To determine your residency status for 2005, read the following:

Domicile is the place an individual establishes as his or her permanent home and includes the place to which he or she intends to return after any period of absence. A number of factors associated with residency are relevant in the evaluation of a claimed domicile. A domicile, once established, continues until a new, fixed and permanent home is acquired. To change domicile, a taxpayer must exhibit actions consistent with a change. No change of domicile results from moving to a new location if the intent is to remain only for a limited time, even if it is for a relatively long duration.

Full-Year Resident:

1. Maine was my domicile for the entire year of 2005; OR
2. I maintained a permanent place of abode in Maine for the entire year and spent a total of more than 183 days in Maine.

Part-Year Resident:

I was domiciled in Maine for part of the year and was not a fullyear resident as defined in (2) above.

IF YOU ARE A PART-YEAR RESIDENT, YOU MUST FILE FORM 1040ME WITH SCHEDULE NR OR NRH.

Nonresident:

I was not a resident or part-year resident in 2005, but I do have Maine-source income. Note: If you filed as a nonresident alien on your federal income tax return, file as a nonresident alien on your Maine income tax return, Form 1040ME. Follow the federal filing requirements for filing status, number of exemptions, federal adjusted gross income, and itemized deductions.

IF YOU ARE A NONRESIDENT, YOU MUST FILE FORM 1040ME WITH SCHEDULE NR OR NRH.

For additional information on determining Maine residency, see the Maine Revenue Services Guidance to Residency Status brochure which can be downloaded at www.maine.gov/revenue or call the forms line at (207) 624-7894.

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