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01. How can I tell if I am a resident of Maine?
January 1, 2005
For income tax purposes, you are a resident of Maine if: 1) You are domiciled in Maine, or 2) you are not domiciled in Maine for the entire tax year, but have a permanent home in Maine for the entire tax year and spend more than 183 days of the tax year in Maine. If you are in the military, your home of record usually is your legal residence. EXCEPTION: If you qualify as a "Safe Harbor" resident, you will be treated as a nonresident for Maine income tax purposes. For more information on "safe harbor" residency, see the Guidance to Residency "Safe Harbors" pamphlet available at http://www.maine.gov/revenue/incomeestate/guidance/.
If you are domiciled in Maine, you remain domiciled in Maine until you relinquish your domicile here and establish a domicile elsewhere.
If you are domiciled in Maine, the number days you spend in Maine or outside Maine does not change the fact that your are a resident of Maine for income tax purposes. It is possible for someone who is domiciled in Maine to be outside the state for the entire year and still be a resident of Maine.
If you are domiciled in another state, but have a permanent home or apartment in Maine for the entire tax year, you are a resident of Maine for income tax purposes if you spend more than 183 days in Maine.
Maine Revenue Services reviews such indicators as residential property ownership, driver’s license, vehicle registrations, professional licenses, job requirements, hunting and fishing licenses, and voter registration in determining a person’s domicile; however, these may not be the only factors considered.
For more information, refer to the Guidance to Residency Status and/or the Guidance to Residency "Safe Harbors" pamphlets. You can request a copy of the pamphlet(s) by visiting our web site at http://www.maine.gov/revenue/incomeestate/guidance/ or calling our forms order line at (207) 624-7894.
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