ErnieS0
Expert Alumni

State tax filing

You are a part-year resident of Maryland and Pennsylvania. The 183-day statutory residency rule you referring to refers to someone who has not tried to establish MD residency but becomes a MD resident by default. For example, someone with a shore house in MD or a nonresident on a temporary assignment in MD.

 

Maryland defines a part-year resident as someone who either established or abandoned Maryland residency during the calendar year.

 

MD and PA have a reciprocal income tax agreement so your employer should have started withholding PA tax when you moved to PA.

 

Report only the MD income your earned while living in MD on your part-year MD return. You do not have to report the other part, due to the reciprocal agreement. That goes on the PA return.

 

Report the MD income you earned while living in PA on the PA part-year return. Per the reciprocal agreement, that portion is taxable only to PA, not to MD.

 

For more information about residency, see Administrative Release No. 37 - Domicile and Residency.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"