Any individual who maintains a place
of abode in Maryland and spends in the aggregate
183 days or more in Maryland is considered a
resident for Maryland personal income tax
purposes and must file a Maryland Resident
Personal Income Tax Return.6 You may be eligible
for a credit on your other state’s return for taxes
paid to Maryland.
If an individual maintains a place of abode in
Maryland and spends fewer than 183 days in
Maryland, they are considered a nonresident and
must file a Maryland Nonresident Personal Income
Tax Return and pay tax on all income from
Maryland tangible sources.
for Ca you file form 540NR
For taxable years beginning on or after January 1, 2002, if you are a nonresident or a part-year resident, you determine your California tax by multiplying your California taxable income by an effective tax rate. The effective tax rate is the California tax on all income as if you were a California resident for the current taxable year and for all prior taxable years for any carryover items, deferred income, suspended losses, or suspended deductions, divided by that income. Use the following formula:
Prorated tax = CA taxable income × Tax on total taxable income ÷ Total taxable income
