Maryland DC Reciprocity

[avschaef]

I lived in Maryland and DC. I work in Maryland and my W-2 was for Maryland. All taxes were withheld in Maryland. Is it possible to only file in DC even though Maryland withheld the tax? Filing in DC would reduce overall taxes owed. 

[KrisD15]

No

if you only file for DC, how will you know if you owe Maryland? 

[avschaef]

My understanding is because DC and Maryland have reciprocity, I only file for one of the states.

[MaryK4]

The reciprocity agreement allows you to report nonresident state income to your resident state.  Because you changed resident states, you would be required to file a Part-Year Maryland and a Part-Year DC tax return.  You could, in theory, apply the reciprocity to the Maryland wages earned while you were a DC resident for that part of the year.  

@avschaef