| There's no such thing as "dual resident" - at any point in time you are a resident of one state only. If you are planning to spend 4 nights per week in PA and 3 in MD, while working in NY, then you would be a PA resident. You will be paying PA income tax as a resident and NY State income tax as a non-resident. Your MD house becomes a vacation home. Depending on the timing, the first year you will likely file in both MD and PA as a part-year resident (MD for period of Jan 1 through the date you establish PA residency, and PA from then on). |