Maine · Through October 1, 2026

36 M.R.S. §5199-F: Nonresident qualified member filing exception

1.  Nonresident individual.  A qualified member of an electing pass-through entity who is a nonresident individual for the entire taxable year is not required to file an income tax return pursuant to section 5220, subsection 2 for the same taxable year if:
A.  The member's entire Maine adjusted gross income, including a spouse's income in the case of married individuals filing a joint federal return, is from one or more electing pass-through entities;
B.  The electing pass-through entity or entities file and pay the tax due under this subchapter; and
C.  The qualified member's credit provided by section 5219‑CCC plus the estimated tax amount paid by the electing pass-through entity on behalf of the nonresident qualified member in accordance with section 5199‑D is sufficient to satisfy the Maine individual income tax liability of the member and the member's spouse for that taxable year.
2.  Nonresident trust or estate.  A qualified member of an electing pass-through entity that is a nonresident trust or estate for the entire taxable year is not required to file an income tax return pursuant to section 5220, subsection 4 for the same taxable year if:
A.  The member has its entire Maine-sourced income, as determined pursuant to section 5142, for the taxable year from one or more electing pass-through entities;
B.  The member would have been required to include income described in paragraph A as Maine taxable income if it were to file an income tax return for that year;
C.  The member has not distributed any of its Maine-sourced income, as determined pursuant to section 5142, for the taxable year to its beneficiaries as distributable net income;
D.  The electing pass-through entity or entities file and pay the tax due under this subchapter; and
E.  The member's credit provided by section 5219‑CCC plus the estimated tax amount paid by the electing pass-through entity on behalf of the nonresident qualified member in accordance with section 5199‑D is sufficient to satisfy the Maine income tax liability for that taxable year.

Where this section sits in the code

TITLE 36: TAXATION
PART 8: INCOME TAXES
CHAPTER 815: PARTNERS AND PARTNERSHIPS
SUBCHAPTER 3: PASS-THROUGH ENTITY TAX

A. The member's entire Maine adjusted gross income, including a spouse's income in the case of married individuals filing a joint federal return, is from one or more electing pass-through entities;

B. The electing pass-through entity or entities file and pay the tax due under this subchapter; and

C. The qualified member's credit provided by section 5219‑CCC plus the estimated tax amount paid by the electing pass-through entity on behalf of the nonresident qualified member in accordance with section 5199‑D is sufficient to satisfy the Maine individual income tax liability of the member and the member's spouse for that taxable year.

2. Nonresident trust or estate. A qualified member of an electing pass-through entity that is a nonresident trust or estate for the entire taxable year is not required to file an income tax return pursuant to section 5220, subsection 4 for the same taxable year if:

A. The member has its entire Maine-sourced income, as determined pursuant to section 5142, for the taxable year from one or more electing pass-through entities;

B. The member would have been required to include income described in paragraph A as Maine taxable income if it were to file an income tax return for that year;

C. The member has not distributed any of its Maine-sourced income, as determined pursuant to section 5142, for the taxable year to its beneficiaries as distributable net income;

D. The electing pass-through entity or entities file and pay the tax due under this subchapter; and

E. The member's credit provided by section 5219‑CCC plus the estimated tax amount paid by the electing pass-through entity on behalf of the nonresident qualified member in accordance with section 5199‑D is sufficient to satisfy the Maine income tax liability for that taxable year.

Collected 2026-10-10T12:17:57Z. Source file · JSON

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