Married but lived in different states the last 2months of the year

[ceksvb]

My husband and I both lived and worked in MA in 2022. My husband Moved to Maine for work in November of 2022. I continued to live and work in Massachusetts.   Our domicile is in Ma. We are filing federal return as married but doing 2 separate MA returns as married filing separately. Mine will be as a MA resident his will be as a part year resident.  I am confused how to file the Maine return for the 2 months he lived and worked there. Is he considered single since i am not filing in Maine? Or is it Married fling separately for Maine too? Thanks

[DavidD66]

No, your husband is not considered single for tax filing purposes.  It sounds to me like even though your husband lived and worked in Maine for two months, he remained a resident of Massachusetts.   You stated that your "domicile is in MA".  It doesn't sound like he changed residency; rather, he changed worked locations.  Based upon the limited information you have provided, I say your husband remained a MA resident, you should file a MA joint return, and he should file a Maine Non- Resident return.  Both states will tax the income earned in Maine, but MA will give you a credit for tax paid to another state. 

[ceksvb]

From Maine  tax information, we felt that given he  had signed a 2 year full time employment contract in Maine , has an apartment  in Maine and has been living there during the week (nov- dec2022)and only coming back to our home in MA on weekends he would be considered a part year resident not a nonresident.  He plans to live in Maine and continue to work there. He did not change his license or voter registration until 2023 though.  It seemed like he met criteria for "intent" as  a Maine resident.  Does above  information make any difference in your answer?

Thank you

[ErnieS0]

Filing status and residency are two separate issues. Someone who is married can’t file as single. Your husband’s filing status would be married filing separately no matter how he files his Maine return.

The second issue is residency, which is based on individual facts and circumstances. As a general rule, in order to change residency, you must abandon your old residency and establish a new residency. Your driver’s license and voter’s registration are two factors to consider.

Intent and where your husband has a closer connection will generally carry more weight. 

Based on what you said, it appears your husband is more of a nonresident of Maine than a part-year resident in 2022 since he returns to his Massachusetts home every weekend, and has a limited employment contract and “plans” rather than "has" taken definite steps to establish Maine residency. Such steps would include changing his banks, doctors, etc. to Maine and relocating prized possessions and heirlooms from MA to ME.