What exactly do you mean by "from Maryland"? Does he work in Maryland? Does he work remotely (telecommute) in Pennsylvania for a company that is located in Maryland? Or does he work at a Pennsylvania location of a company that has its headquarters in Maryland?
It makes no difference where the company's headquarters (or payroll office) is located. The employer's address on the W-2 doesn't matter. If your husband works at a company location in Pennsylvania, his income is from Pennsylvania.
What state is in box 15 of his W-2? If it's PA, his income is from Pennsylvania and Maryland is not involved.
