Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND › Section 125-825-02 - Tribal member residing on tribal land

Current through 2024-29, July 17, 2024
For purposes of this rule, a tribal member residing on tribal
				  land is a Maine resident individual, as that term is defined by
				  36 M.R.S.
				  §5102(5). This section
				  provides guidance to assist in making a determination as to whether an
				  individual is, for the taxable year, a tribal member residing on tribal
				  land.
A.
Domicile on tribal
				land.
An individual is considered to be a tribal member residing on
				tribal land if the member is domiciled on tribal land.
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.
3.
Presumption.
If an individual
				is married, both that individual and the individual's spouse are presumed to
				have the same domicile, even though they may live apart for a portion of the
				year. This presumption can be overcome if the facts clearly demonstrate that
				the spouses are domiciled in different locations.
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.