Full-Year Resident:
(1) Maine was your domicile for the entire year;
OR
(2) I maintained a permanent place in Maine for the entire
year and spent a total of more than 183 days in Maine.
"Safe Harbor" Resident:
General Safe Harbor - Maine was my domicile, 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 tax year in Maine. Individuals qualifying under the safe harbor rule will be treated as a nonresident for Maine individual income tax purposes. If you are a Safe Harborö resident, you must file Form 1040ME with 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 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.
For more information and examples on Safe Harbors, see the Guidance to Residency "Safe Harbors" brochure available at www.maine.gov/revenue/forms or call the forms line at (207) 624-7894.
Part-Year Resident: You were 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 Form 1040ME with Schedule NR or NRH.
Nonresident: You were not a resident or part-year resident, but you 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.