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Maryland Nonresident Subtractions
Extracted from PDF file 2023-maryland-form-505su.pdf, last modified December 2023Nonresident Subtractions
MARYLAND FORM Print Using Blue or Black Ink Only 505SU 2023 NONRESIDENT SUBTRACTIONS FROM INCOME ATTACH TO YOUR NONRESIDENT TAX RETURN First Name MI Last Name Social Security Number Spouse's First Name MI Spouse's Last Name Spouse's Social Security Number Subtractions from income. Determine which subtractions from income apply to you. See Instruction 13 in Nonresident Booklet for more information. PART I To the extent one or more of these items is included in your federal adjusted gross income a. Payments from a pension system to firemen and policemen for job-related injuries or disabilities (but not more than the amount included in your total income). . . . . . . . . . . . . . . . . . a. c. Amount of refunds of state or local income tax included on line 4 of Form 505. . . . . . . . . . . . . . c. d. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to the State (but not more than the amount included in your total income). . . . . . . . . d. e. Profit (without regard to losses) from the sale or exchange of bonds issued by the State or local governments of Maryland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. j. Amount added to taxable income for the use of an official vehicle by a member of a state, county or local police or fire department. The amount is listed separately on your W-2. . . . . . . . j. n. Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by any county or municipal corporation of the State. . . . . . . . . . . . . . . . n. r. Amount of interest on U.S. obligations; capital gains from the sale or exchange of U.S. obligations; dividends from mutual funds that invest in U.S. obligations. . . . . . . . . . . . . . . . . . . r. s. Amount of interest and dividend income (including capital gain distributions) of a dependent child that is included in the parent's federal gross income under the Internal Revenue Code Section 1(g)(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s. t. Social Security, Tier I, Tier II and/or supplemental Railroad Retirement benefits included in your federal adjusted gross income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t. u. Military Retirement Income. Individuals at least 55 years of age on the last day of the taxable year may claim up to $20,000 of military retirement income, including death benefit, received in the taxable year. Individuals under the age of 55 on the last day of the taxable year may claim up to $12,500 of military retirement income received in the taxable year. . . . . . . . . . . . . . . . . . . . . . u. w. Lesser of $1,200 or the income subject to Maryland tax of the spouse with the lower income if both spouses have income subject to Maryland tax and file a joint return. . . . . . . . . . . . . . . . w. y. Any income that is related to tangible or intangible property that was seized, misappropriated or lost as a result of the actions or policies of Nazi Germany towards a Holocaust victim . . . . . . y. aa. Payments from a pension system to the surviving spouse or other beneficiary of a law enforcement officer or firefighter whose death arises out of or in the course of their employment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . aa. bb. Net subtraction modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Complete and attach Form 500DM. See Administrative Release 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . bb. cc. Net subtraction modification to Maryland taxable income when using the federal special 2-year carryback (farming loss only) period for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cc. cd. Net subtraction modification to Maryland taxable income resulting from the federal ratable inclusion of deferred income arising from business indebtedness discharged by reacquisition of a debt instrument. Complete and attach Form 500DM. See Administrative Release 38. . . cd. dd. Income derived within arts and entertainment district(s) by a qualifying residing artist. Complete and attach Form 502AE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dd. dm. Net subtraction modification from multiple decoupling provisions. Complete and attach Form 500DM. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dm. COM/RAD-033 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 MARYLAND FORM 505SU NAME NONRESIDENT SUBTRACTIONS FROM INCOME 2023 Page 2 ATTACH TO YOUR NONRESIDENT TAX RETURN SSN ee. Amount received as a grant under the Solar Energy Grant Program administered by the Maryland Energy Administration but not more than the amount included in your total income. . ee. gg. Amount of income for services performed in Maryland by the civilian spouse of a member of the armed forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . gg. hh. Net subtraction to adjust phase out of exemptions as a result of including U.S. obligations in your adjusted gross income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . hh. ii. Interest income from Build America Bonds. See Administrative Release 13. . . . . . . . . . . . . . . . . ii. jj. Gain resulting from a payment from the Maryland Department of Transportation as a result of the acquisition of a portion of the property on which your principal residence is located. . . . . jj. mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful discrimination. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . mm. nn. Amount of student loan indebtedness discharged. Attach notice. . . . . . . . . . . . . . . . . . . . . . nn. oo. The value of any medal given by the International Olympic Committee, the International Paralympic Committee, the Special Olympics International Committee, or the International Committee of Sports for the Deaf AND any prize money or honoraria received from the United States Olympic Committee from a performance at the Olympic Games, the Paralympic Games, the Special Olympic Games, or the Deaflympic Games . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . oo. qq. Amount of qualified principal residence indebtedness included in federal adjusted gross income that was allowable as an exclusion under the Mortgage Forgiveness Debt Relief Act of 2007, as amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . qq. rr. Up to $50,000 of compensation received by an individual during the taxable year in exchange for the sale of a perpetual conservation easement on real property located in Maryland. . . . . . . rr. xc. Amount of a distribution to a designated beneficiary from a Maryland ABLE account, unless it is a refund or non-qualified distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xc. xe. An amount included in federal adjusted gross income contributed by the State into an investment account under §18-19A-04.1 of the Education Article during the taxable year. . . . . .xe. vv. The value of a subsidy for rental expenses received by a resident of Howard County under the "Live Where You Work" program of the Downtown Columbia Plan. For more information, visit marylandtaxes.gov.