Oh wait, time out.  Sorry, I got lost in the trees and missed the forest.

Are we sure the wages earned by a DE resident working from home in DE for a MD based employer (assuming not stepping foot into MD for work) are MD source income?

@sjrcpa should chime in if I'm wrong (or even if I'm right, it's always good when SJR chimes in to help!)  I don't think MD has a "New York" style telecommuting rule.  If you're not physically working in MD I don't think it's MD source income (regardless of where the employer's office is).

Rick