Maryland Nonresident Local Tax Return

Nonresident Local Tax Return
2023 Maryland Form 515 Nonresidents employed in Maryland who reside in jurisdictions that impose local income or earnings tax on Maryland residents ta
MARYLAND
FORM

515

OR FISCAL YEAR BEGINNING	
Print Using Blue or Black Ink Only

2023

FOR NONRESIDENTS EMPLOYED
IN MARYLAND WHO RESIDE IN
JURISDICTIONS THAT IMPOSE
A LOCAL INCOME OR EARNINGS
TAX ON MARYLAND RESIDENTS
TAX RETURN

$

2023, ENDING	

Social Security Number

Spouse's Social Security Number

First Name		

MI	

Last Name		

Spouse's First Name	

MI	
Does your name match the name on your social security card? If not, to ensure you get credit
for your personal exemptions, contact SSA at 1-800-772-1213 or visit ssa.gov.

Spouse's Last Name

Place CHECK or MONEY ORDER on top of your
W-2 wage and tax statements and ATTACH HERE
with ONE staple.

Current Mailing Address Line 1 (Street No. and Street Name or PO Box)

Maryland County

Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)

City, Town or Taxing Area
Name of county and incorporated city, town or special taxing area in
which you were employed on the last day of the taxable period if you
earned wages in Maryland. (See Instruction 6.)

City or Town	

State	

ZIP Code + 4

Foreign Country Name	

Foreign Province/State/County	

Foreign Postal Code

FILING STATUS See Instruction 1 to determine if you are required to file.
CHECK 1.	
ONE
BOX
2.	
3.	

Single (If you can be claimed on another person’s tax

4.	

return, use Filing Status 6.)

5.	Qualifying surviving spouse with dependent child

Married filing joint return or spouse had no income

6.	

Married filing separately, Spouse's SSN

Head of household
Dependent taxpayer (Enter 0 in Exemption Box (A) See Instruction 8.)

RESIDENCE INFORMATION See Instruction 9.
Enter 2-letter state code for your state of legal residence.
If PA resident, enter both County 	

	

and City, Borough or Township

Were you a resident of another state for the entire year of 2023? If no, attach explanation.	 Yes	No
Are you or your spouse a member of the military?
Did you file a Maryland income tax return for 2022?	

Yes	No
Yes	No

If “Yes,” was it a	

Dates you resided in Maryland for 2023. If none, enter "NONE": FROM	

Resident or a	

TO

Nonresident return?

(MMDDYYYY).

Check here for Maryland taxes withheld in error. (See Instruction 4.)
EXEMPTIONS See Instruction 9. Check appropriate box(es). NOTE: If you are claiming dependents, you must attach the Dependents'
Information Form 502B to this form in order to receive the applicable exemption amount.
A.

		Yourself	

B.

		
65 or over

65 or over	

		
Blind	

Blind		

C.

	Spouse	 Enter number checked	

Enter number checked	

Enter number from line 3 of Dependents Form 502B
D.Enter Total Exemptions (Add A, B and C.) 	
COM/RAD-023

See Instruction 10	 A. $	

00

B. $

00

See Instruction 10	 C. $

00

Total Amount	

00

X $1,000	

D. $

MARYLAND
FORM

515

2023

FOR NONRESIDENTS EMPLOYED
IN MARYLAND WHO RESIDE IN
JURISDICTIONS THAT IMPOSE
A LOCAL INCOME OR EARNINGS
TAX ON MARYLAND RESIDENTS
TAX RETURN

Name

Page 2

SSN

INCOME AND ADJUSTMENTS INFORMATION

(1) FEDERAL INCOME
(LOSS)

(See Instruction 10.)
1. Wages, salaries, tips, etc . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Taxable interest income. . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Taxable refunds, credits or offsets of state and local
income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.
5. Alimony received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Business income or (loss). . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Capital gain or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Other gains or (losses) (from federal Form 4797). . . . . . . 8.
9. Taxable amount of pensions, IRA distributions, and
annuities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Rents, royalties, partnerships, estates, trusts, etc.
(Circle appropriate item.). . . . . . . . . . . . . . . . . . . . . . . 10.
11. Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Unemployment compensation (insurance) . . . . . . . . . . . 12.
13. Taxable amount of Social Security and Tier 1 Railroad
Retirement benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Other income (including lottery or other gambling
winnings). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Total income (Add lines 1 through 14.) . . . . . . . . . . . . . 15.
16. 	Total adjustments to income from federal return (IRA,
alimony, etc.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. 		
Adjusted gross income (Subtract line 16 from line 15.). 17.
ADDITIONS TO INCOME (See Instruction 12.)

(2) MARYLAND INCOME
(LOSS)

(3) NON-MARYLAND
INCOME (LOSS)

00
00
00

00
00
00

00
00
00
00
00

00
00
00
00
00

00

00

00
00
00

00
00
00

00

00

00
00

00

00
00

00
00

00
00

00
00

18. Non-Maryland loss and adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Other (Enter code letter(s) from Instruction 12.)

. . . . . . . . . . . . . . . . . . . . . . . . . . . .  19.

	20. Total additions (Add lines 18 and 19. See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

20.

	21. Total federal adjusted gross income and Maryland additions (Add lines 17 (Column 1) and 20.) . . . . . . . . . . . . .  21.
SUBTRACTIONS FROM INCOME (See Instruction 13.)
22. Taxable Military Income of Nonresident . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23. Other (Enter code letter(s) from Instruction 13.)

22.

. . . . . . . . . . . . . . . . . . . . . . . . . . . .  23.

	24. Total subtractions (Add lines 22 and 23. See instructions.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

24.

	25. Maryland adjusted gross income before subtraction of non-Maryland income. (Subtract line 24 from line 21.) . . .  25.
	26. Amount from line 25 (Maryland adjusted gross income before subtraction of non-Maryland income.). . . . . . . . . .  26.
DEDUCTION METHOD (All taxpayers must select one method and check the appropriate box)
	27.		

STANDARD DEDUCTION METHOD See Instruction 14 and enter amount
ITEMIZED DEDUCTION METHOD See Instruction 15 and enter amount . . . . . . . . . . . . . . . . . . . 

27.

	28. Net income (Subtract line 27 from line 26.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  28.
	29. 		Total exemption amount (from EXEMPTIONS area, page 1) See Instruction 16 . . . . . . . . . . . . . . . . . . . . . . . . .  29.
	30. 		Enter your AGI factor (from worksheet in Instruction 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  30.
	31. 		Maryland exemption allowance (Multiply line 29 by line 30.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  31.
	32. Taxable net income (Subtract line 31 from line 28.) Figure tax on Form 505NR. . . . . . . . . . . . . . . . . . . . . . . . .  32.
MARYLAND TAX COMPUTATION – Complete Form 505NR before continuing.
	33. 		Maryland tax from line 16 of Form 505NR. (Attach Form 505NR.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  33.
33a. Recaptured credit from Part DD, line 1 of Form 502CR. (Attach Form 502CR.) . . . . . . . . . . . . . . . . . . . . 33a.
	34. 		Poverty level credit (See Instruction 19.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

34.

35. 	Income tax credits from Part AA, line 14 of Form 502CR. (Attach Form 502CR. See instructions.). . . . . . . . . . .  35.
36. 	Business tax credits. . . . . . . . . . . . . . . . . . . . . . . . . 

COM/RAD-023

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

You must also file Form 505 electronically to claim a business income tax credit.

