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No. If you are a resident of West Virginia and are working in Maryland, your employer is required to withhold Maryland income taxes on your earnings in Maryland. At the end of the year you will have to file a non-resident income tax return with Maryland & settle up with Maryland based upon what your tax works out to be less your Maryland withholding. You may be overpaid & entitled to a refund.
Then, when you complete your regular resident West Virginia return, your "Maryland income" will also be reported on that return; HOWEVER, you will receive a credit on your West Virgina return for any taxes paid to Maryland, up to the amount of West Virgina tax computed on that Maryland income. So there is no double taxation of your "Maryland income".
The state where you earn the income has the first claim to tax those earnings; since you always must report all of your income to your resident state, you receive a credit (on your resident state income tax return) for any taxes paid to another state.
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