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June 1, 2019
Question

I'm a nonresident of ME with a rental property there. It was rented for 4 months. I reside in CA. Do I need to file a ME return if I had a net rental loss for the year?

  • June 1, 2019
  • 1 reply
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Used the property personally for one month before renting it.

1 reply

June 1, 2019

As a nonresident of Maine, if your only activity in the state was a loss, you are not required to file a return. Per the 1040ME instructions:

"Who must file?... Generally, if you are a nonresident or a “Safe Harbor” resident who has income from Maine sources resulting in a Maine income tax liability, you must file a Maine income tax return."

https://www.maine.gov/revenue/forms/1040/2018/18_1040me_book_dwnld_rev_3.6.19.pdf

Thus, if you have no other ME income which would result in a tax liability, you are not required to file a return in the state. If you have other income sourced from ME, you may need to file a return.