- Residents of Maine that are required to file a federal return must file a Maine return. If you are not required to file a federal return but have Maine source income resulting in a Maine income tax liability you must also file a return.
- You are not required to file a Maine return if:
- a federal tax return is required but you do not have any modifications to income, and
- your income subject to Maine income tax totals less than the amount of your Maine standard deduction and your Maine personal exemption amount
- You must file a return to claim any refund due to you.
Maine requires you to use the same filing status that was used on your federal tax return.