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Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia. Generally, under these agreements, one state wont tax a resident of the other state on income thats subject to employer withholding, like wages.
Maryland Reciprocity Agreements: Maryland is a member state of the Academic Common Market which is a limited regional reciprocity agreement among select Southern States. Favorable college tuition rates in nearby states are sometimes possible through reciprocity although many restrictions apply.
For states with reciprocity agreements, workers only pay taxes in the state where they live, not the state where they perform the work. For example, a person who lives in Arizona but works in California wouldnt have to pay state taxes in California because the two states have a tax reciprocity agreement.
As a nonresident of Maryland, you would only need to file if you have taxable Maryland income, or your employer withheld taxes on income that was not taxable in Maryland.
A reciprocal agreement is an arrangement between two or more states that prevents an employee working in one while living in the other from having to pay income taxes to both.

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Maryland has reciprocal agreements with Pennsylvania, Virginia, West Virginia and the District of Columbia. If your employer withheld tax for one of the reciprocal states, you can claim a refund from the reciprocal state. You cannot claim a credit on your resident return for the reciprocal state.
Maryland only offers reciprocity with Pennsylvania and Oklahoma. If you are licensed in another state, you will have to go through a different process.
States That Accept a Pennsylvania Real Estate License Alabama. Arkansas. Colorado. Louisiana. Maine. Maryland. Mississippi. Nebraska.

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