The U.S. Supreme Court is set to hear a case involving a Maryland couple who believe their out-of-state income should not be taxed by their state of residence.
Brian and Karen Wynne of Howard County argue the income they earn in several other states through a company Mr. Wynne partially owns should not be taxed by Maryland if they pay the income taxes in those other states.
Maryland has an out-of-state income tax credit that can be used to offset state income taxes. But there is no equivalent credit that can be used to offset county income taxes, so counties can tax the out-of-state income.
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