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Maryland Free Printable 2023 505 Nonresident Income Tax Return Instructions for 2024 Maryland Maryland Tax Forms & Instruction Booklet for Nonresidents

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Maryland Tax Forms & Instruction Booklet for Nonresidents
2023 505 Nonresident Income Tax Return Instructions

MARYLAND 2023 NONRESIDENT TAX FORMS & INSTRUCTIONS For filing personal income taxes for nonresident individuals Brooke E. Lierman, Comptroller Scan to check your refund status after filing. INSTRUCTION PAGE NEW FOR 2023 New Subtraction Modifications: There are 2 subtraction modification that have been updated and one new subtraction modification. For more information, see Instruction 13 (Line 23, Code Letters va. and yb). Filing Information. . . . . . . . . . . . . . . . . . . . . . . . . i - ii 1. WHAT FORM TO FILE?. . . . . . . . . . . . . . . . . . . . . . . . 1 2. NONRESIDENT, RESIDENT AND PART-YEAR RESIDENT.1 New Addition Modifications: There are no new addition modifications. 3. WHAT INCOME IS TAXABLE OR REPORTABLE. . . . . . . . 1 Tax Credits (individual/business): There are two new tax credits and two that have been updated. See Instruction 20. 4. WHO MUST FILE?. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5. USE OF FEDERAL RETURN. . . . . . . . . . . . . . . . . . . . . 2 House Bill 002: This bill allows a subtraction modification for the amount of union dues paid by an individual during the taxable year if the amount was allowable as a federal itemized deduction prior to 2018. Note: Nonresidents may not claim this subtraction if the dues are attributable to an occupation, profession, or trade carried on wholly outside of Maryland. 6. NAME AND ADDRESS . . . . . . . . . . . . . . . . . . . . . . . . 2 7. SOCIAL SECURITY NUMBER. . . . . . . . . . . . . . . . . . . 3 8. FILING STATUS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 9. RESIDENCE INFORMATION . . . . . . . . . . . . . . . . . . . . 4 House Bill 0180/ Senate Bill 141: This bill increases the maximum subtraction amount for adoption expenses. 10. EXEMPTIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Senate Senate Bill 0452: This bill alters the Film Production Tax Credit by expanding eligible production activities and eligible costs. 11. INCOME AND ADJUSTMENTS. . . . . . . . . . . . . . . . . . . 4 12. ADDITIONS TO INCOME . . . . . . . . . . . . . . . . . . . . . . 5 House Bill 584: This bill increases the amount of the credit for food donations by qualified farms. 13. SUBTRACTIONS FROM INCOME. . . . . . . . . . . . . . . . . 6 14. ADJUSTED GROSS INCOME FACTOR. . . . . . . . . . . . . . 8 House Bill 680: This bill extends the time period allowed to use the Student Loan Debt Relief Tax Credit for repayment of student loans to 3 years. 15. STANDARD DEDUCTION . . . . . . . . . . . . . . . . . . . . . . 9 16. ITEMIZED DEDUCTIONS. . . . . . . . . . . . . . . . . . . . . . 9 House Bill 1074 / Senate Bill 624: This bill allows a taxpayer who owns a restaurant in Maryland to claim a credit for a portion of the cost of purchasing an automated external defibrillator for use at the restaurant. 17. EXEMPTION ALLOWANCE COMPUTATION . . . . . . . . . . 9 18. FIGURE YOUR MARYLAND TAXABLE INCOME. . . . . . . . 9 19. FIGURE YOUR MARYLAND TAX. . . . . . . . . . . . . . . . . . 9 20. POVERTY LEVEL AND OTHER CREDITS FOR INDIVIDUALS AND BUSINESSES . . . . . . . . . . . . . . . 10 21. TOTAL MARYLAND TAX AND CONTRIBUTION. . . . . . . 11 22. TAXES PAID AND REFUNDABLE CREDITS . . . . . . . . . 11 23. OVERPAYMENT OR BALANCE DUE. . . . . . . . . . . . . . . 12 24. TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS . . . . . . . . . . . . . . 13 25. ELECTRONIC AND PC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES. . . . . . . . 13 26. FISCAL YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 27. SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS . 14 28. PART-YEAR RESIDENTS. . . . . . . . . . . . . . . . . . . . . 15 29. PASS-THROUGH ENTITIES. . . . . . . . . . . . . . . . . . . 15 30. FILING RETURN OF DECEASED TAXPAYER. . . . . . . . . 15 31. AMENDED RETURNS. . . . . . . . . . . . . . . . . . . . . . . . 16 • TAX TABLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 • TAX COMPUTATION WORKSHEET SCHEDULES . . . . . 20 Use blue or black ink when completing your forms and checks. DUE DATE: MONDAY, APRIL 15, 2024 For free Maryland tax help visit marylandtaxes.gov or call 1-800-638-2937 or from Central Maryland 410-260-7980 February 1 - April 18, 2024 8:30 a.m. until 6:00 p.m., Monday through Friday Email tax questions anytime to: [email protected] To avoid delays in the processing of your return: • Do not use pencil or ink of any other color. • Do not print returns on colored paper. • Do not write on, staple or punch holes in the barcode. i Electronic Filing Options: https://interactive.marylandtaxes.gov/Individuals/ Payment/. The amount you designate will be debited from your bank or financial institution on the date that you choose. ● Go Green! eFile saves paper. In addition, you will receive your refund faster, receive an acknowledgement that your return has been received, and if you owe - you can extend your payment date until April 30th if you both eFile and make your payment electronically. ● ALTERNATIVE PAYMENT METHODS: For alternative methods of payment, such as a credit card, visit marylandtaxes.gov. ● Security: Your information is transmitted securely when you choose to file electronically. It is protected by several security measures such as multiple firewalls, state of the art threat detection and encrypted transmissions. ● For Administrative Releases: Visit https://www.marylandtaxes.gov/pros/admin-releases/index.php ● Estimated tax payments: You may file and pay your 2023 estimated taxes electronically. When you use our iFile program, we give you the ability to make a single estimated tax payment, as well as providing the convenience of scheduling all of your payments at one time. These scheduled payments will be deducted from your bank account on the