Question

Maryland resident in Ohio for extended period

Forum|Forum|4 years ago
April 1, 2022
1 reply
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My question is regarding a Maryland resident who temporarily relocated to Ohio at the start of COVID (and has been in Ohio from March 2020 through now), and who:

1. Maintained a rented apartment in Maryland throughout that time period (I assume this would be considered a domicile) and does not own or rent a residence in Ohio.

2. Has been working remotely from Ohio during that entire time period.

As this was not intended to be a permanent move to Ohio, would they need to file an Ohio return as a non-resident, or should they just file resident state taxes with Maryland? Does Ohio have any provisions to exempt individuals temporarily in the state due to COVID?

Thanks in advance!

Not A Product Question

E

ErnieS0

You would file an Ohio income tax return if you earned money while physically present in Ohio. Whether you file a resident or nonresident return depends on your circumstances.

If you kept an apartment in Maryland and intend to return, then you probably remain a Maryland resident because you did not "establish ties that create the new domicile, while severing ties with the old domicile."

If that's the case file a resident Maryland tax return and a non-resident Ohio return. All your OH income would be taxed by MD but you can claim a credit for tax paid to OH.

Learn more about Maryland residency at Subject: Domicile and Residency.

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