Am I a full-year resident of Maryland?

You are a full-year resident of Maryland if:

• your permanent home was in Maryland for all of 2025, even if you were absent from or lived outside the state temporarily; or
• your permanent home was outside of Maryland, but you maintained a place of abode in Maryland for more than 6 months of the tax year and were physically present in the state for 183 days or more.

This includes students attending school out of state and military members stationed out of state whose permanent home is located in Maryland.

If you're a resident of West Virginia, regardless of how much time you spent in Maryland, you should file as a nonresident.