COVID changed the way we work and the rules. States have been changing rules regularly in response to our changing workforce. Because each state has been changing, as long as both states are happy and you haven't gotten any letters, I would not change things. In 2020, the North Eastern States Tax Officials Association (NESTOA) was created to work on the issue. MD is part of NESTOA but not MN. This creates more layers of rules for how things are handled in MD.
Here are the rules from MD Nonresident instructions for 2024:
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) and on income from a business, trade, profession or occupation carried on in Maryland and on all gambling winnings derived from Maryland sources. Adjustments to federal gross income and losses not allocable to Maryland may not be used to reduce Maryland income. You are required to file even if the net Maryland income is a loss.
References:
COVID-19 Withholding Requirements for teleworking ...
Personal Tax Tip #56 When you Live in One State and ...
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