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Maryland
Employee Obligations (Which Returns YOU Must File)
If you physically work in Maryland, file a nonresident Maryland return (tax rate: 2%-6.5% (new brackets in 2025)). Then file your North Dakota return and claim the Schedule ND-1CR credit so you don't get taxed twice on the same income.
Employer Obligations (What Your Employer Must Withhold & Remit)
Register for withholding and unemployment from day 1. Unemployment applies to the first $8,500 of wages. PFML starts in 2027 with employer paying up to 0.45%.
City & Local Income Taxes (Extra Filings Beyond the State Return)
All 23 Maryland counties plus Baltimore City levy local income taxes. Nonresidents pay a flat 2.25% (doubled from 1.25% in January 2025). This is handled on the state return. Combined state plus local can exceed 8.75%. The M1CR credit does NOT cover the local portion.
Related guides
More from North Dakota · Cross-State Work
- North Dakota → Nevada
- North Dakota → New York
- North Dakota → Ohio
- North Dakota → Oklahoma
- North Dakota → Oregon
Moving to Maryland from elsewhere · Cross-State Work
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.