My permanent home & family is in PA. I work in Maryland during the week (stay in a rental 4 nights) and come home one weekend. What is my residency status for Maryland?

[vmconn2017]

Started the Job July 1st

[DianeW777 · Accepted solution]

It depends. Nonresident for 2024, since you started on July 1st and you did come home on certain weekends you could be considered a nonresident.  You would not be able to count 183 days or more than 6 months. 

For 2025, if you are at the same job all year then you will be defined as a resident. 

• Resident -Your permanent home is or was in Maryland (the law refers to this as your domicile). OR your permanent home is outside of Maryland, but you maintained a place of abode (that is, a place to live) in Maryland for more than six months of the tax year. If this applies to you and you were physically present in the state for 183 days or more, you must file a full-year resident return.
• Nonresident - Your permanent home (domicile) is in a state other than Maryland, unless you are a statutory resident. 
• Statutory resident - You maintain and occupy a place of abode (that is a place to live) for more than 6 months of the tax year in Maryland.

Great News!  Pennsylvania (PA) and Maryland (MD) are reciprocal states.  Here is what that means:

You will file as a full year Pennsylvania (PA) resident, count all of your income and pay your tax to PA.  MD should refund any state income tax withheld since you are a nonresident.

[vmconn2017]

Thank you.   With weekends home, holidays, virtual days, it will definitely be less than 183 days for 2024.   When entering the PA state information for taxes it asks if I want to exclude the amount earned in Maryland.  Should I say yes or no?   Also the housing in Maryland is paid for by the employer and taxed.

[DianeW777 · Accepted solution]

You should say No. Do not exclude any income from Pennsylvania (PA). As a resident means all income is taxed. 

Maryland (MD)  will refund all tax dollars withheld because they are a reciprocal state of PA.

Be sure to watch the questions when completing the MD return.