2024 Rank: 14
2023 Rank: 12
Maine is the 14th-best state for remote and mobile workers, offering day-based thresholds for filing and withholding. Like Georgia, these day-based thresholds are paired with parallel wage-based thresholds. However, unlike Georgia, nonresidents must exceed both of Maine’s thresholds rather than any one before being exposed to filing or withholding obligations. Nevertheless, 30-day thresholds would provide more certainty.
Maine does not have any reciprocity agreements, but nearly two-thirds of incoming commuters come from New Hampshire, a state with no income tax.
Category | Current Law | Score | Total Possible |
Filing threshold | More than 12 days and $3,000 in Maine-sourced income | 6 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 2.53 | 5 | |
Withholding threshold | More than 12 days and $3,000 | 6 | 10 |
Total Score | 14.53 | 35 |
Ways to Improve:
- Raise filing and withholding thresholds to 30 days
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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