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Posted by Katie on April 15, 2007, 1:23 pm
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> I bought a condo in MD in April 2006. I was living in VA and
> did not move to MD till 12/28
>
> All my income was earned while a VA, and I filed a VA return
>
> Do I need to file a MD Part Year resident form. If so, will
> MD view my VA earnings as taxable?
>
> Thanks for your help!
>
> Victor
>
> Moderator:
> Maryland has (or had) tax reciprocity with adjacent States
> except Delaware - plus you say you had no Maryland sourced
> income.
Maryland defines a resident to include any person who
maintains a "place of abode" in the state for more than six
months of the taxable year. You certainly wouldn't want to
be considered a resident of both VA and MD at the same time,
because in that case you could be subject to tax on your VA
earnings by both states at the same time with no credit
relief (the reciprocal agreement would actually be a
disadvantage in that case, since each state would consider
the other not to have jurisdiction to tax the income).
However, MD case law interprets its somewhat ambiguous
statute to mean that in addition to maintenance of a place
of abode, a person is not a resident without actual
residence or occupancy of the home for more than six months
of the taxable year (Jack Lyndall vs. Comptroller of the
Treasury, Income Tax 694, 10/01/1975).
Unless you had some large transaction occurring between Dec.
28 and Dec. 31, such as a stock sale or receipt of a
severance payment from a previous employer, you would have
no need to file a Maryland return for 2006.
Katie in San Diego
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