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Subject:  Re: residency requirements for state taxes Date:  4/30/2003  6:18 AM
Author:  irasmilo Number:  65231 of 131788

2. Income earned while a resident of Maryland is subject to MD tax regardless of where earned. A resident has a "permanent home" or "maintained or occupied a place of abode" in MD. Doesn't say anything about driver's license or voter registration, so my interpretation is that since daughter does not own or rent property in MD, and won't be occupying my house either, she is not a resident for tax purposes.

I disagree with your interpretation. A "permanent home" has nothing to do with renting or owning property. It has everything to do with having a MD address that one (she) intends to return to. The fact that she retains her MD Driver's License and voter registration is evidence that she intends to return to a (your) MD address. If MD is anything like NY, you remain a resident until you can prove you are not a resident.

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