Any DC or Maryland people out there?

[samingeorgia]

I have a client who lives in DC and works as a self-employed attorney in DC and Maryland. Part of his compensation came from the State of Maryland and part from DC. Do I apportion his income somehow? Or do I need to file a Maryland non-resident return?

Finally, what is the difference between a DC 30 and a DC 40? Does he need both? One is showing zero tax liability, but the other is a whopper.

Thanks for any help you guys can give at this trying time of the year.

[Pacun]

I have a client who lives in DC and works as a self-employed attorney in DC and Maryland. Part of his compensation came from the State of Maryland and part from DC. Do I apportion his income somehow? Or do I need to file a Maryland non-resident return?

Finally, what is the difference between a DC 30 and a DC 40? Does he need both? One is showing zero tax liability, but the other is a whopper.

Thanks for any help you guys can give at this trying time of the year.

You ONLY need to file Fed Sch C and D-40 (you know what do to with Fed). Do not file in MD nor devide the income. If he doesn't have a couple of employees, DO NOT file D-30 and discard it before efiling.

For VA, DC and MD we have a reciprocity agreement and individuals (self employed too) pay taxes on the state where they live. If taxes were withheld on the other states, we file a non-resident form and request all money. If he moved between this states within the year, we allocate the monies and file part year returns.

[samingeorgia]

Thank you a lot: it seems to me that D-30 kind of overlaps the D-40. I assumed that I needed to do a MD return because he did work in MD and was paid by their court system. He has no employees and only an office in DC. He was a resident of DC all year.

Thanks again!