Am I a Resident, "Safe Harbor"
Resident, Part-Year Resident, or Nonresident?
To determine your residency status for 2018,
read the following.
*Domicile:
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 year of
2018;
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:
General Safe Harbor - Maine was my domicile* in
2018. 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 2018 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-HARBOR"
RESIDENT, YOU MUST FILE FORM 1040ME WITH SCHEDULE NR OR NRH.
"SAFE HARBOR" RESIDENTS CANNOT USE I-FILE.
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 domiciled in Maine. IF YOU ARE A
"SAFE HARBOR" RESIDENT, YOU MUST FILE FORM 1040ME
WITH SCHEDULE NR OR NRH. "SAFE HARBOR" RESIDENTS
CANNOT USE I-FILE. However, many taxpayers can submit their
return via e-file, through a tax preparer or by using tax
preparation software you purchased or that is available
on-line.
For more information and examples on "Safe Harbors", see
the Guidance to Residency "Safe Harbors" brochure available at
Maine Revenue Services Forms or call the forms line at (207)
624-7894.
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.
NOTE: to use I-file as a nonresident, you must have either:
- no Maine income tax liability prior to calculating the
nonresident credit; or
- all your income is sourced to Maine and you do not
need to complete Schedule NR or NRH to calculate a nonresident
credit.
Otherwise, you must file Form 1040ME with Schedule NR or
NRH.
Nonresident:
I was not a resident or part-year resident in
2018, but I do have Maine-source income.
NOTE: to use I-file as a nonresident, you must have either:
- no Maine income tax liability prior to calculating the
nonresident credit; or
- all your income is sourced to Maine and you do not
need to complete Schedule NR or NRH to calculate a nonresident
credit.
Note: You cannot use I-file if you filed as a
nonresident alien on your federal income tax return. See Maine
Form 1040ME and related instructions for more information.
For additional information on determining Maine residency, see "Guidance
to Residency Status" and "Guidance to
Residency Safe Harbors" brochures which can be downloaded
at Maine State Income Tax (select "Guidance
Documents") or call the forms line at (207) 624-7894.