We Are Both Full-Year Maine Residents. How Do We File With Maine?

You must file a Maine return using the same filing status as properly used on your federal return.

I Am A Full-Year Maine Resident, But My Spouse Is Not. How Should We File?

If you filed a joint federal return you have two options:

1. You can choose to file a joint Maine return as if both of you were full-year Maine residents;
   OR
2. Each of you can file a Maine return as a single individual using Form 1040ME with Schedule NRH. Each return must show the proper residency status. You may choose this option only if you filed a joint federal return. Otherwise, you must file a Maine return using the same filing status as properly used on your federal return.

We Are Both Nonresidents, Filed A Joint Federal Return, But Only One Spouse Has Maine-Source Income

You have two options:

1. You can choose to file a joint Maine return and determine your joint tax liability as nonresidents using Form 1040ME with Schedule NR; OR
2. The spouse who has Maine-source income can choose to file a return as a single individual using Form 1040ME with Schedule NRH.

We Are Both Nonresidents And Both Have Maine Source Income

You must file a Maine return using the same filing status as properly used on your federal income tax return, and you must complete Form 1040ME and Schedule NR.

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