Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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What is my Residency Status?

Resident -Your permanent home is or was in Maryland (the law refers to this as your domicile). OR your permanent home is outside of Maryland, but you maintained a place of abode (that is, a place to live) in Maryland for more than six months of the tax year. If this applies to you and you were physically present in the state for 183 days or more, you must file a full-year resident return.

Nonresident - Your permanent home (domicile) is in a state other than Maryland, unless you are a statutory resident. 

Statutory resident - You maintain and occupy a place of abode (that is a place to live) for more than 6 months of the tax year in 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.

For further information on how to file, see the links below.



 
Links for Determine Residency Status
Individual Tax Types
Income Tax
Filing Information
Determine Residency Status
  If You are a Maryland Resident
  If You Work in Another State
  If you are a Part-Year Resident
  If You are a Nonresident Filer
  If You Are a Nonresident Working in Maryland
  Sales of Real Property by Nonresidents
  Nonresident Aliens Filing Federal Form 1040NR
 
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