Moved to MD from VA 12/28/06.... do I file a Part Year MD return?


V

vic

I bought a condo in MD in April 2006. I was living in VA and
did not move to MD till 12/28

All my income was earned while a VA, and I filed a VA return

Do I need to file a MD Part Year resident form. If so, will
MD view my VA earnings as taxable?

Thanks for your help!

Victor

Moderator:
Maryland has (or had) tax reciprocity with adjacent States
except Delaware - plus you say you had no Maryland sourced
income.

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K

Katie

vic said:
I bought a condo in MD in April 2006. I was living in VA and
did not move to MD till 12/28

All my income was earned while a VA, and I filed a VA return

Do I need to file a MD Part Year resident form. If so, will
MD view my VA earnings as taxable?

Thanks for your help!

Victor

Moderator:
Maryland has (or had) tax reciprocity with adjacent States
except Delaware - plus you say you had no Maryland sourced
income.
Maryland defines a resident to include any person who
maintains a "place of abode" in the state for more than six
months of the taxable year. You certainly wouldn't want to
be considered a resident of both VA and MD at the same time,
because in that case you could be subject to tax on your VA
earnings by both states at the same time with no credit
relief (the reciprocal agreement would actually be a
disadvantage in that case, since each state would consider
the other not to have jurisdiction to tax the income).
However, MD case law interprets its somewhat ambiguous
statute to mean that in addition to maintenance of a place
of abode, a person is not a resident without actual
residence or occupancy of the home for more than six months
of the taxable year (Jack Lyndall vs. Comptroller of the
Treasury, Income Tax 694, 10/01/1975).

Unless you had some large transaction occurring between Dec.
28 and Dec. 31, such as a stock sale or receipt of a
severance payment from a previous employer, you would have
no need to file a Maryland return for 2006.

Katie in San Diego

<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ------------------------------------------------------- >>
 

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