Maine Statutes
§ 36 §5221 — Joint returns by spouses
1.General.
Spouses may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions except that:
2.Nonresidents.
If both spouses are nonresidents and one has no Maine-source income, the spouse having Maine-source income shall file a separate Maine nonresident income tax return, as a single individual, in which event the spouse's tax liability is separate; but they may elect to determine their joint taxable income as nonresidents, in which case their liabilities are joint and several.
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Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §§39,40 (AMD). PL 2021, c. 253, Pt. A, §8 (AMD).
Nearby Sections
15
§ 36 §52
State tax assessor; duties§ 36 §5200
Imposition and rate of tax§ 36 §5200-A
Modifications§ 36 §5200-B
Corporate income tax nexus§ 36 §5201
Alternative tax computation§ 36 §5202-A
Small business investment companies exempt§ 36 §5202-B
Depreciation option§ 36 §5202-C
Separate accounting required in certain cases§ 36 §5202-E
Report on corporate income tax data reporting§ 36 §5203
Minimum tax for tax preferences§ 36 §5203-A
State minimum tax§ 36 §5203-B
Corporate income tax surcharge§ 36 §5203-C
State minimum tax