Am I a Resident, "Safe
Harbor" Resident, Part-Year Resident, or
Nonresident?
To determine your residency status for
2020, 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
2020;
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 2020. 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
2020 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. 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.
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 Income Tax Guidance Documents 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 2020, 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
available at
Maine Income Tax Guidance Documents or call
the forms line at (207) 624-7894.