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Track Maryland tax residency
Understanding Maryland Tax Residency Requirements and Day Tracking
Overview
Maryland Tax Residency Requirements
183-day rule for Maryland state taxes
The Comptroller of Maryland applies the 183-day rule as the primary test for statutory residency. If you spend more than 183 days in Maryland during a tax year, you're generally considered a resident for Maryland taxation purposes. This includes any part of a day spent in the state, with some exceptions for travel. Accurate record-keeping is crucial, as the burden of proof lies with the taxpayer if residency is questioned by the MD state comptroller.
Domicile test for full-year Maryland tax obligations
In addition to the 183-day rule, Maryland state taxation considers a domicile test to determine full-year residency. Your domicile is your permanent home, the place you intend to return to after absences. Factors considered by the Comptroller of Maryland include where you vote, maintain a driver's license, and have social ties. Even if you spend less than 183 days in Maryland, you may still be subject to Maryland taxes if it's your domicile. Changing domicile requires both physical relocation and intent to establish a new permanent home.
Part-year residency and Maryland taxation
The Maryland state tax system recognizes part-year residency for individuals who move into or out of the state during the tax year. As a part-year resident, you're subject to Maryland taxation on all income earned while a resident, plus any Maryland-source income earned as a nonresident. It's important to track the exact date you establish or terminate residency, as this affects your tax obligations. Part-year residents must file Form 502 with the Comptroller of Maryland and complete the Part-Year Residence Schedule to properly allocate income and deductions.
Special Maryland tax rules for military personnel
Active duty military personnel have unique residency rules in the Maryland state tax code. If you're stationed in Maryland but maintain legal residency in another state, you're generally not considered a Maryland resident for tax purposes. However, non-military income earned in Maryland is still subject to Maryland taxation. Spouses of military members may be exempt from MD state taxes on income from services performed in the state under certain conditions, as per the Military Spouses Residency Relief Act. Consult the Comptroller of Maryland for specific guidance.
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