×
tax forms found in
Tax Form Code
Tax Form Name

Maryland Free Printable 2023 Form 505NR Non Resident Income Tax Calculation for 2024 Maryland Nonresident Income Tax Computation

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-maryland-form-505nr.pdf, and you can print it directly from your computer.

Nonresident Income Tax Computation
2023 Form 505NR Non Resident Income Tax Calculation

MARYLAND FORM Print Using Blue or Black Ink Only 505NR 2023 NONRESIDENT INCOME TAX CALCULATION ATTACH TO YOUR TAX RETURN First Name MI Last Name Social Security Number Spouse's First Name MI Spouse's Last Name Spouse's Social Security Number If you are filing Form 505, use the Form 505NR Instructions appearing on page 2 of this form. If you are filing Form 515, use the Form 505NR Instructions appearing in Instruction 18 of the Form 515 Instructions. PART I – CALCULATION OF TAX WITHOUT ALLOWING CERTAIN MODIFICATIONS 00 1. Enter Taxable net income from Form 505, line 31 (or Form 515, line 32). . . . . . . . . . . . . . . . . . . 1. 00 2. Enter tax from Tax Table or Computation Worksheet Schedules I or II. Continue to Part II.. . . . . . 2. PART II – CALCULATION OF MARYLAND TAX 3. Enter your federal adjusted gross income from Form 505 00 (or Form 515), line 17 (Column 1).. . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 00 3a. Earned Income (See instructions.). . . . . . . . . . . . . . . . . . . . . . . . . . 3a. 00 4. Enter your federal adjusted gross income plus additions from Form 505 (or 515) line 21. . . . . . . . 4. 00 5. Enter the Taxable Military Income of a Nonresident from line 22 of Form 505. . . . . . . . . . . . . . . . 5. 00 6a. Enter your subtractions from line 23 of Form 505 or Form 515 . . . . . . . . . . . . . . . . . . . . . . . . . 6a. 6b. Enter non-Maryland income from Form 505 (or 515) not included on lines 5 00 or 6a of this form (See instructions.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b. 00 7. Add lines 5 through 6b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 00 8. Maryland Adjusted Gross Income. Subtract line 7 from line 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . 8. If you are using the standard deduction, recalculate the standard 00 deduction based on the income on line 8 and enter on line 8a. . 8a. 9. Maryland Income Factor. Divide line 8 by line 3. The factor cannot exceed 1.000000 and cannot be less than 0. If line 8 is 0 or less, the factor is 0. If line 8 is greater than 0 and line 3 is 0 or less, the factor is 1.000000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Deduction amount. If you are using the standard deduction, multiply the standard 00 deduction on line 8a by line 9 of this form and enter on line 10a . . 10a. If you are itemizing your deductions, multiply the deduction on 00 Form 505, line 26d, by line 9 of this form and enter on line 10b. . . 10b. Form 515 Users, see Instruction 18 in Form 515 Instructions. 00 11. Net income (Subtract line 10a or 10b from line 8.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Exemption amount. Multiply the total exemption amount on Form 505, line 28 00 (or Form 515, line 29) by line 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 00 13. Maryland Taxable Net Income (Subtract line 12 from line 11.). . . . . . . . . . . . . . . . . . . . . . . . . . 13. 00 14. Enter the tax amount from line 2 of this form.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Maryland Nonresident factor: Divide the amount on line 13 on this form by line 1. If more than 1.000000, enter 1.000000. If 0 or less, the factor is 0. . . . . . . . . . . . . . . . . . . . . 15. 16. Maryland Tax. Multiply line 14 by line 15. Enter this amount on Form 505, line 32a 00 (Form 515, line 33).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Special nonresident tax. Multiply line 13 of this form by 0.0225. Enter this amount 00 on Form 505, line 32b. If line 13 is 0 or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. FOR FORM 515 FILERS ONLY. If you are: (1) a nonresident employed in Maryland and (2) you are a resident of a local jurisdiction that imposes a local income or earnings tax on Maryland residents, then you must file a Form 515 to report and pay a tax on your Maryland wages. Form 515 filers pay a local income tax instead of the Special Nonresident Tax. 18. Local Income Tax. Multiply line 13 of this form by the local rate of the Maryland county (or Baltimore City) where you are employed. Enter this amount on Form 515, line 39. If line 13 is 0 or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. MARYLAND FORM 505NR Using Form 505NR, Nonresident Income Tax Calculation, follow the line-by-line instructions below to figure your Maryland tax. Line 1.  Enter the taxable net income from Form 505, line 31 or Form 515, line 32. Line 2.  Find the income range in the tax table that applies to the amount on line 1 of Form 505NR. Find the Maryland tax corresponding to your income range. Enter the tax amount from the tax table. If your taxable income on line 1 is $50,000 or more, use the Maryland Tax Computation Worksheet schedules at the end of the tax table. Line 3.  Enter your federal adjusted gross income (FAGI) from Form 505 or Form 515 lines 17 (column 1). Line 3a. 2023 NONRESIDENT INCOME TAX CALCULATION INSTRUCTIONS Enter your earned income. Earned income includes wages, salaries, tips, professional fees and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your federal AGI. Line 7. Add lines 5 through 6b. Line 8.  Subtract line 7 from line 4. This is your Maryland Adjusted Gross Income. Line 8a.  If you are using the standard deduction amount, recalculate the standard deduction (line 8) based on the Maryland adjusted gross income. Line 9.  Compute your Maryland income factor by dividing line 8 by line 3. Carry the factor to six decimal places. The factor cannot exceed 1.000000 and cannot be less than 0. If line 8 is 0 or less, the factor is 0. If line 8 is greater than 0 and line 3 is 0 or less, the factor is 1.000000. Line 10a.  If you are using the standard deduction, multiply the standard deduction on line 8a by the Maryland Income Factor (line 9) and enter on line 10a. Line 10b.  If you are itemizing your deductions, multiply the deduction on Form 505 line 26d by the Maryland Income Factor (line 9) and enter on line 10b. Enter the amount from Form 505 or 515, lines 21. Line 11.  If you are using the standard deduction, subtract line 10a from line 8. If you are using itemized deductions, subtract line 10b from line 8. Line 5.  Taxable Military Income of a nonresident, if applicable. Line 12.  Multiply the total exemption amount on Form 505 or Form 515, line 29 by the factor on line 9. Line 6a.  Enter the amount of your subtractions from lines 23 of Form 505 or 515. Line 13.  Subtract line 12 from line 11. Maryland taxable net income. Line 6b.  Enter any non-Maryland income (not including losses reported on lines 1 through 14 of column 3, or adjustments to income reported on line 16 of column 3) from Form 505 (or 515), that have not been included on lines 5 or 6a of this form. Line 14. Line 4.  Note: Make sure that you follow the Important instruction for line 6b above to arrive at the correct amount. The non-Maryland losses and adjustments should have been reported on line 18 of Form 505 (or 515) and included on the amounts reported on line 4 of this form.  sure to include the following items if not Be already included on lines 5 or 6a. •  Maryland salaries and wages should be included if you are a resident of a reciprocal state. •  Income subject to tax as a resident when required to file both Forms 502 and 505 should be included. •  Line 17 of column 3 on Form 505 (or 515) should also include income for wages earned in Maryland by a nonresident rendering police, fire, rescue or emergency services in an area covered under a state of emergency declared by the Maryland Governor, if the wages are paid by a nonprofit organization not registered to do business in the state and not otherwise doing business in the state, or by a state, county or political subdivision of a state, other than the State of Maryland. COM/RAD-318 This is your Enter the tax from line 2 of this form. Line 15.  Divide the amount on line 13 of this form by the amount on line 1. Carry this Maryland nonresident factor to six decimal places. If more than 1.000000, enter 1.000000. If 0 or less, enter 0. Line 16.  Multiply line 14 by line 15 to arrive at your Maryland tax. Enter this amount on line 16 and on Form 505, line 32a or Form 515, line 33. Line 17.  Multiply line 13 by 0.0225. Enter this amount on line 17 and on Form 505, line 32b. If line 13 is 0 or less, enter 0. On Form 505, add lines 32a, 32b, and 32c and enter the total on line 32d. Note: If you are using Form 505NR with Form 505, follow the instructions above. If you are using Form 505NR with Form 515, follow Instruction 18 in the Form 515 instructions.
Extracted from PDF file 2023-maryland-form-505nr.pdf, last modified December 2023

