Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5220 (2026)

Persons required to make returns of income

✓ current as of May 2026
Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
An income tax return or franchise tax return with respect to the tax imposed by this Part shall be made, on such forms as may be required by the State Tax Assessor, by the following:   [PL 1987, c. 402, Pt. A, §189 (RPR).]
1.  Resident individuals.  Every resident individual:  
A. Who is required to file a federal income tax return for the taxable year; or   [PL 1987, c. 504, §33 (RPR).]
B. Who, pursuant to this Part, has a Maine individual income tax liability for the taxable year.   [PL 1987, c. 819, §10 (AMD).]
C.   [PL 1987, c. 504, §33 (RP).]
[PL 1987, c. 819, §10 (AMD).]
2.  Nonresident individuals.  Every nonresident individual who, pursuant to this Part, has a Maine individual income tax liability for the taxable year. An individual whose only Maine-source income is excluded from Maine adjusted gross income by the threshold contained in section 5142, subsection 8‑B is not subject to taxation under this Part and need not file a return;  
A. [PL 1987, c. 504, §34 (RP).]
B. [PL 1987, c. 504, §34 (RP).]
[PL 2011, c. 380, Pt. CCCC, §3 (AMD); PL 2011, c. 380, Pt. CCCC, §4 (AFF).]
3.  Resident estates or trusts.  Every resident estate or trust that has for the taxable year:  
A. Any Maine taxable income as defined in section 5163;   [PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).]
B. Gross income of $10,000 or more, regardless of the amount of Maine taxable income; or   [PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).]
C. A Maine income tax liability pursuant to this Part;   [PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).]
[PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).]
4.  Certain nonresident estates or trusts.  Every nonresident estate or trust that has for the taxable year:  
A. Any Maine taxable income as determined under section 5175‑A;   [PL 2009, c. 434, §79 (AMD).]
B. Both distributable net income derived from or connected with sources in this State as determined in accordance with section 5142 as if the estate or trust were a nonresident individual and gross income of $10,000 or more, regardless of the amount of Maine taxable income; or   [PL 2021, c. 253, Pt. A, §7 (AMD).]
C. A Maine income tax liability pursuant to this Part;   [PL 2005, c. 618, §15 (AMD); PL 2005, c. 618, §22 (AFF).]
[PL 2021, c. 253, Pt. A, §7 (AMD).]
5.  Certain taxable corporations.  Every taxable corporation that is required to file a federal income tax return. A taxable corporation that is a member of an affiliated group and that is engaged in a unitary business with one or more other members of that affiliated group shall file, in addition, a combined report, in accordance with section 5244. The State Tax Assessor may allow 2 or more taxable corporations that are members of an affiliated group and that are engaged in a unitary business to file a single return on which the aggregate Maine income tax liability of all those corporations is reported.  
[PL 1997, c. 404, §6 (AMD); PL 1997, c. 404, §10 (AFF).]
6.  Certain financial institutions.  Every financial institution, as defined by section 5206‑D, subsection 8, that has Maine assets as defined by section 5206‑D, subsection 12, or that realizes Maine net income as defined by section 5206‑D, subsection 13. A financial institution that is a member of an affiliated group and that is engaged in a unitary business with one or more other members of that affiliated group shall file, in addition, a combined report in accordance with section 5206‑G. Two or more financial institutions that are required to file returns under this subsection, that are members of an affiliated group and that are engaged in a unitary business shall file a single return on which the aggregate state tax liability of all those financial institutions is reported, in which case intercompany eliminations must be made as necessary to avoid the duplication of income or assets.  
[PL 1997, c. 746, §21 (AMD); PL 1997, c. 746, §24 (AFF).]
7.  Exceptions.  A resident individual who does not have a Maine income tax liability pursuant to this Part for the taxable year and who filed a federal income tax return for the taxable year for the sole purpose of claiming a credit under the Code, Section 32 is not required to file a Maine income tax return for that taxable year. The assessor, by rule, may identify other exceptions to the requirements of this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.  
[PL 2009, c. 361, §29 (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §B50 (AMD). PL 1979, c. 711, §H6 (AMD). PL 1983, c. 571, §24 (AMD). PL 1985, c. 535, §§19,20 (AMD). PL 1985, c. 675, §§2,5 (AMD). PL 1985, c. 783, §§37,38 (AMD). PL 1987, c. 402, §§A189,A190 (AMD). PL 1987, c. 504, §§33-35 (AMD). PL 1987, c. 819, §§10,11 (AMD). PL 1997, c. 404, §10 (AFF). PL 1997, c. 404, §§6,7 (AMD). PL 1997, c. 746, §21 (AMD). PL 1997, c. 746, §24 (AFF). PL 1999, c. 521, §B9 (AMD). PL 1999, c. 521, §B11 (AFF). PL 2003, c. 391, §11 (AMD). PL 2003, c. 391, §14 (AFF). PL 2003, c. 673, §E2 (AMD). PL 2003, c. 673, §E3 (AFF). PL 2005, c. 332, §23 (AMD). PL 2005, c. 618, §§14,15 (AMD). PL 2005, c. 618, §22 (AFF). PL 2009, c. 361, §29 (AMD). PL 2009, c. 434, §79 (AMD). PL 2011, c. 380, Pt. CCCC, §3 (AMD). PL 2011, c. 380, Pt. CCCC, §4 (AFF). PL 2021, c. 253, Pt. A, §7 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Notes of Decisions
Cited in 11 cases (2 in the last 5 years), 1990–2023 · leading case: Tambrands, Inc. v. State Tax Assessor, 595 A.2d 1039 (Me. 1991).
