TomD8
Level 15

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.