Live in Florida, Work in Maine: Which State Taxes Your Paycheck?
Answer
Maine withholds, Florida does not. As a Florida resident you have no home-state income tax return at all, so the Maine nonresident return is the whole of your state filing. Nothing offsets the Maine tax, because a credit has to be claimed against a home-state tax that does not exist.
Last verified
Living in a state with no income tax removes the resident return, but it does not shelter income you earn somewhere else. Maine taxes what is earned inside Maine, whoever earns it, and a nonresident return is how that gets settled.
What you file
- 1Nonresident return · MaineForm 1040ME with Schedule NR
File a Maine nonresident return for the wages you earned in Maine. Florida has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Florida | Maine | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 1040ME with Schedule NR |
| 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 | Florida 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 Florida 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.
- Remote worker: Florida → MaineNo state income tax on your wages
- 1099 contractor: Florida → MaineClient state only, if you work there
- Moved mid-year: Florida → MaineOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in Maine. Which state takes the tax out of my paycheck?
Maine withholds, Florida does not. As a Florida resident you have no home-state income tax return at all, so the Maine nonresident return is the whole of your state filing. Nothing offsets the Maine tax, because a credit has to be claimed against a home-state tax that does not exist.
Which state should my employer be withholding for?
Maine. The wages are sourced to Maine, so Maine withholding is correct and there is no Florida withholding to set up, because Florida levies no income tax on wages.
How current is this?
The Florida and Maine rules on this page were last checked against Florida 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.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- Maine Revenue Services — individual income taxaccessed 2026-08-07