If you moved from Maine to California (or vice versa), you will file a part year Maine and a part year
California resident tax return, and pay the state tax for the income while you were a resident.
If you moved in or out of Maine during the tax year, you will generally
have to file an income tax return with Maine. 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.
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