Happy tax season!
Married clients are current Maryland residents. They are purchasing home in Florida and intend to live there 183+ days, as well as change bank accounts, voter registration, etc. They will retain their Maryland home as a vacation home. Once Florida domicile is established, they will no longer file Maryland tax returns. (part-year return exception)
Has anyone seen Maryland revenue pursue or challenge these situations? If so, what have been the issues and outcome?
Thanks in advance!
Colleen Weber