Live in Maine, Work Remotely for a Rhode Island Employer: Who Taxes You?
Answer
Maine taxes the income and Rhode Island cannot. Residency, not the location of the job, drives this answer: Maine reaches all of a resident's income, and Rhode Island has no personal income tax to apply to the part earned inside its borders.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. Maine reaches all of a resident's income, and Rhode Island adds nothing on top.
What you file
- 1Resident return · Maine
File a Maine resident return reporting all of your income.
The two states, side by side
| Maine | Rhode Island | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 1040ME with Schedule NR | Form RI-1040NR |
| Credit for other-state tax | Form 1040ME Schedule A | Form RI-1040NR Schedule II |
| Nonresident safe harbour | 12 days or a dollar floor | None published |
| Local income tax | No | No |
| Revenue department | Maine Revenue Services | Rhode Island Division of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Rhode Island and working in Maine gives:Home state only.
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: Maine → Rhode IslandBoth states — credit offsets the double tax
- 1099 contractor: Maine → Rhode IslandHome state, plus the client state if you work there
- Moved mid-year: Maine → Rhode IslandTwo part-year returns
Other Maine pairs
Questions people actually ask
I live in Maine and work remotely for a Rhode Island employer. Which state do I pay?
Maine taxes the income and Rhode Island cannot. Residency, not the location of the job, drives this answer: Maine reaches all of a resident's income, and Rhode Island has no personal income tax to apply to the part earned inside its borders.
Which state should my employer be withholding for?
Maine. Your employer should withhold Maine tax rather than Rhode Island tax on these wages. If a Rhode Island line is showing on your pay stub, raise it with payroll now rather than at filing time.
Does my Rhode Island employer's location alone create a Rhode Island tax obligation?
No. Rhode Island sources wages to the place where the work is physically performed, and it does not apply a convenience-of-the-employer rule that would override that. Days you actually spend working inside Rhode Island are a different matter — those are Rhode Island-source income and can require a nonresident return.
How current is this?
The Maine and Rhode Island rules on this page were last checked against Maine Revenue Services and Rhode Island Division of Taxation 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.
- Maine Revenue Services — individual income taxaccessed 2026-08-07
- Rhode Island Division of Taxation — individual income taxaccessed 2026-08-07