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State tax filing
No, you do not need to pay Maryland as Maryland and Virginia have a reciprocity agreement. However, you must claim all income as VA taxable income, and file and pay based on your total income from MD. You will then file as a non-resident of Maryland if Maryland tax was withheld to receive a full refund. If no MD tax was withheld you do not need to file in MD as per the reciprocity agreement treats you as if you were employed and working in VA.
What is a reciprocity agreement
Which states have reciprocity agreements
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‎February 13, 2023
7:58 AM
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