Maryland Form 505Nr PDF Details

Everyone completing their income tax forms seeks clarity and accuracy, and for those living or working outside of Maryland but still needing to file within the state, the Maryland 505NR form serves as a critical document in ensuring their state tax responsibilities are met correctly. Designed specifically for nonresidents, the 2013 Maryland Nonresident Income Tax Calculation Form 505NR simplifies the process by delineating between various types of income and how they are taxed by the state. With fields for both the taxpayer and their spouse's personal information, income details, and necessary calculations to determine the Maryland tax without certain modifications, the form acts as a guide to navigate through the intricacies of nonresident tax obligations. The form covers a broad spectrum from calculating taxable net income and tax from income tables or computation worksheet schedules to adjusting for non-Maryland income and finalizing Maryland adjusted gross income. It also deals with specific situations such as taxable military income of nonresidents and provides a pathway to calculate Maryland tax owing after adjustments and exemptions. The instructions embedded within the form, pertaining to both Form 505 and Form 515 filers, underscore its comprehensive nature, ensuring that all nonresidents employed in Maryland or those subject to specific income scenarios are accounted for, making it an indispensable tool for accurately fulfilling Maryland's nonresident income tax requirements.

QuestionAnswer
Form NameMaryland Form 505Nr
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names505nr, md 505 instructions, maryland form 505nr, maryland tax form 505nr

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MARYLAND

NONRESIDENT INCOME

2013

 

 

FORM

 

 

TAX CALCULATION

 

 

 

505NR

 

 

 

ATTACH TO YOUR TAX RETURN

 

 

 

 

 

 

 

 

Only

 

Social Security Number

 

 

Spouse's Social Security Number

 

 

 

 

 

 

 

PrintUsing Blackor Ink

 

 

 

 

 

 

 

Spouse’s first name

 

Initial

Last name

 

 

 

Your first name

 

Initial

Last name

 

Blue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you are filing Form 505, use the Form 505NR Instructions appearing on page 2 of this form.

If you are filing Form 515, use the Form 505NR Instructions appearing in Instruction 18 of the Form 515 Instructions.

PART I – CALCULATION OF TAX WITHOUT ALLOWING CERTAIN MODIFICATIONS

 

1.

Enter Taxable net income from Form 505, line 31 (or Form 515, line 32)

. . . . . . . . . . .1.

|

2.

Enter tax from Tax Table or Computation Worksheet Schedules I or II

. . . . . . . . . . . 2.

|

 

Continue to Part II.

 

 

 

 

 

 

 

 

 

PART II – CALCULATION OF MARYLAND TAX

 

 

 

 

3.

Enter your federal adjusted gross income from Form 505

 

 

 

 

 

(or Form 515), line 17 (Column 1)

3.

 

|

 

 

___________________

 

3a.

Earned Income (See instructions.)

3a.

 

|

 

___________________

 

4.

Enter your federal adjusted gross income plus additions from Form 505 (or 515) line 21. . . . . .4.

|

___________________

5.

Enter the Taxable Military Income of a Nonresident from line 22 of Form 505.. . . . . . . . . . . . . .5.

|

___________________

6a.

Enter your subtractions from line 23 of Form 505 or Form 515

 

. . . . . . . . . . 6a.

|

. . . . . . . . . . .

___________________

6b.

Enter non-Maryland income from Form 505 (or 515) not included on lines 5

 

 

 

or 6a of this form (See instructions on page 2.)

 

. . . . . . . . . 6b.

|

 

. . . . . . . . . . .

___________________

7.

Add lines 5 through 6b

 

. . . . . . . . . . .7.

|

. . . . . . . . . . .

___________________

8.

Maryland Adjusted Gross Income. Subtract line 7 from line 4

 

 

. . . . . . . . . . .8.

|

. . . . . . . . . . .

___________________

 

If you are using the standard deduction, recalculate the

 

 

 

 

standard deduction based on the income on line 8 and

 

 

|

 

 

enter on line 8a

8a.

 

 

9.Maryland Income Factor. Divide line 8 by line 3. The factor cannot exceed 1.000000 and cannot be less than 0. If line 8 is 0 or less, the factor is 0. If line 8 is greater

than 0 and line 3 is 0 or less, the factor is 1.000000 . . . .

. . . . . . . . . . . . . . . .

. . . . . . . . . . . . 9. __.__ __ __ __ __ __

10. Deduction amount.

 

 

If you are using the standard deduction, multiply the

 

 

standard deduction on line 8a by line 9 of this form

___________________

|

and enter on line 10a

10a.

If you are itemizing your deductions, multiply the

 

 

deduction on Form 505, line 26d, by line 9 of this

___________________

|

form and enter on line 10b

10b.

 

Form 515 Users, see Instruction 18 in Form 515 Instructions.

 

 

11.

Net income (Subtract line 10a or 10b from line 8.)

