Questions & Answers
Who is a "Safe Harbor" resident of Maine?
You're a "Safe Harbor" resident of Maine if your domicile for all of 2021 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 2021. Any portion of a day is counted as a full day.