Which state shall I report my tax to?

Question

I lived in Maryland state the whole 2013 year and the first 20 days of 2014, and then have moved to New York State since. I haven't had any income from Maryland since beginning of 2014, and I expect the same for the rest of 2014.

Is it correct that I should report my 2013 tax to Maryland only?

In next year's tax report season, which state will I report my 2014 tax to? Maryland or New York?

Will I still report my 2014 tax to Maryland?

Can I report my 2014 tax to New York as if I were in New York state the whole 2014 year?

Thanks!

Answer 1

You report your 2013 taxes to Maryland.

As to 2014 - you're likely to be considered New York resident (if you live in New York City or Yonkers - they have city income tax as well). However, depending on your situation, you may also be considered Maryland resident.

You can check the Maryland residency status on this site. Generally, you're considered a resident if you spent in the State more than half a year or you maintain permanent place of abode in the State for more than half a year, or your permanent home is in MD (i.e.: you're couch surfing in NY, but your home is waiting for you in Baltimore).

Resident -Your permanent home is or was in Maryland (the law refers to this as your domicile). OR your permanent home is outside of Maryland, but you maintained a place of abode (that is, a place to live) in Maryland for more than six months of the tax year. If this applies to you and you were physically present in the state for 183 days or more, you must file a full-year resident return.

Answer 2

I don't know the details of Maryland law, but typically, state taxes have provisions to file as a "resident", "non-resident", or "partial-year resident". Sounds like for 2014 you're a partial-year resident of both Maryland and New York.

Maryland does indeed have this concept. See:

http://taxes.marylandtaxes.com/Individual_Taxes/Individual_Tax_Types/Income_Tax/Filing_Information/Determine_Residency_Status/If_you_are_a_Part-Year_Resident.shtml

How much tax Maryland will claim you owe them depends on the details of their tax laws. If you simply moved from one state to another and didn't maintain any residence in the old state -- you don't still have an apartment there or whatever -- it's usually relatively simple: I think for most states, you'd have to pay taxes on the income you earned while you lived in that state. Things get more complicated for people who have two homes, like college students who worked in another state while attending college, people who have two houses and travel back and forth, etc. It can get especially complicated for people who live in one state and work in another, like if you live near the border.

If you earned no income in Maryland in 2014, you probably won't owe any tax, but you probably will still have to file a return. At the least, it will save you from the state wondering why you just quit filing tax returns and auditing you. It may be legally required.