You are liable for income tax in any jurisdiction in which you worked that imposes income tax.
Thus, you will owe income tax in Maine on all income received but likely with a reduction for the taxes that you would pay in Massachusetts. Similarly, the Forms 1099-MISC Box 7 forms that you receive from companies in Massachusetts and Utah expose you to liability. In Massachusetts you would need to file a Form 1-NR/PY as a non-resident. No idea about Utah.
If this posted response is useful to you, please click on the upraised hand in the lower left of this post. Thank you. Scruffy Curmudgeon--PFFM/ IAFF, retired FireFighter/Paramedic - Locals 718/30, Veteran USAR O3 AIS/ASA '65-'67
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USAR 64-67 AIS/ASA MOS 9301 - O3
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