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An individual who is domiciled in Maine will nevertheless be treated as a nonresident individual if he or she satisfies all three of the following requirements:

The individual did not maintain a permanent place of abode in Maine for the entire taxable year (it is presumed that you maintain a permanent place of abode in Maine if you are married or have minor children and your spouse (unless you are legally separated) and/or minor children reside in a permanent place of abode in Maine);

The individual maintained a permanent place of abode outside Maine for the entire taxable year; and

The individual spent no more than 30 days in the aggregate in Maine during the taxable year.

A “permanent place of abode” is a house, apartment, dwelling place or other residence that an individual maintains as his or her home, whether or not he or she owns it. The term does not include a seasonal camp or cottage that is used only for vacations, a hotel or motel room, or a dormitory room used by a student during the school year.

Where an individual domiciled in Maine claims that he or she should be treated as a nonresident individual for a specific taxable year, the burden of proof is on the individual to demonstrate that all three requirements of the general safe harbor have been satisfied.

An individual who is domiciled in Maine that meets all three requirements of the general safe harbor during the taxable year is treated as a nonresident individual for Maine income tax purposes for that taxable year. However, if during the taxable year all three requirements of the general safe harbor are not met, the individual is subject to Maine income tax as a resident individual for that year unless the individual meets the requirements of the foreign safe harbor.

Filing Returns: An individual who meets all three requirements of the general safe harbor during a taxable year may file a Maine income tax return as a nonresident individual for that taxable year.

General Safe Harbor - Example

Example 1: Paul, single, is a member of the U.S. armed forces stationed in Arizona. He lived in military housing in Arizona during the entire tax year. He did not maintain a permanent place of abode in Maine at any time during the tax year. While on leave, he stayed with relatives in Maine for 15 days. Because Paul meets all three requirements of the general safe harbor, he may file a Maine tax return as a nonresident for that tax year.