Domicile and statutory residency - DC and MD

[nomenclature1234]

The jurisdictions in question are DC and MD.

I lived what I thought would be temporarily in MD from January through more than the 183 days needed to establish statutory residency. I did not take any steps to change my residency officially, including changing my state tax withholding, as I did not expect to be staying in MD for as long as I did. Circumstances changed, and I ended up giving up my DC residence (where I paid rent and utilities, received financial mail, remained my official address for all documentation purposes, and kept the vast majority of my belongings) late in the year and moved to MD officially. Only at that time did I change my state withholding to MD, my address on my mail, my voter registration, etc. I work mostly from home, so I worked in MD for the entire year with the exception of some days in the office in DC.

My understanding from what I've read is that I need to file as a full-year resident of MD and as a part-year resident of DC (ending when I moved to MD "for real"). I've had to do multi-state filing in the past; am I able in this case to claim taxes paid/owed to DC against my MD tax liability? Or have I totally screwed myself by being a resident of two states with reciprocity simultaneously, which I've read might be the case? Thank you in advance for any help!

[MarilynG1]

No, you can still file a Part year Resident return in TurboTax for both Maryland and DC.  Maryland uses the same form for Residents/Part-Year Residents, but will allocate income/tax on dates you report that you moved in/out.

You will be able to enter the amount of income you received while you were a Non-MD Resident.  Since your W-2 doesn't break it out for you, you will need to do the calculations.

Here's more info on How to File a Part Year Resident Return. 

@nomenclature1234 

[nomenclature1234]

Thank you for the quick response! So even though I lived in MD (basically, I stayed with a friend) for more than 183 days before it became my domicile, I only need to pay in MD for the part of the year at and after which I officially moved there? 

[JamesG1]

By paying rent and receiving mail, you would be able to document that the 'for real' move to Maryland was the start of your part-year residency of Maryland.

The TaxBook page MA-2 addresses part-year resident as well as domicile.  It states:

@nomenclature1234