If i work from home i Florida for a company located in Maryland do I have to pay Maryland state tax

[DS30 · Accepted solution]

No. When you work remotely, the income is sourced to where the work is performed. So if you work from home in FL, this income will be FL-source income (regardless of the fact that the company is located in MD). Therefore you will not have an MD nonresident state income tax filing related to this earned income.

[Anonymous]

Are you sure?

<a rel="nofollow" target="_blank" href="http://taxes.marylandtaxes.gov/Individual_Taxes/Individual_Tax_Types/Income_Tax/Filing_Information/D...>

Says here:

If you are a nonresident of Maryland, you are required to file Form 505 (Maryland Nonresident Income Tax Return) and Form 505NR (Maryland Nonresident Income Tax Calculation) if you have income derived from:

- Tangible property, real or personal, permanently located in Maryland;
- A business, trade, profession or occupation carried on in Maryland; or,
- Gambling winnings derived from Maryland sources.

[SweetieJean]

<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/4218266-confused-about-state-withholding-for-remote-work-and-unemp...>

[SteamTrain]

Yeah. there can some confusion about that.
about this part:

*****A business, trade, profession or occupation "carried on in Maryland"

(My quotes)......work actually done by the worker's physical presence in MD. and this person said they worked remotely from FL
_____________________________
 Now, there are a few states who require telecommuters to prepare NonResident tax returns for the wages they earned from out-of state as a telecommuter.  Notoriously, NY, but also now, PA, NJ, NE, DE.

[Anonymous]

Are you saying if I were to be a computer programmer working from home in florida employed by a company in MD, there are no MD state taxes to pay or to report to the state of MD?

[SteamTrain]

That is correct.....but, of course, exceptions apply if you physically go to MD occasionally to work at the MD site itself.

[Anonymous]

Where did you find your defintion of "income derived from.... business, trade or occupation carried on in Maryland" to mean "physical presence"?    This would be largely helpful.