Your Maryland residency status determines which Maryland tax return you should file and what income Maryland can tax.
Maryland Resident
You are considered a Maryland resident if:
- Your permanent home (domicile) was in Maryland during the tax year, or
- Your permanent home was outside Maryland, but you:
- Maintained a place to live in Maryland for more than six months of the year, and
- Were physically present in Maryland for at least 183 days during the year (often called a statutory resident).
Maryland's instructions define a resident as someone whose permanent home is in Maryland or who meets the statutory residency requirements.
Maryland Nonresident
You are generally a nonresident if:
- Your domicile is in another state, and
- You do not meet Maryland's statutory resident requirements.
Even as a nonresident, you may need to file a Maryland return if:
- You earned income from Maryland sources.
- You worked in Maryland.
- Maryland tax was withheld from your wages.
- You received other taxable Maryland-source income.
Nonresidents typically file Maryland Form 505.
Maryland Part-Year Resident
You are a part-year resident if:
- You moved into Maryland during the year, or
- You moved out of Maryland during the year and established residency elsewhere.
Part-year residents generally file Maryland Form 502 and report all income, but may subtract income received while they were not Maryland residents.
What If Spouses Have Different Residency Statuses?
If one spouse is a Maryland resident and the other is not:
- Maryland generally recommends filing separate Maryland returns when a joint federal return was filed.
- Special allocation and filing instructions apply.
Maryland's instructions contain detailed guidance for couples with different states of residence.
Quick Residency Guide
| Situation | Maryland Status |
|---|---|
| Permanent home in Maryland | Resident |
| Lived in Maryland all year | Resident |
| Moved into Maryland during the year | Part-Year Resident |
| Moved out of Maryland during the year | Part-Year Resident |
| Permanent home outside Maryland and fewer than 183 Maryland days | Nonresident |
| Permanent home outside Maryland but maintained a Maryland abode more than 6 months and spent 183+ days in Maryland | Resident (Statutory Resident) |
Need Help Determining Your Status?
A few key facts determine residency:
- Where was your permanent home?
- Did you move during the year?
- How many days were you physically present in Maryland?
- Did you maintain a Maryland residence while living elsewhere?
Using those factors will determine whether you should file as a resident, nonresident, or part-year resident.