Who must ﬁle?
A Maine income tax return must be ﬁled by April 15, 2020 if you are a resident of Maine who is required to ﬁle a federal income tax return or if you are not required to ﬁle a federal return, but do have income subject to Maine income tax resulting in a Maine income tax liability. Even if you are required to ﬁle a federal income tax return, you do not have to ﬁle a Maine income tax return if you have no addition income modiﬁcations (Form 1040ME, Schedule 1, line 1h) and your income subject to Maine income tax is less than the sum of your Maine standard deduction amount plus your personal exemption amount. However, you must ﬁle a return to claim any refund due to you. Generally, if you are a nonresident or a “Safe Harbor” resident who has income from Maine sources resulting in a Maine income tax liability, you must ﬁle a Maine income tax return. See below for more information on residency, including “Safe Harbors.” Nonresidents - see Schedule NR instructions for minimum taxability thresholds. Also see, 36 M.R.S. § 5142(8-B) and Rule 806.
For additional answers to frequently asked questions (faqs), visit www.maine.gov/revenue/faq/homepage.shtml.