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State tax filing
Be aware of PA's definition of "statutory residence." Since you have maintained a "permanent place of abode" inside PA for part of the year, PA will consider you a statutory resident unless you spend more than 181 days of the tax year outside PA (a day is midnight to midnight). A statutory resident of PA is subject to PA income tax on ALL their income.
See "What is statutory residence?" in this PA tax reference: Determining Residency (pa.gov)
If your move to MD is permanent, and you do not meet PA's definition of statutory resident, then for 2023 you would file a part-year resident tax return in each of the two states,
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
‎October 12, 2023
7:57 AM