You are correct, Maryland does have a reciprocal agreement with Virginia.
There would only be a filing requirement in Virginia if taxes were withheld by Virginia. By filing in Virginia, any amount withheld would be refunded. Then, the full tax would be paid in Maryland.
- See 2020 Maryland Resident Booklet page 24, bottom of the first column under instructions for Line 23. If there is has been an underpayment in Maryland, enter Code 302 on Line 23 if 90% of the taxable income was taxably by another state and the underpayment is not greater than the local tax.
- See page 25: 26 SPECIAL INSTRUCTIONS FOR PART-YEAR RESIDENTS. Your return must show all income reported on your federal return, regardless of when or where earned. However, you are permitted to subtract income received when not a resident of Maryland. The following instructions describe the adjustments which must be made for a part-year resident return.
However, if Form VA-4 was sent to Uber, then only file Maryland income tax.
For more information, see: When would I have to file returns in more than one state?
