🇺🇸 Maine Income Tax — 2026 UPDATE

Maine Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)

⚠️Informational only — not legal or tax advice.

Tax year covered: 2025 (returns filed in 2026)
Applies to: Income earned January 1 – December 31, 2025
Returns filed: January – April 2026
Last verified: February 22, 2026

Maine State Income Tax

Table of Contents

Click any item below to jump to the relevant section

Quick Reference

Does Maine have income tax? Yes
Tax structure: Progressive (3 brackets)
Tax rates: 5.8% to 7.15%
Standard deduction (Single): $15,000
Standard deduction (Married Filing Jointly): $30,000
Standard deduction (Head of Household): $22,500
Standard deduction (Married Filing Separately): $15,000
Personal exemption: $5,150 per taxpayer
Local income tax: No
Official source: https://www.maine.gov/revenue/taxes/income-estate-tax/individual-income-tax-1040me

Key Takeaways

  • Residents: Maine residents pay Maine income tax on income from all sources worldwide
  • Non-residents: Non-residents pay Maine income tax only on Maine-source income (wages earned in Maine, business income from Maine operations, rental income from Maine property)
  • Tax rates: Three progressive brackets ranging from 5.8% to 7.15%, adjusted annually for inflation
  • Local income tax: Maine does not permit local income taxes — only state-level income tax applies
  • Reciprocity: Maine has no reciprocal income tax agreements with other states; Maine residents working in other states must file non-resident returns in those states and may claim a credit on their Maine return for taxes paid
  • Primary forms: Form 1040ME (residents, part-year residents, and non-residents)
  • Social Security: Maine does not tax Social Security benefits
  • Military retirement: Fully exempt from Maine income tax

Quick Questions About Maine Income Tax

What is the Maine income tax rate for 2025?
Maine has a progressive income tax with three brackets and rates of 5.8%, 6.75%, and 7.15%. The applicable rate depends on filing status and taxable income level. The bracket thresholds are adjusted annually for inflation.

Does Maine have state income tax?
Yes. Maine imposes a graduated individual income tax on all individuals with Maine-source income. Rates range from 5.8% to 7.15% for tax years beginning after 2015.

What are the income tax brackets in Maine?
For Tax Year 2025, Maine has three tax brackets. For single filers: 5.8% on income under $26,800; 6.75% on income between $26,800 and $63,450; and 7.15% on income over $63,450. See complete bracket tables below.

Is Social Security taxed in Maine?
No. Maine does not tax Social Security benefits. Social Security income is fully exempt from Maine individual income tax.

Does Maine tax retirement income?
Maine provides a significant pension income deduction. For Tax Year 2025, the maximum non-military pension deduction is $48,216 (equal to the annual Social Security benefit for an individual at full retirement age as of January 1, 2025). Military retirement pay is fully exempt. The pension deduction for non-military income is subject to a phaseout for taxpayers with federal adjusted gross income over $125,000 (single) or $250,000 (married filing jointly).

Do I need to file a Maine income tax return?
Maine residents must file if they are required to file a federal income tax return. Non-residents must file if they have Maine-source income during the tax year. Part-year residents must file if they had any income during their period of Maine residency.

Source: https://www.maine.gov/revenue/taxes/income-estate-tax/individual-income-tax-1040me and https://www.maine.gov/revenue/faq/individual-income-tax

Maine Income Tax Rates and Brackets (2026)

The following tax rates and brackets apply to income earned in 2025, reported on tax returns filed in 2026. Bracket thresholds are adjusted annually by Maine Revenue Services using a cost-of-living adjustment based on the Bureau of Labor Statistics’ chained consumer price index.

Rate Snapshot
Tax Attribute Amount / Status
Lowest Tax Rate 5.8%
Highest Tax Rate 7.15%
Tax Structure Progressive
Number of Brackets 3 brackets
State Income Tax Yes
Local Income Tax No
Standard Deduction (Single) $15,000
Standard Deduction (Married Filing Jointly) $30,000
Standard Deduction (Head of Household) $22,500
Standard Deduction (Married Filing Separately) $15,000
Personal Exemption $5,150 per taxpayer

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf — Maine Revenue Services, Income/Estate Tax Division, February 3, 2026

Maine Income Tax Brackets 2026

Single Filers (Tax Rate Schedule #1)
Taxable Income Tax Calculation
Less than $26,800 5.8% of Maine taxable income
$26,800 but less than $63,450 $1,554 plus 6.75% of excess over $26,800
$63,450 or more $4,028 plus 7.15% of excess over $63,450
Married Filing Jointly & Surviving Spouses (Tax Rate Schedule #3)
Taxable Income Tax Calculation
Less than $53,600 5.8% of Maine taxable income
$53,600 but less than $126,900 $3,109 plus 6.75% of excess over $53,600
$126,900 or more $8,057 plus 7.15% of excess over $126,900
Married Filing Separately (Tax Rate Schedule #1)
Taxable Income Tax Calculation
Less than $26,800 5.8% of Maine taxable income
$26,800 but less than $63,450 $1,554 plus 6.75% of excess over $26,800
$63,450 or more $4,028 plus 7.15% of excess over $63,450
Head of Household (Tax Rate Schedule #2)
Taxable Income Tax Calculation
Less than $40,200 5.8% of Maine taxable income
$40,200 but less than $95,150 $2,332 plus 6.75% of excess over $40,200
$95,150 or more $6,041 plus 7.15% of excess over $95,150

Note: For tax years beginning in 2025, bracket thresholds are calculated by applying a cost-of-living adjustment of 1.274 to the lowest dollar amounts and 1.269 to the highest dollar amounts specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F.

