Please review the following information to determine your Maryland residency status.
Resident
A resident of Maryland is an individual:
- whose permanent home (domicile) is or was in Maryland, or
- your permanent address is outside Maryland but you maintained a place of abode in MD for more than 6 months. You were physically present in the state for 183 days or more. (also known as a statutory resident)
Nonresident of Maryland
An individual that is domiciled in a state other than Maryland (unless you are a statutory resident).
Part-Year Resident
An individual that began or ended Maryland residency during the calendar year.
What if one spouse is a resident of Maryland and the other is not?
and a joint federal return was filed, you should file separate Maryland returns. If you choose to file separate Maryland returns, special instructions must be followed. Please refer to the Maryland Instructions booklet for the specialized instructions.
Additional Information
- Which states does Maryland have a reciprocal agreement with?
- What are Maryland's filing requirements?