US-MD
Maryland tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Maryland's combined state and county piggyback rates can reach 9%+. The Comptroller's Office runs aggressive snowbird audits and specifically targets MD-to-FL moves.
- County piggyback rates add 2.5–3.2% on top of the state rate in counties like Howard and Montgomery.
- BWI airport layovers may count if you cleared TSA on a MD-origin flight.
- Snowbird-tax legislation (HB 1148) specifically targets departing residents who keep MD homes.
Rules tracked by Tax Days
MD 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Maryland statutory residency: 183 days + maintained permanent place of abode.
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