According to the Individual Income Tax Booklet for Maine:
- 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.
- If you 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 are not required to file a Maine return.
- 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.
For more information, see: