@wprotzman The issue is one of domicile - your daughter's main, permanent home. In the unlikely event that she is questioned by the state of Maryland, she'll have to prove that she has indeed established her new domicile in Florida. A taxpayer can have only one domicile at a time. You'll find MD's detailed residency rules here: https://www.marylandtaxes.gov/forms/Tax_Publications/Administrative_Releases/Income_and_Estate_Tax_R...
The income of a taxpayer domiciled in MD is taxable by MD.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
