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

Two part-year returnsBoth states claim the income

Answer

Maryland for the first part of the year, West Virginia 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

  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 · West VirginiaForm IT-140 with Schedule A

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

 MarylandWest Virginia
Taxes wagesYes — graduatedYes — graduated
Reciprocity partners4 (Form MW507)5 (Form WV/IT-104)
Convenience ruleNoNo
Nonresident returnForm 505 with Form 505NRForm IT-140 with Schedule A
Part-year returnForm 502 (part-year resident)Form IT-140 with Schedule A
Credit for other-state taxForm 502CRSchedule E (Form IT-140)
Nonresident safe harbourNone publishedNone published
Local income taxYesYes
Revenue departmentComptroller of MarylandWest Virginia Tax Division
Last verified

The other direction

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

West Virginia 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 West Virginia mid-year. Do I have to file in both states?

Maryland for the first part of the year, West Virginia 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 West Virginia?

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 West Virginia 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 West Virginia rules on this page were last checked against Comptroller of Maryland and West Virginia Tax Division 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.