Maine and the Remote worker Question: Every State Pair
Which state taxes you if you live in or work in Maine. All 100 state pairs for remote workers, with exemption forms and sources.
Maine at a glance
| Maine | |
|---|---|
| Taxes wages | Yes — graduated |
| Reciprocity partners | None |
| Convenience rule | No |
| Nonresident return | Form 1040ME with Schedule NR |
| Credit for other-state tax | Form 1040ME Schedule A |
| Nonresident safe harbour | 12 days or a dollar floor |
| Local income tax | No |
| Revenue department | Maine Revenue Services |
| Last verified |
Live in Maine — all 50 outbound pairs
You live in Maine. Pick the employer in.
| Employer in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | Home state only |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Convenience-of-the-employer rule — both states tax you |
| District of Columbia | Home state only |
| Florida | Home state only |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Convenience-of-the-employer rule — both states tax you |
| Nevada | Home state only |
| New Hampshire | Home state only |
| New Jersey | Home state only |
| New Mexico | Home state only |
| New York | Convenience-of-the-employer rule — both states tax you |
| North Carolina | Home state only |
| North Dakota | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Convenience-of-the-employer rule — both states tax you |
| Rhode Island | Home state only |
| South Carolina | Home state only |
| South Dakota | Home state only |
| Tennessee | Home state only |
| Texas | Home state only |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | Home state only |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | Home state only |
Employer in Maine — all 50 inbound pairs
The work or the employer is in Maine. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | No state income tax on your wages |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Home state only |
| District of Columbia | Home state only |
| Florida | No state income tax on your wages |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Home state only |
| Nevada | No state income tax on your wages |
| New Hampshire | No state income tax on your wages |
| New Jersey | Home state only |
| New Mexico | Home state only |
| New York | Home state only |
| North Carolina | Home state only |
| North Dakota | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Home state only |
| Rhode Island | Home state only |
| South Carolina | Home state only |
| South Dakota | No state income tax on your wages |
| Tennessee | No state income tax on your wages |
| Texas | No state income tax on your wages |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | No state income tax on your wages |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | No state income tax on your wages |
Maine in the other situations
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