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Utahworking inMaine
Standard — file nonresident return if onsite

Maine

Work State Tax Rate
5.8%/6.75%/7.15%
Withholding Starts
After 12 days AND $3,000 in income
Law Last Updated
Jan 1, 2026

Employee Obligations (Which Returns YOU Must File)

If you physically work in Maine, file a nonresident Maine return (tax rate: 5.8%/6.75%/7.15%). Then file your Utah return and claim the TC-40S credit so you don't get taxed twice on the same income.

Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding, unemployment, and PFML. Unemployment applies to the first $12,000 of wages. PFML employer contribution is up to 0.5% for employers with 15 or more employees. PFML benefit payments to workers begin May 1, 2026.

Other Paycheck Deductions (Disability, Paid Leave, Unemployment)

PFML up to 0.5%.

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Related guides

Row last reviewed: May 4, 2026Home state credit form: TC-40S

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.