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10. What about the nonresident threshold for taxability?

Maine has a threshold for the taxability of income earned by a nonresident individual working in Maine. Generally, if a nonresident individual works in Maine fewer than 12 days or has total Maine-source income for the year of $3,000 or less, that income is not taxable to Maine. However, income earned from a pass-through entity is not subject to this threshold. Therefore, all Maine-source income from a pass-through entity is taxable to Maine.

Rev. 12/3/12

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