Tax
Maine: more than 183 days (statutory resident)
Up to 183 days in Maine each calendar year
About This Rule
Counts your days in Maine each calendar year, the tax year for most people. If Maine is not your domicile, you are a resident if you maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the tax year there; members of the US Armed Forces are excluded. This tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent place of abode in Maine
Sources
Reviewed September 30, 2026
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