@newyorker51 Unfortunately then you have not changed your domicile to Maryland. To change ones domicile you must move to a new location with the intention of indefinitely remaining there. You will owe both NYS and NYC taxes on your worldwide income in 2020. The days that you work from home in Maryland are NY workdays, and will be NYS source income. Your employer should still be withholding these taxes.
You may be a Maryland statutory resident. However, MD is not imposing tax on people telecommuting from the State because of COVID (TAX ALERT 5-4-20). Therefore you'd get a full tax credit in Maryland, for taxes paid to NY on NY wage income, and essentially owe no tax there.
While you may not qualify for an indepth field audit, I would still suspect its likely you'd be subject to a desk audit. NYS is probably going to flag every single return. The penalty for failing to file and pay can be up to almost 50% of the tax due, plus interest on tax at 7.5% compounded daily.
Kristine L. Bly, EA Private Client Services / Residency / Tax Controversy
Partner, Cohen & Company
