Live in Florida, Work in Maryland: Which State Taxes Your Paycheck?
Answer
Maryland is the only state with a claim. Living in Florida spares you a resident return, but it does not shelter income earned inside Maryland — that income is Maryland-source and it is taxed there on a nonresident return.
Last verified
Living in a state with no income tax removes the resident return, but it does not shelter income you earn somewhere else. Maryland taxes what is earned inside Maryland, whoever earns it, and a nonresident return is how that gets settled.
Maryland also has a layer below the state one, and it is the layer that survives every agreement: Every Maryland county and Baltimore City levies its own income tax, collected on the state return. A reciprocity agreement exempts wages from the Maryland state tax only — it never reaches the county tax. Nonresidents who are not covered by an agreement pay a special nonresident rate in place of the county tax. Pennsylvania carries one further condition: a Pennsylvania resident exempt from the Maryland state tax remains liable for the Maryland local tax unless their own Pennsylvania jurisdiction imposes no earnings tax on Maryland residents.
What you file
- 1Nonresident return · MarylandForm 505 with Form 505NR
File a Maryland nonresident return for the wages you earned in Maryland. Florida has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Florida | 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 |
| Credit for other-state tax | No income tax | Form 502CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Florida 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 Florida gives:Home state only.
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.
- Remote worker: Florida → MarylandNo state income tax on your wages
- 1099 contractor: Florida → MarylandClient state only, if you work there
- Moved mid-year: Florida → MarylandOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in Maryland. Which state takes the tax out of my paycheck?
Maryland is the only state with a claim. Living in Florida spares you a resident return, but it does not shelter income earned inside Maryland — that income is Maryland-source and it is taxed there on a nonresident return.
Which state should my employer be withholding for?
Maryland. The wages are sourced to Maryland, so Maryland withholding is correct and there is no Florida withholding to set up, because Florida levies no income tax on wages.
How current is this?
The Florida and Maryland rules on this page were last checked against Florida 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.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- Comptroller of Maryland — individual income taxaccessed 2026-08-07
- Maryland — Form MW507accessed 2026-08-07