Maryland—Working in MD for Part Year Prior to Relocation Does Not Equal Residency

MD courts ruled that a taxpayer was not a resident of Maryland. The taxpayer worked in Maryland for part of the year prior to moving to Maryland the subsequent year. The court noted that facts such as the taxpayer’s driver’s license, automobile registration, voter registration, homeowners’ fees, real estate taxes, mortgage payments, and testimony indicated that the taxpayer intended to reside in Michigan during the subject year. (Taxpayers contributed to the confusion by filing a part-year MI return despite being full year MI residents.)