1. My MA income while Resident is equal to wages from 1/1 - 7/9 during my time in MA YES
2. My MA income while Nonresident is equal to my wages from 7/10 - 9/27 (equivalent 9/13) during my time in MD but prior to changes in MA tax rule for pandemic remote work. YES
3. My income after 9/27 (9/13) is NOT considered MA income despite my company being based in MA due to the state tax rule changing as of this date. YES you are correct.
4. My non-Maryland income for my MD state filing is equal to the sum of 1&2 or entirety of my MA income through 9/27 (9/13). NO. Your non-MD income is only the amount in #1. Your MD income starts when you moved to MD 7/10. The amount in #2 is double taxed by MD and MA and you will claim a credit on your MD return for taxes paid to another state. Here are the steps:
1. Return to your MA return interview and select "Update" for the "General Info" section.
2. Verify your forms. You should be filing "Non-resident and Part-year tax return". If not, click "Change Residency" and select that category.
3. Continue to get back to the "Summary Page"
4. Select "Update" for the "Your Bottom line" category
5. Verify the "All wages" amount
6. Continue to page titled "Income Adjustments"
7. Only fill in the allocated amounts for the period you were non-resident (7/10-9/27) and put zeros in the other boxes
8. Continue through to the MA Bottom line page
9. Take note of the MA income taxable and MA Income tax amounts, you will use theses for the MD credit
10. Continue to get back to the MA summary page
11. Select "Update" for the "Your Bottom line" category
12. This time you will add the allocated amounts for the MA resident period (1/1 - 7/9); now both columns should have amounts
13. Complete the MA interview
14. Return to the MD interview
15. Edit the "Credits" category
16. Scroll down to "Taxes paid to another state"
17. "Start" and follow the prompts to get the credit for the tax on the income between 7/10 and 9/27
5. My work in DC does not impact amount in (4) as I am getting my tax refunded via DC tax filing and should pay MD tax as a resident beginning on 9/27 (9/13). Partially correct. See #4 above. Your MD residency began 7/10 and you will pay MD tax on all income from that date including the double tax time period that you will get a credit for. As you note however, there will not be double taxation by DC due to the reciprocity agreement between DC and MD that states you only pay tax in your resident state. Thus the DC taxes withheld will be refunded.
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