A bit confused on MD/PA reciprocity and nonresident vs part time resident filing

[bernc032]

I work in MD. I lived in MD in 2020 from 1/1 to 3/31. I moved to PA 4/1 through present. I have 2 W-2s, one from MD and one from PA. Based on MD residency policy which I think I read I had to live in Maryland for 183 days to be counted as a resident/part-time resident, I filed non-residency status. My first question, am I correct in filing non-residency, which would have Maryland refunding the state income tax I paid? My second question is do I list my full wages (box 1 from my W-2) or the wages from box 16 which do not include the portion on my MD W-2?  Or, should I just follow TurboTax's recommendation and be counted as a part-time resident in both MD and PA? Thanks for any help!

[ErnieS0]

You are a part-year resident of Maryland and Pennsylvania. The 183-day statutory residency rule you referring to refers to someone who has not tried to establish MD residency but becomes a MD resident by default. For example, someone with a shore house in MD or a nonresident on a temporary assignment in MD.

Maryland defines a part-year resident as someone who either established or abandoned Maryland residency during the calendar year.

MD and PA have a reciprocal income tax agreement so your employer should have started withholding PA tax when you moved to PA.

Report only the MD income your earned while living in MD on your part-year MD return. You do not have to report the other part, due to the reciprocal agreement. That goes on the PA return.

Report the MD income you earned while living in PA on the PA part-year return. Per the reciprocal agreement, that portion is taxable only to PA, not to MD.

For more information about residency, see Administrative Release No. 37 - Domicile and Residency.

[bernc032]

Thank you for your help! Your concise answer is appreciated and with that, I was able to complete everything.