Moved from Tennessee to Maryland Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you moved to wants a return. Living in Tennessee produced no state filing obligation at all, and Maryland taxes you from the date your residency began. Expect Maryland withholding to start with your first post-move paycheck.
Last verified
This move takes you into the state income tax system rather than out of it. Tennessee asked nothing of you; Maryland does, from the date your residency there begins.
What you file
- 1Part-year return · MarylandForm 502 (part-year resident)
File a Maryland part-year return covering the months you lived in Maryland. Tennessee has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Tennessee | Maryland | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 4 (Form MW507) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 505 with Form 505NR |
| Part-year return | Not applicable | Form 502 (part-year resident) |
| Credit for other-state tax | No income tax | Form 502CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Tennessee Department of Revenue | Comptroller of Maryland |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Maryland and working in Tennessee gives:One part-year return — the state you left.
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: Tennessee → MarylandWork state only
- Remote worker: Tennessee → MarylandNo state income tax on your wages
- 1099 contractor: Tennessee → MarylandClient state only, if you work there
Other Tennessee pairs
Questions people actually ask
I moved from Tennessee to Maryland mid-year. Do I have to file in both states?
Only the state you moved to wants a return. Living in Tennessee produced no state filing obligation at all, and Maryland taxes you from the date your residency began. Expect Maryland withholding to start with your first post-move paycheck.
How do I split my income between Tennessee and Maryland?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Tennessee resident belongs on the Tennessee return and income received afterwards on the Maryland return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Tennessee and Maryland rules on this page were last checked against Tennessee Department of Revenue 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.
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07
- Comptroller of Maryland — individual income taxaccessed 2026-08-07
- Maryland — Form MW507accessed 2026-08-07