Maine's 183-Day Statutory Residency Rule
A home in Maine plus more than 183 days there in a tax year makes you a statutory resident, even if you live elsewhere. Here is exactly how the count works.
Last verified: July 2026
In short: Maine treats you as a statutory resident if you both maintain a permanent place of abode in the state and spend 184 days or more (more than 183) in Maine during the tax year. This applies even if your permanent home is in another state or country. Any part of a day in Maine counts as a full day, and safe-harbor exceptions can still apply.
- Threshold
- More than 183 days (184+)
- Also required
- Permanent place of abode
- Counting window
- Calendar year
- A day counts if
- Any part of a day in Maine
- Applies even if
- Domiciled elsewhere
- Legal basis
- 36 M.R.S. §5102(5)
The rule
Maine has two separate ways to be a resident: by domicile (Maine is your true, permanent home) or by statutory residence. The 183-day rule is the statutory-residence test, and it has two conditions that must both be met:
- A permanent place of abode. You maintain a dwelling suitable for year-round living in Maine, whether or not you own it. It does not include a seasonal camp or cottage used only for vacations, a hotel or motel room, or a student dormitory room.
- More than 183 days. You spend, in the aggregate, 184 days or more in Maine during the tax year. Exactly 183 days keeps you under the day test.
Meet both and you are a statutory resident, taxed by Maine on your worldwide income, even if you are domiciled in another state or country.
How to count it
- Confirm you maintained a permanent place of abode in Maine.
- Count every day on which you were present in Maine for any part of the day.
- Add the days across the whole tax year. Days do not need to be consecutive.
- If the total reaches 184 or more and the place-of-abode condition is met, you are a statutory resident for that year.
Example. You are domiciled in Florida but keep an apartment in Portland, Maine all year. Across the year you are physically in Maine on 190 days, many of them just for part of the day.
Because any part of a day counts, all 190 days count. With a permanent place of abode plus 184+ days, you are a Maine statutory resident, taxed on your full income, despite being a Florida domiciliary.
Beyond the day count
The 183-day test is only the statutory route. Maine can also tax you as a resident by domicile, which turns on where your true home and life are rather than a day count. Maine Revenue Services also publishes safe harbors: if you keep a permanent home abroad or spend only limited time in Maine, you may be treated as a nonresident even when the day count would otherwise apply. The two main conditions, a permanent place of abode plus more than 183 days, still define the base rule.
Official source: 36 M.R.S. §5102(5), explained on the Maine Revenue Services Individual Income Tax FAQ.
AtlasDays tracks Maine's 183-day rule automatically
Log your trips once. AtlasDays counts your days in Maine for each tax year, privately on your iPhone, and warns you before you cross the 183-day line.
Get AtlasDays on the App StoreFAQ
How many days can you spend in Maine without becoming a statutory resident?
Up to 183 days in the tax year. At 184 or more days, combined with a permanent place of abode, you become a statutory resident.
What counts as a permanent place of abode in Maine?
A house, apartment, or other dwelling you maintain as your home, whether or not you own it. It does not include a seasonal camp or cottage used only for vacations, a hotel or motel room, or a student dormitory room.
Do Maine's safe harbors let you avoid resident status?
Yes. If you keep a permanent home abroad or spend only limited time in Maine, a safe harbor can let you be treated as a nonresident even when the day count would otherwise apply. The two main conditions still define the base rule.