Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Residency

Resident
If you were domiciled in Maryland on the last day of the taxable year, or you maintained a place of abode (a place to live) in Maryland, and were physically present in Maryland for more than six months of the tax year, then you are a legal resident.

Nonresident
A nonresident is any individual who is not a legal resident of Maryland.

Part-year Residents
If you either established or abandoned Maryland residency during the calendar year, you are considered a part-year resident.

For more information about residency, see Administrative Release No. 37 - Domicile and Residency.

Filing Information
Maryland Residents
Nonresidents
Residents Who Lived in Maryland Only Part of the Year
Residents Who Work in Another State
Nonresidents Who Work in Maryland
Nonresidents Who Sold Property in Maryland
Nonresident Aliens Filing Federal Form 1040NR
Filing Information