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf

Standard Deduction and Exemptions

Standard Deduction (Tax Year 2025)
Filing Status Standard Deduction
Single $15,000
Married Filing Jointly $30,000
Married Filing Separately $15,000
Head of Household $22,500

Important — Phaseout: The standard deduction is reduced for higher-income taxpayers. If your Maine adjusted gross income exceeds the following thresholds, you must complete the Worksheet for Standard/Itemized Deductions:

  • $100,000 (single or married filing separately)
  • $150,000 (head of household)
  • $200,050 (married filing jointly or qualifying surviving spouse)

Additional Standard Deduction for Age or Blindness

  • Married (filing jointly or separately) or surviving spouse: $1,600 additional
    • Both spouses age 65+: $3,200 total additional ($6,400 if also both blind)
  • Unmarried (single or head of household): $2,000 additional
    • Age 65+ and blind: $4,000 total additional

Personal Exemptions

Maine allows a personal exemption of $5,150 per taxpayer (and spouse if married filing jointly). The personal exemption is phased out for taxpayers with Maine adjusted gross income exceeding:

  • $333,450 (single)
  • $366,750 (head of household)
  • $400,100 (married filing jointly or qualifying surviving spouse)
  • $200,050 (married filing separately)

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf and https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf

Statutory Authority

State income tax in Maine is authorized under the following legal framework:

Constitutional Authority:

  • Maine Constitution, Article IX, Section 8 — grants the Legislature power to levy and assess taxes

Statutory Authority:

  • Maine Revised Statutes, Title 36, Part 8: Income Tax
    • 36 M.R.S. § 5101 et seq. — Individual income tax provisions
    • 36 M.R.S. § 5111 — Tax rate schedules
    • 36 M.R.S. § 5122 — Income modifications (additions and subtractions)
    • 36 M.R.S. § 5126-A — Personal exemptions
    • 36 M.R.S. § 5403 — Cost-of-living adjustments to brackets and exemptions
  • Official code: https://legislature.maine.gov/statutes/36/title36Part8.pdf

Administrative Regulations:

Legislative History:

  • Original income tax enactment: 1969
  • Major reform: Tax years beginning after 2015 — rates restructured to current three-bracket system ranging from 5.8% to 7.15%
  • Annual inflation adjustment of brackets: effective each tax year per 36 M.R.S. § 5403

This page compiles information directly from these statutory and regulatory authorities as implemented by the Maine Revenue Services.

Source: https://legislature.maine.gov/statutes/36/title36sec5111.html and https://www.maine.gov/revenue/publications/rules

Who Must File Maine Income Tax

Residents

Maine tax law requires full-year residents to file a state income tax return (Form 1040ME) if:

  • They are required to file a federal income tax return, OR
  • They have any Maine-source income or Maine income tax withheld

Maine defines “resident” as any individual who is domiciled in Maine, or who maintains a permanent place of abode in Maine and spends more than 183 days of the tax year in Maine (statutory resident).

Safe Harbor Residents

Maine has a special “Safe Harbor” provision. A Maine domiciliary who maintains a permanent place of abode outside Maine, spends no more than 30 days in Maine during the tax year, and has all income from sources outside Maine may qualify for non-resident treatment. Safe Harbor residents file Schedule NR.

Part-Year Residents

Part-year residents file Form 1040ME if they were a Maine resident for part of the tax year and had income from any source during their period of Maine residency. Part-year residents use Schedule NR to allocate income between their Maine residency period and non-residency period.

Non-Residents

Non-residents must file Form 1040ME if they had income from Maine sources during the tax year, including:

  • Wages earned while physically working in Maine
  • Business income from Maine operations
  • Rental income from Maine real property
  • Gains from the sale of Maine real property
  • Gambling winnings from Maine-licensed facilities

Non-residents are not taxed on pension income, interest, or dividends even if received from Maine banks or former Maine employers.

Source: https://www.maine.gov/revenue/faq/individual-income-tax and https://www.maine.gov/revenue/taxes/income-estate-tax/guidance-documents

What Income Is Taxable in Maine

Maine uses federal adjusted gross income as the starting point, then applies Maine-specific additions and subtractions via Schedule 1A (additions) and Schedule 1S (subtractions) to arrive at Maine adjusted gross income.

Fully Taxable Income

  • Wages and salaries
  • Self-employment income
  • Business income
  • Investment income (interest, dividends, capital gains)
  • Traditional IRA distributions
  • 401(k) and 403(b) distributions (subject to pension deduction — see below)
  • Rental income
  • Gambling winnings

Social Security Benefits

Maine does not tax Social Security benefits. Social Security benefits are fully exempt from Maine individual income tax, regardless of the amount. This exemption also applies to Railroad Retirement benefits (Tier 1).

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Military Retirement Pay

Maine fully exempts military retirement pay from state income tax. Benefits received under a United States military retirement plan — including survivor benefits — are fully exempt for tax years beginning on or after January 1, 2016. Qualifying service includes the active or reserve components of the U.S. Army, Navy, Air Force, Marines, Coast Guard, and Space Force.

Source: 36 M.R.S. § 5122(2)(M-2) — https://legislature.maine.gov/statutes/36/title36sec5122.html and https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf

Pension Income — Non-Military

Maine allows a significant pension income deduction for non-military retirement income. For Tax Year 2025:

  • Maximum deduction: $48,216 (equal to the annual Social Security benefit for an individual at full retirement age as of January 1, 2025)
  • The maximum deduction must be reduced dollar-for-dollar by the total of Social Security and Railroad Retirement benefits received (taxable and non-taxable)
  • If your total Social Security and Railroad Retirement benefits equal or exceed $48,216, you do not qualify for the non-military pension deduction
  • Phaseout: The pension deduction is phased out for taxpayers whose federal adjusted gross income exceeds $125,000 (single or married filing separately), $187,500 (head of household), or $250,000 (married filing jointly or surviving spouse)

Eligible pension income includes: State, federal, and military pension benefits; qualified pension plans (401(a), 403, 457(b)); employee annuities; and IRA distributions. Distributions from 457(f) plans, refunds of excess contributions, lump-sum distributions on Form 4972, and distributions received before age 55 (other than substantially equal periodic payments) are not eligible.

