@Prudence wrote: "However, with respect to Utah (UT), is it correct that a part-year resident return can only take the credit for taxes paid to the other state if one is domiciled in the other state?"
No, that's not correct.
You absolutely can claim the credit for earnings from a non-resident state. In fact, almost all "other state credits" are due to earnings from non-resident states. Think of someone who lives in Utah but works in Idaho, for example. That person is not domiciled in Idaho but he must pay taxes to Idaho because he works there. And he is fully entitled to claim the other state credit on his home state Utah return, even though his earnings are from a non-domicile state.
The example you cited refers to a taxpayer who moves to another state and thus is a part-year resident of each of the two. In the example, no non-resident state is involved. But your situation is different because a third, non-resident state, MD, is involved.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