dates that you specify. Visit https://www.marylandtaxes.gov/individual/taxcompliance/estimated-tax-payments-for-ind.php ● PC Retail Software: Check the software requirements to determine eFile eligibility before you purchase commercial off-the-shelf software. Use software or link directly to a provider site to prepare and file your return electronically. Read this before filling out your forms ● eFile: Ask your professional tax preparer to eFile your return. You may use any tax professional who participates in the Maryland Electronic Filing Program. To obtain a list of approved Maryland Software Providers, please visit marylandtaxes.gov.. Additional Information: ● Need an extension? If you don’t owe additional tax and requested an extension of time to file your federal return, you don’t need to request a separate Maryland extension – it’s automatic. If you do not qualify for the automatic extension, make your request online at https://www.marylandtaxes.gov/individual/tax-compliance/estimated-taxpayments-for-ind.php or TeleFile your extension request by calling 410-260-7829. ● IRS Free File: Free Internet filing is available for federal income tax returns, however, some income limitations may apply. Visit www.irs.gov for eligibility. ● Fees for state tax returns also may apply. ● Payment Options: Payment by electronic funds withdrawal (direct debit) is available if you file electronically. If you choose this option, you have until April 30th to make your payment. ● You can contribute to four programs on your return: The Chesapeake Bay and Endangered Species Fund, the Developmental Disabilities Services and Support Fund, the Maryland Cancer Fund, and the Fair Campaign Financing Fund. ● Bill Pay Electronic Payments: If your paper or electronic tax return has a balance due, you may pay electronically at Privacy act information The Tax-General Article of the Annotated Code of Maryland authorizes the Comptroller of Maryland to request information on tax returns to administer the income tax laws of Maryland, including determination and collection of correct taxes. Code Section 10-804 provides that you must include your Social Security Number on the return you file. This is so we know who you are and can process your return and papers. If you fail to provide all or part of the requested information, then exemptions, exclusions, credits, deductions or adjustments may be disallowed and you may owe more tax. In addition, the law provides penalties for failing to supply information required by law or regulations. You may look at any records held by the Comptroller of Maryland which contain personal information about you. You may inspect such records, and you have certain rights to amend or correct them. As authorized by law, information furnished to the Comptroller of Maryland may be given to the United States Internal Revenue Service, a proper official of any state that exchanges tax information with Maryland and to an officer of this State having a right to the information in that officer’s official capacity. The information may be obtained in accordance with a proper legislative or judicial order. Fair Campaign Financing Fund A government of the People, By people and For the people starts here. It is easy to participate in our democracy: 1. Donate to the Fair Campaign Financing Fund when you file your taxes. 2. Donations of any dollar amount can be made. Use Line 38 on Form 502 or Line 41 on Form 505 or Line 25 on Form 504. Your contribution will be deducted from your tax refund or added to your tax payment. Only for gubernatorial campaigns. www.elections.maryland.gov ii MARYLAND FORM 505 2023 NONRESIDENT INCOME TAX RETURN INSTRUCTIONS DUE DATE Your return is due by April 15, 2024. If you are a fiscal year taxpayer, see Instruction 26. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. Free internet filing is available for Maryland income tax returns. Visit marylandtaxes.gov/online-services/individuals.php and select iFile. Software vendors and preparers should refer to the e-file handbook for their instructions. COMPLETING THE RETURN You must write legibly using blue or black ink when completing 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. If you do not follow these instructions, you may cause a delay in the processing of your return. SUBSTITUTE FORMS You may file your Maryland income tax return on a computerprepared or computer-generated substitute form provided the form is approved in advance by the Revenue Administration Division. The fact that a software package is available for retail purchase does not guarantee that it has been approved for use. For additional information or to see a list of Approved Software Vendors for Maryland Substitute forms visit marylandtaxes.gov/pros/approved-vendors.php. You may round off all cents to the nearest whole dollar. Fifty cents and above should be rounded to the next higher dollar. To speed up the processing of your tax refund, consider filing electronically. You must file within three years of the original due date to receive any refund. For more information, visit marylandtaxes.gov. 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. ELECTRONIC FILING INSTRUCTIONS The instructions in this booklet are designed specifically for filers of paper returns. If you are filing electronically and these instructions differ from the instructions for the electronic method being used, you should comply with the instructions for that method. 1 To collect unpaid taxes, the Comptroller is authorized to seize the salary, wages, or property of delinquent taxpayers. 2 What Form to file? IF YOU ARE A: Taxpayer whose permanent home (domicile) is a state other than Maryland, you are a nonresident, unless you are a statutory resident. Taxpayer who began or ended legal residence in Maryland during the tax year, you must file as a resident for that portion of the year during which you maintained Maryland residence, even if less than six (6) months. Form 502 Resident Return Taxpayer who moved into or out of Maryland during the tax year and received income from Maryland sources while you were a nonresident of Maryland. 