DE and MD part year residensts

[russ1]

I have a client with a 2 from Northrop.  He works in MD at Northrop.  Lived in MD for 1/2 year and moved to DE the second half.  I preparing both MD and DE returns.  

The W2 has MD withholding for what looks like the entire year.  The only WH for DE is local Wilmington tax.  I don't see anything for the local tax.  I believe this is just information for schedule A.

I entered 100% Federal wages in both MD and DE with adjustments for time spent in each state.  Thus MD has a refund of about 2K and DE owes about 1500.00.  I ma not sure if this is corrrect.

Should I report it all on MD and look for a credit on DE?  

Also, for 2024, he will still be working 100% in MD and living 100% in Delaware?  

Does, anyone have experience with this?  I would greatly appreciate any thoughts.

Thanks in advance.

Russ Cangelosi

[PhoebeRoberts]

https://www.marylandtaxes.gov/forms/Personal_Tax_Tips/tip56.pdf

https://cpadelaware.net/f/if-i-work-in-pa-nj-or-md-but-live-in-de-do-i-pay-taxes-in-both

For Delaware, you calculate your return as both a non-resident and a resident, and file whichever form gets you a better answer.

https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf

https://revenuefiles.delaware.gov/2023/PIT-NON_TY23_2023-01_Instructions.pdf

For Maryland, you file both a resident and a non-resident return.

https://www.marylandtaxes.gov/forms/23_forms/Nonresident-Booklet.pdf

https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf (MD is sure this is the correct link, but it isn't working for me. I don't have any other official source of the forms instructions, though.)

[russ1 · Accepted solution]

Hi Pheobe,

I appreciate your help.  I will take a look at the links and follow the instructions.

Have a great Day!

[russ1]

Hi, I looked at the links you provided.  Thanks again for the research.

Is there a way to file both MD returns in Proconnect?  It looks like I may need to file a MD 502 and 505.

Thanks.

[AnnieK]

russ1, were you able to file both 502 and 505 for Maryland?  I will need to do this for a client and am not seeing how I can do it.

Thanks,

AnnieK

[russ1]

Hi

I ultimately filed:

• Delaware PIT-RES & PIT-RSS
• MD 502

Here are links to research I looked at.  Not sure if they will help.

https://www.marylandtaxes.gov/forms/Personal_Tax_Tips/tip56.pdf

https://cpadelaware.net/f/if-i-work-in-pa-nj-or-md-but-live-in-de-do-i-pay-taxes-in-both

https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf

https://revenuefiles.delaware.gov/2023/PIT-NON_TY23_2023-01_Instructions.pdf

https://www.marylandtaxes.gov/forms/23_forms/Nonresident-Booklet.pdfhttps://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf

[AnnieK]

Thank you!  I will take a look.

[russ1]

Hi,

I only filed the 502.