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State tax filing
Correct.
If you mean by "I do report to the office in MD" as meaning remotely report (you do not physically go to the MD office) then you are a non-resident of Maryland and the income you earn working remotely is not taxable to the state of Maryland.
“A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived from tangible property, real or personal, permanently located in Maryland (whether received directly or from a fiduciary) “
(Rentals, Vending Machines)
“and on income from a business, trade, profession or occupation carried on in Maryland”
(keywords are “carried on in Maryland" NOT remotely)
“and on all gambling winnings derived from Maryland sources.”
(gambling and prize winnings)
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February 12, 2024
4:33 PM
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