WE ARE BOTH FULL-YEAR MAINE RESIDENTS. HOW DO WE FILE WITH MAINE?
You must file a Maine return using the same filing status as properly used on your federal return.
I AM A FULL-YEAR MAINE RESIDENT, BUT MY SPOUSE IS NOT. HOW SHOULD WE FILE?
If you filed a joint federal return you have two options:
(1) You can choose to file a joint Maine return as if both of you were full-year Maine residents (you may qualify for Credit for Tax Paid to
Another Taxing Jurisdiction, see Form 1040ME, Schedule 3);
OR
(2) Each can file a Maine return as a single individual using Form1040ME with Schedule NRH. Each return must show the proper residency status. (If the nonresident, or Safe Harbor resident spouse, has no Maine-source income, that spouse does not have to file a Maine return.) You may choose this option only if you filed a joint federal return. Otherwise, you must file a Maine return using the same filing status as properly used on your federal return.
WE ARE BOTH NONRESIDENTS or SAFE HARBOR RESIDENTS, FILED A JOINT FEDERAL RETURN, BUT ONLY ONE SPOUSE HAS MAINE-SOURCE INCOME.
You have two options:
(1) You can choose to file a joint Maine return and determine your joint tax liability as nonresidents using Form 1040ME with Schedule NR;
OR
(2) The spouse who has Maine-source income can choose to file a return as a single individual using Form 1040ME with Schedule NRH.
WE ARE BOTH NONRESIDENTS or SAFE HARBOR RESIDENTS AND BOTH HAVE MAINE-SOURCE INCOME.
You must file a Maine return using the same filing status as properly used on your federal income tax return, and you must complete Form 1040ME with Schedule NR.