Source: https://www.maine.gov/revenue/faq/individual-income-tax and https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_sch_1s_fillable.pdf

IRA and Roth IRA

Traditional IRA distributions are generally taxable in Maine and subject to the pension income deduction rules. Roth IRA distributions that are qualified distributions (tax-free at the federal level) are also exempt from Maine income tax.

Interest on U.S. Government Obligations

Interest on U.S. government bonds and obligations that is included in federal adjusted gross income is excluded from Maine taxable income (it is a subtraction modification on Schedule 1S).

Interest on bonds issued by Maine municipalities is also excluded from Maine taxable income.

Source: 36 M.R.S. § 5122 — https://legislature.maine.gov/statutes/36/title36sec5122.html

Maine Income Tax Credits

Maine offers the following income tax credits for Tax Year 2025:

1. Maine Earned Income Credit (EIC)

Maine’s Earned Income Credit is equal to 25% of the federal Earned Income Tax Credit for taxpayers with qualifying children (50% for taxpayers with no qualifying children), for tax years beginning on or after January 1, 2022.

Eligibility:

  • Must properly claim the federal EIC on federal Form 1040 or Form 1040-SR, OR
  • Filed a federal return using an IRS-issued Individual Taxpayer Identification Number (ITIN), OR
  • Have no qualifying children and be at least 18 years of age as of the last day of the tax year
  • The Maine EIC is refundable for Maine residents and part-year residents
  • For non-residents, the credit may not reduce Maine income tax below zero

Statute: 36 M.R.S. § 5219-S
Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/earned-income-credit

2. Maine Child Care Credit

Maine’s Credit for Child Care Expenses equals 25% of the federal credit for child and dependent care expenses. The credit doubles to 50% of the federal credit if the child care expenses were incurred through the use of a provider with a Quality Certificate.

Key details:

  • Maximum refundable amount: $500
  • Applies to qualifying child and dependent care expenses as defined under federal law

Statute: 36 M.R.S. § 5218
Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/child-care-credit

3. Dependent Exemption Tax Credit

Maine allows a credit of up to $300 per qualifying child and dependent for whom the federal child tax credit (Internal Revenue Code, Section 24) was claimed for the same tax year.

Key details:

  • For Tax Year 2025, the credit is $300 per qualifying child/dependent plus an enhanced amount of $610 per qualifying child under age 6 at year-end
  • The credit is refundable for Maine residents and part-year residents (for tax years beginning on or after January 1, 2024)
  • The credit is phased out for taxpayers with Maine adjusted gross income over $100,000 (single), $125,000 (head of household), $150,000 (married filing jointly), or $75,000 (married filing separately)
  • Non-residents receive a non-refundable prorated credit

Statute: 36 M.R.S. § 5219-SS
Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/dependent-exemption-tax-credit

4. Property Tax Fairness Credit (PTFC) / Sales Tax Fairness Credit (STFC)

Maine’s Property Tax Fairness Credit (PTFC) is a refundable income tax credit providing a partial refund of property taxes (or rent) paid during the year to eligible Maine residents and part-year residents. The Sales Tax Fairness Credit (STFC) is a related refundable credit for eligible Maine residents.

Eligibility:

  • Maine resident or part-year resident
  • Paid property taxes on a Maine homestead, or paid rent on a Maine rental
  • Income below program thresholds
  • Seniors may qualify for an enhanced benefit of up to $1,500

Statute: 36 M.R.S. § 5219-KK
Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits

5. Student Loan Repayment Tax Credit (SLRTC)

Maine offers a Student Loan Repayment Tax Credit for Maine residents who make eligible student loan payments on loans used for Maine-accredited college education. The credit is available for tax years beginning on or after January 1, 2008.

Eligibility:

  • Maine resident for the tax year
  • Made eligible student loan payments during the year
  • Graduated from an accredited Maine college or university (or, for STEM degrees, from an accredited institution anywhere)
  • The credit may be used to reduce Maine income tax; any excess may be refundable up to program limits

Statute: 36 M.R.S. § 5217-D
Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits

6. Credit for Income Tax Paid to Other Jurisdictions

Maine residents who earn income in another state and pay income tax to that jurisdiction may claim a credit against Maine income tax for the taxes paid to the other state.

Key rules:

  • Applies to Maine residents (not non-residents or Safe Harbor residents)
  • The other jurisdiction must be another U.S. state, the District of Columbia, a political subdivision of a state, or a Canadian province
  • The credit is limited to the lesser of: (a) the Maine tax attributable to the income taxed by the other state, or (b) the actual tax paid to the other state on that income
  • Calculated using the Maine Worksheet for Credit for Income Tax Paid to Other Jurisdictions (Schedule A)
  • A copy of the other state’s tax return must be attached

Important — New York exception: Due to New York’s “convenience of the employer” rule, Maine residents working remotely for New York employers who pay New York income tax will generally not be allowed to claim a credit for those New York taxes on their Maine return. The credit is available only for income derived from sources in the other jurisdiction.

Statute: 36 M.R.S. § 5142
Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/cred_tax_pd_other_jurisd_guide_2024.pdf

7. Pine Tree Development Zone Credit

Maine offers tax credits for businesses and their employees located in Pine Tree Development Zones. Individual employees working for qualified businesses in these zones may be eligible for a partial income tax exemption.

Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/multiple-tax-programs/pine-tree-development-zone

Filing Deadlines

Regular Deadline

April 15, 2026 — for Tax Year 2025 returns (income earned January 1–December 31, 2025)

Extension Deadline

October 15, 2026 — automatic extension for taxpayers who request an extension

To receive an extension, taxpayers must:

  • File an extension payment voucher (or submit extension through Maine Tax Portal) by April 15, 2026
  • Pay at least 90% of the tax owed by the original April 15, 2026 deadline
  • A penalty for failure to file will not be assessed if the return is filed by October 15, 2026
  • However, interest continues to accrue on any unpaid balance from April 15, 2026, regardless of any extension granted

Extension form: Available on the Maine Revenue Services forms page and through the Maine Tax Portal at https://revenue.maine.gov

Estimated Tax Payments

For taxpayers with income not subject to withholding (self-employed, investment income, etc.), quarterly estimated payments are due:

Estimated Tax Payment Schedule (Tax Year 2025)
Quarter Period Due Date
Q1 January 1 – March 31, 2025 April 15, 2025
Q2 April 1 – May 31, 2025 June 16, 2025
Q3 June 1 – August 31, 2025 September 15, 2025
Q4 September 1 – December 31, 2025 January 15, 2026

Special rule — Farmers and fishermen: If at least two-thirds of your estimated adjusted gross income is from farming or fishing, you may pay all estimated tax in a single installment due January 15, 2026, or file your complete 2025 return and pay in full by March 1, 2026.

