Start with the two-state picture
Maryland-source wages may require a Maryland nonresident return, while West Virginia residents generally report their income on a West Virginia resident return. Your documents and filing requirements depend on the facts of your year.
Keep Maryland wage and withholding records together
Save your W-2, pay statements, and any Maryland withholding details. These records help establish the income earned in Maryland and the tax withheld there.
Complete the West Virginia return carefully
West Virginia residents generally report their income on the resident return. When the same income is taxed by Maryland, a credit for taxes paid to another state may be available, subject to the applicable rules and documentation.
Avoid guessing about the credit
A credit is not automatic and the calculation depends on the returns and income involved. Keep copies of both returns and payment records, then review the details with a tax professional if the filing situation is unclear.
Bring the records together before filing
Start with your W-2, prior-year returns, withholding records, and any documents tied to additional income. JC TAX SERVICES can help clients work through the filing path and the records that apply.