You are correct in that Pennsylvania has signed reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia under which one state will not tax employee compensation subject to employer withholding of the other state. However, these agreements apply to employee compensation only. The employee compensation aspect of the tax reciprocity between PA and MD is where there could be an issue. In that regard, was the speech you gave in MD done in connection with your work for your employer? In other words, was it part of your job. If the speech was made in connection with your job for your employer, then the honorarium you received can just be entered as "Other Income" in TurboTax.
However, if the speech was not part of your job, but something unrelated to your employment, then the tax situation may likely be different. You may need to file a MD return, probably as a non-resident. MD does have exemption amounts based on the amount of your federal AGI, and such exemption amounts decrease as your federal AGI increases. Therefore, depending on your income, if you owe MD tax, the amount you owe may not be based on the entire amount of your honorarium.
You may be able to deduct your expenses. Your ability to deduct expenses will depend in large part on whether this was self-employment income or whether your speech was more like a hobby (the IRS defines a hobby as an activity you do for enjoyment rather than to make a profit). Hobby expenses are not deductible as they are considered miscellaneous expenses. Expenses associated with self-employment can be greater than the income earned and thus can result in a business loss.
Follow-up with additional information about the nature of the work you performed in MD and we can provide additional information about your tax situation.
@jeffl22
[Edited 03/08/22|7:06pm PST]
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
