A resident of Maine is an individual who is living and intends to reside or domiciled in Maine, with or without a fixed or permanent address. If the filer is not domiciled in Maine for the entire tax year, but has a permanent home in Maine for the entire tax year and spends more than 183 days of the tax year in Maine are considered to be a resident of Maine. Form 1040ME will need to be filed on or before April 15, if you cannot file by the due date request an extension of time to file. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day. Maine State income tax can be prepared and e-filed with Federal Income tax return using Tax2efile.
Part-year residents must file a tax return while a resident of Maine, who had income from any sources or as a non-resident of Maine, who had income from a Maine source. If the filer is considered a part-year resident of Maine and received income during that part of the year, they were a resident of Maine, or, during any period of non-residency, have income from Maine sources resulting in a Maine income tax liability, they must file a Maine Form 1040ME.
File a tax return if the user has any gross income during the tax year from sources in Maine. A non-resident individual working in Maine as an employee is not required to pay a Maine tax or file a Maine return on income from personal services unless that individual works in Maine for more than 12 days or, have worked in Maine for more than 12 days, earns or derives income from all Maine sources totaling more than $3,000. Form 1040ME needs to be filed along with Schedule NR.
Anyone who is not a resident of Maine, but performs personal services in Maine for more than 12 days and earns more than $3,000 of income from all Maine sources, must file a Maine return.