I work remotely and have received a w-2 for the state I reside in (Ohio).
Should I expect a w-2 from my employer in the state I work out of (Maryland)?
If they have an office in the state I reside in, is that sufficient to only file Ohio state taxes?
No, you should not expect another W-2 if the Maryland employer withheld Ohio state tax. You are not subject to MD state tax if you live and work in only Ohio.
Thank you,
but to clarify. I do report to the office in MD. Do I need to file a non-resident MD tax form and pay income taxes?
There is no reciprocity agreement between OH and MD as far as I know.
MD instructions are, if you did not carry on any work actually in the state of MD and you are not a resident of MD you do not have MD source income. So you would not have a filing requirement in MD.
Here are the MD form 505 Instructions. Refer to item 3, "What income is taxable or reportable?"
Thank you for the response. Sorry for asking more questions.
I agree with what you said and until I read the paragraph and the bold underlined text. So, do you think all of this means because it's not my own business, but that I work for a company and paid by them it is not considered Mayland income sources to me? (see paragraph taken from Maryland 2023 505 Nonresident tax instructions)
3 What income is taxable or reportable?
A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived from tangible property, real or personal, permanently located in Maryland (whether received directly or from a fiduciary) and on income from a business, trade, profession or occupation carried on in Maryland and on all gambling winnings derived from Maryland sources. Adjustments to federal gross income and losses not allocable to Maryland may not be used to reduce Maryland income. You are required to file even if the net Maryland income is a loss.
Correct.
If you mean by "I do report to the office in MD" as meaning remotely report (you do not physically go to the MD office) then you are a non-resident of Maryland and the income you earn working remotely is not taxable to the state of Maryland.
“A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived from tangible property, real or personal, permanently located in Maryland (whether received directly or from a fiduciary) “
(Rentals, Vending Machines)
“and on income from a business, trade, profession or occupation carried on in Maryland”
(keywords are “carried on in Maryland" NOT remotely)
“and on all gambling winnings derived from Maryland sources.”
(gambling and prize winnings)