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

Two part-year returnsBoth states claim the income

Answer

Both states want a return, but neither taxes the whole year. Moving from Virginia to Maryland splits the tax year at the date your residency changed: a Virginia part-year return covers everything before it, a Maryland part-year return everything after. Income is assigned by when it was received.

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 · VirginiaForm 760PY

    File a Virginia part-year return covering the months you lived in Virginia. A part-year resident of Virginia reports the income received while a Virginia resident, plus any Virginia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

  2. 2Part-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.

The two states, side by side

 VirginiaMaryland
Taxes wagesYes — graduatedYes — graduated
Reciprocity partners5 (Form VA-4)4 (Form MW507)
Convenience ruleNoNo
Nonresident returnForm 763Form 505 with Form 505NR
Part-year returnForm 760PYForm 502 (part-year resident)
Credit for other-state taxSchedule OSCForm 502CR
Nonresident safe harbourNone publishedNone published
Local income taxNoYes
Revenue departmentVirginia Department of TaxationComptroller of Maryland
Last verified

The other direction

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

Maryland to Virginia →

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 Virginia pairs

Questions people actually ask

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

Both states want a return, but neither taxes the whole year. Moving from Virginia to Maryland splits the tax year at the date your residency changed: a Virginia part-year return covers everything before it, a Maryland part-year return everything after. Income is assigned by when it was received.

How do I split my income between Virginia and Maryland?

By when you received it, measured against the date your domicile actually changed. Income received while you were a Virginia resident belongs on the Virginia return and income received afterwards on the Maryland 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 Virginia and Maryland rules on this page were last checked against Virginia Department of Taxation 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.