MD resident here,
I have some 1099 misc income that was mostly earned while physically located in MD and a little while physically located in VA (fairfax co). My 1099 does not break the income out by this because I did not bill it that way.
I have a significant amount of ordinary income also earned in VA.
I cannot figure out from the VA Department of Taxation web site if the reciprocit for ordinary income applies to 1099 Misc income (consulting fees).
Also, for 2013 I would not have enough 1099 income to have any state tax liability in VA. For 2014 I probably will.
If the reciprocity does not apply, I assume I need to kep records of where I am when I am billing. Anything special here?
While I plan to consult a tax professional I prefer to know what questions to ask going in.