Form: 1040ES-ME (Estimated Tax for Individuals) or payments via Maine Tax Portal
Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040es_dwnld_ff.pdf

Filing Options

Online Filing (E-File)

Electronic filing is available through:

  • Maine Tax Portal (official): https://revenue.maine.gov — Maine Revenue Services’ official online tax filing and payment system. Supports individual income tax returns.
  • IRS-Approved Tax Software: Tax software programs that support Maine returns (e.g., those used for both federal and state filing)
  • Free File Alliance: Maine participates in the IRS Free File program. Eligible taxpayers with income below thresholds may file both federal and Maine returns for free

Source: https://www.maine.gov/revenue/electronic-services/maine-electronic-filing

Paper Filing

Paper forms are available for download:

Maine Withholding Certificate

Employees in Maine complete Form W-4ME to indicate Maine withholding allowances. This form is analogous to the federal W-4 but applies to Maine state income tax withholding.

Source: https://www.maine.gov/revenue/taxes/income-estate-tax/employer-withholding

Special Considerations for Maine Income Tax

Remote Workers and Multi-State Taxation

Living in Maine, Working for Out-of-State Employer

As a Maine resident, you owe Maine income tax on all income from all sources worldwide, regardless of where your employer is located or where you physically perform the work.

What this means:

  • If you are a Maine resident working remotely from Maine for an employer located in another state (e.g., Massachusetts or New York), you still owe Maine income tax on that income
  • Your employer’s location does not determine your state tax obligation — your state of residency does
  • Maine residents working for out-of-state employers should ensure proper Maine income tax withholding (via Form W-4ME)
  • You may also owe income tax in your employer’s state if that state asserts taxing jurisdiction over the income (see “Interstate Tax Risk” below)

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Working in Maine, Living in Another State

Non-residents who perform work physically in Maine owe Maine income tax on wages and other income earned from Maine sources.

Physical Presence Rule: Income is sourced to Maine based on where the work is physically performed. Income earned while teleworking from Maine is sourced to Maine, even if the employer is located outside Maine.

Important: Non-residents generally are not taxed by Maine on pension income, interest, or dividends, even if received from Maine banks or former Maine employers.

Source: https://www.maine.gov/revenue/faq/individual-income-tax and https://www.maine.gov/revenue/taxes/income-estate-tax/guidance-documents

⚠️ Interstate Tax Risk Indicator

Remote workers with Maine connections frequently encounter dual taxation complications with specific states:

Working with these states requires careful planning:

  • New York — Applies a “convenience of the employer” rule. New York taxes income of individuals working remotely for NY employers unless the remote work is due to a bona fide employer requirement (not the employee’s convenience). Maine residents working remotely for NY employers may owe NY tax even while working from Maine. Importantly, Maine will not allow a credit for NY taxes paid on income that, under Maine’s rules, is sourced to Maine (income earned while teleworking from Maine).
  • Massachusetts — Has historically applied telecommuter rules to income of remote workers for MA employers. Verify current MA guidance for the 2025 tax year.
  • California — Aggressive residency audits for individuals with California connections who claim non-residency
  • Pennsylvania — 200+ local income tax jurisdictions affecting workers in PA

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/cred_tax_pd_other_jurisd_guide_2024.pdf and IRS Publication 505

“Convenience of the Employer” Rule

Maine does NOT apply a “convenience of the employer” rule. Under Maine law, non-residents are taxed only on income from work physically performed in Maine. Income earned by a non-resident while working remotely from their home state (outside Maine) is not sourced to Maine, even if the employer is located in Maine.

For Maine residents: Maine taxes all income regardless of where work is performed. Maine does not exempt resident income based on the convenience doctrine.

Source: https://www.maine.gov/revenue/taxes/income-estate-tax/guidance-documents

Reciprocal Agreements

Maine has no reciprocal income tax agreements with any other state.

Maine law authorizes the State Tax Assessor to enter into withholding agreements with other states, but Maine has not entered into formal reciprocity agreements (where residents of one state pay tax only to their home state when working in the other). See 36 M.R.S. § 5250(3).

What this means for Maine residents working in another state:

  • You must file a non-resident income tax return in the other state for wages earned there
  • You file a Maine resident return reporting all income
  • You may claim a credit on your Maine return for income taxes paid to the other state (subject to limitations — see the Credit for Income Tax Paid to Other Jurisdictions section above)

Source: https://legislature.maine.gov/statutes/36/title36sec5250.html

Multi-State Tax Filing

When earning income in multiple states as a Maine resident:

  1. File Form 1040ME (Maine resident return) reporting all income from all sources
  2. File non-resident returns in each other state where income was earned
  3. Claim a credit on the Maine return (via Schedule A) for income taxes paid to other states, subject to the limitations described in the credit section above

Important note on New York: Due to New York’s convenience of the employer rule, Maine residents working remotely for New York employers who pay New York income tax generally cannot claim a credit on their Maine return for those New York taxes. Both Maine and New York may assert taxing jurisdiction over the same income.

Forms required:

  • Maine Form 1040ME — resident return
  • Maine Worksheet for Credit for Income Tax Paid to Other Jurisdictions (filed with Schedule A)
  • Attach copies of all out-of-state returns filed

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/cred_tax_pd_other_jurisd_guide_2024.pdf

Tax Residency vs. Domicile

Understanding the difference between residency and domicile is critical for Maine income tax purposes.

