Maine's law is that 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. http://www.maine.gov/revenue/faq/income_faq.html#faq1040_4
Whether you actually owe tax or are getting a refund is irrelevant.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
