Moved from Idaho to Maryland Mid-Year: Which State Tax Returns Do You File?
Answer
Idaho for the first part of the year, Maryland for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · IdahoForm 43 (part-year resident)
File a Idaho part-year return covering the months you lived in Idaho. A part-year resident of Idaho reports the income received while a Idaho resident, plus any Idaho-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · MarylandForm 502 (part-year resident)
File a Maryland part-year return covering the months you lived in Maryland. A part-year resident of Maryland reports the income received while a Maryland resident, plus any Maryland-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Idaho | Maryland | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 4 (Form MW507) |
| Convenience rule | No | No |
| Nonresident return | Form 43 | Form 505 with Form 505NR |
| Part-year return | Form 43 (part-year resident) | Form 502 (part-year resident) |
| Credit for other-state tax | Form 39NR | Form 502CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Idaho State Tax Commission | Comptroller of Maryland |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Maryland and working in Idaho gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Idaho → MarylandBoth states — credit offsets the double tax
- Remote worker: Idaho → MarylandHome state only
- 1099 contractor: Idaho → MarylandHome state, plus the client state if you work there
Other Idaho pairs
Questions people actually ask
I moved from Idaho to Maryland mid-year. Do I have to file in both states?
Idaho for the first part of the year, Maryland for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between Idaho and Maryland?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Idaho resident belongs on the Idaho return and income received afterwards on the Maryland return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Idaho and Maryland rules on this page were last checked against Idaho State Tax Commission and Comptroller of Maryland on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Idaho State Tax Commission — individual income taxaccessed 2026-08-07
- Comptroller of Maryland — individual income taxaccessed 2026-08-07
- Maryland — Form MW507accessed 2026-08-07