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Maryland Free Printable 2023 Maryland Form 515 Nonresidents employed in Maryland who reside in jurisdictions that impose local income or earnings tax on Maryland residents ta for 2024 Maryland Nonresident Local Tax Return

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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
Extracted from PDF file 2023-maryland-form-515.pdf, last modified December 2023

More about the Maryland Form 515 Individual Income Tax Nonresident TY 2023

For nonresidents employed in Maryland who reside in jurisdictions that impose a local income or earnings tax on Maryland residents. Form 515 requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Nonresident Local Tax Return in January 2024, so this is the latest version of Form 515, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 515 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 515 from the Comptroller of Maryland in January 2024.

Show Sources >

Form 515 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 515

We have a total of thirteen past-year versions of Form 515 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 515

2023 Maryland Form 515 Nonresidents employed in Maryland who reside in jurisdictions that impose local income or earnings tax on Maryland residents ta

2022 Form 515

515_49 010923 A

2021 Form 515

TY-2021-515

2020 Form 515

TY-2020-515

2019 Form 515

Tax Year 2019 - Form 515 For Nonresidents Employed In Maryland Who Reside In Jurisdictions That Impose A Local Income Or Earnings Tax On Maryland Resi

2018 Form 515

TY-2018-515


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