Maine taxes residents on all income. You can be a resident by domicile, or by keeping a home in the state and spending enough days there.
You are a Maine resident if you are domiciled in Maine, or if you maintain a permanent place of abode in the state and spend more than 183 days there. Both prongs are required: if the home is not maintained the entire year, more than 183 days alone does not create statutory residency.
Maine treats a non-domiciliary as a resident when two things are true in the same year: you maintain a permanent place of abode in the state, and you spend more than 183 days there. Meet both and Maine taxes you as a resident even if your true home is elsewhere. Both prongs are required: if the home is not maintained the entire year, more than 183 days alone does not create statutory residency.
Maine generally counts any part of a day in the state as a full day. Days add up across every trip during the year, not just one stay.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed counts your days in Maine automatically and warns you before you cross the line.
Maintaining a permanent place of abode in Maine and spending more than 183 days in the state during the year, even if you are domiciled elsewhere.
Maine generally counts any part of a day in the state as a full day.
Residents are taxed on all income for the year.
Track your days by state automatically and keep an export ready before anyone asks for it.