Sort: Relevance Newest Treatment
Tambrands, Inc. v. State Tax Assessor, 595 A.2d 1039 (Me. 1991). · cites it 4× “Under 36 M.R.S.A. § 5220(5), "[n]either the income, nor the property, payroll and sales of a .”
State v. Greenleaf, 863 A.2d 877 (Me. 2004). · cites it 2× “§ 5330 mandates that a person who is required to pay a tax must file an income tax return, but does not explain who is required to pay tax, nor does it refer the reader to a place to find this information; (2) the term “resident individual” is used in 36 M.R.S.A. § 5220 but is…”
Great N. Nekoosa Corp. v. State Tax Assessor, 675 A.2d 963 (Me. 1996). · cites it 3× “The federal taxable income, property, payroll, and sales of the members of GNN's unitary group were included on a combined report required by 36 M.R.S.A. §§ 5220(5) and 5244 (1990). Of the members of that unitary group, however, only GNN and Great Northern Properties, Inc.”
State v. Falcone, 902 A.2d 141 (Me. 2006). · cites it 2× “[¶ 24] In order to discern whether a person is required to file an income tax return in Maine (and thus whether the person is subject to criminal prosecution for failing to do so), an “ordinary person” would need to do the following, in approximately this order: (1) find 36…”
Somerset Tel. Co. v. State Tax Assessor, 2021 ME 26 (Me. 2021). · cites it 2× “” The record indicates that more than twenty TDS Group members conducted business activity in Maine during the tax years at issue, 2012 and 2013, and that for those tax years, a single Maine return, including an attached “combined report,” was filed on behalf of all of these…”
Express Scripts Inc. et al., 2023 ME 68 (Me. 2023). “Combined reports require, among other things, a listing of the sales in Maine and everywhere by each affiliate that is a member of the unitary business.”
State v. Weller, 576 A.2d 742 (Me. 1990). “The Maine income tax law, 36 M.R.S.A. § 5220(1) (Supp.1989), requires every resident of the State of Maine who is required to file a federal tax return to file a state tax return also.”
State v. Siviski, 663 A.2d 568 (Me. 1995). “36 M.R.S.A. § 5220 sets forth who must file a return.”
Somerset Tel. Co. v. State Tax Assessor (Me. Super. Ct 2020). “36 M.R.S. §§ 5220(5), 5244. 5 When apportioning federal taxable income, the State of Maine treats activities inside and outside of Maine as one single integrated business enterprise, operating as a unit in the ultimate production of income.”
Aston v. State Tax Assessor (Me. Super. Ct 2002). “5 A taxpayer required to make and file such a return shall, without assessment, notice or demand, pay any tax due thereon to the assessor on or before the date fixed for filing such return determined without regard to any extension of time for filing the return.”
Nelnet, Inc. v. State Tax Assessor (Me. Super. Ct 2008). “See 36 M.R.S.A. §§ 5220(5), 5244; Great Northern Nekoosa Corp.”
— Me. Rev. Stat. tit. 36, § 5220(1) — 4 cases
State v. Greenleaf, 863 A.2d 877 (Me. 2004). “§ 5330 mandates that a person who is required to pay a tax must file an income tax return, but does not explain who is required to pay tax, nor does it refer the reader to a place to find this information; (2) the term “resident individual” is used in 36 M.R.S.A. § 5220 but is…”
State v. Falcone, 902 A.2d 141 (Me. 2006). “[¶ 24] In order to discern whether a person is required to file an income tax return in Maine (and thus whether the person is subject to criminal prosecution for failing to do so), an “ordinary person” would need to do the following, in approximately this order: (1) find 36…”
State v. Weller, 576 A.2d 742 (Me. 1990). “The Maine income tax law, 36 M.R.S.A. § 5220(1) (Supp.1989), requires every resident of the State of Maine who is required to file a federal tax return to file a state tax return also.”
Aston v. State Tax Assessor (Me. Super. Ct 2002). “5 A taxpayer required to make and file such a return shall, without assessment, notice or demand, pay any tax due thereon to the assessor on or before the date fixed for filing such return determined without regard to any extension of time for filing the return.”
— Me. Rev. Stat. tit. 36, § 5220(5) — 6 cases
Tambrands, Inc. v. State Tax Assessor, 595 A.2d 1039 (Me. 1991). “Under 36 M.R.S.A. § 5220(5), "[n]either the income, nor the property, payroll and sales of a .”
Great N. Nekoosa Corp. v. State Tax Assessor, 675 A.2d 963 (Me. 1996). “The federal taxable income, property, payroll, and sales of the members of GNN's unitary group were included on a combined report required by 36 M.R.S.A. §§ 5220(5) and 5244 (1990). Of the members of that unitary group, however, only GNN and Great Northern Properties, Inc.”
Somerset Tel. Co. v. State Tax Assessor, 2021 ME 26 (Me. 2021). “” The record indicates that more than twenty TDS Group members conducted business activity in Maine during the tax years at issue, 2012 and 2013, and that for those tax years, a single Maine return, including an attached “combined report,” was filed on behalf of all of these…”
Express Scripts Inc. et al., 2023 ME 68 (Me. 2023). “Combined reports require, among other things, a listing of the sales in Maine and everywhere by each affiliate that is a member of the unitary business.”
Somerset Tel. Co. v. State Tax Assessor (Me. Super. Ct 2020). “36 M.R.S. §§ 5220(5), 5244. 5 When apportioning federal taxable income, the State of Maine treats activities inside and outside of Maine as one single integrated business enterprise, operating as a unit in the ultimate production of income.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.