Hi, experts. I am a few questions about my tax residency for tax year 2019 and 2020.
Story: I am an international student in Maryland from 2015 to 2020. In 09/2019, I left Maryland to Washington state for an internship. At the end of the internship, I left USA and went straight back to my home country, and came back to continue my study in MD in late 01/2020. I have income from my internship company from 09/2019 to 01/2020 (yes, a portion of my salary was paid after my internship ended)
I have filed my 2019 MD tax return as a full resident of MD.
Questions:
1. For 2019 MD tax, did I do it right to file as a full resident? Or should I file an amendment as a part-time resident and deduct the internship income from my total income?
2. For 2020 MD tax, should I file as a full-time resident or a part-time resident (in which case I can deduct my 01/2020 income from the total MD-taxable income)? This makes a big difference for me because there is no state income tax in WA
It sounds like you were away from Maryland temporarily in 2019, as you returned there when you came back to the United States. If so, then you filed correctly as a full-year resident.
Unless you established a residency in Washington, by registering to vote or getting a drivers license or some other similar act, you would still be considered a resident of Maryland, especially since you returned there after you were away. So, in 2020 you should file as a full-year resident.
It sounds like you were away from Maryland temporarily in 2019, as you returned there when you came back to the United States. If so, then you filed correctly as a full-year resident.
Unless you established a residency in Washington, by registering to vote or getting a drivers license or some other similar act, you would still be considered a resident of Maryland, especially since you returned there after you were away. So, in 2020 you should file as a full-year resident.