Maine tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
ME Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you keep a permanent place of abode in Maine for the year and spend more than 183 days in the state, Maine taxes you as a resident. Any part of a day usually counts as a full day.
ME DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if Maine is your domicile for the year, you are taxed as a resident regardless of days.
Maine tax residency, FAQ
How many days can I spend in Maine before becoming a tax resident?
Generally, spending more than 183 days in Maine during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you keep a permanent place of abode in Maine for the year and spend more than 183 days in the state, Maine taxes you as a resident. Any part of a day usually counts as a full day.
How does Maine count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Maine use?
Maine measures residency over calendar year (jan 1 – dec 31).
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