TomD8
Level 15

Deductions & credits

I think you can file your 2017 taxes as a full-year resident of MD.  I think you can argue that you didn't make DC your permanent residence in 2017, and you did live there fewer than 183 days in 2017. https://otr.cfo.dc.gov/page/individual-income-tax-filing-faqs 

If your work income from Virginia is W-2 wages, you don't have to file a Virginia tax return.  MD and VA have tax reciprocity for W-2 wages.  However, you would have to file a non-resident VA return, showing zero income, if your employer withheld VA taxes.  And you would have to file a non-resident VA return, reporting your VA income, if you were paid as an independent contractor (you received a 1099-MISC instead of a W-2).) 

All your 2017 income would be taxable by MD.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

View solution in original post