Am I a Maine resident?

A Maine “resident” taxpayer is a person who is:

 

 

1. domiciled in Maine (a “permanent legal resident”) or
2. a statutory resident

 

You are a statutory resident if:

 

1. you spent more than 183 days in Maine during the tax year (any portion of a day is counted as a full day), and
2. you maintained a permanent place of abode in Maine for the entire tax year.