1.
Generally. The word
"domicile" is a common-law term that has been defined by Maine courts. Under
Maine common-law, "domicile" means the place (A) where a person resides, and
(B) where that person intends to remain and, whenever absent, intends to
return. Thus, under Maine law, domicile has two components: residence and the
intent to remain or return, if absent. Once an individual's domicile is
established, it continues until domicile is established elsewhere. An
individual alleging a change in domicile has the burden to prove that domicile
has been established elsewhere. The intent to move in the future is not
sufficient to establish a change in domicile.
Maine Revenue Services considers all of an individual's
relevant facts and circumstances allowed by Maine law to determine the domicile
of an individual. Although an individual's intent to remain or return is a
critical factor in determining domicile, an individual's statement as to intent
is not necessarily determinative. Evidence of an individual's intent may be
found in many decisions made by the individual. An individual may retain the
right to make decisions that determine his or her domicile, even though that
individual is considered incapable of making, or chooses not to make, other
decisions, such as health care choices or financial decisions. Actions by a
person responsible for an incapacitated individual's affairs may be considered
when determining the incapacitated individual's intent to remain. When a
guardian has been appointed and chooses the incapacitated individual's place of
abode pursuant to authority as a guardian, the intent of the guardian for the
individual to remain or return to a particular location becomes a factor in the
determination of the incapacitated person's domicile. Evidence of the
guardian's intent may be found in relevant statements and actions.
2.
Factors used in
determining an individual's domicile. All relevant facts and
circumstances allowed by Maine law are considered in determining where an
individual is domiciled. The following factors, while not exclusive or of equal
weight, may be used as evidence of domicile.
a.
Where the individual is enrolled as
a tribal member.
b.
Property ownership and residence.
i. Location of the individual's principal
residence under the Internal Revenue Code;
ii. Location of the individual's mailing
address;
iii. Where the individual
spent the most amount of time; and
iv. Whether the individual applied for a
residential property tax exemption or related benefit for property in Maine on
tribal land or a comparable benefit for property located elsewhere.
c.
Family and
dependents.i. Whether the individual
can be claimed as a dependent on another person's federal income tax return and
where that other person is domiciled;
ii. Where the individual's spouse or
dependents reside; and
iii. Where
the individual's dependents attend elementary or secondary
school.
d.
Licenses
and registrations.i. Where the
individual is registered to vote;
ii. The address listed on the individual's
driver's license;
iii. Where the
individual's vehicles are registered; and
iv. Where the individual maintains
professional licenses.
e.
Financial data.
i. Where the
individual earns wages;
ii. The
address recorded for the individual's insurance policies, deeds, mortgages, or
other legal documents; and
iii.
Where the individual's safety deposit boxes are maintained.
f.
Affiliations.
i. Where the individual's fraternal, social
or athletic memberships are located;
ii. Where the individual's union memberships
are maintained; and
iii. The
location of a church or other house of worship of which the individual is a
member.
g.
Other
factors.i. Where the individual's
personal property is located;
ii.
Where the individual conducts business;
iii. The address listed for the individual in
a telephone directory; and
iv.
Where the individual's pets are located.
h.
Exceptions. Maine Revenue
Services does not consider whether a donation was made to an organization
located in or outside of tribal land when making domicile determinations. Also,
the geographic location of an individual's professional advisors (such as
doctors, lawyers, accountants, financial advisors, and investment advisors) or
the geographic location of a financial institution with an active account or
loan of an individual is not considered. The geographic location of a political
organization or candidate that an individual supports financially is not
determinative of the individual's domicile.
4.
Exceptions to domicile on tribal
land.a.
Generally.
Certain individuals domiciled on tribal land are treated as not residing on
tribal land as described in sub-paragraphs b and c below:
b.
General exception: A tribal
member domiciled on tribal land will be treated as not residing on tribal land
if, during the taxable year, the tribal member:
i. Did not maintain a permanent place of
abode on tribal land;
ii.
Maintained a permanent place of abode outside of tribal land; and
iii. Spent no more than 30 days in the
aggregate on tribal land (with any portion of a day counted as a full
day).
c.
Foreign
exception. A tribal member domiciled on tribal land will be treated as
not residing on tribal land if:
i. Within any
period of 548 consecutive days (the "548-day period"), the tribal member is
present in a foreign country (or countries) for at least 450 days;
ii. During the 548-day period, the tribal
member is not present on tribal land for more than 90 days and does not
maintain a permanent place of abode on tribal land at which the tribal member's
spouse (unless the tribal member and their spouse are legally separated) or a
minor child is present for more than 90 days; and
iii. During that period of the taxable year
the tribal member did not reside on tribal land with which or within which the
548-day period begins and during that period of the taxable year the tribal
member did not reside on tribal land with which or within which the 548-day
period ends, the tribal member is present on tribal land for a number of days
that does not exceed an amount that bears the same ratio to 90 as the number of
days contained in the period not residing on tribal land during the relevant
taxable year bears to 548.
