If you did not live in or physically work in MD or VA at all in 2016*, then you're not required to file a tax return in either state. Location of an employer's home office is irrelevant; the issue for tax purposes is where you physically worked. If this is the case, you would only have to file a tax return in your home state of ME. ALL your income would be taxable by ME.
*or have other income from an MD or VA source, such as rental income from a property located in one of those states.
Even though not required, you would have to file a non-resident return in VA showing zero VA income, in order to receive a refund of those incorrectly withheld VA taxes.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
