Live in Washington, Work in Maine: Which State Taxes Your Paycheck?
Answer
One return, filed in Maine. Your employer withholds Maine tax on the wages you earn there and you settle up on a Maine nonresident return. Washington does not tax wages, so this pair produces a single state filing rather than two.
Last verified
This is the mirror image of the more common commute. There is no home-state return to file, so the Maine nonresident return carries the whole obligation — and because Washington charges nothing, there is no credit mechanism involved anywhere.
What you file
- 1Nonresident return · MaineForm 1040ME with Schedule NR
File a Maine nonresident return for the wages you earned in Maine. Washington has no wage income tax, so there is no second return and no credit to claim.
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 |
| 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: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: Washington → MaineNo state income tax on your wages
- 1099 contractor: Washington → MaineClient state only, if you work there
- Moved mid-year: Washington → MaineOne part-year return — the state you moved to
Other Washington pairs
Questions people actually ask
I live in Washington and work in Maine. Which state takes the tax out of my paycheck?
One return, filed in Maine. Your employer withholds Maine tax on the wages you earn there and you settle up on a Maine nonresident return. Washington does not tax wages, so this pair produces a single state filing rather than two.
Which state should my employer be withholding for?
Maine. The wages are sourced to Maine, so Maine withholding is correct and there is no Washington withholding to set up, because Washington levies no income tax on wages.
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