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). Form 505 Nonresident Return Form 502 Resident Return Nonresident of Maryland but received salary, wages or other compensation for personal services performed in any Maryland county or Baltimore City and you lived in a jurisdiction that imposes a local or earnings tax on Maryland residents. NOTE: If you have other income subject to Maryland tax, you must also file Form 505. (For further information and forms, call 410-260-7980.) You are a nonresident if you are not a resident under any of the conditions listed below: YOU SHOULD FILE: Taxpayer who maintains a place of abode (that is, a place to live) for more than six (6) months of the tax year in Maryland and you are physically present in Maryland for 183 days or more, you are a statutory resident. Nonresident, resident and part-year resident. You are a part-year resident if you established or abandoned legal residence during the tax year. If you are an active duty military member, see Instruction 27. 3 What income is taxable or reportable? A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived from tangible property, real or personal, permanently located in Maryland (whether received directly or from a fiduciary) and on income from a business, trade, profession or occupation carried on in Maryland and on all gambling winnings derived from Maryland sources. Adjustments to federal gross income and losses not allocable to Maryland may not be used to reduce Maryland income. You are required to file even if the net Maryland income is a loss. Form 515 Nonresident Local Tax Return 4 Form 505 Nonresident Return and Form 502 Resident Return Who must file? In general, you must file this return if: • You are a nonresident of Maryland, • AND, you are required to file a federal return based upon the income levels in Table 1 or 2, • AND, you received income from sources within Maryland. 1 to indicate your withholding was withheld in error. Enter your federal adjusted gross income on line 17 in both columns 1 and 3 and line 24. Then complete lines 43-47, 49 and 51. Remember, if your federal gross income is more than the federal minimum filing requirement for your filing status, you are required to file a Maryland return, even if the income attributable to Maryland is less than the federal filing requirement. Sign the return and attach withholding statements (Forms W-2 and/or 1099) showing the Maryland tax withheld equal to the refund you are claiming. MINIMUM FILING LEVEL 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 Your return is then complete. You must file within three years of the original due date to receive any refund. 5 Use of federal return. First complete your 2023 federal income tax return and schedules. 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 You will need the information from your federal return in order to complete your Maryland return. Therefore, complete your federal return before you continue beyond this point. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they were reported on your federal return. If you use a federal Form 1040NR, visit marylandtaxes.gov/individual/income/filing/index. php. All items reported on your Maryland return are subject to verification, audit and revision by the Maryland State Comptroller’s Office. TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN 6 a. Add up all of your federal gross income to determine your total income. Gross income is defined in the Internal Revenue Code and, in general, consists of all income from any source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If any modification or deduction reduces your gross income below the minimum filing level, you are still required to file. IRS Publication 525 provides additional information on taxable and nontaxable income. Name, address, county, city, town information. Complete the name and address lines at the top of Form 505. Name: Be sure to use your full legal name. This should match the name that appears on your Social Security card. Current Address: Enter your current address using the spaces provided. On Current Mailing Address Line 1, enter the street number and street name of your current address. If using a PO Box address, enter “PO Box” and the PO Box number on Current Mailing Address Line 1. b. Do not include Social Security or railroad retirement benefits in your total income. On Current Mailing Address Line 2, if applicable, enter the floor, suite, or apartment number for your current mailing address. If using a PO Box address, leave Current Mailing Address Line 2 blank. Enter City or Town, State and ZIP Code +4. c. Add to your total income any Maryland additions to income. Do not include any additions related to non-Maryland income or loss. (See Instruction 12.) This is your Maryland gross income. If using a foreign address, complete the lines indicated for Country Name, Province/State/County, and Postal Code. d. If you are a dependent taxpayer, add to your total income any Maryland additions and subtract any Maryland subtractions and non-Maryland Income. (See Instructions 12 and 13.) This is your Maryland gross income. Fill in the area 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 if you earned wages in Maryland (December 31, 2023 for calendar year taxpayers). e. You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in Table 1. IF YOU WORKED IN BALTIMORE CITY: f. If you or your spouse is 65 or over, use Table 2, “Minimum Filing Levels for Taxpayers 65 or over.” Leave the MARYLAND COUNTY line blank. Write “Baltimore City” on the CITY, TOWN OR TAXING AREA line. IF YOU ARE A NONRESIDENT, YOU ARE NOT REQUIRED TO FILE A MARYLAND RETURN IF: IF YOU WORKED BALTIMORE CITY): • Your Maryland gross income is less than the minimum filing level for your filing status; OR IN A MARYLAND COUNTY (NOT 1. Write the name of the county on the MARYLAND COUNTY line. • You had no income from Maryland sources; OR 2. If you worked in one of the taxing areas in a Maryland county, write its name on the CITY, TOWN OR TAXING AREA line. • You