Moved from Maryland to New Hampshire Mid-Year: Which State Tax Returns Do You File?
Answer
Maryland once, and then nothing. Because New Hampshire does not tax personal income, this move takes you out of the state income tax system entirely. File the Maryland part-year return for the pre-move income and make sure Maryland withholding actually stopped when you left.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. Maryland taxes everything you received while you still lived there.
What you file
- 1Part-year return · MarylandForm 502 (part-year resident)
File a Maryland part-year return covering the months you lived in Maryland. New Hampshire has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Maryland | New Hampshire | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 4 (Form MW507) | None |
| Convenience rule | No | No |
| Nonresident return | Form 505 with Form 505NR | Not applicable |
| Part-year return | Form 502 (part-year resident) | Not applicable |
| Credit for other-state tax | Form 502CR | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Comptroller of Maryland | New Hampshire Department of Revenue Administration |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Hampshire and working in Maryland gives:One part-year return — the state you moved to.
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: Maryland → New HampshireHome state only
- Remote worker: Maryland → New HampshireHome state only
- 1099 contractor: Maryland → New HampshireHome state only — estimated payments
Other Maryland pairs
Questions people actually ask
I moved from Maryland to New Hampshire mid-year. Do I have to file in both states?
Maryland once, and then nothing. Because New Hampshire does not tax personal income, this move takes you out of the state income tax system entirely. File the Maryland part-year return for the pre-move income and make sure Maryland withholding actually stopped when you left.
How do I split my income between Maryland and New Hampshire?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Maryland resident belongs on the Maryland return and income received afterwards on the New Hampshire return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Maryland and New Hampshire rules on this page were last checked against Comptroller of Maryland and New Hampshire Department of Revenue Administration 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.
- Comptroller of Maryland — individual income taxaccessed 2026-08-07
- Maryland — Form MW507accessed 2026-08-07
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07