If you are a resident of Maine who is required to file a federal income tax return, you must file a Maine income tax return. If you are not required to file a federal return, but do have income subject to Maine income tax resulting in a Maine income tax liability, a Maine return must be filed. You do not have to file a Maine income tax return if you meet all of the following:

1. your Maine taxable income is $2,000 or less,
2. you claim yourself as an exemption on your return,
   AND
   
3. you are not subject to the Maine Minimum Tax.