| Day line | 183 or more + home |
|---|---|
| Type of test | Day count with a home test |
| Home in the state required | Yes |
| Law | Md. Code, Tax-Gen. § 10-101(k) |
| Official source | www.marylandtaxes.gov |
What it means
Statutory residency tests apply on top of domicile. You can be domiciled elsewhere and still be taxed as a resident if you meet the test.
Keep the record
Whatever the rule, the person claiming not to be a resident usually has to prove it. Log every day, including travel days, and keep the receipts, boarding passes and photos that back it up. What auditors ask for.
States with the same kind of test
- Connecticut: more than 183 + home
- Delaware: more than 183 + home
- District of Columbia: 183 or more + home
- Georgia: 183 or more
Questions
How many days can I spend in Maryland without becoming a resident?
If you keep a place of abode in Maryland for more than six months and spend 183 days or more there, you're a resident. Any part of a day counts, but a stay of 24 hours or less in a row counts as one day. Days alone aren't the whole story: domicile is a separate test.
Does a partial day in Maryland count?
Most states with a day test count any part of a day in the state. Maryland treats a stay of 24 hours or less in a row as one day.