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June 30, 2020
Question

Where to File-graduate student, Maryland and Pennsylvania

  • June 30, 2020
  • 1 reply
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I am trying to file my 2019 taxes currently. I reside in Pennsylvania for graduate school (I moved to Pennsylvania in 2018). In 2019, I only worked in Pennsylvania (I have not made money in Maryland for years). My permanent address is in Maryland, and my car and license are registered in Maryland. I do not spend even up to 100 days in Maryland; the overwhelming majority of the year I spend in Pennsylvania. I know Maryland and Pennsylvania have reciprocity or reciprocal rules- it's a neighboring state, but I don't know what that means regarding how I file my taxes. I want to be sure I am actually filing my taxes properly. 

 

Do I file state taxes in both Maryland and Pennsylvania? Or just Pennsylvania, or just Maryland? Is there a special form or way to file my taxes that I need to know about?

 

And I figured I'd throw this one in here just in case anyone knew, regardless of how I file my state taxes, I have to pay Local Earned Income Taxes in Pennsylvania, correct? I received a paper form from my county in Pennsylvania, and I wondered what to do with it.

1 reply

July 3, 2020

It depends.

 

Do you intend to return back to Maryland?  Do you have a place to live in Maryland? If so, you would still be considered a resident of Maryland and would only file your tax return in Maryland even though you worked in Pennsylvania.  As you mentioned, this is due to the reciprocity agreement between the states.

 

If you were paid as an employee and you were issued a W-2 Form, review boxes 15-17 to see what state is listed.  If there are withholdings for PA, you would need to file a nonresident return in PA if you are planning to return to Maryland.  If you do not intend to return to Maryland, then you would need to file a Pennsylvania return.

 

Essentially, it all comes down to your intent.

 

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