Thank you so very much!!!! Yes, I have looked through Pub 555.
Yes, her intention was leaving LA to find permanent residency in the northeast. She was only in Maryland from 5/30 - 9/16 in an AirBnb and then moved 9/17 to PA to a leased Apartment. I guess it is possible if she had found an apt in MD she would have stayed there, but the time she actually lived in MD was temporary.
Unfortunately, she has not changed her DL or car registration yet from LA. We just transferred the car title to her with an act of donation and she will be taking care of all of that (DL & Registration) within the next two weeks.
Based on this and from what I understand from the information you provided ....
LA Job 1 would be LA Income and split community property 50/50. She will be Nonresident/Part-Year resident for LA. Louisiana job Jan - May (5 months 2021). LA taxes withheld.
MD Job 2 would be MD Income as a Nonresident (all other income is NON MD income). Moved from Louisiana to MD temporarily 5/30/21 - 9/16/21 (3.5 months 2021) with a MD job from July - Mid Sept. MD taxes withheld. This would NOT be considered LA Community Property Income since intent was to leave LA and not come back.
MD Job 3 would be PA Income Part-Year resident (all other income is NON PA income). Moved from MD to PA on 9/17/21 - present (3.5 months 2021). Had a different MD job from Mid Sept - Dec. MD Wages only, no MD state taxes withheld; PA State & Local taxes withheld. MD & PA are reciprocal states.
Am I understanding that correct or is additional information still needed?
She did cash in some bonds that were in her name and issued while she was in LA (from her grandfather several years ago, before marriage) and cashed them at a bank in PA. My understanding is that the Interest on those bonds is community property to be split 50/50. Wasn't sure if it mattered where they were cashed or not to determine community property. I tried searching to see if I could find something on that, but couldn't find anything specific other than the interest being community property.
The bond interest adjusts the Fed Income, but it is not taxed at the state level, so that seems to cause an issue as 1/2 of the bond interest is included in the Community Property Subtraction adjustment which the Net adjustment carries over to the states.
So if you have any insight on that also, that would be greatly appreciated.
