Moved from Maryland to New Jersey Mid-Year: Which State Tax Returns Do You File?
Answer
Maryland for the first part of the year, New Jersey 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 · 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.
- 2Part-year return · New JerseyForm NJ-1040 (part-year resident)
File a New Jersey part-year return covering the months you lived in New Jersey. A part-year resident of New Jersey reports the income received while a New Jersey resident, plus any New Jersey-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
| Maryland | New Jersey | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 4 (Form MW507) | 1 (Form NJ-165) |
| Convenience rule | No | Only against convenience-rule states |
| Nonresident return | Form 505 with Form 505NR | Form NJ-1040NR |
| Part-year return | Form 502 (part-year resident) | Form NJ-1040 (part-year resident) |
| Credit for other-state tax | Form 502CR | Schedule NJ-COJ |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Comptroller of Maryland | New Jersey Division of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Jersey and working in Maryland 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: Maryland → New JerseyBoth states — credit offsets the double tax
- Remote worker: Maryland → New JerseyHome state only
- 1099 contractor: Maryland → New JerseyHome state, plus the client state if you work there
Other Maryland pairs
Questions people actually ask
I moved from Maryland to New Jersey mid-year. Do I have to file in both states?
Maryland for the first part of the year, New Jersey 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 Maryland and New Jersey?
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 Jersey 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 Maryland and New Jersey rules on this page were last checked against Comptroller of Maryland and New Jersey Division of Taxation 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 Jersey Division of Taxation — individual income taxaccessed 2026-08-07
- New Jersey Division of Taxation — Convenience of the Employer Ruleaccessed 2026-08-07