Income tax for Maine non-residents

[JDSF]

My husband and I own two rental properties in Maine. We are non-residents of Maine and have no other Maine income. We have had no rental income to declare so far because of past disallowed losses. Starting next year, we will have some Maine rental income. How much does that income have to be for the two of us filing jointly for us to have to declare it?

[TomK2023]

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. 

2023 Schedule NR (Form 1040ME)  (page 2)