Maryland taxes residents on everything, and its day-counting has a wrinkle that quietly works in your favor if you know it.
You are a Maryland resident if you are domiciled there, or if you keep a place of abode for more than six months and are present 183 or more days. Maryland counts any part of a day, with one nuance worth knowing.
Maryland’s statutory test runs alongside domicile: keep a place to live in the state for more than half the year, spend 183 or more days there, and Maryland taxes you as a resident even if your legal home is elsewhere. Meet both parts and the state does not care where you say you live.
Any part of a day in Maryland counts as a day, but a single continuous stay of less than 24 hours counts as only one day even if it spans two calendar dates, and time merely passing through is excluded. It is a small mercy, and it is exactly the kind of detail that decides a close case.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed logs your days automatically so a close 183-day case is a document, not a guess.
Keeping a place of abode in Maryland for more than six months and being present 183 or more days during the year, even while domiciled elsewhere.
Any part of a day counts as a full day, except that a single continuous stay under 24 hours counts as one day even across two dates, and pure transit does not count.
Residents are taxed on all income for the year.
Track your days by state automatically and keep an export ready before anyone asks for it.
