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05. Is every nonresident required to file a Maine income tax return?

Yes, if that nonresident has earned any Maine-source income. The pass-through entity may file a composite income tax return for all eligible nonresident individual members who agree to participate. If a nonresident member participates in the composite return, an individual income tax return is not required from that member. See MRS Rule 805 on the "Laws & Rules" page at http://www.maine.gov/revenue/rules/ . Forms and instructions are located on our "Forms, Publications & Applications" page at http://www.maine.gov/revenue/forms/ .