More about the Maryland Form 505NR Individual Income Tax Nonresident TY 2023

We last updated the Nonresident Income Tax Computation in January 2024, so this is the latest version of Form 505NR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 505NR directly from TaxFormFinder. You can print other Maryland tax forms here.

Other Maryland Individual Income Tax Forms:

TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 502 Maryland Resident Income Tax Return
Form PV Tax Payment Voucher, Estimated tax Form, and Extension
Form 502R Retirement Income Form
Form 502D Maryland Personal Declaration of Estimated Income Tax (DISCONTINUED)
Resident Booklet Income Tax Forms & Instructions Booklet

Download all MD tax forms View all 42 Maryland Income Tax Forms


Form Sources:

Maryland usually releases forms for the current tax year between January and April. We last updated Maryland Form 505NR from the Comptroller of Maryland in January 2024.

Show Sources >

Form 505NR is a Maryland Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Maryland Form 505NR

We have a total of thirteen past-year versions of Form 505NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 505NR

2023 Form 505NR Non Resident Income Tax Calculation

2022 Form 505NR

505NR_49 121622 A

2021 Form 505NR

TY-2021-505NR

2020 Form 505NR

TY-2020 - 505NR

2019 Form 505NR

Tax Year 2019 - Form 505NR Nonresident Income Tax Calculation

2018 Form 505NR

TY-2018-505NR.pdf


TaxFormFinder Disclaimer:

While we do our best to keep our list of Maryland Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/index.php/maryland/form-505nr