Maine Revenue Services Updates Residency Safe Harbor Guidance

The Maine Revenue Services updated guidance on residency safe harbors for individuals spending extended time outside Maine to qualify for nonresident tax treatment. The guidance provides two options: 1) a general safe harbor requiring no permanent place of abode in Maine, a permanent abode outside the state, and no more than 30 days spent in Maine during the tax year; and 2) a foreign safe harbor for individuals present in foreign countries for at least 450 days within any 548-day period, provided they spend no more than 90 days in Maine and do not maintain a Maine abode where a ...