Good Morning,

Thank you for responding. 

All of his income appears earned in  MD from January - December 2022. The address on his W2s is listed in MD. But, he purchased a new home in March 2002 - living in Connecticut and MD. The wife lives 100% in Connecticut.

I agree of filing a part-year for Maryland and part-year for Connecticut. But, what got my attention is that on the Connecticut state return, it was showing that the client would owe approxiately $ 12,000K to Connecticut. Yikes!!!

Any suggestions??