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State tax filing
Caution: you may owe Delaware taxes if you're a remote worker for a company located in Delaware.
Delaware is one of a handful of states that tax non-resident telecommuters according to the "convenience of the employer" doctrine. That means that if you're working remotely from MD for your own convenience, rather than for the convenience of your employer, your income is taxable by Delaware - as well as by your home state of MD.
There is an exception that went into effect in June of 2020: if you're working remotely from MD due to Covid restrictions, Delaware will not tax the income. You can read the details and requirements here:
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
‎October 8, 2021
7:13 AM
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