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Mario (71) and Teresa (69) are lifelong Maryland residents. They are both retired, and in January 2020, they purchased a second home in Santa Fe,
Mario (71) and Teresa (69) are lifelong Maryland residents. They are both retired, and in January 2020, they purchased a second home in Santa Fe, New Mexico. They made several trips to Santa Fe during the year. However, they still maintain a permanent residence in Maryland, and they consider this to be their principal establishment and true home. For tax purposes, what is their Maryland residency status? Nonresident. Temporary resident. Resident under the domicile test. Resident under the statutory test
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