reside in the District of Columbia, Virginia or West Virginia and had only wages from Maryland. See Instruction 11 for additional information; OR 3. If you did not work in one of the taxing areas within a Maryland county, leave the CITY, TOWN OR TAXING AREA blank. • You reside in a local jurisdiction in Pennsylvania, which does not impose an income or earnings tax against Maryland residents, and had only wages from Maryland. See Instruction 11 for additional information. MARYLAND TAX WITHHELD IN ERROR If Maryland tax was withheld 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. Check the box provided to the right of the residence information for you 2 For a list of the localities within Maryland, see the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND. 7 Social Security Number(s) (SSN). for legal adoption and you do not know their SSN, you must get an Adoption Taxpayer Identification Number (ATIN) for the dependent from the IRS. It is important that you enter each digit of your Social Security number in the space provided at the top of your tax return. Missing or unreadable digits will delay the processing of your return. Your name must match the name on your current Social Security card to ensure you receive your personal exemption. If your name does not match the name on your Social Security card, contact the federal Social Security Administration at 800-722-1213, or visit ssa.gov. 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, in one of the code number boxes located on page 3 of the form; attach a copy of the child’s death certificate to your return. 8 Filing status. Check the filing status box that matches the filing status you used on your federal return unless you are a dependent taxpayer. The Social Security number(s) must be a valid number issued by the Social Security Administration of the United States Government. If you, your spouse, or your dependent do not have a SSN, and are not eligible to get a SSN, you must apply for an Individual Tax Identification Number (ITIN) with the IRS and you should wait until you have received it before you file. Enter it wherever your SSN is requested on the return. If another taxpayer claims you as a dependent on their tax return, your filing status is dependent taxpayer. If married, the dependent taxpayer and spouse must file separate returns. A dependent taxpayer may not claim a personal exemption. Check the box for filing status 6. 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. 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. A valid SSN or ITIN is required for any claim or exemption for a dependent. If you have a dependent who was placed with you LIST OF INCORPOR ATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code 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 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 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 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 ST. MARY’S COUNTY . . . . . . . . 1900 Town of Leonardtown . . 1902 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 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 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 3 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 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 If you and your spouse filed separate federal returns you must file separate Maryland Returns. If you filed a federal return with the qualifying surviving spouse status, you must file your Maryland return with the qualifying surviving spouse status. 9 Enter the number of exemptions in the appropriate boxes based upon your entries in parts A, B, and C of the exemption area of the form. Enter the total number of exemptions in Part D. For Form 505, the number of exemptions for Part C is from Total Dependent Exemptions, Line 3 of Form 502B. Residence information. NOTE: Form 502B must be completed and attached to Form 505 if you are claiming dependents. Answer ALL the questions and fill in the appropriate boxes. Enter the appropriate two-letter code from the table in the space provided for your state of legal residence. Also list the County and City, Borough or Township (or other local taxing jurisdiction) in which you live. PART-YEAR RETURNS If you are required to file both a resident and nonresident return for tax year 2023, each exemption is limited to a total of $3,200. Your exemptions must be prorated on the resident return and nonresident return based on Maryland income. For more information, see Instruction 28. Your state of legal residence is your domicile or permanent home. It is the place you intend to return to after temporary absences. You do not change or abandon a domicile until you establish a new domicile in another state. Military personnel retain their states of legal residence until they take specific action to change the state. Duty assignments alone do not affect legal residence. For additional information, see Administrative Release 37. Alabama - AL Alaska - AK Arizona - AZ Arkansas - AR California - CA Colorado - CO Connecticut - CT Delaware - DE Florida - FL Georgia - GA Hawaii - HI Idaho - ID Illinois - IL Indiana - IN Iowa - IA Kansas - KS Kentucky - KY Louisiana - LA Maine - ME Massachusetts - MA Michigan - MI Minnesota - MN Mississippi - MS Missouri - MO Montana - MT Nebraska - NE Nevada - NV New Hampshire - NH New Jersey - NJ New Mexico - NM New York - NY North Carolina - NC North Dakota - ND Ohio - OH Oklahoma - OK Oregon - OR Pennsylvania - PA Rhode Island - RI South Carolina - SC South Dakota - SD 11 Income and adjustments. Complete lines 1 through 17 of the Federal Income column using the figures from your federal return. Enter in the Maryland Income column all income or loss that was derived from Maryland sources and enter in the Non-Maryland Income column all income or loss derived from non-Maryland sources. Refunds of state or local income taxes, pensions, annuities, IRA distributions, unemployment compensation and Social Security or Railroad Retirement benefits are not considered to be from Maryland sources for income tax purposes