18- 125 C.M.R. ch. 807, § 09
Current through 2025-03, January 15, 2025
Students generally remain residents of the state in which they were domiciled prior to attending college, even if they attend college full-time in another state. Thus, a Maine resident who attends school in another state remains a Maine resident and must pay Maine income tax on all taxable income from all sources until that individual establishes a domicile in a different state.
18- 125 C.M.R. ch. 807, § 09