Domicile Defined

Domicile is your permanent legal home — the place where you intend to remain indefinitely and to which you intend to return after temporary absences.

Key characteristics:

  • You can have only one domicile at a time
  • Domicile continues until you affirmatively establish a new domicile with intent to remain there permanently
  • Temporary absences — even extended ones — do not change your domicile
  • Intent to return is the critical factor

Factors establishing Maine domicile:

  • Where you maintain your primary residence
  • Where you register to vote
  • Where you hold a Maine driver’s license
  • Where your family members reside
  • Where you file for a Maine homestead exemption
  • Where you maintain bank accounts, professional licenses, and organizational memberships
  • Stated intent in legal documents (wills, estate documents)

Source: https://www.maine.gov/revenue/faq/individual-income-tax and https://www.maine.gov/revenue/taxes/income-estate-tax/guidance-documents

Residency Defined

Residency for Maine tax purposes can be established through physical presence in Maine even without domicile. Maine recognizes two forms of tax residency:

Domiciliary resident: An individual whose domicile is Maine.

Statutory resident: An individual who maintains a permanent place of abode in Maine and spends more than 183 days in Maine during the tax year, even if their domicile remains in another state. See 36 M.R.S. § 5102(5)(B).

Safe Harbor resident: A Maine domiciliary who spends no more than 30 days in Maine during the tax year AND maintains a permanent place of abode outside Maine AND has all income from non-Maine sources. Safe Harbor residents are taxed as non-residents. See 36 M.R.S. § 5102(5)(C).

Source: https://legislature.maine.gov/statutes/36/title36sec5102.html

Critical Differences
Factor Domicile Tax Residency
Number allowed One at a time Can be resident of multiple states simultaneously
Based on Intent + connections Physical presence + statutory rules
Changes when Establish new permanent home with intent Meet or fail to meet Maine's 183-day threshold
Tax impact Owe tax on worldwide income as Maine domiciliary Statutory residents also owe tax on worldwide income
Exception Safe Harbor: 30 days or fewer in Maine Safe Harbor residents treated as non-residents

Common Conflict Scenarios

Scenario 1: Snowbird (Maine domicile, Florida winters)

  • Domicile: Maine (permanent home, family, voting)
  • Winter residence: Florida (5–6 months)
  • Tax result: Remains Maine domiciliary resident; not a Florida resident (below Florida’s threshold, which has no income tax anyway)
  • Action required: Track Maine days carefully; file Maine resident return

Scenario 2: Statutory Resident (New York domicile, Maine summer home)

  • Domicile: New York (permanent home)
  • Maine: Maintains summer home and spends 190 days per year
  • Tax result: Maine statutory resident — owes Maine income tax on all worldwide income, plus New York taxes as domiciliary
  • Resolution: File as resident in both states; claim credit in one state for taxes paid to the other (subject to limitations)

Scenario 3: Safe Harbor (Maine domicile, working out of state)

  • Domicile: Maine
  • Spends only 25 days in Maine during 2025; maintains apartment and job in Massachusetts
  • All income from Massachusetts sources
  • Tax result: Qualifies for Maine Safe Harbor — taxed as Maine non-resident for 2025

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Burden of Proof

If Maine Revenue Services determines you are a Maine resident and you dispute it, the burden of proof falls on the taxpayer to demonstrate non-residency or domicile elsewhere.

Common audit triggers:

  • Maintaining a Maine driver’s license or vehicle registration while claiming non-residency
  • Owning Maine property while filing as a non-resident
  • Spouse or children residing in Maine while taxpayer claims out-of-state domicile
  • Day count near the 183-day statutory residency threshold
  • High-income individuals claiming non-residency

Source: https://www.maine.gov/revenue/about/taxpayer-rights and https://www.maine.gov/revenue/taxes/audit-units

Documentation Commonly Requested in Residency Audits

Maine Revenue Services may audit residency determinations. The following documentation types are commonly requested:

Primary Residency Evidence
Document Type What It Shows
Driver's License State of legal residence
Voter Registration Where you exercise voting rights
Vehicle Registration Where vehicles are domiciled
Professional Licenses State of professional domicile
Homestead Exemption Filing Primary residence claim
Physical Presence Documentation
Document Type What It Shows
Day-Count Logs Physical location by day
Travel Records (flights, car rentals) Interstate travel patterns
Credit Card and Bank Statements Geographic spending patterns
Cell Phone Records Location data from carrier
E-ZPass / Toll Records State line crossings
Property and Financial Ties
Document Type What It Shows
Property Ownership Records Real estate holdings
Utility Bills Physical occupancy patterns
Home or Rental Lease Residence location
Insurance Policies Address on file with insurer
Social and Family Connections
Document Type What It Shows
Family Location Records Where spouse/children reside
Medical Records Where you receive regular care
Religious Affiliation Place of worship attendance
Club and Organization Memberships Social and recreational ties
Employment Documentation
Document Type What It Shows
W-2 Forms Employer location and wages
Employment Contract Work location requirements
Remote Work Agreement Authorization to work remotely
Intent Documentation
Document Type What It Shows
Will and Estate Documents Stated domicile for estate purposes
Prior Year Tax Returns Previous residency claims
Statements of Intent Letters, filings asserting domicile

Note: This section provides factual information about documentation types commonly requested. It does not constitute legal or tax advice.