when these items are received by a nonresident of Maryland. Adjustments to federal gross income are not generally applicable to Maryland unless they pertain to business carried on in Maryland or services performed in Maryland. Tennessee - TN Texas - TX Utah - UT Vermont - VT Virginia - VA Washington, DC - DC Washington - WA West Virginia - WV Wisconsin - WI Wyoming - WY Territories and Possessions of the United States American Samoa - AS Guam - GU Northern Mariana Island - MP Puerto Rico - PR U.S. Virgin Islands - VI Line 12: Only enter unemployment compensation included in federal adjusted gross income. Special instructions for residents of the following states: The District of Columbia, Pennsylvania or Virginia: If you did not maintain a place of abode in Maryland for more than six months (183 days or more) of 2023, you are exempt from Maryland tax on your Maryland wage and salary income. Enter all wage and salary income in the Non-Maryland Income column of Form 505, even if you earned the income from services performed in Maryland. 10 Exemptions. Determine what exemptions you are entitled to and complete the appropriate area on the form, including the Social Security Numbers for children and other dependents on Form 502B. If you did maintain a place of abode in Maryland for more than six months (183 days or more), you are a statutory resident. Refer to Instruction 1 to see which form you need to file. 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. • West Virginia: Regardless of time spent in Maryland, you should enter all wage and salary income in the NonMaryland Income column of Form 505. You are exempt from Maryland tax on all of your Maryland wage and salary income, even if you earned the income from services performed in Maryland. You and your spouse are permitted to claim exemptions for being age 65 or over or for blindness. These additional exemptions are in the amount of $1,000 each. • If you are a resident of the District of Columbia, Virginia or West Virginia, and the only income from Maryland sources that you had was from salaries and wages, follow the instructions for Maryland Tax Withheld in If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200. Make sure you check both boxes. EXEMPTION AMOUNT CHART (10A) 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 13, line 23, code hh for applicable exemption adjustment. If you will file your tax return If your Joint, Head of Household Dependent Taxpayer (eligible to be FEDERAL ADJUSTED GROSS INCOME Single or Married Filing Separately or Qualifying Surviving Spouse claimed on another taxpayer’s return) is Each Exemption is Each Exemption is Each Exemption is $100,000 or less $3,200 $3,200 $0 Over 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 In excess of $200,000 $0 $0 $0 4 Error in Instruction 4. without having the registration or license required by the Family Law Article. • If you are a resident of Pittsburgh, Philadelphia or any other local Pennsylvania jurisdiction that imposes a local income or earnings tax on Maryland residents, see the instructions for Form 515. If your local Pennsylvania jurisdiction does not impose such a tax, see Instruction 4. i.  Any refunds of advanced tuition payments made under the Maryland Prepaid College Trust, that were not used for qualified higher education expenses to the extent the payments were subtracted from federal adjusted gross income and any refunds of contributions made under the Maryland College Investment Plan not used for qualified higher education expenses, to the extent the contributions were subtracted from federal adjusted gross income. See Administrative Release 32. • If you are a resident of one of the previously mentioned jurisdictions, and you have Maryland source income from sources other than salaries and wages, you are required to file a Maryland tax return if your gross income is more than the amounts listed in the tables in Instruction 4. Your non-Maryland income will be subtracted from your federal adjusted gross income on line 6b of Form 505NR. 12 j. Net addition 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. k. Net addition modification to Maryland taxable income when the federal special 2-year carryback (farming loss only) period was used for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM. Additions to income. Determine which additions to income apply to you. Write the non-Maryland loss and adjustments on line 18 of Form 505. Include the other additions to income on line 19 of Form 505, to the extent that they apply to Maryland-source income. l. The amount deducted on your federal income tax return for Domestic Production Activities attributable to Marylandsource income only. Line 18. NON-MARYLAND LOSS AND ADJUSTMENTS. Enter the total amount of non-Maryland losses or adjustments to federal income that were realized or paid attributable to a non-Maryland source. m. Amount deducted on your federal income tax return for tuition and related expenses. Do not include adjustments to income for Educator Expenses or Student Loan Interest deduction. Line 19. OTHER ADDITIONS TO INCOME. If one or more of these apply to your Maryland-source income, enter the total amount on line 19 and identify each item using the code letter: n. Any refunds received by an ABLE account contributor under the Maryland ABLE Program or any distribution received by an ABLE account holder, to the extent the distribution was not used for the benefit of the designated beneficiary for qualified disability expense, that were subtracted from federal adjusted gross income. CODE LETTER a. Net Maryland additions from Maryland Schedule K-1 for your share of income from pass-through entities or fiduciaries not attributable to decoupling. o. If you sold or exchanged a property for which you claimed a subtraction modification under Senate Bill 367 (Chapter 231, Acts of 2018) or Senate Bill 580/House Bill 600 (Chapter 544 and Chapter 545, Acts of 2012), enter the amount of the difference between your federal adjusted gross income as reportable under the federal Mortgage Forgiveness Debt Relief