US Student living in Canada. Filed US and Canadian Federal Taxes. Must I file Maine state return?
I had my taxes done professionally, and they only filed a US and Canadian return. They claimed I was a resident of the US - since I am a student and "normally" my address would be Maine. The only income I had at my Maine address would technically be $500.00 in bank interest at that address. All other income was from within Canada. Must I file a Maine return claiming the Canadian income from my wife and I?
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1 :
The question of whether you're a Maine resident under Maine law is different from the question of whether you're a US resident under the US-Canada Tax Treaty. Bank interest is not considered "sourced", so you wouldn't have to file a Maine non-resident return to report it, but bank account location is a factor in residency. However, the first reference suggests that Maine will consider you a resident unless you take actions to indicate that you do not intend to return to Maine, AND that you are maintaining a "domicile" in Canada. As a student, that seems unlikely, but not impossible. See, in particular, example 3 of the second reference for an example of a student who is NOT considered a resident of the state where she attends school, but of Maine, the state she left from. On the other hand, if your wife is a Canadian resident (under US law, NOT necessarily Canadian law), and you're living with her in Canada, then that may qualify as a Domicile. In that case, though, you'd probably be a Canadian resident under US law, and I don't want to second-guess your professionals without complete information.
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