2011 maine form-2025

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WHO MUST FILE. Partnerships, and S corporations (including LLCs classified as partnerships or S corporations) filing federal Form 1065 or 1120S that do business in Maine or that have resident partners or shareholders must file. S corporations that have federal taxable income must also file Form 1120ME.
A nonresident individual working in Maine as an employee is not required to pay a Maine tax or file a Maine return on income from personal services unless that individual works in Maine for more than 12 days and earns or derives income from all Maine sources totaling more than $3,000.
If you die while a resident of Maine, the personal representative or executor of your estate must file the Maine estate tax return if your gross estate plus all taxable gifts you made in the year prior to your death add up to more than $6.8 million. (Smaller estates wont need to file the return.)
You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.
The Form 1099-G or Form 1099-INT is a report of income you received from Maine Revenue Services during the prior calendar year. It is not a bill.
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If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1 December 31).
Anyone who is a resident of Maine for any part of the tax year, and has taxable Maine-source income, must file a Maine return. Anyone who is not a resident of Maine, but performs personal services in Maine for more than 12 days and earns more than $3,000 of income from all Maine sources, must file a Maine return.
ing to the Individual Income Tax Booklet for Maine: Residents of Maine that are required to file a federal return must file a Maine return. If you are not required to file a federal return but have Maine source income resulting in a Maine income tax liability you must also file a return.

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