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Married, filed federal jointly, but living in separate states for 2nd half of 2023. 2 children reside with me full time. Which residency forms are needed for NY and MD?

I lived in Maryland for the second half of 2023 but earned all my income from a NYC based company. He earned all his income in NYC and lived there for the full year.
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1 Reply
DianeW777
Expert Alumni

Married, filed federal jointly, but living in separate states for 2nd half of 2023. 2 children reside with me full time. Which residency forms are needed for NY and MD?

it depends. You are definitely required to file part year resident returns in each state.  Each state has different rules for married filing jointly on the federal return, and possibly separately on the state returns based on the state law and part year versus full year residency.

 

For your return, you may be paying tax on all of your income from New York (NY) assuming, as you indicated, you are an employee of a NY state company.  The second half of the year you may have to report the income earned while a Maryland (MD) resident on your MD return and then receive a credit for taxes paid to another state on the same income.  This can be a bit confusing to do so it's important you know the income that should be taxable to MD and the tax paid on that same money to NY.

 

MD: Generally, if you filed a joint federal return for 2023, you must file a joint Maryland return. Married couples who file joint federal returns may file separate Maryland returns when one spouse is a resident of Maryland and the other spouse is a nonresident of Maryland. Click the link (MD).

 

NY: New York requires that you use the same filing status as you used on your federal income tax return. If you are married and filing a joint federal income tax return but one spouse is a New York State resident and the other is a nonresident or part-year resident, you are required to file separate New York State returns. Click the link (NY).

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