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State tax filing
Yes, possibly. Without seeing your return, it is normal to owe a small balance to Delaware like $35, but this is only because your employer likely already withheld taxes from your paychecks throughout the year.
Because Maryland and Delaware do not have a reciprocity agreement, Delaware requires you to file a non-resident return and pay tax on the $37,250 you earned within its borders, while Maryland requires you to report your full $48,000 income because you live there.
To prevent you from being double-taxed, Maryland will give you a "Credit for Taxes Paid to Another State."
You can read more about living and working in different states here: Multiple States—Figuring What's Owed When You Live and Work in More Than One State
March 2, 2026
3:18 PM
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