If you are a resident of Maine who is required to file a federal income tax return, you must file a Maine income tax return. 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, a Maine return must be filed. You do not have to file a Maine income tax return if you meet all of the following requirements:
1) You have no addition income modifications (Form 1040ME, Schedule 1, line 1i), AND
2) Your Maine taxable income is less than the sum of your Maine standard deduction amount plus your personal exemption amount plus $5,200
if filing single or married filing separately, $7,850 if head-of-household or $10,450 if married fi ling jointly.
3) However, you must file a return to claim any refund due to you.
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.
A nonresident 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 and earns or derives income from all Maine
sources totaling more than $3,000.
Nonresidents - see Schedule NR instructions for minimum taxability thresholds. Also see, 36 M.R.S.A. § 5142(8-B) and Rule 806.