@nurse_seavey wrote:
I guess I was referring to the document you sent, example 3:
Maine.
Because we did not have permanent residence in Maine the entire year, could we qualify based on this example? Or would it be non-resident until June, and the Statutory resident from June-December? I guess I was hoping that maybe my husband could claim the house and therefore statutory residency, and I could claim nonresidency (if we filed separately) to appease my employer and avoid paying taxes on worldwide income. I surely didn't think being a student in Maine would come with so many taxes!
Maine's definition of "permanent place of abode" is unusually restrictive compared to other states. Maine says you must maintain the place as your home the entire year; most other states would consider an apartment you leased or a home you purchased as a "permanent place of abode" even if you did not live in it the entire year. (Leasing an apartment or buying house would be a "permanent abode" in most states, to be distinguished from living in hotels or in a friend's spare bedroom.)
That being the case, you would file your 2021 return as a Maine non-resident. See further FAQ #1 and #4 on this page.
https://www.maine.gov/revenue/faq/individual-income-tax#faq1040_4
