College student with summer income from Washington State

[Anonymous]

College student worked in Washington State for the summer. There is no income tax there. Do they have to pay tax to MD (legal residence)? Are they considered a non resident for the months spent in WA?

[Anonymous]

you file taxes as a part-year resident. it depends on the state rules - not sure about MD.

[Anonymous]

My kid has income from a different state, but similar situation. You have to file in WA state as a non-resident and as resident in MD. Kid will likely owe in MD since no taxes paid in WA and because MD has local government taxes built into taxing.

[Anonymous]

There is nothing to file in WA since there is no tax.

[Anonymous]

Answering my own question in case anyone else is interested. MD can and does tax out of state earnings from tax free states. Moving somewhere temporarily with no intention of staying does not make you a part year resident.