Hello,
Thank you for participating in our event. You have some great questions.
1. U.S. citizens and resident aliens must report the income they earn outside of the U.S. annually. Generally, most states, Maryland being one of them, only require you to file a state tax return if you lived in the state during the year and usually only tax income generated within the state Sometimes, income from sources received while living abroad may be taxed in the state, such as retirement payments or investment income (interest and dividends). Be mindful of state sourced income when planning your tax for expats, since that income could create a tax-filing requirement for you. In your situation you do not need to file a state return unless you have state specific income.
How do U.S. taxpayers living and working abroad report their income?
2. You will complete a Schedule C for your income and expenses as an independent contractor.
How to File Taxes with IRS Form 1099-NEC
3. The rule is that you must pay your taxes as you go.
If at filing time, you have not paid enough income taxes through withholding or quarterly estimated payments, you may have to pay a penalty for underpayment.
Estimated Taxes: How to Determine What to Pay and When
