ErnieS0
Expert Alumni

State tax filing

Yes. If you own a permanent residence in New York, I’d say you are a full-time resident of New York and a non-resident of Maryland.

 

All your wages are Maryland sourced because you earned them while physically working in MD. 

 

Generally, Maryland imposes income tax, and therefore a withholding requirement on employers, for employees living in Maryland and non-residents receiving Maryland-sourced income. Income is deemed Maryland-sourced income when the income is compensation for services performed in Maryland. 

 

See Example 5:  EMPLOYER WITHHOLDING REQUIREMENTS FOR TELEWORKING EMPLOYEES DURING THE COVID-19 EMERGENCY

 

Edit 04/09/22 | 15:21 PT You can claim a credit on your NY return for tax paid to MD.

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