Tax residency

Maine — statutory residence

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.

Check your own dates: Maine — statutory residence calculator →

Summary

Day rule / reminder
Home all year + more than 183 days
Window
Calendar year
What the tool measures
The recorded-day component

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.

Who it applies to

People domiciled outside Maine who maintain a qualifying Maine abode.

The rule

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.

Counting the days

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

  1. Choose the date through which you want to count, then add your recorded visits.
  2. Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
  3. Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
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Examples

These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.

Example 1 — one recorded visit

  • to · United States, Maine

Illustrative home answer: a permanent place of abode is maintained.

Recorded result: 10 days

Example 2 — overlapping records

  • to · United States, Maine
  • to · United States, Maine

Illustrative home answer: a permanent place of abode is maintained.

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · United States, Maine
  • to · United States, Maine

Illustrative home answer: a permanent place of abode is maintained.

Recorded result: 16 days

Exceptions & edge cases

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.

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“The number of days settles the whole question.”

The permanent-place-of-abode condition and domicile considerations must be reviewed alongside the count.

“Unrecorded days are included in the total.”

The calculator uses only the dates you enter. Missing history can make the result incomplete.

Frequently asked questions

What does this rule count?

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.

Which counting window does this tool use?

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

What else should I check before relying on the total?

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.

Where can I read the official requirements?

Read Maine Revised Statutes 36 § 5102 ↗. The source was last reviewed on .

Keep this count with your travel history.

Follow your recorded days and selected reminders in Untild, alongside your other travel counters.

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Sources

Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.

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