Your situation is more complex than an allocation question, as it potentially involves changing your domicile. So I have to ask more questions.
When you went to MD in March was it with the intention of living there indefinitely? Do you plan to come back to NY after COVID, or is this move temporary? Did you keep your place in NY? How frequently would you expect to be in NY in 2021?
I presume you've been staying in a house in MD you own or lease, but please confirm. Have you had that residence, or expect to, for more than 6 months this year?
For wage allocation purposes, do you have an office in MD or were you working from a personal residence?
Depending on your income level, you could be at an incredibly high risk for a tax audit. NYS has an aggressive nonresident audit program, where it audits the vast majority of NYers with Federal Adjusted Gross Income over $500k who claim a move you of the State.
Kristine L. Bly, EA Private Client Services / Residency / Tax Controversy
Partner, Cohen & Company
