If your permanent home is in Maryland or you maintain a place of abode in Maryland and are physically present in Maryland for 183 days or more you must file as a resident of Maryland. The question for you is where your permanent home is. Intent plays a role in this determination but is not the only factor. To change your residency you have to abandon your old resident state and establish residency somewhere else. If you are still registered to vote in Maryland, hold a Maryland driver's license, and use a Maryland address, it is very likely that Maryland will still consider you to be a resident of Maryland. Maryland specifically address moving out of the country by saying, "In order to establish a new superseding domicile, the taxpayer must be physically present in the state or foreign country that the individual intends to be the new domicile. For example, a taxpayer cannot leave Maryland for an assignment in Spain, but claim Florida as their new domicile without being physically present in Florida and without taking steps to establish the new Florida domicile." Maryland is also specific in that you are considered a Maryland resident until you take specific steps to establish residency (domicile) in another state/country. This would include registering to vote there, obtaining a drivers license there, and being physically present in the new state/country.
