Maryland Tax Return Resident Status

This page will provide information on the state of Maryland tax return residency status.

Generally, if you resided or were domiciled in Maryland on the last day of the tax year, or you maintained a place to live in Maryland, and were physically present in Maryland for more than six months, 183 days, of the tax year, then you are a legal Maryland resident. More Maryland, residency, domicile details.


Resident Status

Description
Full Resident
If you resided and were physically present in the state of Maryland for 183 days of the year you must file as a full-year resident on your Maryland income tax return.
Part-Year Resident
If you either established or abandoned Maryland residency or physical presence during the tax year, you are considered a part-year Maryland resident on your Maryland income tax return.
Non-resident
If your permanent home or domicile is not in the state of Maryland your resident filing status is nonresident. For example, you might have Maryland sourced income but did not reside in Maryland.
Statutory
You maintained and occupied a place of abode or place to reside for more than 6 months (183 days) of the tax year in Maryland.

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