Source: https://www.maine.gov/revenue/about/taxpayer-rights and https://www.maine.gov/revenue/taxes/audit-units

Military Personnel

Servicemembers Civil Relief Act (SCRA)

Active duty military members stationed in Maine due to military orders do not become Maine residents solely because of those orders:

  • Military pay is taxed by the servicemember’s state of legal residence (domicile), not by Maine
  • Active duty military stationed in Maine under military orders are not subject to Maine income tax on their military compensation
  • Non-military income earned while physically in Maine (e.g., a spouse’s wages, part-time work) may be subject to Maine tax

Military Spouses Residency Relief Act (MSRRA):
Spouses of active duty military members stationed in Maine may elect to maintain their home state residency. Under the MSRRA (as amended by the Veterans Benefits and Transition Act of 2018), a military spouse is not subject to Maine income tax on wages earned in Maine if:

  • The servicemember is in Maine under military orders
  • The spouse is in Maine solely to be with the servicemember
  • The spouse maintains domicile in the servicemember’s state of legal residence

When this exemption applies, the spouse pays income tax only to their home state, not to Maine.

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/cred_tax_pd_other_jurisd_guide_2024.pdf

Military Retirement Pay — Full Exemption

Maine fully exempts all benefits received under a United States military retirement plan from Maine income tax. This exemption covers:

  • Retirement pay received as a result of service in the active or reserve components of the U.S. Army, Navy, Air Force, Marines, Coast Guard, and Space Force
  • Survivor benefits paid under a survivor benefit plan or reserve component survivor benefit plan (10 U.S.C., Chapter 73)

The military retirement exemption has been in effect for tax years beginning on or after January 1, 2016, per 36 M.R.S. § 5122(2)(M-2).

Important: The military retirement exemption is separate from and in addition to the general pension income deduction. Military retirement pay is excluded entirely before the non-military pension deduction calculation.

Statute: 36 M.R.S. § 5122(2)(M-2)
Source: https://legislature.maine.gov/statutes/36/title36sec5122.html

What Maine Military Members DO Owe Tax On

Military members who are Maine residents (domicile in Maine) owe Maine income tax on non-military income, including:

  • Civilian wages or self-employment income earned in Maine
  • Investment income (interest, dividends, capital gains)
  • Rental income from Maine property
  • Business income from Maine operations

Military members who maintain Maine domicile while stationed elsewhere are full-year Maine residents and file Form 1040ME reporting all non-military income.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Retirees

Social Security Benefits

Maine does not tax Social Security benefits. All Social Security income is fully exempt from Maine individual income tax. Railroad Retirement benefits (Tier 1) receive similar treatment.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Pension Income — Non-Military

For Tax Year 2025, Maine offers a substantial pension income deduction for non-military retirement income (see also Part 1 for full details):

  • Maximum deduction (2025): $48,216 (indexed annually to the Social Security full retirement age benefit)
  • This maximum must be reduced dollar-for-dollar by all Social Security and Railroad Retirement benefits received (whether taxable or not)
  • If Social Security benefits equal or exceed $48,216, no pension deduction is available for non-military income
  • Phaseout (new for 2025): The pension deduction is now subject to a phaseout for taxpayers with federal adjusted gross income over $125,000 (single or married filing separately), $187,500 (head of household), or $250,000 (married filing jointly/surviving spouse)

Eligible pension income includes:

  • State and federal government pensions (including MainePERS)
  • Private employer pension plans (401(a), 403(b), 457(b))
  • IRA distributions (traditional and SEP-IRA)

Not eligible:

  • Distributions from 457(f) ineligible deferred compensation plans
  • Early distributions before age 55 that are not part of a series of substantially equal periodic payments
  • Lump-sum distributions on federal Form 4972

Source: https://www.maine.gov/revenue/faq/individual-income-tax and https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_sch_1s_fillable.pdf

Maine Public Employees Retirement System (MainePERS)

Retired state employees receiving MainePERS benefits receive special treatment:

  • A portion of MainePERS benefits previously taxed by Maine (Box 16 on Form 1099-R from MainePERS) may be subtracted on Maine Schedule 1S, Line 7
  • This applies to individuals who retired after 1988 and made after-tax employee contributions under MainePERS

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf

Retirement Account Distributions

Traditional IRA and 401(k): Distributions are included in federal adjusted gross income and are generally subject to Maine income tax, subject to the pension income deduction described above.

Roth IRA: Qualified distributions from Roth IRAs (tax-free at the federal level) are also exempt from Maine income tax. Conversion amounts (from traditional IRA to Roth IRA) are taxable in Maine in the year of conversion.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Non-Residents and Retirees

Non-residents and Safe Harbor residents of Maine generally do not have to include pension income, annuity income, or interest income as Maine-source income, even if:

  • The pension is from a former Maine employer
  • The interest is from a Maine bank

For non-residents, only wages earned in Maine, business income from Maine operations, and capital gains from Maine real property are typically Maine-source income.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Students

College students attending school in Maine do not automatically become Maine residents for tax purposes.

You remain a non-resident if:

  • You maintain legal domicile in another state (your parents’ home, for example)
  • Your presence in Maine is temporary for educational purposes
  • You intend to return to your home state after graduation

You owe Maine tax only on Maine-source income, including:

  • Wages earned from working in Maine while a student
  • Business income from Maine operations

Scholarships and fellowships used for tuition, fees, books, and required course supplies are generally not included in gross income at the federal level and are similarly not taxable in Maine.

Establishing Maine residency as a student:
Students can affirmatively establish Maine domicile if they take steps indicating intent to make Maine their permanent home:

  • Register to vote in Maine
  • Obtain a Maine driver’s license
  • Purchase property in Maine
  • Maintain continuous presence beyond the educational program with demonstrated intent to remain

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Part-Year Residents

If you moved to or from Maine during 2025, Maine law requires filing as a part-year resident using Form 1040ME with Schedule NR.

Income Allocation

  • Report income earned while a Maine resident as Maine income
  • Income earned while a resident of another state is allocated to that state
  • Standard deduction and personal exemptions are not prorated — the full deduction amounts are available to part-year residents

Moving TO Maine in 2025

  • Your Maine residency begins on the date you establish domicile in Maine
  • Report all income from your Maine start date forward on your Maine return
  • File a non-resident or part-year resident return in your former state for income earned before moving

Moving FROM Maine in 2025

  • Your Maine residency ends on the date you establish domicile in another state
  • Report all Maine income through that date
  • File a part-year resident or non-resident return in your new state for income earned after moving

Form required: Form 1040ME with Schedule NR (Schedule for Calculating the Nonresident Credit for Part-Year Residents, Nonresidents, and Safe Harbor Residents)

Important: Part-year residents must attach a copy of their federal return to the Maine return.

