I have a client that moved from MD to AL in 2022. The MD home did not sale until Jan 2023. The client lived in the MD home for 16 years prior to moving in 2022, therefore, the gain can be excluded. They did not have any income in the state of MD for 2023, but received a 1099-s on the sale of the MD home. Do they need to file a non-resident MD return to satisfy the 1099-s?