MARYLAND
FORM

515

2023

FOR NONRESIDENTS EMPLOYED
IN MARYLAND WHO RESIDE IN
JURISDICTIONS THAT IMPOSE
A LOCAL INCOME OR EARNINGS
TAX ON MARYLAND RESIDENTS
TAX RETURN

Name

Page 3

SSN

00
00

	37. Total credits (Add lines 34 through 36.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  37.
	38. 	Maryland tax after credits (Subtract line 37 from the sum of line 33 and 33a) If less than 0, enter 0.. . . . . . . .  38.
LOCAL TAX COMPUTATION
	39. Local tax from line 18 of Form 505NR. Enter local tax rate used. See Instruction 20.

00
00
00
00

. . . . . . . . . . . . .  39.

	40. Local poverty level credit (from Local Poverty Level Credit Worksheet in Instruction 20.). . . . . . . . . . . . . . . . . .  40.
	41. Local tax after credits (Subtract line 40 from line 39.) If less than 0, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . .  41.
42. Total Maryland and local tax (Add lines 38 and 41.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42.
43. Contribution to Chesapeake Bay and Endangered Species Fund . . . . . . . . . . . . . .

43.

44. Contribution to Developmental Disabilities Services and Support Fund . . . . . . . . .

44.

45. Contribution to Maryland Cancer Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45.

46. Contribution to Fair Campaign Financing Fund . . . . . . . . . . . . . . . . . . . . . . . . . .

46.

00
00
00
00

00

47. Total Maryland income tax, local income tax and contributions (Add lines 42 through 46.) . . . . . . . . . . . . 47.
48. 	Total Maryland and local tax withheld (Enter total from your W-2 and 1099 forms and attach
if MD and/or local tax is withheld.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

48.

49. 	2023 estimated tax payments, amount applied from 2022 return and payments made with an
extension request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

49.

50. 	Enter amount of Maryland tax from line 38 if Pennsylvania resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.
	51. Refundable personal income tax credits from Part CC, line 10 of Form 502CR (Attach Form 502CR.
See Instruction 21.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  51.
52. 		Total payments and credits (Add lines 48 through 51.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  52.
	53. Balance due (If line 47 is more than line 52, subtract line 52 from line 47.) . . . . . . . . . . . . . . . . . . . . . . . . . 

53.

54. 	Overpayment (If line 47 is less than line 52, subtract line 47 from line 52.). . . . . . . . . . . . . . . . . . . . . . . . . 

54.

	55. Amount of overpayment TO BE APPLIED TO 2024 ESTIMATED TAX. . . . . . . . . 

55.

	56. 		Amount of overpayment TO BE REFUNDED TO YOU (Subtract line 55 from line 54.). . . . . . . . . . . REFUND
	57. Interest charges from Form 502UP

56.

. . . . . . . . . . . . . . Total

57.

	58. 		TOTAL AMOUNT DUE (Add line 53 and line 57.) IF $1 OR MORE, PAY IN FULL WITH THIS RETURN. . . .

58.

or for late filing

CODE NUMBERS (3 digits per line)

Check here
if you authorize your preparer to discuss this return with us. Check here
if you agree to receive your 1099G
Income Tax Refund statement electronically. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief it is true, correct and complete. If prepared by a
person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge.

Your signature	

Date	

Spouse’s signature	

Printed name of the preparer / or Firm's name	

Street address of preparer or Firm's address

Signature of preparer other than taxpayer (Required by Law)

City, State, ZIP code +4

Daytime telephone no.	

Home telephone no.

Make check or money order payable to Comptroller of Maryland. On your check or money
order, you must include the Social Security number or Individual Taxpayer Identification
Number (ITIN) of the taxpayer if filing individually, if filing jointly, you must include the
Social Security number/ ITIN of the primary taxpayer, tax type, and tax year on the check
or money order. Mail to:

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001

COM/RAD-023

Telephone number of preparer	

Date

Preparer’s PTIN (Required by Law)

To make an online payment, scan the
QR code below and follow instructions.

MARYLAND
FORM

515

2023

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

DUE DATE
Your return is due by April 15, 2024. If any due date falls on a
Saturday, Sunday or legal holiday, the return must be filed by
the next business day.
COMPLETING THE RETURN
You must use blue or black ink when com­
pleting your return.
DO NOT use pencil or red ink. Submit the original return, not a
photocopy. If no entry is needed for a specific line, leave blank.
Do not enter words such as “none” or “zero” and do not draw a
line to indicate no entry.
You may round off all cents to the nearest whole dollar. Fifty
cents and above should be rounded to the next higher dollar.
PENALTIES
There are severe penalties for failing to file a tax return, failing
to pay any tax when due, filing a false or fraudulent return or
making a false certification. Penalties may include civil fines,
criminal fines, and imprisonment. In addition, interest is charged
on amounts not paid.
To collect unpaid taxes, the Comptroller is authorized to seize
the salary, wages, or property of delinquent taxpayers.
EXPLANATION OF TAX
The individual’s employer shall withhold the Maryland local
income tax. The individual shall not be required to file Maryland
Form 515, nor the employer withhold the local tax, if the
Comptroller determines that the locality in which the individual
resides does not impose a tax on Maryland residents with
respect to income from salary, wages or other compensation for
personal services performed in the locality or, if it does im­pose
such a tax, that it provides an exemption, credit or other
procedure where­
by the in­
come of residents of Maryland is
rendered free of taxation and withholding.

Page 1

b.	Do not include Social Security or Railroad Retirement benefits
in your total federal income.
c.	
Add to your total federal income any Maryland additions to
income. Do not include any additions related to non-Maryland
income or loss. (See Instruction 11.) This is your Maryland
gross income.
d.	
If you are a dependent taxpayer, add to your total federal
income any Maryland additions and subtract any Maryland
sub­
tractions. (See Instructions 11 and 12.) This is your
Maryland gross income.
e.	
You must file a Maryland return if your Maryland gross
income equals or exceeds the income levels in Table 1.
f.	If you or your spouse is 65 or over, use Table 2, “Minimum
Filing Levels for Taxpayers 65 or Over” on this page.
MINIMUM FILING LEVELS TABLES
TABLE 1
MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65
Single person (including dependent taxpayers) . . . . . . . . . . .  $ 	13,850
Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 	27,700
Married persons filing separately . . . . . . . . . . . . . . . . . . . . .  $	13,850
Head of Household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 	20,800
Qualifying Surviving Spouse . . . . . . . . . . . . . . . . . . . . . . . .  $ 	27,700
TABLE 2
MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER
Single, age 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $	15,700
Joint Return, one spouse, age 65 or over. . . . . . . . . . . . . . .  $	29,200
Joint Return, both spouses, age 65 or over. . . . . . . . . . . . . .  $	30,700
Married persons filing separately, age 65 or over. . . . . . . . . .  $	13,850
Head of Household, age 65 or over . . . . . . . . . . . . . . . . . . .  $	22,650
Qualifying Surviving Spouse, age 65 or over. . . . . . . . . . . . .  $	29,200

1	

Who is a nonresident?

In general, every individual other than a resident of Maryland is
a nonresident.
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.

2	

Who must file?

Decide if you must file a nonresident Maryland income tax
return, Form 515. In general, you are liable for local income tax
and must file this return if you are a nonresident of Maryland
AND you received salary, wages or other compensation for
personal services performed in any county of Maryland or in
Baltimore City AND you lived in a jurisdiction that imposes
a local income or earnings tax on Maryland residents AND
you are required to file a federal return. For more information,
visit marylandtaxes.gov.
TO DETERMINE IF YOU ARE REQUIRED TO FILE A
MARYLAND RETURN:
a.	Add up all of your federal gross income (except any income
which is exempt by law) to determine your total income.

