06 Residency safe harbors A. Generally. For tax years beginning on or after January 1, 2007, Maine law

provides that certain individuals are not treated as resident individuals even though they are domiciled in Maine. In order to qualify for such a statutory “safe harbor,” the individual must fall under either the General Safe Harbor or the Foreign Safe Harbor. B. General safe harbor: An individual domiciled in Maine will be treated as a nonresident if, during the tax year in question, the individual: 1. Did not maintain a permanent place of abode in Maine; 2. Maintained a permanent place of abode outside Maine; and 3. Spent no more than 30 days in the aggregate in Maine (with any portion of a day counted as a full day). C. Foreign safe harbor: An individual domiciled in Maine will be treated as a nonresident if: 1. Within any period of 548 consecutive days (the “548-day period”) beginning on or after January 1, 2007, the individual was present in a foreign country (or countries) for at least 450 days; 2. During the 548-day period, the individual is not present in Maine for more than 90 days and does not maintain a permanent place of abode in Maine at which the individual’s spouse (unless the individual and their spouse are legally separated) or a minor child is present for more than 90 days; and 3. During the nonresident portion of the taxable year with which or within which the 548-day period begins and during the nonresident portion of the taxable year with which or within which the 548-day period ends, the individual is present in Maine for a number of days that does not exceed an amount that bears the same ratio to 90 as the number of days contained in the nonresident portion of the taxable year bears to 548. 18-125 Chapter 807 page 6