Live in Texas but work remotely for a company in Maine

[minhtuanta]

My wife and I live in Texas. In 2021, she works for a company remotely in Maine. She never travels to Maine. Does she need to file for state tax return in Maine?

[RobertB4444 · Accepted solution]

No.

According to the Maine Revenues Guidance Document -

A nonresident individual working in Maine as an employee is not required to pay a Maine tax or fi le a Maine return on income from personal services unless that individual works in Maine for more than 12 days

Maine Revenues Guidance Document for Schedule NR

[minhtuanta]

Thanks a lot!