세법상 resident 개념에 대해....(IRS와 주법이 다른가요?)

안녕하세요,

택스보고를 하려고 하는데, Maryland State tax보고하는데서 걸리네요.

제가 IRS 기준상 non-resident인건 확실한데,

Maryland Form 505에 이렇게 써있더라고요

Nonresident: ...... or if your home is outside Maryland but you maintained a place of abode (that is a place to live) in Maryland for more than six months of the tax year and you are physically present in Maryland for 183 days or more (you are a statutory resident.)

== 참고 ==

2 Nonresident, resident and part-year resident.

You are a nonresident if you are not a resident under any of the conditions listed below: You are a resident if your permanent home is in Maryland (the law refers to this as your domicile) or your home is outside Maryland but you maintained a place of abode (that is a place to live) in Maryland for more than six (6) months (183 days) of the tax year and you are physically present in Maryland for 183 days or more (you are a statutory resident). You are a part-year resident if you established or abandoned legal residence during the tax year. If you are an active duty military member, see Instruction 27.

결국 6개월 이상 거주했으면 거주자라는 건데.... 이게 중요한건 electronically file할수 있냐 아니냐를 결정해서 그렇습니다.

제가 보기엔 resident인것 같은데 어떻게 보시나요?

그리고 추가질문으로는...(마일모아 성격에 맞게), 은행이나 카드사에서 resident이냐라고 물을 때, IRS기준인지를 말 안하니, 주법상 resident라면 yes를 선택해도 되려나요...(이건 아닐거같긴 하지만, 뭔가 불분명하긴 하니까..)