Out of state grad student residency and reciprocity

[qinguo]

I am a grad student in Maryland and rent a house in Maryland, where I reside 9 months of the year for school. In the absence of school and during breaks, I return to my parent's home in Virginia, where I maintain my driver's license and voter registration. However my parents do not claim me as a dependent (I support my own living costs at school). What residency status do I file for each state?

I consider Virginia my permanent residency and filed a resident return there. Is that correct?

However Maryland has a domiciliary resident clause where maintaining a place of abode for 183 days counts you as a resident. Does renting a (not a dorm and not university owned) house for the purpose of school count me into this category?

To complicate things, I understand Virginia and Maryland have a tax reciprocity. But I am not sure it applies if I have to file resident return in both states.

What residency status do I file for each state and will I get double taxed?

[TomD8]

It appears that you have a situation of dual residency.  You are a domiciliary resident of VA and a statutory resident of MD.  As such, you must file as a resident in each of the two states.

The MD-VA reciprocity agreement does not apply to statutory residents of the non-domiciliary state, but you may qualify to claim an "other state credit" on your VA return.  See "dual residency" in this Viriginia tax reference:

https://www.tax.virginia.gov/index.php/credit-for-taxes-paid-to-another-state#:~:text=To%20help%20pr....

For Maryland's rules on tax residency, see this:

https://www.marylandtaxes.gov/forms/Tax_Publications/Administrative_Releases/Income_and_Estate_Tax_R...