Get Note: If Either Spouse Is Deceased, Enter The Date Of Death On Form 1040me, Page 3 In The Spaces

New York source income includes income derived from or connected with a business, trade, profession, or occupation carried on in New York State.

All wages and any other compensation for services performed in the United States are generally considered to be from sources in the United States.

Gross income for an individual—also known as gross pay when it's on a paycheck—is an individual's total earnings before taxes or other deductions. This includes income from all sources, not just employment, and is not limited to income received in cash; it also includes property or services received.

Even if you are domiciled in another state, you may still be taxed as a Maine resident if you are a “statutory resident.” Statutory residency, however, does not apply to military personnel.

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.

Maine also has a corporate income tax that ranges from 3.50 percent to 8.93 percent. Maine has a 5.50 percent state sales tax rate and does not levy any local sales taxes. Maine's tax system ranks 33rd overall on our 2022 State Business Tax Climate Index.

Maine generally imposes an income tax on all individuals that have Maine-source income. The income tax rates are graduated, with rates ranging from 5.8% to 7.15% for tax years beginning after 2015.

All income derived from or connected with the carrying on of a trade or business within Maine is Maine-source income.