MARYLAND TAX WITHHELD IN ERROR:
If Maryland tax was withheld in error from your income, you
must file to obtain a refund of the withholding. Complete all of
the information at the top of the form through the filing status,
residence information and exemption areas. Enter your federal
adjusted gross income on line 17 in both columns 1 and 3 and
line 24. Then complete lines 48-52, 54 and 56.
Sign the form and attach withholding statements (Form W-2 or
1099) showing Maryland tax withheld equal to the refund you
are claiming.
Your form is then complete. You must file within three years of
the original due date to receive any refund.

3	

What income is taxable?

If you are required to file Form 515, then you are subject to
local income tax on that portion of your federal adjusted gross
income from salary, wages or other compensation for personal
services performed in any county of Maryland or Baltimore City.
If you have income other than wages subject to Maryland
tax, you must also file Form 505. For more information, visit
marylandtaxes.gov or email your question to TAXHELP@
marylandtaxes.gov. You may also call 1-800-638-2937 or from
Central Maryland 410-260-7980. If you are required to file Form
515 and you reside in any state other than Pennsylvania, your
wages are also subject to Maryland state income tax.

MARYLAND
FORM

515

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

4	

Use of federal return.

First complete your 2023 federal income tax return.
You will need the information from your federal return and all
schedules to complete your Maryland return. Before you continue beyond this point, complete your federal return and all
schedules. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they were
reported on your federal return and schedules. However, all
items reported on your Maryland return are subject to verification, audit and revision by the Comptroller’s Office.

5	

Name and address information.

Complete the Name, Current Mailing Address - Line 1, Current
Mailing Address - Line 2 and Social Security number lines.
If using a foreign address, complete the lines indicated
for Country Name, Province/State/County, and Postal
Code.

2023
Page 2

The Social Security number(s) (SSN) must be a valid number
issued by the Social Security Administration of the United States
Government. If you, your spouse or dependent(s) do not have
a SSN and you are not eligible to get a SSN, you must apply for
an Individual Tax Identification Number (ITIN) with the IRS. You
should wait until you have received it before you file. Enter it
wherever your SSN is requested on the return.
A missing or incorrect SSN or ITIN could result in the disallowance of any credits or exemptions you may be entitled to and
result in a balance due.
A valid SSN or ITIN is required for any claim of exemption for a
dependent. If you have a dependent who was placed with you
for legal adoption and you do not know their SSN, you must get
an Adoption Tax Identification Number (ATIN) for the dependent
from the IRS. If your child was born and died in this tax year
and you do not have a SSN for the child, complete just the
name and relationship of the dependent and enter code 322, on
one of the code number lines located on page 3 of the form.

LIST OF INCORPOR ATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND
Political Subdivision Code
ALLEGANY
COUNTY . . . . . . .  .0100
Town of Barton . . . . . .  0101
Bel Air . . . . . . . . . . . .  0112
Bowling Green  . . . . . .  0115
Cresaptown  . . . . . . . .  0108
City of Cumberland . . .  0102
Ellerslie . . . . . . . . . . .  0113
City of Frostburg . . . . . 0103
LaVale . . . . . . . . . . . .  0110
Town of Lonaconing  . .  0104
Town of Luke . . . . . . .  0105
McCoole . . . . . . . . . . .  0114
Town of Midland . . . . .  0106
Mt. Savage . . . . . . . . .  0111
Potomac Park . . . . . . .  0109
Town of Westernport . .  0107
ANNE ARUNDEL
COUNTY . . . . . . . .  0200
City of Annapolis  . . . .  0201
Town of Highland
Beach . . . . . . . . . .  0203
BALTIMORE
COUNTY . . . . . . . .  0300
(No incorporated cities or
towns)
BALTIMORE CITY . . .  0400
CALVERT
COUNTY . . . . . . . .  0500
Town of Chesapeake
Beach . . . . . . . . . .  0501
Town of North Beach . .  0502
CAROLINE
COUNTY . . . . . . . .  0600
Town of Denton  . . . . .  0602
Town of Federalsburg  .  0603
Town of Goldsboro  . . .  0604
Town of Greensboro  . .  0605
Town of Henderson . . .  0611
Town of Hillsboro  . . . .  0606
Town of Marydel . . . . .  0607
Town of Preston . . . . .  0608
Town of Ridgely  . . . . .  0609
Town of Templeville . . .  0610
CARROLL
COUNTY . . . . . . . .  0700
Town of Hampstead  . .  0701

Political Subdivision Code
Town of Manchester  . .  0702
Town of Mt. Airy . . . . .  0703
Town of New Windsor .  0704
Town of Sykesville  . . .  0705
City of Taneytown . . . .  0706
Town of Union Bridge  .  0707
City of Westminster . . . 0709
CECIL COUNTY . . . . .  0800
Town of Cecilton . . . . .  0801
Town of Charlestown . .  0802
Town of Chesapeake
City  . . . . . . . . . . .  0803
Town of Elkton . . . . . .  0804
Town of North East . . .  0805
Town of Perryville . . . .  0806
Town of Port Deposit . .  0807
Town of Rising Sun . . .  0808
CHARLES
COUNTY . . . . . . .  .0900
Town of Indian Head . .  0901
Town of La Plata . . . . .  0902
Port Tobacco Village  . .  0903
DORCHESTER
COUNTY . . . . . . . .  1000
Town of Brookview . . .  1008
City of Cambridge . . . .  1001
Town of Church Creek .  1002
Town of East
New Market . . . . . .  1003
Town of Eldorado  . . . .  1007
Town of Galestown . . .  1009
Town of Hurlock . . . . .  1004
Town of Secretary . . . .  1005
Town of Vienna . . . . . .  1006
FREDERICK
COUNTY . . . . . . .  .1100
City of Brunswick . . . .  1101
Town of Burkittsville . .  1102
Town of Emmitsburg . .  1103
City of Frederick . . . . .  1104
Town of Middletown  . .  1106
Town of Mt. Airy . . . . .  1114
Town of Myersville  . . .  1107
Town of New Market . .  1108
Village of Rosemont  . .  1113
Town of Thurmont . . .  .1110
Town of Walkersville .  .1111
Town of Woodsboro . .  .1112

Political Subdivision Code
GARRETT COUNTY . .  1200
Town of Accident  . . . .  1201
Town of Deer Park  . . .  1203
Town of Friendsville . . . 1204
Town of Grantsville . . .  1205
Town of Kitzmiller . . . .  1206
Town of Loch Lynn
Heights . . . . . . . . .  1207
Town of Mountain
Lake Park  . . . . . . .  1208
Town of Oakland . . . . .  1209
HARFORD COUNTY  .  1300
City of Aberdeen . . . . .  1301
Town of Bel Air . . . . . .  1302
City of Havre de Grace 1303
HOWARD COUNTY . .  1400
(No incorporated cities or
towns)
KENT COUNTY . . . . .  1500
Town of Betterton . . . .  1501
Town of Chestertown . .  1502
Town of Galena . . . . . .  1503
Town of Millington . . . .  1504
Town of Rock Hall . . . .  1505
MONTGOMERY
COUNTY . . . . . . . .  1600
Town of Barnesville . . .  1601
Town of Brookeville . . .  1602
Town of Chevy Chase  .  1615
Section 3 of the Village
of Chevy Chase . . .  1614
Section 5 of the Village
of Chevy Chase . . .  1616
Town of Chevy
Chase View . . . . . .  1617
Chevy Chase Village . .  1613
Village of Drummond  .  1623
Village of Friendship
Heights . . . . . . . . .  1621
City of Gaithersburg . .  1603
Town of Garrett Park . .  1604
Town of Glen Echo  . . .  1605
Town of Kensington . . .  1606
Town of Laytonsville . .  1607
Village of Martin’s
Additions . . . . . . . .  1622
Village of North
Chevy Chase . . . . .  1618