Source: https://www.maine.gov/revenue/faq/individual-income-tax and https://www.maine.gov/revenue/taxes/income-estate-tax/guidance-documents

Common Tax Filing Situations

These are factual clarifications based on official Maine tax law and Maine Revenue Services guidance.

Situation: “My employer is in Massachusetts (or another state), so I don’t owe Maine tax.”

Maine law: Maine residents owe Maine income tax on all income from all sources, regardless of where the employer is located. Working remotely from Maine for an out-of-state employer does not eliminate Maine income tax liability.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Situation: “I work remotely full-time from Maine, so I only owe tax in my employer’s state.”

Tax law principle: All income is taxable in at least one jurisdiction. Maine residents owe Maine income tax on all income. You may also owe tax in your employer’s state if that state has nexus rules (e.g., New York’s convenience of the employer rule). Remote work does not eliminate Maine tax liability.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Situation: “I receive Social Security and some pension income — is any of it taxable in Maine?”

Maine law: Social Security benefits are fully exempt in Maine. Pension income may be partially or fully exempt through the pension income deduction. For 2025, the maximum non-military pension deduction is $48,216, reduced by all Social Security and Railroad Retirement benefits received. The deduction is now subject to phaseout at higher income levels.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Situation: “I’m a military member stationed in Maine — do I owe Maine income tax?”

Maine law: Active duty military stationed in Maine under military orders do not become Maine residents and do not owe Maine income tax on their military pay. Non-military income earned in Maine may be taxable. Military spouses may elect to maintain home state residency under the MSRRA.

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/cred_tax_pd_other_jurisd_guide_2024.pdf

Situation: “I’m a part-year resident — do I owe half the tax?”

Maine law: Part-year residents owe Maine income tax only on income earned during their period of Maine residency, not a simple 50% of annual income. The allocation is based on actual Maine residency dates, not a proportional formula.

Source: https://www.maine.gov/revenue/faq/individual-income-tax

Situation: “I paid income tax to New York — can I claim a credit on my Maine return?”

Maine law: Maine residents who pay income tax to New York under New York’s convenience of the employer rule cannot claim a Maine credit for those New York taxes on income earned while teleworking from Maine. Both New York and Maine may tax this income. Professional tax advice is strongly recommended in this situation.

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/cred_tax_pd_other_jurisd_guide_2024.pdf

Penalties and Interest

Late Filing Penalty

Maine imposes a penalty for returns filed after the due date (or extended due date):

  • Standard late filing penalty: The greater of $25 or 10% of the tax due
  • Late filing after demand notice: If a return is not filed after Maine Revenue Services sends a formal written demand, the penalty increases to the greater of $25 or 25% of the tax due

Statute: 36 M.R.S. § 187-B
Source: https://www.maine.gov/revenue/about/taxpayer-rights

Late Payment Penalty

A separate penalty applies for late payment of tax:

  • Late payment penalty: 1% per month (or fraction thereof) on unpaid tax
  • Maximum late payment penalty: 25% of unpaid tax

Both the late filing and late payment penalties apply simultaneously when a return is both filed late and tax is paid late.

Statute: 36 M.R.S. § 187-B
Source: https://www.maine.gov/revenue/about/taxpayer-rights

Interest on Unpaid Tax

Interest accrues at 10% per year, compounded monthly on income tax not paid by the due date (April 15, 2026 for Tax Year 2025 returns).

  • Interest begins accruing from April 15, 2026 regardless of any extension granted
  • The 10% annual rate is the rate in effect beginning January 1, 2024
  • Interest also accrues on unpaid balances during any appeal process (but penalties stop accruing during certain appeals)

Current rate: 10% per year, compounded monthly (effective January 1, 2024)
Statute: 36 M.R.S. § 186
Source: https://www.maine.gov/revenue/tax-return-forms/interest-rates and https://www.maine.gov/revenue/faq/individual-income-tax

Underpayment of Estimated Tax Penalty

If you underpay quarterly estimated taxes, an underpayment penalty applies:

  • Penalty rate for 2025: 0.8333% per month (approximately 10% per year), compounded monthly
  • Applies to the amount of the underpayment for the period of underpayment

You avoid the underpayment penalty if:

  • Your total estimated tax payments plus withholding equal at least 90% of your 2025 tax liability (66⅔% for farmers and fishermen), OR
  • Your total payments equal at least 100% of your 2024 tax liability (prior year safe harbor)
  • Your total 2025 tax liability (after credits and withholding) is less than $1,000

Form: 2210ME (Underpayment of Estimated Tax by Individuals)
Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/2024_form_2210_fillable_0.pdf

Forms & Publications

Primary Tax Return Forms

Resident return (and part-year/non-resident):

Withholding Forms

Estimated Tax Forms

Exemption Certificates / Credit Worksheets

2025 Tax Rate Schedule

Where to Submit Paper Returns

With or without payment:
Maine Revenue Services
P.O. Box 1060
Augusta, ME 04332-1060

TTY (hard of hearing): 711

Source: https://www.maine.gov/revenue/tax-return-forms/individual-income-tax-2025

Information Verification Log

Maine Income Tax – Source Verification Log
Information Type Source Last Verified
Tax rates and brackets (2025) https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf February 22, 2026
Standard deduction amounts https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf February 22, 2026
Personal exemption amount https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf February 22, 2026
Filing requirements https://www.maine.gov/revenue/faq/individual-income-tax February 22, 2026
Tax credits https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits February 22, 2026
Military retirement exemption https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf February 22, 2026
Pension income deduction https://www.maine.gov/revenue/faq/individual-income-tax February 22, 2026
Penalties and interest https://www.maine.gov/revenue/faq/individual-income-tax February 22, 2026
Statutory authority https://legislature.maine.gov/statutes/36/title36sec5111.html February 22, 2026
Forms and publications https://www.maine.gov/revenue/tax-return-forms/individual-income-tax-2025 February 22, 2026

Where to Check for Updates

Current Tax Rate Tables:
https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf — Published annually, typically September of the current tax year for the upcoming year; the 2025 rates were published February 3, 2026.

