Federal law enforcement officer temporarily assigned to Maryland

Forum|Forum|11 months ago
April 6, 2025
1 reply
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Hello,

On 4/1/2024, the officer moved to MD on an 18 months temporary assignment. He resides in Massachusetts. His 2024 W-2 has only one state on it, MA, and all of his income was reported MA. MD was not mentioned on the W-2. MD considers an individual a "statutory resident" if he lives in MD for 183 days or more. My question now is - Is there an exception for federal law enforcement officer that was temporarily assigned in MD for 183 days or more not to file the MD income tax return?

Thank you,

Stanley

Not A Product Question

DMarkM1

I do not find an exception to the statutory resident law for law enforcement. The only exception I see is active military and their spouses. Having said that, you should claim a credit on your MA return for taxes paid to another state. Additionally there appears to be several law enforcement subtractions on the MD return to explore (see code oo on page 11 here).

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