Lives FT in Wilmington DE and works in MD - non-res

[russ1]

Hi,

I have a client living in Wilmington Delaware (entire year) and works FT at Northrop in Maryland.  His W2 has the following state and local items:

DE state withholding = $15

MD state withholding =$4500

Wilmington DE local $1100.00

I think, he files a MD 505 and 505 NR.  A DE PIT-RES

And ignore the local withholding as, I think it is collected and paid directly to Wilmington via the employer.

Note, there is a MD 515 

Any help will be greatly appreciated.