If you lived in Maine or earned income from Maine sources during 2026, you may need to file a Maine income tax return. Whether you're required to file depends on your residency status and whether you have income subject to Maine tax.
Do I Need to File a Maine Tax Return?
Generally, you must file a Maine income tax return if:
- You're a Maine resident and are required to file a federal income tax return; or
- You're not required to file a federal return, but you have income subject to Maine income tax that results in a Maine tax liability.
Even if you're required to file a federal return, you may not need to file a Maine return if:
- You have no Maine income addition modifications reported on Form 1040ME Schedule 1A; and
- Your income subject to Maine tax is less than the combined total of your Maine standard deduction and personal exemption amount.
Keep in mind that you should still file a Maine return if:
- Maine income tax was withheld from your wages or other income and you're due a refund; or
- You're eligible to claim refundable Maine tax credits.
Nonresidents and Safe Harbor Residents
If you're a nonresident or a safe harbor resident, you generally must file a Maine return if you have Maine-source income that creates a Maine income tax liability.
Examples of Maine-source income include:
- Wages earned for work performed in Maine
- Income from a business operating in Maine
- Rental income from Maine property
- Gain from the sale of Maine real estate
How to Add a Maine Return
To add a Maine state return:
- Select State from the left navigation menu.
- Select Get Started.
- Choose Maine from the state list.
- Continue to the next screen.
- Select the appropriate residency status:
- Resident
- Part-Year Resident
- Nonresident
If you are unsure which residency status applies to you, see the article What is my residency status for Maine?
How to Delete a Maine Return
To remove a Maine return from the software:
- Select State from the left navigation menu.
- Open the Maine return.
- Select the three-dot menu next to the return.
- Choose Delete.