What Is My Residency Status for Maine?

Your Maine residency status determines how your income is taxed and which Maine forms and schedules you may be required to file. According to Maine Revenue Services, your residency status is based on factors such as your domicile, time spent in Maine, and where you maintained a permanent place of abode during the tax year.

Full-Year Resident

You are considered a full-year resident of Maine if either of the following applies:

• Maine was your domicile for the entire tax year; or
• You maintained a permanent place of abode in Maine for the entire year and spent more than 183 days in Maine during the tax year.

As a full-year resident, all of your income is generally subject to Maine income tax.

Part-Year Resident

You are a part-year resident if:

• You were domiciled in Maine for only part of the tax year; and
• You do not qualify as a full-year resident.

Part-year residents may be required to report income earned while a Maine resident and certain income from Maine sources received while a nonresident.

Nonresident

You are a nonresident if:

• You were not a Maine resident or part-year resident during the tax year; and
• You have income from Maine sources.

Nonresidents generally follow the federal filing requirements for filing status, federal adjusted gross income, and standard or itemized deductions.

Safe Harbor Resident

A Safe Harbor Resident is treated as a nonresident for Maine income tax purposes if specific requirements are met.

General Safe Harbor

You may qualify if:

• Maine was your domicile during the tax year;
• You did not maintain a permanent place of abode in Maine;
• You maintained a permanent place of abode outside Maine; and
• You spent no more than 30 days in Maine during the tax year.

Foreign Safe Harbor

You may qualify if:

• You spent at least 450 days in a foreign country during any 548-day period occurring partially or fully during the tax year; and
• You meet the additional eligibility requirements established by Maine Revenue Services.

What Is a Domicile?

Your domicile is your permanent home and the place you intend to return to after any period of absence. Once established, a domicile continues until a new permanent home is established and actions demonstrate the intent to make that location your permanent residence.

Married Person Electing to File Single

If you filed a Married Filing Jointly federal return, Maine may allow you to file separately as a Married Person Electing to File Single in certain situations involving a spouse who is a part-year resident, nonresident, or Safe Harbor resident. Additional allocation schedules and residency information may be required.

Program Entry

To enter this information in the program:

Maine Return > Basic Information > Married Person Electing to File Single

Program Requirements

When completing this section:

1. Select whether the Taxpayer or Spouse is filing the Maine single return.
2. Enter the filing spouse's portion of the income from the federal joint return.
3. Complete Worksheet A (Residency Information Worksheet) when required.
4. Complete any additional income allocation information requested by the program.
5. Complete any required Maine schedules, including Schedule NRH, if applicable.

Income Allocation and Filing Considerations

• Income must be properly allocated between spouses.
• Earned income is generally attributed to the spouse who earned it.
• Additional schedules, such as Schedule NRH, may be required depending on residency status and income sources.
• A nonresident or Safe Harbor resident spouse with no Maine-source income may not be required to file a Maine return.

Worksheet A Requirement

Worksheet A (Residency Information Worksheet) must be completed if:

• You are a part-year resident moving into or out of Maine during the tax year.
• You are a nonresident or Safe Harbor resident filing a Maine return for the first time.
• You are a former Maine resident filing as a nonresident or Safe Harbor resident for the first time. 

Failure to include Worksheet A when required may delay the processing of your return.

Forms for Nonresidents, Part-Year Residents, and Safe Harbor Residents

Nonresidents, part-year residents, and Safe Harbor residents generally file:

• Form 1040ME, and
• Schedule NR or Schedule NRH, as applicable.

Additional Information

For more information on Maine residency rules, including military residency considerations and Safe Harbor provisions, refer to Maine Revenue Services guidance documents and instructions.