Political Subdivision Code
Town of Oakmont . . . .  1619
Town of Poolesville . . .  1608
City of Rockville . . . . .  1609
Town of Somerset . . . .  1610
City of Takoma Park  . .  1611
Town of Washington
Grove . . . . . . . . . .  1612
PRINCE GEORGE’S
COUNTY . . . . . . . .  1700
Town of Berwyn
Heights . . . . . . . . .  1701
Town of Bladensburg . .  1702
City of Bowie . . . . . . .  1704
Town of Brentwood . . .  1705
Town of Capitol Heights 1706
Town of Cheverly  . . . .  1707
City of College Park  . .  1725
Town of Colmar Manor 1708
Town of Cottage City . .  1709
City of District Heights 1710
Town of Eagle Harbor  .  1711
Town of Edmonston . . .  1712
Town of Fairmount
Heights . . . . . . . . .  1713
Town of Forest Heights 1728
City of Glenarden . . . .  1730
City of Greenbelt  . . . .  1714
City of Hyattsville . . . .  1715
Town of Landover Hills 1726
City of Laurel . . . . . . .  1716
Town of Morningside . .  1727
City of Mt. Rainier . . . .  1717
City of New Carrollton .  1729
Town of North
Brentwood . . . . . . .  1718
Town of Riverdale Park 1720
City of Seat Pleasant . .  1721
Town of University Park 1723
Town of Upper Marlboro 1724
QUEEN ANNE’S
COUNTY . . . . . . . .  1800
Town of Barclay  . . . . .  1805
Town of Centreville . . .  1801
Town of Church Hill . . .  1802
Town of Millington . . . .  1808
Town of Queen Anne . .  1807
Town of Queenstown . .  1803
Town of Sudlersville  . .  1804
Town of Templeville . . .  1806

Political Subdivision Code
ST. MARY’S
COUNTY . . . . . . . .  1900
Town of Leonardtown  .  1902
SOMERSET
COUNTY . . . . . . . .  2000
City of Crisfield . . . . . .  2001
Town of Princess Anne .  2002
TALBOT
COUNTY . . . . . . . .  2100
Town of Easton . . . . . .  2101
Town of Oxford . . . . . .  2102
Town of Queen Anne . .  2105
Town of St. Michaels . .  2103
Town of Trappe . . . . . .  2104
WASHINGTON
COUNTY . . . . . . . .  2200
Town of Boonsboro . . .  2201
Town of Clearspring  . .  2202
Town of Funkstown . . .  2203
City of Hagerstown . . .  2204
Town of Hancock . . . . . 2205
Town of Keedysville . . .  2206
Town of Sharpsburg  . .  2207
Town of Smithsburg  . .  2208
Town of Williamsport . .  2209
WICOMICO
COUNTY . . . . . . . .  2300
Town of Delmar  . . . . .  2301
City of Fruitland . . . . .  2308
Town of Hebron  . . . . .  2302
Town of Mardela
Springs . . . . . . . . .  2303
Town of Pittsville . . . . .  2307
City of Salisbury . . . . .  2304
Town of Sharptown . . .  2305
Town of Willards . . . . .  2306
WORCESTER
COUNTY . . . . . . . .  2400
Town of Berlin  . . . . . .  2401
Town of Ocean City . . .  2402
Pocomoke City . . . . . .  2403
Town of Snow Hill . . . .  2404

MARYLAND
FORM

2023

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

515

6	

Page 3

8	

County, city, town information.

Residence information.

Fill in the box for MARYLAND COUNTY and CITY, TOWN OR
TAXING AREA based on where in Maryland you were employed
on the last day of the tax period (December 31, 2023 for
calendar year taxpayers).
IF YOU WORKED IN BALTIMORE CITY:

Answer all questions and fill in the appropriate boxes/lines. If
you are a Pennsylvania Resident, enter your County of legal
residence as well as your City, Borough or Township, including
the Pennsylvania six (6) digits Political Subdivision Code (PSD).

9	

Exemptions.

Leave the MARYLAND COUNTY line blank.
Write “Baltimore City” on the CITY, TOWN OR TAXING AREA
line.
IF YOU WORKED IN A MARYL AND COUNT Y (NOT
BALTIMORE CITY):
1.	 Write the name of the county on the MARYLAND COUNTY
line.
2.	 Find the county in the List of Incorporated Cities, Towns
and Taxing Areas in Maryland.
3.	 If you worked in one of the areas listed under the county,
write its name on the CITY, TOWN OR TAXING AREA line.
4.	 If you did not work in one of the areas listed for the county,
leave the CITY, TOWN OR TAXING AREA line blank.

7	

Filing status.

Check the filing status box that matches the filing status you
used on your federal return unless you are a dependent taxpayer.
A dependent taxpayer is one who can be claimed as a dependent
on another person’s federal return. If married, taxpayer and
spouse must file separate returns. A dependent taxpayer may
not claim a personal exemption for oneself. Check the box for
filing status 6.
Generally, if you filed a joint federal return for 2023, you must
file a joint Maryland return. Married couples who file joint federal
returns may file separate Maryland returns when one spouse is
a resident of Maryland and the other spouse is a nonresident of
Maryland. If you and your spouse filed separate federal returns,
you must file separate Maryland returns. A Surviving Spouse
may file a joint return with a decedent if a joint federal return
was filed.

Determine which exemptions you may claim and check the
appropriate boxes on the form.
EXEMPTIONS ALLOWED
You are entitled to claim qualified exemptions on the Maryland
return. The amount of your Maryland exemption may be limited
by the amount of your federal adjusted gross income. See
Exemption Amount Chart.
You and your spouse are permitted to claim exemptions for
being age 65 or over or for blindness. These addi­
t ional
exemptions are in the amount of $1,000 each.
Complete the Dependent's Form 502B and the exemption area
on the front of the Form 515 to determine the amount of
exemption allowance to enter on line 29. If any dependent is 65
or over, you receive an extra exemption of up to $3,200. Make
sure you check both boxes.

10

	 Income and adjustments.

Complete lines 1-17 of the Federal Income column using the
figures from your federal return.
Enter in the Maryland Wage Income column all salaries or wages
derived from Maryland sources. Enter in the Non-Maryland
Income/Loss column all other income or loss. Adjustments to
federal gross income are not generally applicable to Maryland
unless they pertain to compensation for services performed in
Maryland.
If you also have income from Maryland such as business income,
rental income, lottery winnings, etc., other than salary, wages
or other compensation for services performed in Maryland, you
must file two nonresident returns. The wage income is taxed on
Form 515 and the non-wage income on Form 505.

EXEMPTION AMOUNT CHART
The personal exemption is $3,200. This exemption is reduced once the taxpayer’s federal adjusted gross income exceeds $100,000
($150,000 if filing Joint, Head of Household, or Qualifying Surviving Spouse with Dependent Child). This reduction applies to the
additional dependency exemptions as well; however, it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use
the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest
from U.S. obligations see Instruction 12, code hh for applicable exemption adjustment.

