Thanks for your reply.
As I read the link you included (thanks!), I am attempting to reconcile two sections in the announcement.
"Maryland employer withholding requirements are not affected by the current shift from working on the employer’s premises to teleworking because taxability is determined by the employee’s physical presence. ... Income is deemed Maryland-sourced income when the income is compensation for services performed in Maryland. "
This announcement aligns with your answer. However, the last line of the announcement, I am having an interpretation issue where the statement gives an example of a teleworking person in Delaware.
"...Unlike the aforementioned states, Delaware has not entered into a reciprocal agreement with the state of Maryland. Compensation paid to a Maryland nonresident who is teleworking in Maryland is Maryland-sourced income, and therefore, subject to withholding."
Maryland nonresident = Delaware resident, "teleworking in Maryland" This is ambiguous. How do you "telework" *in* Maryland if you are a nonresident working from Delaware? Why call this example out at all? If the point is to say any nonresident that is working remotely and physically not in Maryland is not Maryland-sourced income, then this example is not very good.
