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How do I determine my residency status?

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How do I determine my residency status?


Domicile is the place an individual establishes as his or her permanent home and includes the place to which he or she intends to return after any period of absence. A number of factors associated with residency are relevant in the evaluation of a claimed domicile. A domicile, once established, continues until a new, fixed and permanent home is acquired. To change domicile, a taxpayer must exhibit actions consistent with a change. No change of domicile results from moving to a new location if the intent is to remain only for a limited time, even if it is for a relatively long duration.

Full-Year Resident: 

  1. Maine was my domicile for the entire tax year
  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 2013, 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 2013 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 that begins or ends during the tax year. The axpayer 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 defined in (2) above.

If you are a Part-Year Resident, you must file.


I was not a resident or part-year resident during the tax year, but I do have Maine-source income.

Note: If you filed as a nonresident alien on your federal income tax return, file as a nonresident alien on your Maine income tax return, Form 1040ME. Follow the federal filing requirements for filing status, number of exemptions, federal adjusted gross income, and itemized deductions.

If you are a Nonresident, you must file Form 1040ME with Schedule NR or NRH.

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Article Details
Views: 630 Created on: Jun 15, 2013
Date updated: Sep 14, 2015
Posted in: STATES, Maine

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