Act of 2007 and your federal adjusted gross income as claimed in the taxable year. b. Taxable tax preference items from line 5 of Form 502TP. The items of tax preference are defined in Internal Revenue Code Section 57. If the total of your tax preference items is more than $10,000 ($20,000 for married taxpayers filing joint returns) you must complete and attach Form 502TP, whether or not you are required to file federal Form 6251. c. Total amount of credit(s) claimed in the current tax year to the extent allowed on Form 500CR for the following Business Tax Credits: Enterprise Zone Tax Credit, Maryland Disability Employment Tax Credit, Research and Development Tax Credit, Small Business Research & Development Tax Credit, Maryland Employer Security Clearance Costs Tax Credit* and Endowments of Maryland Historically Black Colleges and Universities Tax Credit. In addition, include 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. r. Members of pass-through entities that elected to make payments attributable to members’ share of the passthrough entity taxable income: If you re­ceived a credit for tax paid by the pass-through entity on your distributive or pro rata share of income on Maryland Schedule K-1 (510 /511), part D enter the amount of the credit claimed on Form 502CR, part CC line 9. *Do not include the Small Business First-Year Leasing Costs portion of this credit in this add back. dm.  Net addition modification from multiple decoupling provisions. See the table at the bottom of Form 500DM and Administrative Release 38. cd.  Net addition modification to Maryland taxable income resulting from the federal deferral of income arising from business indebtedness discharged by reacquisition of a debt instrument. See Form 500DM. d. Oil percentage depletion allowance claimed under Section 613 of the Internal Revenue Code. dp. Net addition decoupling modification from a pass-through entity. See Form 500DM and Administrative Release 38. e. Income exempt from federal tax by federal law or treaty that is not exempt from Maryland tax Line 20. TOTAL ADDITIONS. Add lines 18 and 19. f.  Net operating loss deduction to the extent of a double benefit. See Administrative Release 18. NOTE: g.  Pickup contributions of a Maryland State retirement or pension system member. (The pickup amount will be stated separately on your W-2 form (box 14).) See Administrative Release 21. h. The amount claimed and allowed as a deduction for federal income tax purposes for expenses attributable to operating a family day care home or a child care center in Maryland 5 In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2023, the Comptroller will provide additional instruction on the use of Form 502LU. The amount on Line 4 of Form 502LU is added to Line 6 Total additions. 13 Subtractions from income. of the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, the Coast and Geodetic Survey, a member of the Maryland National Guard, or the member’s surviving spouse or exspouse. Determine which subtractions from income apply to you. Write the amounts on lines 22 and 23 of Form 505. 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 you file a joint return. 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. y. Any income of an individual 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. For additional information, visit marylandtaxes.gov or contact Taxpayer Services Division at 410-260-7980. Line 23. SUBTRACTIONS FROM INCOME ON FORM 505SU. Determine which subtractions apply to you and enter the amount for each on Form 505SU. Enter the sum of all applicable subtractions from Form 505SU on line 23 of Form 505, and enter the code letters that represent the four highest dollar amounts in the code letter boxes. If multiple subtractions apply, be sure to identify all of them on Form 505SU and attach it to your Form 505. aa. Payments from a pension system to the surviving spouse or other beneficiary of a law enforcement officer or firefighter whose death arose out of or in the course of their employment. Note: If only one of these subtractions applies to you, enter the amount and code letter on line 23 of Form 505, then the use of Form 505SU may be optional. 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. To the extent that one or more of these items have been included in your federal adjusted gross income, enter the total amount on the appropriate line in Part I of Form 505SU. cc.  Net subtraction modification to Maryland taxable income when the federal special 2-year carryback (farming loss only) period was used for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM. CODE LETTER a. Payments from a pension system to firemen and policemen for job-related injuries or disabilities (but not more than the amount of such payments included in your total income). 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. c. Amount of refunds of state or local income tax included in line 4 of Form 505. d.  Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to Maryland (but not more than the amount of such income included in your total income). dd.  Any amount of income derived within any arts and entertainment district by a qualifying residing artist from the publication, production, or sale of an artistic work that the artist wrote, composed or executed. Complete and attach Form 502AE. e. Profit (without regard to losses) from the sale or exchange of bonds issued by Maryland. 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. dm.  Net subtraction modification from multiple decoupling provisions. See the table at the bottom of Form 500DM for the line numbers and code letters to use. ee.  Amount received as a grant under the Solar Energy Grant program administered by the Maryland Energy Administration. n.  Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by a Maryland county or municipal corporation. 