Hi,
I have some questions regarding Maryland state tax specifically. I have looked up a few posts and the Maryland tax website, couldn't find anything that fit in my situation.
We got married last year in December, and we want to file Fed return jointly. My spouse (no income from DC) lived in Maryland and moved in to DC with me in November.
1. In this case, since I never lived in Maryland nor did I have any income from Maryland, am I considered non-resident for Maryland tax filing?
2. Since we are married on the last day of the tax year 2024, can we file Married filing separately if we file jointly for Federal? I never lived in Maryland nor have any income.
3. Back to question 1, if we can file federal jointly, and MD MFS, can I not file MD tax at all if I'm a non-resident?
1. Yes you would be a Maryland nonresident.
2. Maryland generally requires you to use the same filing status for the state return that you used on the federal. They do allow a separate state return, but only if you had different domiciles on the last day of the tax year. You can file the Joint return (MD status 2) and indicate that you were not a Maryland resident so your income is not taxed by Maryland.
3. You will have to file the Maryland tax return joint, but you will only pay the state tax on her income while she was a resident.
Congratulations on your nuptials!