When you live in one state and work in another

If I'm living in Maryland but working in Washington, D.C., Pennsylvania, Virginia or West Virginia, how should my state income tax return be filed?

You should file a state income tax return to Maryland. Generally, taxpayers should file with the jurisdiction in which they live. If you live in Maryland, file with Maryland. If you live in Washington, D.C., Pennsylvania, Virginia or West Virginia, you should file with your home state.

Maryland residents who commute every day to work in Washington, D.C., Pennsylvania, Virginia or West Virginia and have taxes withheld for that jurisdiction should file the appropriate form with that locality to obtain a refund. Maryland residents who work in any other jurisdiction on a regular basis should check with that government to determine their taxable status under that state's laws. If you live in Maryland and have income which is taxed in any other state, check Maryland Form 502CR to see if you are eligible for a tax credit.

What if I live in Washington, D.C., Pennsylvania, Virginia or West Virginia and commute to Maryland and Maryland taxes are withheld by mistake?

Taxpayers who do not reside in Maryland at any time during the taxable year, but commute on a daily basis from Washington, D.C., Pennsylvania, Virginia or West Virginia and have Maryland taxes withheld on salaries and/or wages earned in Maryland, must use the following filing method:

• Obtain nonresident Maryland Form 505
• Complete all of the information at the top of the form through the filing status, residence information and exemption areas
• Enter your federal adjusted gross income on line 17 in both columns 1 and 3 and on line 24
• Complete lines 33, 42-47, 49 and 51
• Attach the state copy of W-2 form(s) showing the Maryland tax withheld, and
• File a corrected MW507 with your employer. Be sure to complete line 4 to stop the withholding of Maryland tax.

What if I live in Maryland but commute to work in Delaware?

Taxpayers who live in Maryland and work in Delaware have to file tax returns to both states. To avoid dual taxation, you can get a credit for taxes paid to Delaware by completing Maryland Form 502CR. File Form 502CR with your Maryland return, along with a copy of your Delaware return.

Do people who live in Wilmington, Delaware and work in Maryland face unique Maryland filing requirements?

Yes. Since Wilmington and New York City, along with certain other cities and townships in Pennsylvania, tax the salaries and wages of Maryland residents employed within their jurisdictions, residents of these jurisdictions who are employed in Maryland must file Maryland Form 515.