Corporate Nexus Questionnaire: Worksheet to Help Determine the Degree to Which Corporate Income Tax Nexus Exists (Revision)
Maine · Maine Revenue Services · Used for tax years 2024, 2025
The Maine Income Tax Nexus Questionnaire is a worksheet to help determine the degree to which corporate income tax nexus exists. It collects information about a company’s business structure, Maine sales and activities, property, employees, agents, and total sales in Maine and eve
Who files this form
Use this questionnaire to request a determination from Maine Revenue Services about income tax nexus. The form does not state who is required to submit it.
It asks about Maine activities involving tangible personal property, digital products, services, real property, and intangible property. It also asks about interests in pass-through entities with Maine activity and unitary relationships with a parent or affiliates.
What you'll need
Have your company’s identifying information, FEIN, tax year, contact details, and information about its Maine activities ready. You will also need total gross sales in Maine and everywhere, including all affiliate sales for unitary businesses.
Include these supporting documents when applicable:
- A list of unitary affiliates and their FEINs.
- A list of additional pass-through entities with Maine activity.
- A copy of the manufacturer warranty for tangible products sold with a warranty.
- Formal personnel-department job descriptions for employees who visited Maine, as requested in the tangible property and services sections.
- Contracts, agreements, or terms and conditions for independent contractors, brokers, or other agents providing services on your behalf in Maine, as requested in the tangible property section.
- A sample service contract or written agreement if services are generally provided under one.
- Additional lists of unitary affiliates with Maine and everywhere sales, property, and payroll, as applicable.
- A separate sheet for entities exceeding the economic nexus thresholds if the table does not have enough space.
How to file
- Complete Section 1 with company information and check all activities that apply.
- Complete the matching activity sections: Section 2 for tangible personal property, Section 3 for digital products, Section 4 for services, Section 5 for real property, and Section 6 for intangible property.
- Complete Section 7, Section 8 if applicable, and Section 9. Include the requested supporting documents.
- Have an officer sign and date the questionnaire and provide their printed name, title, and phone number.
To request an income tax nexus determination, send the completed questionnaire by mail to:
Maine Revenue Services
Income/Estate Tax Division
P.O. Box 1060
Augusta, ME 04332-1060
Or email it to corporate.tax@maine.gov.
Common mistakes
- Leaving out unitary-group information. If the company has a unitary relationship with its parent or affiliates, answer all questions for the unitary group and include a list of unitary affiliates and FEINs.
- Reporting only the company’s sales for a unitary business. Section 7 says to include all affiliate sales.
- Omitting additional pass-through activity. Include a list with the completed questionnaire if there is additional pass-through activity.
- Leaving out requested attachments. Check Section 9’s accompanying-document checklist and the attachment requests in the applicable activity sections.
Questions people ask
What economic nexus thresholds does the form list?
For tax years beginning on or after January 1, 2022, the form says a corporation has nexus if it is organized or commercially domiciled in Maine, or if it exceeds any of these Maine thresholds: $250,000 in property, $250,000 in payroll, $500,000 in sales, or 25% of its total property, payroll, or sales.
Can an interest in a partnership create Maine nexus?
Yes. The form says a corporation holding a direct or indirect interest in a partnership has Maine nexus if the partnership is organized or commercially domiciled in Maine, or its Maine property, payroll, or sales exceed the listed thresholds.
What counts as a digital product or intangible property?
Digital product examples include audio books, video games, periodicals, and other products transferred electronically to a purchaser. Intangible property examples include trademarks, patents, copyrights, franchises, subscriptions, and cloud services.
Where can I get help completing the questionnaire?
Call Maine Revenue Services at (207) 624-9670 for clarification. The form also points to MRS Rule 808 at https://www.maine.gov/revenue/publications/rules for more information.