What is the difference between a resident and non-resident for tax purposes in Maryland?

In Maryland, a resident for tax purposes is an individual who maintains a permanent dwelling within the state or spends more than 183 days here during the tax year. They are required to report and pay taxes on all income earned regardless of its source. On the other hand, a non-resident is an individual who either spends less than 183 days in Maryland or doesn't maintain a permanent dwelling in the state. Non-residents are only taxed on income earned within Maryland, such as wages earned while working in the state. They should file a non-resident tax return and report this Maryland-specific income. It's important to determine your residency status accurately to meet your tax obligations and avoid any potential penalties.