For those wondering, the instructions above come from Maryland's 2020 instructions for nonresidents booklet, page 2, part of instruction #4:
https://marylandtaxes.gov/forms/20_forms/Nonresident_Booklet.pdf
It is important to note that Maryland's instructions, and therefore TT's questions, relating to non-residency and taxation, are confusing because of the way they use certain words. The FAQs about withholding employee's taxes related to differing work practices especially with Covid-19 make everything quite clear -- if you neither live in nor work IN Maryland, even though your employer may be in Maryland, you should not pay Maryland employment tax. In fact, if you work in Maryland some of the time but not all of the time, you should only be taxed by Maryland for the time you do work IN Maryland, according to those same FAQs.
https://www.marylandtaxes.gov/covid/documents/TaxAlert050420-EmployerWithholdingonTeleworkers.pdf
