Maine Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
Part-year residents, nonresidents and ?safe harbor? residents who receive income from outside Maine during the period of nonresidence may be able to claim a nonresident credit. This credit is calculated on Schedule NR using Worksheet A, Worksheet B and, if necessary,Worksheet C.
Forms
1040ME
Reference
Part Year Resident
You are a part-year resident if you moved to Maine and became a resident during the tax year or you moved out of Maine and became a resident of another state.
If you are a Part Year Residents you must file a tax return if you earned income from any source in Maine. You must file Form IT-540B Nonresident and Part-Year Resident.
Forms
1040ME
Reference