Daugher lives and worked in MD. Left her job to go to grad school in NH where she also worked part time. Are the NH wages taxable in MD?

[TomD8 · Accepted solution]

If her permanent home (her "domicile") is in Maryland, and she is in NH temporarily to attend school, she is still an MD resident for tax purposes and all her income is subject to taxation in MD.

MD also considers her an MD resident for tax purposes if she maintained a place to live in MD for more than 6 months and was physically present in MD for 183 days or more during the tax year.