Washington County, Maryland is included in the Hagerstown-Martinsburg, MD-WV Metropolitan Statistical Area, which is also included in the Washington-Baltimore-Arlington, DC-MD-VA-WV-PA Combined Statistical Area. The closes states to Washington County is west Virginia, Pennsylvania, Virginia, and Tennessee. The western portions of the Province of Maryland (including present Washington County) were incorporated into Prince George's County in 1696. This original county included six current counties. The first to be created was Frederick, separated from Prince George's County in 1748. Following independence, the sovereign State of Maryland formed Washington County on September 6, 1776, by the division of Frederick County. At the same time, a portion
Comptroller of the Treasury of Maryland v. Wynne collected by the state's comptroller of the treasury. Residents who earn income outside of Maryland may receive a credit against the state, but not the county income tax for income taxes paid on that income to other states. Nonresidents who earn income in Maryland must pay the state income tax and, in lieu of the county income tax, a "special nonresident tax" that was set at a rate "equal to the lowest county income tax rate set by any Maryland county." In 2006, Maryland residents Brian and Karen Wynne, a married couple, earned income from other states through an S