If Your federal AGI is

$100,000 or less
Over

Single or Married Filing
Separately

Joint, Head of
Household or Qualifying
Surviving Spouse

Each Exemption is

Each Exemption is

Dependent Taxpayer
(eligible to be claimed
on another taxpayer’s
return)
Each Exemption is

$3,200

$3,200

$0

But not over
$100,000

$125,000

$1,600

$3,200

$0

$125,000

$150,000

$800

$3,200

$0

$150,000

$175,000

$0

$1,600

$0

$175,000

$200,000

$0

$800

$0

$0

$0

$0

In excess of $200,000

MARYLAND
FORM

515

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

11

	 ADDITIONS TO INCOME.

Determine which additions to income apply to you.
Write the appropriate amounts on lines 18 and 19 and the total
on line 20 of Form 515. Instructions for each line:
Line 18. NON-MARYLAND LOSS. Enter the total amount of
non-Maryland losses and adjustments to Federal income that
were realized or paid attributable to a non-Maryland source.
Line 19. OTHER ADDITIONS TO INCOME. If one or both of
these apply to you, enter the total amount on line 19 and
identify each item using the code letter.
	 CODE LETTER
c.	Any amount deducted as a donation to the extent that the
amount of the donation is included in an application for the
Endow Maryland Tax Credit on Form 500CR or 502CR.
e.	 Wages, salaries or other compensation for services performed
in Maryland that are not subject to federal tax because of a
treaty.
g.	Pickup contributions of a state retirement or pension system
member. (The pickup amount will be stated separately on
your W-2 form.)
Line 20 Total Additions. (Add Lines 18 and 19)

12

	 Subtractions from income.

Determine which subtractions from income apply to you. Write
the appropriate amounts on lines 22 and 23 and the total on
line 24 of Form 515. Instructions for each line:
Line 22. TAXABLE MILITARY INCOME OF NONRESIDENT.
Enter the amount of military pay included in your federal
adjusted gross income that you received while in the active
service of any branch of the armed forces of the United States.
Line 23. OTHER SUBTRACTIONS FROM INCOME. To the
extent that one or more of these items have been included in
your federal adjusted gross income, enter the total amount on
line 23 and identify each item using the code letter.
	 CODE LETTER
f.	Child and dependent care expenses. You may subtract the
cost of caring for your dependents while you work. There is
a limitation of $3,000 ($6,000 if two or more dependents
receive care.) Copy the amount from either federal Form
2441 or Form 1040 Schedule 3.
j.	 Amount added to your taxable income for the use of an
official vehicle used by a member of a state, county or local
police or fire department. The amount is stated separately
on Form W-2.
w.	Lesser of $1,200 or the Maryland income of the spouse with
the lower income if both spouses have Maryland income and
you file a joint return.
gg.	Amount of income for services performed in Maryland by the
spouse of a member of the armed services, if the spouse is
not domiciled in Maryland and is in Maryland solely to be
with the servicemember serving in compliance with military
orders, pursuant to the Military Spouses Residency Relief
Act. See Administrative Release 1.
hh.	If you have received income from U.S. obligations and your
federal adjusted gross income exceeds $100,000 ($150,000
if filing Joint, Head of Household or Qualifying Surviving
Spouse), enter the difference, if any, between the exemption
amount based upon your federal adjusted gross income and
the exemption amount based upon your federal adjusted
gross income after subtracting your U.S. obligations using

2023
Page 4

the EXEMPTION ADJUSTMENT WORKSHEET (12A).
EXEMPTION ADJUSTMENT WORKSHEET (12A)
Line 1:	 Enter the exemption amount to be
reported on line 29 of Form 515 using
the chart in Instruction 9. . . . . . . . . . . . $__________
Line 2:	 Enter your federal adjusted gross
income as reported in Column 1
of line 17 of your Form 515 . . . . . . . . . $__________
Line 3:	 Enter your income from U.S. obligations
to be included on line 23 of Form 515. . . $__________
Line 4:	 Subtract amount on line 3 from amount
reported on line 2.. . . . . . . . . . . . . . . . . $__________
Line 5:	 Recalculate your exemption amount
using the chart in Instruction 9, using
the income from line 4. Remember to
add your $1,000 exemptions for age
and blindness if applicable. . . . . . . . . . . $__________
Line 6:	 Subtract the exemption amount
calculated on line 1 from the exemption
amount calculated on line 5. If the
amount is less than zero (0), enter
zero (0). If the amount is zero, you
have already received the maximum
exemption that you are entitled to
claim on Form 515 . . . . . . . . . . . . . . . . $__________
If the amount is greater than zero (0), enter this amount
as a subtraction on line 23 of Form 515 with subtraction
code "hh."
Example:
Pat and Chris Jones had a federal adjusted gross income of
$180,000. They also had $40,000 on interest from U.S. Savings
bonds and had a dependent son whom they claimed on the
Maryland tax return. Using Instruction 9, they found that the
exemption amount on their Maryland return (based upon
$180,000 of income) was $2,400 ($800 for three exemptions).
If it were not for the $40,000 of U.S. Savings bonds, their
federal adjusted gross income would have been $140,000 and
their exemption amount would have been $9,600 ($3,200 for
three exemptions). Therefore, Pat and Chris Jones are entitled
to claim a subtraction of $7,200 ($9,600 - $2,400) on line 23
using code letter hh.
yc. Union dues. Enter the amount of dues you paid for labor
union membership attributable to an occupation,
profession, or trade carried on wholly or partly in
Maryland that is included in your federal adjusted
gross income. Do not include (1) dues attributable to an
occupation, profession, or trade carried on wholly outside
of Maryland, (2) the portion of any contributions that
provide funds for the payment of sick, accident, or death
benefits, (3) contributions to a pension fund even if the
union requires you to make contributions, or (4) any
amounts of the contribution that are related to certain
lobbying and political activities. This includes any amounts
the union uses to influence legislators or executive branch
officials or to participate in any political campaign or other
political activities. If your union engages in any of these
activities, it should provide you with the percentage of your
union dues that it uses to conduct these activities.
Do not claim this subtraction if you are self-employed and you

MARYLAND
FORM

515

2023

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

claimed your union dues as a business expense on your
federal return.
Retain all records of your payment of union dues, and make
them available upon request by the Comptroller’s office.
To the extent that one or more of these items apply to
your Maryland income, include only that part
attributable to Maryland on line 23 and identify each
item using the code letter.
h. Expenses up to $5,000 incurred by a blind person for a 		
reader, or up to $1,000 incurred by an employer for a reader
for a blind employee.
k. Adoption of a child: $12,000 if the child adopted has a special
need under the Social Security Act; $10,000 for adoption of a
child without a special need.
m.Deductible artist's contribution. Attach Form 502AC.
o. Value of farm products you donated to a gleaning cooperative
as certified by the Maryland Department of Agriculture.
Attach a copy of the certification.
q. Charitable travel expense. You may subtract from income
unreimbursed vehicle travel expenses for:
1. A volunteer fire company;
2. Service as a volunteer for a charitable organization whose
principal purpose is to provide medical, health or nutritional
care; and
3. Assistance for handicapped students at a Maryland community
college (other than providing transportation to and from the
college). Attach Form 502V.
va. The Honorable Louis L. Goldstein Volunteer Fire, Rescue and
Emergency Medical Services Personnel Subtraction
Modification Program. $7,000 for each taxpayer who is a
qualifying volunteer as certified by a Maryland fire, rescue or
emergency medical services organization. $7,000 for each
taxpayer who is a qualifying member of the U.S. Coast Guard
Auxiliary, Maryland Defense Force or Maryland Civil Air Patrol
as certified by these organizations. Attach a copy of the
certification.
vb.The Honorable Louis L. Goldstein Volunteer Police Personnel
Subtraction Modification Program. $5,000 for each taxpayer
who is a qualifying police auxiliary or reserve volunteer as
certified by a bona fide Maryland police agency. Attach a
copy of the certification.
xa.Up to $2,500 per contract purchased for advanced tuition
payments made to the Maryland Prepaid College Trust. See
Administrative Release 32.
xb. Up to $2,500 per contributor per beneficiary of the total of
all amounts contributed to investment accounts under the
Maryland College Investment Plan. This subtraction
modification may not be claimed if the account holder
received a State contribution under § 18-19A-04.1 of the
Education Article during the taxable year.
xd. Up to $2,500 per ABLE account contributor per beneficiary
of the total of all amounts contributed under the Maryland
ABLE Program. Subject to the $2,500 annual limitation, any
amount disallowed as a subtraction because it exceeds
$2,500 may be carried over until used to the next 10
succeeding taxable years as a subtraction.
ss. A living individual may deduct up to $10,000 of unreimbursed
travel expenses, lodging expenses or lost wages, paid or
incurred, during the taxable year that are attributable to the
donation of all or part of one or more of the individual’s liver,
kidney, pancreas, intestine, lung, or bone marrow to another
individual for organ transplant. If filing a joint return, each
individual may claim up to the maximum amount allowed.

