I am a full-time Maryland resident working in Delaware. Is it correct I owe Delaware tax?

[GrimPlans]

My Adjusted Gross Income from the Federal return was just short of $48000, $37250 of which was earned in the state of Delaware. 

Does it feel accurate that I would owe Delaware ~$35 in taxes for filing a Standardized Deduction?

[MindyB · Accepted solution]

Yes, possibly.  Without seeing your return, it is normal to owe a small balance to Delaware like $35, but this is only because your employer likely already withheld taxes from your paychecks throughout the year. 

Because Maryland and Delaware do not have a reciprocity agreement, Delaware requires you to file a non-resident return and pay tax on the $37,250 you earned within its borders, while Maryland requires you to report your full $48,000 income because you live there. 

To prevent you from being double-taxed, Maryland will give you a "Credit for Taxes Paid to Another State." 

You can read more about living and working in different states here: Multiple States—Figuring What's Owed When You Live and Work in More Than One State