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. r. Amount of interest on U.S. Savings Bonds and other U.S. obligations. Capital gains from the sale or exchange of U.S. obligations should be included on this line. Dividends from mutual funds that invest in U.S. Government obligations are also exempt from state taxation. However, only that portion of the dividends attributable to interest or capital gain from U.S. Government obligations can be subtracted. Do not subtract income from Government National Mortgage Association securities. See Administrative Releases 10 and 13. hh.  Exemption Adjustment for high income taxpayers with interest on U.S. obligations. 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 on your federal adjusted gross income and the exemption amount based upon your federal adjusted gross income after subtracting your U.S. obligations using the EXEMPTION ADJUSTMENT WORKSHEET (13A). s. Amount of interest and dividend income (including capital gain distributions) of a dependent child which the parent has elected to include in the parent's federal gross income under Internal Revenue Code Section 1(g)(7). t. Social Security, Tier I, Tier II and/or supplemental Railroad Retirement benefits included in your federal adjusted gross income. EXEMPTION ADJUSTMENT WORKSHEET (13A) u.  Up to $12,500 of military retirement income, including death benefits, received by a qualifying individual during the tax year if the taxpayer has not yet attained the age of 55; or up to $20,000 of military retirement income, including death benefits, received by a qualifying individual if the taxpayer is of age 55 or over. To qualify, you must have been a member of an active or reserve component of the armed forces of the United States, an active duty member Line 1: Enter the exemption amount to be reported on line 28 of Form 505, using the chart in Instruction 10 . . $_______________ Line 2: Enter your federal adjusted gross income as reported in Column 1 of line 17 of your Form 505 . . . . . . . . $_______________ 6 Line 3: Enter your income from U.S. obligations to be included in line 23 of Form 505 . . . . . . . . . . . . . . . . . $_______________ the first $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 the State of Maryland. If filing a joint return, each individual may claim up to the maximum amount allowed. Line 4: Subtract amount on line 3 from amount reported in line 2. . . . . . . $_______________ xc. Any amount included in federal adjusted gross income as a result of a distribution to a designated beneficiary from a Maryland ABLE account, unless it is a refund or nonqualified distribution. Designated beneficiary means a designated beneficiary as defined in § 18–19C–01 of the Education Article. Line 5: Recalculate your exemption amount using the chart in Instruction 10 using the income from line 4. Remember to add your $1,000 exemptions for age and blindness, if applicable . . . . . . . . . . . . . . . . . $_______________ 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. This includes amounts included in federal adjusted gross income contributed by the State into an investment account under the Maryland College Investment Plan. Line 6: Subtract the exemption amount calculated in line 1 from the exemption amount calculated in line 5. If the amount is less than zero (0), enter zero (0). If the amount is zero (0), you have already received the maximum exemption that you are entitled to claim on Form 505 . $_______________ To the extent that one or more of these items apply to your Maryland income, include only that part attributable to Maryland on the appropriate line in Part II of Form 505SU. Unless a different method more accurately attributes the subtraction to Maryland, the part attributable to Maryland is calculated by multiplying the amount by a fraction the numerator of which is your Maryland adjusted gross income from line 17 column 2, and the denominator of which is federal adjusted gross income from Line 17, column 1. If the amount is greater than zero (0), enter this amount as a subtraction on line hh of Form 505SU. Example: Pat and Chris Jones had a federal adjusted gross income of $180,000. They also had $40,000 in interest from U.S. Savings Bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 10, 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 hh of Form 505SU. 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). To claim this subtraction from income, enter the smaller of (a) the amount on line 6 of federal Form 2441 or (b) $3,000 ($6,000 if two or more dependents receive care). g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credits allowed under Internal Revenue Code Section 51. 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. ii. Interest on any Build America Bond that is included in your federal adjusted income. See Administrative Release 13. 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. i. Expenses incurred for reforestation or timber stand improvement of commercial forest land. Qualifications and instructions are on Form DNR-393, available from the Department of Natural Resources. Visit dnr.maryland.gov to obtain this form. mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful discrimination under Internal Revenue Code Section 62(e). 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 nn. Amount of student loan indebtedness discharged. Attach a copy of the notice stating that the loans have been discharged. l. Purchase and installation costs of enhanced agricultural management equipment as certified by the Maryland Department of Agriculture. Attach a copy of the certification. oo. Any amount included in federal adjusted gross income for: 1) 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 2) 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. 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: 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. The subtraction may not exceed $100,000 for taxpayers who file single or married filing separately, and may not exceed $200,000 for married filing joint, head of household, or qualifying surviving spouse). Qualified principal residence indebtedness is debt used to buy, build or substantially improve your principal residence, or to refinance debt incurred for those purposes but only if the debt is secured by the home. 