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Moved from Maryland to Rhode Island Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

You file two part-year returns. Maryland taxes the income you received while you lived there, Rhode Island taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.

Last verified

A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.

What you file

  1. 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.

  2. 2Part-year return · Rhode IslandForm RI-1040NR

    File a Rhode Island part-year return covering the months you lived in Rhode Island. A part-year resident of Rhode Island reports the income received while a Rhode Island resident, plus any Rhode Island-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

 MarylandRhode Island
Taxes wagesYes — graduatedYes — graduated
Reciprocity partners4 (Form MW507)None
Convenience ruleNoNo
Nonresident returnForm 505 with Form 505NRForm RI-1040NR
Part-year returnForm 502 (part-year resident)Form RI-1040NR
Credit for other-state taxForm 502CRForm RI-1040NR Schedule II
Nonresident safe harbourNone publishedNone published
Local income taxYesNo
Revenue departmentComptroller of MarylandRhode Island Division of Taxation
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Rhode Island and working in Maryland gives:Two part-year returns.

Rhode Island to Maryland →

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.

Other Maryland pairs

Questions people actually ask

I moved from Maryland to Rhode Island mid-year. Do I have to file in both states?

You file two part-year returns. Maryland taxes the income you received while you lived there, Rhode Island taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.

How do I split my income between Maryland and Rhode Island?

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 Rhode Island 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 Rhode Island rules on this page were last checked against Comptroller of Maryland and Rhode Island 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.