If you lived in Maine or received income from Maine sources during the tax year, you may be required to file a Maine income tax return. Maine filing requirements depend on your residency status and whether you have Maine taxable income.
Determine Whether You Need to File a Maine Return
You must generally file a Maine income tax return if:
- You are a Maine resident who is required to file a federal income tax return; or
- You are not required to file a federal return but have income subject to Maine income tax that results in a Maine income tax liability.
Even if you are required to file a federal return, you may not be required 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 income tax is less than the total of your Maine standard deduction and personal exemption amount.
However, you should file a Maine return if you are entitled to a refund of Maine tax withheld or wish to claim refundable credits.
Nonresidents and Safe Harbor Residents
Generally, if you are a nonresident or a safe harbor resident and have income from Maine sources that results in a Maine income tax liability, you must file a Maine income tax return.
Examples of Maine-source income may include:
- Wages earned in Maine
- Income from a Maine business
- Rental income from Maine property
- Gain from the sale of Maine real estate
Add a Maine State Return
To add a Maine return in the program:
- Select State from the left-side navigation menu.
- Select Get Started.
- Select Maine from the state drop-down menu.
- Continue to the next page.
- Select your 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?
Delete a Maine State Return
To remove a Maine return:
- Select State from the left-side navigation menu.
- Select Maine.
- Select the three dots next to the return.
- Select Delete.