Maine Tax Filing Requirements
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 your Maine taxable income is $2,000 or less and you are not subject to the Maine Minimum Tax.
You must file a Tax Return, if your income exceeds the limit for the filing status.