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 rr. Any amount included in federal adjusted gross income for 7 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. 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. 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. yb. Amount of ordinary and necessary expenses, including a reasonable allowance for salaries or compensation, paid or incurred during the taxable year in carrying on a trade or business as a State licensed medical cannabis grower, processor, dispensary, or any other cannabis establishment licensed by the State, if the deduction for ordinary and necessary expenses is disallowed under Section 280E of the Internal Revenue Code.Include your Cannabis Business License Number on the line provided. 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. 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. For more information, visit marylandtaxes.gov. 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. 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. z. Expenses incurred to buy and install handrails in an existing elevator in a healthcare facility (as defined in Section 19-114 of the Health-General Article) or other building in which at least 50% of the space is used for medical purposes. ff. Amount of the cost difference between a conventional on-site sewage disposal and a system that uses nitrogen removal technology, for which the Department of Environment’s payment assistance program does not cover. An individual must have applied to the Department of the Environment for assistance to claim the subtraction modification on the Form 505SU. Also, in order to claim the subtraction modification, the system that is purchased must be a system that utilizes nitrogen removal technology as per Environment Article of the Annotated Code of Maryland § 9-1108. Do not claim this subtraction if you are self-employed and you 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. The share of net Maryland subtractions arising from a pass-through entity or fiduciary and passed through to you. Determine the appropriate amount of these subtractions; include the total amount on the appropriate line in Part III of Form 505SU. 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. ll. Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General. b. Net Maryland subtractions from Maryland Schedule K-1 for your share of income from pass-through entities or fiduciaries not attributable to decoupling. pp. Up to $1,500 of unreimbursed expenses that a foster parent incurs on behalf of a foster child. The foster parent must be approved by a local department to provide 24-hour care for a foster child in the house where the foster parent resides. A treatment foster parent licensed by a child placement agency may not claim the subtraction modification. Foster parent includes a kinship parent. The expenses must be approved as necessary by the local department of social services or the Montgomery County Department of Health and Human Services and may not include an expense for which the foster parent receives an allowance or reimbursement from any public or private agency. dp. Net subtraction decoupling modification from a pass-through entity. See Form 500DM and Administrative Release 38. Line 24. TOTAL SUBTRACTIONS. Add lines 22 and 23. NOTE: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2023, the Comptroller will provide additional instruction on the use of Form 502LU. The amount on Line 4 of Form 502LU is added to Line 6 Total additions. 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. 14 Adjusted Gross Income (AGI) Factor You must adjust your standard or itemized deductions and exemptions using the AGI factor calculated in the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A). Carry this amount to six decimal places. tt. A full-time classroom teacher who teaches Kindergarten to 8 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 than 0, use 1 as your factor. This is your standard deduction. . . . . . . . . . . . . $ _________ ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) $34,333 or over . . . . . . . . . . . . . . . . . . . . . . . . $ _________ 5,150 If your income is: Your standard deduction is: Enter your standard deduction on line 26a. 1. Enter your federal adjusted gross income (from line 17, column 1) . . . . . . $_______________ 16 Itemized deductions. 2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from line 25) . . . $_______________ Copy the amount from Federal Form 1040, Schedule A, line 17, Total Itemized Deductions, on line 26b of Form 505. Certain items of federal itemized deductions are not eligible for State purpo
Extracted from PDF file 2023-maryland-nonresident-booklet.pdf, last modified November 2023

More about the Maryland Nonresident Booklet Individual Income Tax Nonresident TY 2023

Instructions and tax forms for filing personal income tax returns for nonresident individuals. Nonresident Booklet requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Maryland Tax Forms & Instruction Booklet for Nonresidents in January 2024, so this is the latest version of Nonresident Booklet, fully updated for tax year 2023. You can download or print current or past-year PDFs of Nonresident Booklet 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


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

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Nonresident Booklet 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 Nonresident Booklet

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


2023 Nonresident Booklet

2023 505 Nonresident Income Tax Return Instructions

2022 Nonresident Booklet

2022 Nonresident Booklet

2021 Nonresident Booklet

TY - 2021 - NONRESIDENT BOOKLET

2020 Nonresident Booklet

2020 Nonresident Booklet

2019 Nonresident Booklet

Tax Year 2019 - Nonresident Tax Forms & Instructions

2017 Nonresident Booklet

TY-2017-Nonresident_Booklet.pdf


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Source: http://www.taxformfinder.org/maryland/nonresident-booklet