Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 104 - FILING OF MAINE TAX RETURNS
Section 125-104-.02 - GENERAL FILING REQUIREMENTS - INDIVIDUAL INCOME TAX RETURNS
Universal Citation: 18 ME Code Rules ยง 125-104-.02
Current through 2024-38, September 18, 2024
A. Resident individuals. Unless an exception applies, a Maine income tax return is required to be filed by every resident individual:
1. Who is required to file a federal income
tax return for the taxable year; or
2. Who has a Maine individual income tax
liability (before tax credits) for the taxable year under 36 M.R.S., Part
8.
B. Exceptions. The following taxpayers who would otherwise be required to file under subsection A, paragraph 1, above, are not required to file a Maine income tax return:
1. A resident
individual who does not have a Maine income tax liability pursuant to Part 8
for the taxable year and who filed a federal income tax return for the taxable
year for the sole purpose of claiming a credit under Internal Revenue Code
section 32; and
2. For taxable
years beginning on or after January 1, 2013, a resident individual whose
federal adjusted gross income is less than the applicable "threshold amount"
and who is not subject to any of the addition modifications under
36 M.R.S.
§5122(1).
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