Rick:

Thanks so much for your reply. I did find on the marylandtaxes web site of the Md Comptroller in Personal Tax Tip #56 which states "If you are a resident of West Virginia who works in Maryland, you are exempt from Maryland income tax withholding, regardless of any length of time you live in Maryland. It also goes on to say that you should file a nonresident MD form 505 to obtain a refund of the taxes withheld. I assume from that that you would then include all of your income in WVA. This kind of makes sense since the reciprocal agreements I believe are intended for you to only have to file one return and that in your resident state. Does this make sense to you even if this person lived in Md for 9 months and WVA the last 3 months of the year? Thanks again for your help... really appreciated.

DNeville