Determine state tax residency

[lyc192130]

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

[ThomasM125 · Accepted solution]

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.

[lyc192130]

Thank you, Thomas. This is really helpful.