Hello,
On 4/1/2024, the officer moved to MD on an 18 months temporary assignment. He resides in Massachusetts. His 2024 W-2 has only one state on it, MA, and all of his income was reported MA. MD was not mentioned on the W-2. MD considers an individual a "statutory resident" if he lives in MD for 183 days or more. My question now is - Is there an exception for federal law enforcement officer that was temporarily assigned in MD for 183 days or more not to file the MD income tax return?
Thank you,
Stanley
