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Maine Revenue Services forms list

Individual Income Tax FAQs

Guidance for Determining Residency Status

PART-YEAR resident + Non-resident income tax Returns

Here in Maine, we see taxpayers with out-of-state earned income. That income will be treated differently based on the stated residence of the taxpayer.

  1. We commonly see new Maine resident taxpayers that have moved to Maine mid-year; the taxpayer has earned some income in the state they lived prior to moving to Maine and then their Maine source income.

  2. It is common to have Maine resident taxpayers that travel to a neighboring state to work which causes them them to owe Non-resident income tax in that state. It also means that that will need to file a tax return the other state along with their normal Federal + State of Maine Return.

  3. Another situation that we seldom see is that of a Maine Non-Resident that has earned income in Maine, owes the state of Maine Non-Resident Income Tax, and is required to file a Maine Individual tax return.

Part-year resident

This is the tax treatment for first scenario listed above. Maine taxes all income earned inside the state. Other states have the jurisdiction over income earned within their borders. Some levy an income tax. Others do not.

In this situation, you have a taxpayer that presents two W-2s. One W-2 shows that Massachusetts tax was withheld from wages and the other shows that Maine income tax was withheld. In your interview with the taxpayer you discovered that he moved into Maine to work at LL Bean on September 21st of the prior year.

Following are the steps you will take to allocate the income between the two taxing jurisdictions.

ENDNOTE: This taxpayer will be filing their Federal return, their Maine Resident return and a Massachusetts return. You are NOT required to prepare the Massachusetts state return. If you have the Massachusetts state training and there is another person that can Quality Review the return.

non-resident income tax owed to another state

This is the treatment for the second scenario above where a Maine RESIDENT owes non-resident income tax to another state taxing jurisdiction [4 USC § 124(12)].

It also means that the taxpayer will need to file two state tax returns - a tax return with the other state along with their normal Federal + State of Maine Return.

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Non-resident return

This is for taxpayers that are Non-residents Maine. The taxpayer lives in a state other than Maine, they have earned some of their income in Maine. Consequently, they owe Maine Non-resident income tax.

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