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Moved from Rhode Island to Maine Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Both states want a return, but neither taxes the whole year. Moving from Rhode Island to Maine splits the tax year at the date your residency changed: a Rhode Island part-year return covers everything before it, a Maine part-year return everything after. Income is assigned by when it was received.

Last verified

A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.

What you file

  1. 1Part-year return · Rhode IslandForm RI-1040NR

    File a Rhode Island part-year return covering the months you lived in Rhode Island. A part-year resident of Rhode Island reports the income received while a Rhode Island resident, plus any Rhode Island-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

  2. 2Part-year return · MaineForm 1040ME with Schedule NRH

    File a Maine part-year return covering the months you lived in Maine. A part-year resident of Maine reports the income received while a Maine resident, plus any Maine-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

The two states, side by side

 Rhode IslandMaine
Taxes wagesYes — graduatedYes — graduated
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm RI-1040NRForm 1040ME with Schedule NR
Part-year returnForm RI-1040NRForm 1040ME with Schedule NRH
Credit for other-state taxForm RI-1040NR Schedule IIForm 1040ME Schedule A
Nonresident safe harbourNone published12 days or a dollar floor
Local income taxNoNo
Revenue departmentRhode Island Division of TaxationMaine Revenue Services
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Maine and working in Rhode Island gives:Two part-year returns.

Maine to Rhode Island →

Same two states, different situation

The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.

Other Rhode Island pairs

Questions people actually ask

I moved from Rhode Island to Maine mid-year. Do I have to file in both states?

Both states want a return, but neither taxes the whole year. Moving from Rhode Island to Maine splits the tax year at the date your residency changed: a Rhode Island part-year return covers everything before it, a Maine part-year return everything after. Income is assigned by when it was received.

How do I split my income between Rhode Island and Maine?

By when you received it, measured against the date your domicile actually changed. Income received while you were a Rhode Island resident belongs on the Rhode Island return and income received afterwards on the Maine return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.

How current is this?

The Rhode Island and Maine rules on this page were last checked against Rhode Island Division of Taxation and Maine Revenue Services on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.

Sources

Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.