Maine doesn’t provide a designation for expatriates. However, Maine provides a foreign safe harbor with respect to residency.

Me. Rev. Stat. Ann. § 5102(5); Code Me. R. § 18-125-807.08.

Under the safe harbor, an individual who is domiciled in Maine will be treated as a nonresident individual if he or she satisfies all three of the following requirements: within any period of 548 consecutive days, the individual is present in a foreign country (or countries) for at least 450 days; during the 548-day period, the individual isn’t present in Maine for more than 90 days, and doesn’t maintain a permanent place of abode in Maine where the individual’s spouse (unless the spouse is legally separated) or minor children are present for more than 90 days; and during the nonresident portion of the taxable year during the 548-day period the individual is present in Maine for a number of days that doesn’t exceed an amount which bears the same ratio to 90 as the number of days contained in the nonresident portion of the taxable year bears to 548.

Me. Rev. Stat. Ann. § 5102(5); Code Me. R. § 18-125-807.08.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes, foreign state or political sub division

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = No, automatic when no tax is payable or 90% of tax has been paid