Live in Maine, Work in Nevada: Which State Taxes Your Paycheck?
Answer
Maine gets all of it. Because Nevada does not tax wage income, no Nevada withholding exists and no Nevada return is required — but Maine taxes residents on worldwide income, so every dollar earned in Nevada still belongs on your Maine resident return.
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 Nevada 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 | Nevada | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 1040ME with Schedule NR | Not applicable |
| Credit for other-state tax | Form 1040ME Schedule A | No income tax |
| Nonresident safe harbour | 12 days or a dollar floor | Not applicable |
| Local income tax | No | No |
| Revenue department | Maine Revenue Services | Nevada Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nevada and working in Maine gives:Work 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: Maine → NevadaHome state only
- 1099 contractor: Maine → NevadaHome state only — estimated payments
- Moved mid-year: Maine → NevadaOne part-year return — the state you left
Other Maine pairs
Questions people actually ask
I live in Maine and work in Nevada. Which state takes the tax out of my paycheck?
Maine gets all of it. Because Nevada does not tax wage income, no Nevada withholding exists and no Nevada return is required — but Maine taxes residents on worldwide income, so every dollar earned in Nevada still belongs on your Maine resident return.
Which state should my employer be withholding for?
Maine. Your employer should withhold Maine tax rather than Nevada tax on these wages. If a Nevada line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Maine and Nevada rules on this page were last checked against Maine Revenue Services and Nevada Department 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
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07