04 Factors used in determining an individual’s domicile

All relevant facts and circumstances allowed by Maine law are considered in determining where an individual is domiciled. The following factors, while not exclusive or of equal weight, may be used as evidence of domicile. A. Property ownership and residence. 1. Location of the individual’s principal residence under the Internal Revenue Code; 2. Location of the individual’s mailing address; 3. Where the individual spent the most amount of time; and 4. Whether the individual applied for a residential property tax exemption or related benefit in Maine or a comparable benefit in another state. B. Family and dependents. 1. Whether the individual can be claimed as a dependent on another person’s federal income tax return and where that other person is domiciled; 2. Where the individual’s spouse or dependents reside; 3. Where the individual’s dependents attend elementary and secondary school; and 4. Where the individual or the individual’s dependents qualify for in-state college tuition. C. Licenses and registrations. 1. Where the individual is registered to vote; 2. Which state issued the individual’s driver’s license; 18-125 Chapter 807 page 4 3. Where the individual’s vehicles are registered; 4. Where the individual maintains professional licenses; and 5. Where the individual declares residency for hunting and fishing licenses. D. Financial data. 1. Where the individual qualifies for unemployment insurance; 2. Where the individual earns wages; 3. Where the individual filed previous years’ income tax returns; 4. The address recorded for the individual’s insurance policies, deeds, mortgages, or other legal documents; and 5. Where the individual’s safety deposit boxes are maintained. E. Affiliations. 1. Where the individual’s fraternal, social, or athletic memberships are located; 2. Where the individual’s union memberships are maintained; and 3. The location of a church or other house of worship of which the individual is a member. F. Other factors. 1. Where the individual’s personal property is located; 2. Where the individual conducts business; 3. The address listed for the individual in a telephone directory; and 4. Where the individual’s pets are located. G. Exceptions. Maine Revenue Services does not consider whether a donation was made to an organization located in or outside of Maine when making domicile determinations. Also, the geographic location of an individual’s professional advisors (such as doctors, lawyers, accountants, financial advisors, and investment advisors) or the geographic location of a financial institution with an active account or loan of an individual is not considered. The geographic location of a political organization or candidate that an individual supports financially is not determinative of the individual’s domicile. H. Presumption. If an individual is married, both that individual and the individual’s spouse are presumed to have the same state of domicile, even though they may live apart 18-125 Chapter 807 page 5 for a portion of the year. This presumption can be overcome if the facts clearly show that the spouses are domiciled in different states.