How do I determine my residency status?

Article ID: 59539  

Question
How do I determine my residency status?

Answer

• Full-Year Resident:

1) Maine was my domicile for the entire year of 2021; 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 2021, 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 2021 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 2021, but I do have Maine-source income. Follow the federal filing requirements for filing status, federal adjusted gross income, and standard or itemized deductions. File Form 1040ME and Schedule NR or NRH


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Views: 1384 Created on: Jun 15, 2013