Who is a "Safe Harbor" resident of Maine?

You're a "Safe Harbor" resident of Maine if your domicile for all of 2025 was in Maine, but you aren't a Maine resident for income tax purposes.

To be a "Safe Harbor" resident, you must meet all of the following requirements:

• You didn't have a permanent place of living in Maine
• You had a permanent place of living outside Maine all year
• You spent no more than 30 days in Maine during 2025. Any portion of a day is counted as a full day.