Moved from Utah to Maine Mid-Year: Which State Tax Returns Do You File?
Answer
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Utah source can still pull a nonresident filing along with it.
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
- 1Part-year return · UtahForm TC-40 with Schedule TC-40B
File a Utah part-year return covering the months you lived in Utah. A part-year resident of Utah reports the income received while a Utah resident, plus any Utah-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 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
| Utah | Maine | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form TC-40 with Schedule TC-40B | Form 1040ME with Schedule NR |
| Part-year return | Form TC-40 with Schedule TC-40B | Form 1040ME with Schedule NRH |
| Credit for other-state tax | Schedule TC-40S | Form 1040ME Schedule A |
| Nonresident safe harbour | None published | 12 days or a dollar floor |
| Local income tax | No | No |
| Revenue department | Utah State Tax Commission | Maine Revenue Services |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Maine and working in Utah gives:Two part-year returns.
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.
- W-2 commuter: Utah → MaineBoth states — credit offsets the double tax
- Remote worker: Utah → MaineHome state only
- 1099 contractor: Utah → MaineHome state, plus the client state if you work there
Other Utah pairs
Questions people actually ask
I moved from Utah to Maine mid-year. Do I have to file in both states?
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Utah source can still pull a nonresident filing along with it.
How do I split my income between Utah and Maine?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Utah resident belongs on the Utah 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 Utah and Maine rules on this page were last checked against Utah State Tax Commission 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.
- Utah State Tax Commission — individual income taxaccessed 2026-08-07
- Maine Revenue Services — individual income taxaccessed 2026-08-07