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vv. 1. Subtotal. Add all lines in Part I and enter the amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. PART II To the extent one or more of these items apply to your Maryland income. Include only the part that is attributable to Maryland f. Child and dependent care expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credit allowed under the Internal Revenue Code Section 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h. i. Expenses incurred for reforestation or timber stand improvement of commercial forest land. . . . i. k. Up to $12,000 in expenses incurred by parents to adopt a child with special needs through a public or nonprofit adoption agency; up to $10,000 for adoption of a child without special needs . . . . . k. l. Purchase and installation costs of certain enhanced agricultural management equipment. Attach a copy of the certification. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l. m. Deductible artist's contribution. Complete and attach Form 502AC . . . . . . . . . . . . . . . . . . . m. o. Value of farm products you donated to a gleaning cooperative. Attach a copy of the certification. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o. q. Unreimbursed charitable travel expenses. Complete and attach Form 502V. . . . . . . . . . . . . . q. va. The Honorable Louis L. Goldstein Volunteer, Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program. Attach a copy of the certification. . . . . . . . . . va. vb. The Honorable Louis L. Goldstein Volunteer Police Personnel Subtraction Modification Program. Attach a copy of the certification. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vb. xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland Prepaid College Trust. See Administrative Release 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xa. COM/RAD-033 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 MARYLAND FORM 505SU NAME NONRESIDENT SUBTRACTIONS FROM INCOME 2023 Page 3 ATTACH TO YOUR NONRESIDENT TAX RETURN SSN xb. Up to $2,500 per account contributor per beneficiary of the total of all amounts contributed to investment accounts under the Maryland College Investment Plan . . . . . . . . . . . . . . . . . . . . . xb. xd. Up to $2,500 per ABLE account contributor per beneficiary of the total of all amounts contributed under the Maryland ABLE Program. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xd. z. Expenses incurred to buy and install handrails in an existing elevator in a qualified healthcare facility or other building in which at least 50% of the space is used for medical purposes. . . . . . z. ff. Amount of the cost difference between a conventional on-site sewage disposal system and a system that utilizes nitrogen removal technology, for which the Department of Environment's payment assistance program does not cover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ff. kk. Qualified conservation program expenses up to $500 for an application approved by the Department of Natural Resources to enter into a Forest Conservation and Management Plan. . . kk. ll. Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ll. pp. Unreimbursed expenses incurred by a foster parent on behalf of a foster child. . . . . . . . . . . . . pp. ss. Up to $10,000 of certain qualified unreimbursed expenses paid or incurred attributable to the donation of certain organs for organ transplantation by a living individual . . . . . . . . . . . . . . . . ss. tt. Up to $250 of certain unreimbursed expenses paid or incurred by a full time K-12 teacher for the purchase of certain classroom supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . tt. yb. Allows a certain subtraction for the amount of ordinary and necessary expenses for State licensed cannabis businesses (See Instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .yb. Cannabis Business License Number: 00 00 00 00 00 00 00 00 00 00 yc. Allows a subtraction modification against the Maryland income tax for union dues paid by an individual during the taxable year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . yc. 00 2. Subtotal. Add all lines in Part II and enter the amount here. . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 00 PART III Share of Maryland subtractions flowing through to you from a pass-through entity or fiduciary. b. Net Maryland subtraction from Maryland Schedule K-1 (510/511) for your share of income from pass-through entities or fiduciaries not attributable to decoupling . . . . . . . . . . . . . . . . . . . . . . . b. dp. Net subtraction decoupling modification from a pass-through entity. Complete and attach Form 500DM. See Administrative Release 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dp. 3. Subtotal. Add all lines in Part III and enter the amount here . . . . . . . . . . . . . . . . . . . . . . . . . . 3. PART IV 4. TOTAL. Add lines 1, 2, and 3, and enter the amount here and on line 23 of Form 505. TOTAL 4. COM/RAD-033 00 00 00 00
2023 505SU Nonresident Subtractions from Income Attach to Your Nonresident Tax Form
More about the Maryland Form 505SU Individual Income Tax Nonresident TY 2023
Subtractions from income. Determine which subtractions from income apply to you. See Instruction 13 in Nonresident Booklet for more information.
We last updated the Nonresident Subtractions in January 2024, so this is the latest version of Form 505SU, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 505SU directly from TaxFormFinder. You can print other Maryland tax forms here.
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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 |
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 505SU from the Comptroller of Maryland in January 2024.
Form 505SU 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 505SU
We have a total of thirteen past-year versions of Form 505SU in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 505SU
2023 505SU Nonresident Subtractions from Income Attach to Your Nonresident Tax Form
2022 Form 505SU
505SU_49 121622 A
2021 Form 505SU
TY-2021-505SU
2020 Form 505SU
TY-2020-505SU
2019 Form 505SU
Tax Year 2019 - Form 505SU Nonresident Subtractions From Income
2018 Form 505SU
TY-2018-505SU.pdf
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