I have a rental property in MD and I live full time in DE, do i have to file MD state tax?

[DanielV01]

It depends.  Generally speaking, if you have income in Maryland (including rental income), and you are required to file a Federal Return, you are required to file a Maryland nonresident return.  This website has additional information:  http://taxes.marylandtaxes.com/Individual_Taxes/Individual_Tax_Types/Income_Tax/Filing_Information/D... and includes a link for the Nonresident Instruction manual (on pages 4 and 5 of the manual, more information is given on the filing requirements).

However, if your rental produced a loss, the income is not requried to be reported to Maryland.  

If you do need to file a MD return, you will wish to prepare the MD return first in TurboTax.  Delaware will tax the same income but will give you a credit for the tax you must pay to MD on the same income.  Here is an FAQ to assist you with a Nonresident Return:  https://ttlc.intuit.com/replies/3302052

[Therese7015]

What about Delaware? If the rental property produces a net loss of income do you have to file a state return?

Also, what if you only produced 2K rental income in Md? Do you need to file state return?

[VictoriaD75]

Yes. Per the state of Delaware, you must file a nonresident return if you have any gross income from Delaware sources.

State of Delaware

You must also file a Maryland return. Per the state of Maryland:

If you are a nonresident of Maryland, you are required to file Form 505 (Maryland Nonresident Income Tax Return) and Form 505NR (Maryland Nonresident Income Tax Calculation) if you have income derived from:

• Tangible property, real or personal, permanently located in Maryland;
• A business, trade, profession or occupation carried on in Maryland; or,
• Gambling winnings derived from Maryland sources.

State of Maryland

[kc1582]

current year tax instructions for Delaware.  https://revenuefiles.delaware.gov/2021/PIT-NON_TY21_2021-01_Instructions.pdf

[kc1582]

Prior years an accountant filed my taxes for me and they did not file a Delaware state return.  I have a rental property in Delaware, and live in Virginia.  The property has a net loss each year.  What is the threshold for filing a Delaware state tax return?  

[PattiF]

Yes, you must file a Delaware state tax return if you have any gross income during the tax year from sources in Delaware. If your deductions offset the rental income you are still required to file. DE is one of a small handful of states that require filing even with a loss. See page 5 in the Delaware instructions for filing a non-resident return.

@kc1582