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