11.

___________________|

12.

Exemption amount. Multiply the total exemption amount on Form 505, line 28

 

|

 

(or Form 515, line 29) by line 9

12.

 

___________________

13.

Maryland Taxable Net Income (Subtract line 12 from line 11.)

13.

|

___________________

14.

Enter the tax amount from line 2 of this form

14.

|

___________________

15.

Maryland Nonresident factor: Divide the amount on line 13 on this form by line 1.

 

 

 

If more than 1.000000, enter 1.000000. If 0 or less, the factor is 0

15.

__.__ __ __ __ __ __

16.

Maryland Tax. Multiply line 14 by line 15. Enter this amount on Form 505, line 32a

 

___________________|

 

(Form 515, line 33)

16.

17.

Special nonresident tax. Multiply line 13 of this form by .0125. Enter this amount on

 

___________________|

 

Form 505, line 32b. If line 13 is 0 or less, enter 0

17.

FOR FORM 515 FILERS ONLY.

If you are: (1) a nonresident employed in Maryland and (2) you are a resident of a local jurisdiction that imposes a local income or earnings tax on Maryland residents, then you must file a Form 515 to report and pay a tax on your Maryland wages. Form 515 filers pay a local income tax instead of the Special Nonresident Tax.

18. Local Income Tax. Multiply line 13 of this form by the local rate of the Maryland county (or Baltimore City) where you are employed. Enter this amount on Form 515, line 40.

If line 13 is 0 or less, enter 0

|

 

18. ___________________

 

 

 

COM/RAD-318 13-49

MARYLAND

NONRESIDENT INCOME

FORM

TAX CALCULATION

505NR

INSTRUCTIONS

2013

 

Using Form 505NR, Nonresident Income Tax Calculation, follow the line-by-line instructions below to figure your Maryland tax.

Line 1. Enter the taxable net income from Form 505, line 31.

Line 2. Find the income range in the tax table that applies to the amount on line 1 of Form 505NR. Find the Maryland tax corresponding to your income range. Enter the tax amount from the tax table. If your taxable income on line 1 is $50,000 or more, use the Maryland Tax Computation Worksheet schedules at the end of the tax table.

Line 3. Enter your federal adjusted gross income (FAGI) from Form 505, line 17 (column 1).

Line 3a. If you are claiming a federal earned income credit (EIC), enter the earned income you used to calculate your federal EIC.

Earned income includes wages, salaries, tips, professional fees and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your federal AGI.

Line 4. Enter the amount from Form 505, line 21.

Line 5. Taxable Military Income of a nonresident, if applicable.

Line 6a. Enter the amount of your subtractions from line 23 of Form 505.

Line 6b. Enter any non-Maryland income (not including losses reported on lines 1 through 14 of column 3, or adjustments to income reported on line 16 of column 3) from Form 505 (or 515), that have not been included on lines 5 or 6a of this form.

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 505 (or 515) and included on the amounts reported on line 4 of this form.

Be sure to include the following items if not already included on line 5 or 6a.

•Maryland salaries and wages should be included if you are a resident of a reciprocal state.

•Income subject to tax as a resident when required to file both Forms 502 and 505 should be included.

•Line 17 of column 3 on Form 505 (or 515) should also include income for wages earned in Maryland by a nonresident rendering police, fire, rescue or emergency services in an area covered under a state of emergency declared by the Maryland Governor, if the wages are paid by a nonprofit organization not registered to do business in the state and not otherwise doing business in the state, or by a state, county or political subdivision of a state, other than the State of Maryland.

PAGE 2

Line 7. Add lines 5 through 6b.

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

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

Line 9. Compute your Maryland income factor by dividing line 8 by line 3. Carry the factor to six decimal places. The factor cannot exceed 1.000000 and cannot be less than 0. If line 8 is 0 or less, the factor is 0. If line 8 is greater than 0 and line 3 is 0 or less, the factor is 1.000000.

Line 10a. If you are using the standard deduction, multiply the standard deduction on line 8a by the Maryland Income Factor (line 9) and enter on line 10a.

Line 10b. If you are itemizing your deductions, multiply the deduction on Form 505 line 26d by the Maryland Income Factor (line 9) and enter on line 10b.

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

 

505, line 28 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.

Line 16.

Multiply line 14 by line 15 to arrive at your

 

Maryland tax. Enter this amount on line 16 and

 

on Form 505, line 32a.

 

 

Line 17.

Multiply line 13 by .0125. Enter this amount on

 

line 17 and on Form 505, line 32b. If line 13 is

 

0 or less, enter 0.

 

 

On Form 505, add lines 32a and 32b and enter the total on line 32c.

Note: If you are using Form 505NR with Form 505, follow the instructions above. If you are using Form 505NR with

Form 515, please follow Instruction 18 in the Form 515 instructions.

COM/RAD-318 13-49

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