Page 5

tt. A full-time classroom teacher who teaches Kindergarten to
grade 12 in an elementary or secondary school in the State of
Maryland for an academic year ending during the taxable
year may subtract up to $250 of unreimbursed expenses paid
or incurred during the taxable year for the purchase of
classroom supplies used by: 1) students in the classroom; or
2) the teacher to prepare for or during classroom teaching.
An individual may not subtract any expense that is subtracted
from federal adjusted gross income under §62 of the Internal
Revenue Code. If filing a joint return, each individual may
claim up to the maximum amount allowed.
Line 24 Total Subtractions. (Add Lines 22 and 23)

13

	 ADJUSTED GROSS INCOME (AGI) FACTOR.

You must adjust your standard or itemized deductions and
exemptions using the AGI factor calculated in the AGI FACTOR
WORKSHEET (13A). You must carry this amount to six decimal
places.
NOTE: If Maryland adjusted gross income before subtractions
(line 2) is 0 or less, use 0 as your factor. If your federal adjusted
gross income (line 1) is 0 or less and line 2 is greater (or less)
than 0, use 1.000000 as your factor.
AGI FACTOR WORKSHEET (13A)
1.	Enter your federal adjusted gross income
	 (from line 17, Column 1). . . . . . . . . . . . . . .  $__________
2.	Enter your Maryland adjusted gross income
	 before subtraction of non-Maryland income
	 (from line 25). . . . . . . . . . . . . . . . . . . . . . .  $__________
3.	AGI factor. Divide line 2 by line 1 and enter
	 on Form 515, line 30. If less than 0 or
	 greater than 1.000000, enter 1.000000. . . . . 

__________

14

	 STANDARD DEDUCTION.

Complete line 27 and check the box for Standard Deduction
Method.
The Standard Deduction Method gives you a standard deduction
without the need to itemize deductions. Use the appropriate
worksheet to determine the total standard deduction for your
filing status and Maryland income.
You must adjust the total standard deduc­­
tion using the AGI
factor from Instruction 13 to figure your Maryland standard
deduction.
STANDARD DEDUCTION WORKSHEET (14A) PART I
If your filing status is:
Single, Married filing separately or Dependent taxpayer
If your income on 	
line 26 is:	

Worksheet 1

Your standard
deduction is:

$11,333
or less  . . . . . . . . . . . . . . . . . . . . . . . . $	________
1,700 	
	
or
	
If your income is between $11,333 - $17,000
Enter your income from above:----- $ _________
.15
	Multiply by 15 percent (.15)  . . . . . . . . . . . . . . . X	_________
This is your standard deduction. . . . . . . . . . . . .  _$ _________

MARYLAND
FORM

515

If your income on 	
line 26 is:	

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS
or

Your standard
deduction is:

$17,000
or over . . . . . . . . . . . . . . . . . . . . . . . . $ _________
2,550
	
Enter your standard deduction on Part II, line 1.
If your filing status is:
Married filing jointly, Head of household or Qualifying
Surviving Spouse
Worksheet 2

If your income on 	
line 26 is:	

Your standard
deduction is:

3,450 	
	$23,000 or less  . . . . . . . . . . . . . . . . . . . . . . . . $	________
or

	

If your income is between $23,000 - $34,333
Enter your income from above:----- $ _________
Multiply by 15 percent (.15)  . . . . . . . . . . . . . . . X	
.15
This is your standard deduction. . . . . . . . . . . . .  $ _________
If your income on 	
line 26 is:	

or

Your standard
deduction is:

$34,333
or over . . . . . . . . . . . . . . . . . . . . . . . . $ _________
5,150
	
Enter your standard deduction on Part II, line 1.
STANDARD DEDUCTION CALCULATION - PART II
1.	Enter your standard deduction from
Standard Deduction Worksheet (14A) . . . . . . $ __________
2.	Enter your AGI factor
(from line 3, Instruction 13.) . . . . . . . . . . . .

___________

3.	Total Maryland standard deduction
(Multiply line 1 by line 2.).
Enter here and on line 27. . . . . . . . . . . . . . $ __________

15

	 ITEMIZED DEDUCTIONS.

If you figure your tax by the Itemized Deduction Method,
complete line 27 and check the box for Itemized Deduction
Method.
To use the ITEMIZED DEDUCTION METHOD, you must itemize
your deductions on your federal return and complete federal
Form 1040 Schedule A.
Enter the amount from federal Schedule A, line 17, Total
Itemized Deductions, onto line 1 of the BASIC ITEMIZED
DEDUCTIONS WORKSHEET (15A). USE FEDERAL FORM 1040
SCHEDULE A.
Complete lines 1 through 5 and enter the result on line 27 of
Form 515 (there are certain limitations on the deduction amount
of state and local tax. For more information, visit marylandtaxes.
gov). Also, any amounts deducted as contributions of
Preservation and Conservation Easements for which a credit is
claimed must be added to line 2 of the BASIC ITEMIZED
DEDUCTION WORKSHEET (15A).
BASIC ITEMIZED DEDUCTIONS WORKSHEET (15A)
1.	Total federal itemized deductions
(from line 17, federal Schedule A.). . . . . . . . $ __________
2.	State and local income taxes included in

2023
Page 6

federal Schedule A, line 5. . . . . . . . . . . . . . . $ __________
3.	Net deductions (Subtract line 2 from line 1.).$ __________
4.	Enter your AGI factor
(from line 3, Instruction 13). . . . . . . . . . . . . ____________
5.	Total Maryland itemized deductions
(Multiply line 3 by line 4.)
Enter here and on line 27.. . . . . . . . . . . . . . $___________
You are not required to itemize deductions on your Maryland
return because you itemized on your federal return. Figure your
tax each way to determine which method is best for you.
Your Maryland itemized deductions are limited to those
deductions related to Maryland income. You must adjust the
total itemized deductions on line 3 of the BASIC ITEMIZED
DEDUCTION WORKSHEET (15A) using the AGI factor. On line
27 enter the itemized deductions as calculated on line 5 of the
BASIC ITEMIZED DEDUCTION WORKSHEET (15A).
NOTE: If you elected to deduct general sales tax, instead of
state and local income tax, do not enter that amount on line 2
of the BASIC ITEMIZED DEDUCTION WORKSHEET (15A).
If your unreimbursed business expenses include depreciation to
which an adjustment is required for Maryland purposes,
complete Form 500DM to calculate the addition modification “l”
or subtraction modification “bb.”

