Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 807 - RESIDENCY
Section 125-807-07 - Resident and nonresident aliens
Current through 2024-38, September 18, 2024
A. Certain Maine-source income of a nonresident alien, (i.e., an individual who is a not a citizen of the United States and who resides outside the United States) may be subject to Maine income tax. An individual who is a resident alien (i.e., an individual who is not a citizen of the United States but who resides in the United States) for federal income tax purposes and a Maine resident for state income tax purposes must pay Maine income tax on all income. This subsection does not apply to tax years beginning on or after January 1, 2020.
B. For tax years beginning on or after January 1, 2020, Maine residency and Maine income tax of resident and nonresident aliens are determined under Maine law without reference to federal resident or nonresident alien status, unless otherwise provided in Maine law.
