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How do I determine my residency status?

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Question
How do I determine my residency status?

Answer

• Full-Year Resident: 1) Maine was my domicile for the entire year of 2018; or 2) I maintained a permanent place of abode in Maine for the entire year and spent a total of more than 183 days in Maine. 

• “Safe Harbor" Resident (treated as a nonresident): General Safe Harbor - Maine was my domicile in 2018, I did not maintain a permanent place of abode in Maine, I maintained a permanent place of abode outside Maine and I spent no more than 30 days of 2018 in Maine. Individuals qualifying under the safe harbor rule will be treated as a nonresident for Maine individual income tax purposes. File Form 1040ME and Schedule NR or NRH. Foreign Safe Harbor - I spent at least 450 days in a foreign country during any 548-day period occurring partially or fully in the tax year. The taxpayer must also meet other eligibility criteria. If you qualify for the Foreign Safe Harbor, you will be considered a “Safe Harbor” Resident and treated as a nonresident for the 548-day period even though you were domiciled in Maine.

• Part-year Resident: I was domiciled in Maine for part of the year and was not a full-year resident as defi ned in 2) above. File Form 1040ME and Schedule NR or NRH.

• Nonresident: I was not a resident or part-year resident in 2018, but I do have Maine-source income. Follow the federal fi ling requirements for fi ling status, federal adjusted gross income, and standard or itemized deductions. File Form 1040ME and Schedule NR or NRH.

For additional information on determining Maine residency or if you are in the military, see the Maine Revenue Services Guidance to Residency Status and Guidance to Residency “Safe Harbors” available at www. maine.gov/revenue/forms (click on Income Tax Guidance Documents) or call the forms line at (207) 624-7894


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Article Details
Views: 1070 Created on: Jun 15, 2013
Date updated: Jan 07, 2019
Posted in: States, Maine

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