VA/MD State Tax

[Dennis20]

Spouse and I lived in Virginia since 2014 (before we got married).  In Aug 2019 spouse got a job in maryland and started living there, while I stayed in Virginia. Shortly after that we got married in 2019. Currently she lives in Md and I live in Virginia. We are filing joint federal return. I know I have to file Virginia returns and looks like she has to file in MD as a part-time resident since she gets taxed there. What I am not sure is how we file our Virginia filings.

I see an option for part-resident Virginia - separate return and joined combined return. What is the difference and which one do we qualify for and what are the pros and cons for either option.  Is she even considered part-time Virginia even though our home is basically in Virginia where I live? Thank you in advance. 

[Dennis20]

To clarify, we own a house in both states. The VA home is under my name and the MD home is under her name. 

[AmyC]

Filing a joint VA return and your wife filing a MD MFS return is the best.

Virginia has two types of resident, domiciliary and actual.You are a domiciliary resident  since you live and work there. Your wife is an actual resident as she was in VA  over 183 days. From VA full year resident instructions, see pages 5 & 6 for full instructions.

Because you both qualify as full time residents, you can file a joint VA return and then claim credit for the tax paid on the MD return.

The MD directions are clear for married couples living in different states, your wife should file separately. See page 4

[Dennis20]

THank you. This is very hepful.

Does she file the MFS in MD as a non-resident or part-time resident of that state?

[AmyC]

Virginia considers someone a resident if they lived there 183 or more days. If your wife qualifies as a resident of VA, then you file a joint resident.

For full instructions and situations, please see the instructions for filing VA, page 5.

MD instructions, see page 4 for spouses living apart.