Tax residency

Maine — statutory residence calculator

Maine statute uses a permanent place of abode plus more than 183 days, with an armed-forces exception. Domiciliaries have separate 30-day and 548-day exceptions.

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Your recorded visits

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How this count works

Counts recorded dates in Maine during the calendar year, including part days. US days recorded without a state are not counted.

Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere. The home must be kept for the entire year. A 30-day exception applies to some domiciliaries.

Read the complete rule explanation →