form, the mission statement of Maine Revenue Services, taxpayer assistance resources, important tax law changes for 2008, frequently asked questions, and general filing instructions. Key details include the eligibility criteria for using the short form, the electronic filing and payment mandates for tax return preparers and certain taxpayers, and the increased optional use tax reporting percentage of 0.08% of Maine adjusted gross income.