whistlersmother
Peace through strength
So, I've occasionally contemplated domiciling in another freer state and living in Maryland. There's a killer to that plan - staying in Maryland more than 183 days means I become a statutory resident of Maryland. Ugh.
Then today, I'm filling out my Maryland MW507 form to update deductions, withholding stuff and I happen across this:
Note the bolded part. Is it too good to be true that I can have my cake and eat it too? Buy property in WV, declare residency/domicile there, then live in Maryland? Plus cars registered in Maryland to avoid WV personal property tax?
Of course, I come across this: http://taxes.marylandtaxes.com/Reso...es/Income_and_Estate_Tax_Releases/ar_it37.pdf
Note footnote 6 - a WV domiciled person can spend the entire year in Maryland and pay no Maryland income tax - they do not become a statutory resident. Does that mean a WV domiciled person does not become a Maryland resident? If it did, then that WV domiciled person becomes a MD domiciled person and would pay Maryland income tax, which is not what the reciprocal agreement says.
Yes, I know there's a bit more to establishing domicile somewhere, but still my mind wonders a bit more...
Then today, I'm filling out my Maryland MW507 form to update deductions, withholding stuff and I happen across this:
If you are domiciled in the District of Columbia, Pennsylvania or Virginia and main-
tain a place of abode in Maryland for 183 days or more, you become a statutory
resident of Maryland and you are required to file a resident return with Maryland
reporting your total income. You must apply to your domicile state for any tax
credit to which you may be entitled under the reciprocal provisions of the law. If
you are domiciled in West Virginia, you are not required to pay Maryland income
tax on wage or salary income, regardless of the length of time you may have
spent in Maryland.
Note the bolded part. Is it too good to be true that I can have my cake and eat it too? Buy property in WV, declare residency/domicile there, then live in Maryland? Plus cars registered in Maryland to avoid WV personal property tax?
Of course, I come across this: http://taxes.marylandtaxes.com/Reso...es/Income_and_Estate_Tax_Releases/ar_it37.pdf
Note footnote 6 - a WV domiciled person can spend the entire year in Maryland and pay no Maryland income tax - they do not become a statutory resident. Does that mean a WV domiciled person does not become a Maryland resident? If it did, then that WV domiciled person becomes a MD domiciled person and would pay Maryland income tax, which is not what the reciprocal agreement says.
Yes, I know there's a bit more to establishing domicile somewhere, but still my mind wonders a bit more...