Skip First Level Navigation | Skip All Navigation

Home > FAQ's > Pass-through Withholding FAQ's > FAQ Detail

10. What about the ten day nonresident threshold for taxability?

Maine has a threshold for the taxability of income earned by a nonresident working in Maine . Generally, if a taxpayer works in Maine fewer than 10 days, 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.