Based on MD current position, you should not be subject to MD tax nor have a MD filing requirement.
MD issued an alert on 5-4-2020 and an excerpt from that notice states the following:
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. Generally, Maryland imposes income tax, and therefore a withholding requirement on employers, for employees domiciled in Maryland, statutory residents of Maryland1 , and non-residents receiving Maryland-sourced income. Income is deemed Maryland- sourced income when the income is compensation for services performed in Maryland.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
