Moved from Washington to Maine Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you moved to wants a return. Living in Washington produced no state filing obligation at all, and Maine taxes you from the date your residency began. Expect Maine withholding to start with your first post-move paycheck.
Last verified
This move takes you into the state income tax system rather than out of it. Washington asked nothing of you; Maine does, from the date your residency there begins.
What you file
- 1Part-year return · MaineForm 1040ME with Schedule NRH
File a Maine part-year return covering the months you lived in Maine. Washington has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Washington | Maine | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 1040ME with Schedule NR |
| Part-year return | Not applicable | Form 1040ME with Schedule NRH |
| Credit for other-state tax | No income tax | Form 1040ME Schedule A |
| Nonresident safe harbour | Not applicable | 12 days or a dollar floor |
| Local income tax | No | No |
| Revenue department | Washington State Department of Revenue | Maine Revenue Services |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Maine and working in Washington gives:One part-year return — the state you left.
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: Washington → MaineWork state only
- Remote worker: Washington → MaineNo state income tax on your wages
- 1099 contractor: Washington → MaineClient state only, if you work there
Other Washington pairs
Questions people actually ask
I moved from Washington to Maine mid-year. Do I have to file in both states?
Only the state you moved to wants a return. Living in Washington produced no state filing obligation at all, and Maine taxes you from the date your residency began. Expect Maine withholding to start with your first post-move paycheck.
How do I split my income between Washington and Maine?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Washington resident belongs on the Washington return and income received afterwards on the Maine return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Washington and Maine rules on this page were last checked against Washington State Department of Revenue 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.
- Washington State Department of Revenue — individual income taxaccessed 2026-08-07
- Maine Revenue Services — individual income taxaccessed 2026-08-07