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Maine Tax Resources

Governor: John Baldacci
Income Tax Revenue (2007): $3,581,680,000.00
Maine Population 1,315,398

Maine Mailing Address

Wondering where to mail your Maine taxes? Here's the address:

REFUND:
Maine Revenue Services
P.O. Box 9110
Augusta, ME 04332-9110

NO REFUND:
Maine Revenue Services
P.O. Box 1066
Augusta, ME 04332-1066



Maine Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Maine.

Maine Residents

If Maine was your domicile for the entire year or if you had a permanent home in Maine that you live at for more than 183 days you are a Maine resident. If you are a Maine resident who either filed a federal return or who has a Maine tax liability then you will be required to file a Maine resident return. Also if you need any refund from Maine you will need to file a return. If you are a Maine resident who made less than $2,000 during the entire year, you claimed yourself as an exemption on your return, and if you are exempt from Maine Minimum Tax you will not have to file a Maine resident return. Maine resident returns should be filed using Form-1040ME (attached below). For additional information and assistance see the Maine Tax Booklet (attached below).

Related Tax Forms

Maine Residents who lived in Maine for part of the year

If your domicile was in Maine for only part of the year, perhaps because you moved into or out of Maine, you are a part year a resident of Maine. Part year residents must file Form-1040ME, for all income earned while a resident, along with schedule NR or NRH, for any income earned from Maine sources while a nonresident. For additional information and assistance see the Maine Tax Booklet (attached below). Also for more information see Schedule NR or Schedule NRH instructions.

Related Tax Forms

  • Schedule NR - SCHEDULE for CALCULATING the NONRESIDENT CREDIT
  • Schedule NRH - SCHEDULE for CALCULATING the NONRESIDENT CREDIT FOR MARRIED PERSON ELECTING TO FILE SINGLE
  • Form-1040ME - MAINE INDIVIDUAL INCOME TAX

Maine Residents who work in another state

If Maine was your domicile for the entire year or if you had a permanent home in Maine that you live at for more than 183 days you are a Maine resident. If you are a Maine resident who either filed a federal return or who has a Maine tax liability then you will be required to file a Maine resident return. Also if you need any refund from Maine you will need to file a return. If you are a Maine resident who made less than $2,000 during the entire year, you claimed yourself as an exemption on your return, and if you are exempt from Maine Minimum Tax you will not have to file a Maine resident return. Maine resident returns should be filed using Form-1040ME (attached below).

If you are a Maine resident who works in another state and earns income in that other state you will need to pay taxes on that income to Maine. This is because Maine taxes all taxable income its residents make regardless of origin. However the state in which you earned the income might also tax the income. If this is the case, to avoid dual taxation Maine offers a tax credit to its residents for taxes paid to other jurisdictions. To qualify for this credit calculate the size of credit with Schedule 3 (attached below), and then enter this amount on Schedule A (attached below) and on the tax credit section of page 1 of Form-1040ME. For additional information and assistance see the Maine Tax Booklet (attached below).

Please note that the size of the credit may not exceed the amount of tax owed to Maine.

If you paid taxes to more than 1 other jurisdiction you will have to file a separate Schedule 3 for each jurisdiction. The amounts calculated are then added together to arrive at the total size of the credit.

Related Tax Forms

Nonresidents who work in Maine

If you were a nonresident of Maine who made income that came from Maine leading to a tax liability, you will have to file a Maine nonresident return. If you worked less than 10 days and your only income was from personal services. To find what qualifies as Maine sourced income see the Maine Income Chart (attached below). For federal requirements for filing status, number of exemptions, itemized deductions, and adjusted gross income. To file a nonresident return file Form-1040ME along with either Schedule NR or NRH. For additional information and assistance see the Maine Tax Booklet (attached below). Also for more information see Schedule NR or Schedule NRH instructions.

If your domicile was Maine but you lived in Maine for less than 30 days and maintained a permanent house in another state you are a “Safe Harbor” resident of Maine. If you lived in a foreign country for 450 days out of a 548-day period you are a “Foreign Safe Harbor” resident. “Safe Harbor” residents and “Foreign Safe Harbor” resident should file their returns as nonresidents.

Related Tax Forms

  • Schedule NR - SCHEDULE for CALCULATING the NONRESIDENT CREDIT
  • Schedule NRH - SCHEDULE for CALCULATING the NONRESIDENT CREDIT FOR MARRIED PERSON ELECTING TO FILE SINGLE
  • Form-1040ME - MAINE INDIVIDUAL INCOME TAX

Nonresidents who sold property in Maine

If you were a nonresident of Maine who made income that came from Maine leading to a tax liability, you will have to file a Maine nonresident return. If you worked less than 10 days and your only income was from personal services. To find what qualifies as Maine sourced income see the Maine Income Chart (attached below). For federal requirements for filing status, number of exemptions, itemized deductions, and adjusted gross income. To file a nonresident return file Form-1040ME along with either Schedule NR or NRH. For additional information and assistance see the Maine Tax Booklet (attached below). Also for more information see Schedule NR or Schedule NRH instructions.

If your domicile was Maine but you lived in Maine for less than 30 days and maintained a permanent house in another state you are a “Safe Harbor” resident of Maine. If you lived in a foreign country for 450 days out of a 548-day period you are a “Foreign Safe Harbor” resident. “Safe Harbor” residents and “Foreign Safe Harbor” resident should file their returns as nonresidents.

Related Tax Forms

  • Schedule NR - SCHEDULE for CALCULATING the NONRESIDENT CREDIT
  • Schedule NRH - SCHEDULE for CALCULATING the NONRESIDENT CREDIT FOR MARRIED PERSON ELECTING TO FILE SINGLE
  • Form-1040ME - MAINE INDIVIDUAL INCOME TAX

Maine Tax Forms


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