Forms Library (2025 forms):
https://www.maine.gov/revenue/tax-return-forms/individual-income-tax-2025 — Forms available starting early in the filing season

Legislative Changes:

Administrative Guidance:

Taxpayer Notices and Bulletins:
https://www.maine.gov/revenue/publications/maine-tax-alerts

Note: This page will be reviewed and updated in January 2027 for Tax Year 2026. For real-time updates, always consult the official Maine Revenue Services website at https://www.maine.gov/revenue.

Official Maine Income Tax Resources

All information in this guide is compiled exclusively from official government sources.

Maine Revenue Services

Maine Tax Portal (Online Filing and Payment)

  • Maine Tax Portal: https://revenue.maine.gov — Official online system for filing returns, making payments, and managing Maine tax accounts

Maine Tax Code and Regulations

Contact Information

Phone (general): 207-626-8475
Business hours: Weekdays, 8:00 a.m. – 5:00 p.m. Eastern
Email (income tax): income.tax@maine.gov
Email (compliance/collections): compliance.tax@maine.gov
Mailing address:
Maine Revenue Services
P.O. Box 1060
Augusta, ME 04332-1060

TTY (for persons who are hard of hearing): 711

Office Locator: https://www.maine.gov/revenue/about/contact

Free Tax Assistance

VITA (Volunteer Income Tax Assistance):
Find locations: https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers

TCE (Tax Counseling for the Elderly):
Find locations: https://www.irs.gov/individuals/tax-counseling-for-the-elderly

AARP Tax-Aide:
Find locations: https://www.aarp.org/money/taxes/aarp_taxaide

Tax Glossary

Maine Adjusted Gross Income (Maine AGI):
Federal adjusted gross income modified by Maine-specific addition modifications (Schedule 1A) and subtraction modifications (Schedule 1S). Used as the basis for calculating Maine taxable income.

Maine Taxable Income:
Maine adjusted gross income minus the standard deduction (or itemized deductions) and the personal exemption. The amount on which Maine income tax is calculated.

Resident:
An individual who is domiciled in Maine, or who maintains a permanent place of abode in Maine and spends more than 183 days of the tax year in Maine (statutory resident).

Non-Resident:
An individual who does not meet Maine’s residency requirements but earns income from Maine sources. Taxed only on Maine-source income.

Part-Year Resident:
An individual who moved into or out of Maine during the tax year. Files Form 1040ME with Schedule NR to allocate income between Maine and non-Maine periods.

Safe Harbor Resident:
A Maine domiciliary who spends 30 or fewer days in Maine during the tax year, maintains a permanent place of abode outside Maine, and has all income from non-Maine sources. Taxed as a non-resident.

Domicile:
Your permanent legal home — the place you intend to return to indefinitely and from which you have no present intention to permanently depart.

Statutory Residency:
Residency established by physical presence: spending more than 183 days in Maine while maintaining a permanent place of abode there, regardless of domicile.

Pension Income Deduction:
A Maine-specific subtraction from income for eligible pension and retirement benefits. For 2025, the maximum non-military deduction is $48,216, reduced by Social Security and Railroad Retirement benefits received.

Convenience of the Employer Rule:
A tax doctrine applied by New York (and certain other states) under which a non-resident working remotely for an employer based in that state is taxed as if working at the employer’s location, unless the remote work is necessitated by the employer. Maine does not apply this rule.

Reciprocity:
A bilateral agreement between states allowing residents of one state who work in the other to pay income tax only to their home state. Maine has no reciprocal agreements.

Tax Credit:
A dollar-for-dollar reduction in tax owed (e.g., a $300 credit reduces tax by $300).

Tax Deduction:
Reduces taxable income (e.g., a $500 deduction reduces taxable income by $500, resulting in tax savings proportional to the tax rate).

Standard Deduction:
A fixed dollar amount subtracted from Maine adjusted gross income before calculating tax. The Maine standard deduction is set annually ($15,000 single / $30,000 married filing jointly for 2025) and is phased out at higher income levels.

Form W-4ME:
Maine’s employee withholding allowance certificate. Employees complete this form to inform employers how much Maine income tax to withhold from wages.

Update History

February 2026 — Initial Publication

  • Published comprehensive Maine income tax guide for Tax Year 2025 (returns filed in 2026)
  • Tax rates and brackets verified from official Maine Revenue Services publication dated February 3, 2026
  • Pension income deduction updated to $48,216 maximum for 2025 (new phaseout thresholds effective for 2025)
  • All government source URLs verified as active
  • Source: Maine Revenue Services, Income/Estate Tax Division — https://www.maine.gov/revenue

Verification Schedule:

  • Annual Update: January (new tax rates and brackets published by Maine Revenue Services)
  • Mid-Year Review: June (legislative changes effective in the current tax year)
  • Continuous Monitoring: Emergency tax legislation, disaster relief announcements
  • Source Link Check: Quarterly (all Maine.gov URLs verified functional)

Last comprehensive update: February 22, 2026
Next scheduled review: January 2027 (for Tax Year 2026 rates and updates)

Others

California
Oklahoma
Connecticut
Nebraska
West Virginia
Idaho
Arkansas
Utah
New Mexico
Alaska
Kentucky
Iowa
Mississippi
Kansas
Alabama

Legal Disclaimer: Nature of This Compilation This document is a compilation of publicly available information from official government sources. It is NOT: Legal advice An interpretation of laws or regulations A substitute for consultation with a licensed attorney A comprehensive treatment of all applicable laws Guaranteed to be complete or current