16

	 EXEMPTION ALLOWANCE COMPUTATION.

You must adjust the total exemption amount on line 29 using
the AGI factor from Instruction 13 to figure your Maryland
exemption allowance.

17

	 FIGURE YOUR TAXABLE NET INCOME.

Subtract line 31 from line 28, and enter this amount on line 32.
Go to Form 505NR using Instruction 18.
The 2023 Maryland tax rate schedules are shown so you can
see the tax rate that applies to all levels of income; however, do
not use them to figure your tax. Instead use the tax tables if
your income is under $50,000; otherwise, use the appropriate
row in the Maryland Tax Computation Worksheet Schedules at
the end of the tax tables to figure your tax. The tax tables and
the Maryland Tax Computation Worksheet Schedules in the
nonresident tax booklet have been based on these tax rate
schedules.

18

	 FIGURE THE MARYLAND TAX.

You must use the tax table if your taxable income is less than
$50,000. 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 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. Tax tables are located at the end of the instructions
in the nonresident tax booklet.
If your taxable income on line 1 is $50,000 or more, use the
Maryland Tax Computation Worksheet Schedules appropriate for
your filing status at the end of the tax tables, or refer to the tax
rate schedules.
Line 3. Enter your federal adjusted gross income (FAGI) from
Form 515, line 17 (Column 1).

MARYLAND
FORM

515

2023

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

Line 3a. Enter the 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 included in
federal AGI.
Line 4. Enter the amount from Form 515, line 21.
Line 5. Enter Taxable Military Income of a nonresident, from
line 22 of Form 515.
Line 6a. Enter the amount of your subtractions from line 23
of Form 515.
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 515 that
have not been included on line 5 or 6a of Form 505NR.
Important Note: Make sure that you follow the 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 515 and included on the amounts reported on line 4 of
Form 505NR.
•	
Line 17 of Column 3 also should include any income from
Maryland sources (other than wages) that was included in
Maryland taxable income on Form 505.
•	
Income subject to tax as a resident when required to file
both a Form 502 and 515 should be included.
•	
Line 17 of Column 3 also should 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.

Page 7

Line 10. If you are using the standard deduction, multiply the
standard deduction from line 1 of the NONRESIDENT STANDARD
DEDUCTION WORKSHEET (14A) in Instruction 14 by the factor
on line 9 of this form, and enter the result on line 10a. If you
are itemizing your deductions, multiply the net deductions from
line 3 of your BASIC ITEMIZED DEDUCTIONS WORKSHEET
(15A) in Instruction 15 by the factor on line 9 of this form, and
enter the result on line 10b.
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 12. Multiply the total exemption amount on Form 515,
line 29 by the factor on line 9.
Line 13. Subtract line 12 from line 11. This is your Maryland
taxable net income.
Line 14. 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 0.000000.
Line 16. Multiply line 14 by line 15 to arrive at your Maryland
tax. Enter this amount on line 16 and on Form 515, line 33.
Line 17. Skip line 17 (used only when filing Form 505) and
complete Form 515 through line 38 and then return to complete
line 18 of this form.
Line 18. Find the local tax rate for the Maryland county in
which you were employed as of the last day of 2023. Enter the
local rate in the space provided for the rate on Form 515, line
39, then return to this form. Multiply line 13 by this local tax
rate and enter this amount on line 18 and on Form 515, line 39.
If line 13 is 0 or less, enter 0 on line 18 and on Form 515 line
39.

Line 7. Add lines 5 through 6b.

Return to Form 515 to complete remainder of return.

Line 8. Subtract line 7 from line 4. This is your Maryland
Adjusted Gross Income.

2023 TAX RATE SCHEDULES

Line 8a. If you are using the standard deduction amount,
recalculate the standard deduction (line 8) based on the
Maryland adjusted gross income.

For taxpayers filing as Single, Married Filing Separately, or as

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 (100%) and cannot be less than zero (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.

Tax Rate Schedule I
Dependent Taxpayers. This rate is also used for taxpayers filing
as Fiduciaries.
If taxable net
At least:	 but
	
$0	
	
$1,000 	

income is:		Maryland Tax is:
not over:
$1,000			
2.00%	 of taxable net income
$2,000	
$20.00	
plus	 3.00%	 of excess over $1,000

POVERTY LEVEL CREDIT WORKSHEET (19A)
Poverty Level Credit
If you checked filing status 6 on your Maryland return, you are not eligible for this credit.

POVERTY INCOME GUIDELINES
NUMBER OF
PERSONS
IN FAMILY/
HOUSEHOLD

INCOME
LEVEL

1

$14,580

2

$19,720

3

$24,860

4

$30,000

5

$35,140

Compare lines 3 and 4. If line 4 is greater than or equal to line 3, STOP HERE.

6

$40,280

You do not qualify for this credit.

7

$45,420

8

$50,560

1.	 Enter the amount from line 21, of Form 515. If you checked filing status 3
(married filing separately) and you filed a joint federal return enter your
joint federal adjusted gross income plus any Maryland additions . . . . . . . . . . . 1 __________________
2.	 Enter the total of your salary, wages, tips and other employee compensation
and net profit from self-employment. (Do not include a farm or business loss.)
Also include your distributive share of pass-through entity income. . . . . . . . . . 2 __________________
3.	 Find the number of persons in your family/household from the chart that is the
same as the number of persons entered on your federal tax return. Enter
the income level that corresponds to the number of persons. . . . . . . . . . . . . . 3 __________________
4.	 Enter the amount from line 1 or 2, whichever is larger. . . . . . . . . . . . . . . . . . 4 __________________

If line 3 is greater than line 4, continue to line 5.
5.	 Multiply line 2 by 5% (.05). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 ___________________
6.	 Multiply line 5 by the Maryland income factor
(from
line 9 of Form 505NR) Enter that amount here and on line 34 of Form 515. . . .  6 ___________________

For families/households with more
than 8 persons, add $5,140 for
each additional person.

MARYLAND
FORM

515

	
	
	
	
	
	

$2,000	
$3,000	
$100,000	
$125,000	
$150,000	
$250,000	

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

$3,000	
$50.00	
$100,000	
$90.00	
$125,000	 $4,697.50	
$150,000	 $5,947.50	
$250,000	 $7,260.00	
	 $12,760.00	

plus	
plus 	
plus 	
plus 	
plus 	
plus	

4.00%	
4.75%	
5.00%	
5.25%	
5.50%	
5.75%	

of
of
of
of
of
of

excess
excess
excess
excess
excess
excess

over
over
over
over
over
over

Tax Rate Schedule II
Surviving Spouse.

If taxable net income is:		Maryland Tax is:
At least:	 but not over:
	
$0	
$1,000			
2.00% of taxable net income
	
$1,000	
$2,000	
$20.00	
plus	 3.00%	 of excess over $1,000
	
$2,000	
$3,000	
$50.00	
plus	 4.00%	 of excess over $2,000
	
$3,000	 $150,000	
$90.00	
plus 	 4.75%	 of excess over $3,000
	 $150,000	 $175,000	 $7,072.50	
plus 	 5.00%	 of excess over $150,000
	 $175,000	 $225,000	 $8,322.50	
plus	 5.25%	 of excess over $175,000
	 $225,000	 $300,000	 $10,947.50	
plus	 5.50%	 of excess over $225,000
	 $300,000		 $15,072.50	
plus	 5.75%	 of excess over $300,000

19

	 POVERTY LEVEL AND OTHER CREDITS FOR 		
	 INDIVIDUALS AND BUSINESSES.

