Residency Status

Resident

If your client was domiciled in Maryland on the last day of the taxable year, or maintained a place of abode (a place to live) in Maryland, and was physically present in Maryland for more than six months of the tax year, then your client is a legal resident.

Nonresident

A nonresident is any individual who is not a legal resident of Maryland.

Part-year Resident

If your client either established or abandoned Maryland residency during the calendar year, your client is considered a part-year resident. See Administrative Release #37 - Domicile and Residency.