02 General information A. Maine resident. A Maine resident must pay Maine income tax on all taxable

income regardless of its source. If a Maine resident is subject to income tax by another state or similar jurisdiction in another country on the same income, the taxpayer may be allowed a credit against Maine income tax for all or some of the tax paid to the other state or jurisdiction. B. Nonresident or safe harbor resident. A nonresident or a “safe harbor” resident of Maine must pay Maine income tax on all income from work performed in Maine. The nonresident or “safe harbor” resident must also pay Maine income tax on all other income derived from Maine sources, including income derived from business activity in Maine carried out by sole proprietorships, partnerships, and S corporations; capital gains from real or tangible property sold in Maine; and income from rental of Maine property. A nonresident generally is not required to pay Maine tax on interest, dividends, alimony, pensions, or other income from intangible sources, except on certain sales of a partnership interest, unless such income is from property employed in a business carried on in Maine. C. Part-year resident. A part-year resident of Maine must pay tax on all income for the part of the year during which the individual was domiciled in Maine. A part-year resident must also pay tax on any income derived from Maine sources during the entire year.