The Earned Income Credit, Local Earned Income Credit and
Refundable Earned Income Credit are not available to be claimed
in tax year 2023.
POVERTY LEVEL CREDIT.
You may claim a credit on line 34 of 5% of your earned income
multiplied by the Maryland income factor if your income is less
than the poverty income guidelines. Complete Part II of the
POVERTY LEVEL CREDIT WORKSHEET (19A) to calculate the
Poverty Level Credit.
Line 35 Income Tax Credit.
CREDITS FOR INDIVIDUALS.
a.	Credits for Income Taxes Paid to Other States. This
credit is not available for nonresident taxpayers.
b.	Credit for Child and Dependent Care Expenses. This
credit is not available for nonresident taxpayers.
c.	Quality Teacher Incentive Credit. If you are a qualified
Maryland teacher who paid tuition to take graduate level
courses required to maintain certification, you may be eligible
for a tax credit.
d.	Credit for Aquaculture Oyster Floats. If you purchased a
new aquaculture oyster float during the tax year, you may be
entitled to a credit of up to $500 for the cost of the float.
e.	Long-Term Care Insurance Tax Credit. If you paid a
premium for a long-term care insurance policy for yourself or
certain resident family members, you may be eligible for a tax
credit.
f.	Credit for Preservation and Conservation Easements.
Individuals who conveyed an easement to the Maryland
Environmental Trust, the Maryland Agricultural Land
Preservation Foundation, or Maryland Department of Natural
Resources to preserve open space, natural resources,
agriculture, forest land, watersheds, significant ecosystems,
viewsheds or historic properties, may be eligible for credit.
Individuals who are eligible to claim the Credit for Preservation
and Conservation Easements and who are not PTE members
must claim this credit on Part F of the Form 502CR. PTE
members who are eligible for this credit must claim the credit
on Form 500CR.
g.	 - RESERVED
h.	Community Investment Tax Credit. Businesses that
contribute to approved Neighborhood and Community
Assistance Programs may be eligible for a tax credit of 50%
of approved contributions with a maximum credit of $250,000

Page 8

on Form 500CR. Individuals who make a nonbusiness
contribution may also be eligible for this tax credit, and may
elect to claim this credit on Part H of Form 502CR instead of
Form 500CR. The credit may not be claimed on both Form
500CR and Form 502CR. PTE members claim this credit on
Form 500CR.

$2,000
$3,000
$100,000
$125,000
$150,000
$250,000

For taxpayers filing Joint, Head of Household, or for Qualifying

2023

i.	Endow Maryland Tax Credit. Businesses that donate $500
of cash or publicly traded securities to a qualified permanent
endowment fund at an eligible community foundation may be
eligible for a tax credit of 25% of the approved donation with
a maximum credit of $50,000 on Form 500CR. Individuals
who make an approved donation may also be eligible for this
tax credit, and may elect to claim this credit on Part I of Form
502CR instead of Form 500CR. The credit may not be claimed
on both Form 500CR and Form 502CR. PTE members claim
this credit on Form 500CR.

	

Note: If you claim the Endow Maryland Tax Credit, the
amount of approved donations which qualify you for this
credit is an addition to income and must be included on line
19. See Instruction 11, code letter c.

j.	Preceptors In Areas With Health Care Workforce
Shortages Tax Credit. If you are a qualified licensed
physician, a qualified physician assistant, or a qualified nurse
practitioner who served without compensation as a preceptor,
you may be eligible to claim a nonrefundable credit against
your State tax liability.
k.	Independent Living Tax Credit. An individual may claim a
credit against their Maryland State income tax equal to 50%
of the qualified expenses incurred during a taxable year to
install accessibility and universal visitability features to or
within a home.
l.	 Endowments of Maryland Historically Black Colleges
and Universities Tax Credit. Taxpayers making donations
to a qualified permanent fund held at an eligible institution of
higher education (Bowie State University, Coppin State
University, Morgan State University, or, University of Maryland
Eastern Shore), may be eligible for a credit of 25% of the
amount of donations. Individuals who make an approved
donation and certified as eligible for this tax credit may claim
the credit on Part L of Form 502CR instead of Form 500CR.
The credit should not be claimed on both Form 500CR and
Form 502CR.
For additional information regarding any of the above income
tax credits, see the instructions for Form 502CR, Income Tax
Credits. Form 502CR and instructions are available from any
office of the Comptroller or visit marylandtaxes.gov.
BUSINESS TAX CREDITS.
Business tax credits cannot be claimed on Form 515. You must
also file Form 505 electronically to claim business income tax
credits.

20

	 LOCAL INCOME TAX AND LOCAL CREDITS.

Maryland counties and Baltimore City may levy an income tax
which is a percentage of Maryland taxable income. Use the
LOCAL TAX RATE CHART and Form 505NR to figure your local
income tax. Use the Maryland county (or Baltimore City) in
which you were employed on the last day of the tax year
and which you showed in the box at the top of Form 515.
2023 Tax Rate Chart
Subdivision	
Rate
Baltimore City . . . . . . . . . . . . . . . . .  .0320
Allegany County. . . . . . . . . . . . . . . .  .0303

MARYLAND
FORM

515

FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO
RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL
INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS
TAX RETURN INSTRUCTIONS

Anne Arundel County. . . . . . . See below*
Baltimore County. . . . . . . . . . . . . . .  .0320
Calvert County. . . . . . . . . . . . . . . . .  .0300
Caroline County. . . . . . . . . . . . . . . .  .0320
Carroll County . . . . . . . . . . . . . . . . .  .0303
Cecil County. . . . . . . . . . . . . . . . . . .  .0280
Charles County. . . . . . . . . . . . . . . . .  .0303
Dorchester County . . . . . . . . . . . . . .  .0320
Frederick Count . . . . . . . . . .See below**
Garrett County. . . . . . . . . . . . . . . . .  .0265
Harford County. . . . . . . . . . . . . . . . .  .0306
Howard County. . . . . . . . . . . . . . . . .  .0320
Kent County. . . . . . . . . . . . . . . . . . .  .0320
Montgomery County. . . . . . . . . . . . .  .0320
Prince George’s County. . . . . . . . . . .  .0320
Queen Anne’s County. . . . . . . . . . . .  .0320
St. Mary’s County. . . . . . . . . . . . . . .  .0300
Somerset County . . . . . . . . . . . . . . .  .0320
Talbot County. . . . . . . . . . . . . . . . . .  .0240
Washington County. . . . . . . . . . . . . .  .0295
Wicomico County . . . . . . . . . . . . . . .  .0320
Worcester County . . . . . . . . . . . . . .0225
Nonresidents use . . . . . . . . . . . . 0225
NOTE
* Anne Arundel Co. The local tax rates for taxable year 2023
are as follows:
(1) .0270 of an individual’s Maryland taxable income of $1
through $50,000; and
(2) .0281 of an individual’s Maryland taxable income in excess
of $50,000.
For Anne Arundel County tax table visit Marylandtaxes.gov.
** Frederick Co. The local tax rates for taxable year 2023
are as follows:
(1) .0275 for taxpayers with Maryland taxable income of
$100,000 or less and a filing status of married filing joint, head
of household, qualifying surviving spouse with dependent child;
(2) .0275 for taxpayers with Maryland taxable income of
$50,000 or less an