Section 125-104-.02 - GENERAL FILING REQUIREMENTS - INDIVIDUAL INCOME TAX RETURNSA.Resident individuals. Unless an exception applies, a Maine income tax return is required to be filed by every resident individual:1. Who is required to file a federal income tax return for the taxable year; or2. Who has a Maine individual income tax liability (before tax credits) for the taxable year under 36 M.R.S., Part 8.B.Exceptions. The following taxpayers who would otherwise be required to file under subsection A, paragraph 1, above, are not required to file a Maine income tax return:1. A resident individual who does not have a Maine income tax liability pursuant to Part 8 for the taxable year and who filed a federal income tax return for the taxable year for the sole purpose of claiming a credit under Internal Revenue Code section 32; and2. For taxable years beginning on or after January 1, 2013, a resident individual whose federal adjusted gross income is less than the applicable "threshold amount" and who is not subject to any of the addition modifications under 36 M.R.S. §5122(1).18-125 C.M.R. ch. 104, § .02