Working for a company in Baltimore, MD moved to Las Vegas, NV in 2019 and work remotely.

kjperron · ‎March 31, 2021

The company did not withhold any income taxes for MD. I did file a return for 2019 since I was a part year resident for the month of Jan 2019.

I have been living in Las Vegas, NV since Jan 2019, and NV does not have a state income tax.

Must I pay income tax to MD even if I am not longer a resident of Baltimore, MD and no longer live there?

Thanks in advance for your help.

BillM223 · ‎April 2, 2021

Two items:

1. You are taxed where you live and in the state(s) where you physically work (except for two states, but Maryland is not one of them). Since you live in Nevada (with no state tax return) and physically work in Nevada (ditto), as John said, you do not owe Maryland a tax return, UNLESS your employer withheld Maryland taxes.

In this case, you would have to file a nonresident MD return and show that you owe no tax to get your withholding refunded.

2. Technically, your domicile in most states remains in that state even when you move someplace else, UNLESS you take positive steps to show that you have changed domiciles. Positive steps include, changing your drivers license, voters registration, buying property, getting other government licenses in the new location, etc. You don't have to file anything with Maryland, but in case they ever ask, it would be good to document this in your own files.

I assume that you have done this, but it is a technicality that sometimes catches taxpayers when they move out of state and don't take any steps to show that they are not intending to come back.

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JohnB5677 · ‎April 1, 2021

No, based on what you've said, you do not have to file any state return.

You did not work in Maryland, and Nevada does not have Income Tax.

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kjperron · ‎April 2, 2021

So even though I still work for them remotely and live in Las Vegas I do not have a MD state tax liability?

Once again thanks for your help. Kevin

BillM223 · ‎April 2, 2021

Two items:

1. You are taxed where you live and in the state(s) where you physically work (except for two states, but Maryland is not one of them). Since you live in Nevada (with no state tax return) and physically work in Nevada (ditto), as John said, you do not owe Maryland a tax return, UNLESS your employer withheld Maryland taxes.

In this case, you would have to file a nonresident MD return and show that you owe no tax to get your withholding refunded.

2. Technically, your domicile in most states remains in that state even when you move someplace else, UNLESS you take positive steps to show that you have changed domiciles. Positive steps include, changing your drivers license, voters registration, buying property, getting other government licenses in the new location, etc. You don't have to file anything with Maryland, but in case they ever ask, it would be good to document this in your own files.

I assume that you have done this, but it is a technicality that sometimes catches taxpayers when they move out of state and don't take any steps to show that they are not intending to come back.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

kjperron · ‎April 2, 2021

Thanks to the both of you for helping me!

Yes, the steps you mentioned have been taken, purchased a NV home, obtained a NV driver's license, vehicle is now licensed and registered in NV and the utilities are my name. Also the employer did not withhold any MD income taxes. Thanks again. Kevin

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Working for a company in Baltimore, MD moved to Las Vegas, NV in 2019 and work remotely.