Q: "If I remotely connect to a computer in MD and fix a issue with that computer, is that not "services performed in Maryland" even though I am physically located in FL?"
A: No. If you are physically in Florida when you perform the service, those services are being rendered IN Florida, not in MD. Your physical location is the determining factor.
Q: Compensation paid to a Maryland nonresident who is teleworking in Maryland is Maryland-sourced income, and therefore, subject to withholding". Like the original poster, this is confusing because of the "is teleworking in Maryland" portion.
A: This refers to a non-resident who is teleworking from a location in MD. For example, a Delaware resident teleworking from a location in Chevy Chase, MD. Such a person is working IN Maryland, and his remote income would be taxable by MD.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
