Domicile Test for Maine State Taxes
In addition to the statutory test, the Maine State Revenue Service employs a domicile test to determine residency for Maine income tax purposes. Your domicile is considered your fixed, permanent home to which you intend to return whenever absent. Factors in determining domicile include voting location, vehicle registration, professional licensing, and the center of your family, social, and business ties. If Maine is your domicile, you're generally considered a resident for Maine state taxes, regardless of time spent in the state. Changing your domicile for Maine taxation purposes requires demonstrating a genuine change in life circumstances and intentions.