05 Statutory residency

Even if an individual is domiciled in another state, he or she may still be taxed as a Maine resident if that individual is a statutory resident. If an individual maintained a permanent place of abode in Maine but claims to have been domiciled elsewhere and not present in Maine for more than 183 days during the tax year, that individual must present adequate records to verify that more than half of the year was spent in another state. Records confirming whereabouts commonly include planners, calendars, plane tickets, canceled checks, and credit card and other receipts.