State tax filing

Thank you for that clarification.

As long as you can show the income reported on the 1099-G represents wages for your services, you only need to file in West Virginia.  If everything points to earnings not related to employment, then you could still need to file a nonresident tax return in Maryland.  It will depend upon the terms of your employment.  Be sure you can support your position when you file your tax return.  If there is doubt cast as to it being from employment, you would need to file in Maryland.