ToddL99
Expert Alumni

State tax filing

If you establish your residency in CT (as permitted by MSRRA), then your MD income would only be subject to CT tax (as stated in  Administrative Release No (marylandtaxes.gov)).

 

Your military spouse would not be subject to MD tax or CT tax (as stated in Income Tax Information-Military (ct.gov))

 

Consider the following factors in demonstrating ("proving") your actual state of residence: 

 

What makes you a legal resident of a state (or country)?  

 

Generally, you're a resident of a state (or country) if you intend to either stay there permanently, or return there after a temporary absence. It's where home is – where you come back to after being away on vacation, business trip, overseas or out-of-state employment, or school. Many factors are considered, not the least of which are where you are registered to vote, own homestead property and are licensed to drive.