Maryland Form 505Nr – Fill Out and Use This PDF

Maryland Form 505Nr is the state of Maryland's income tax return form intended for nonresidents or part-year residents. It captures your nonresidential or part-time resident gross income, deductions, credits, and let you calculate Maryland taxable incomes during the respective year under review. The constructed version of this form enables computations done with digital precision, taking into account various institutional benefits known to residency status and submitting those results accurately in compliance with government requirements. All the information critical to filing these sums are made simple yet detailed based on Maryland regulations to certify validity in taxation. Depending upon transaction context one can substitute different backgrounds such as self employed individual, partnership or fiduciary. A prompt shift from one schedule to another eliminates hindsight errors ensuring that data captured by relevant authorities reveals nothing but truthful summaries anticipating a response lining up perfectly with time obligation agreements.

Maryland Form 505Nr PDF Details

The Maryland Form 505Nr, Nonresident Income Tax Return, allows out-of-state filers to accurately file their state income tax return and is required for anyone filing a nonresident return in Maryland. Completing the correct forms and meeting all requirements can be difficult for those unfamiliar with the process, but this blog post aims to provide an in depth look at how to properly calculate and file your Nonresident Income Tax Return in Maryland. We will review important details on who must file a return, when it is due, what documents are needed by taxpayers during the filing process along with examples of common scenarios that cause confusion. Read on to get a full understanding of what you need to do when filing as a nonresident in Maryland!

Question	Answer
Form Name	Maryland Form 505Nr
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	505nr, md 505 instructions, maryland form 505nr, maryland tax form 505nr

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	MARYLAND	NONRESIDENT INCOME			2013
	FORM	NONRESIDENT INCOME			2013
	FORM	TAX CALCULATION
	505NR	TAX CALCULATION
	505NR	ATTACH TO YOUR TAX RETURN

Only	Social Security Number			Spouse's Social Security Number
Only
PrintUsing Blackor Ink
PrintUsing Blackor Ink	Spouse’s first name		Initial	Last name
	Your first name		Initial	Last name
Blue
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.		\|
	(or Form 515), line 17 (Column 1)	3.	___________________
3a.	Earned Income (See instructions.)	3a.		\|
3a.	Earned Income (See instructions.)	3a.	___________________
4.	Enter your federal adjusted gross income plus additions from Form 505 (or 515) line 21. . . . . .4.				\|
4.					___________________
5.	Enter the Taxable Military Income of a Nonresident from line 22 of Form 505.. . . . . . . . . . . . . .5.				\|
5.					___________________
6a.	Enter your subtractions from line 23 of Form 505 or Form 515			. . . . . . . . . . 6a.	\|
6a.			. . . . . . . . . . .	. . . . . . . . . . 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.	\|
	or 6a of this form (See instructions on page 2.)		. . . . . . . . . . .	. . . . . . . . . 6b.	___________________
7.	Add lines 5 through 6b			. . . . . . . . . . .7.	\|
7.	Add lines 5 through 6b		. . . . . . . . . . .	. . . . . . . . . . .7.	___________________
8.	Maryland Adjusted Gross Income. Subtract line 7 from line 4			. . . . . . . . . . .8.	\|
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.	\|
	(or Form 515, line 29) by line 9	12.	___________________
13.	Maryland Taxable Net Income (Subtract line 12 from line 11.)	13.	\|
13.		13.	___________________
14.	Enter the tax amount from line 2 of this form	14.	\|
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	\|
If line 13 is 0 or less, enter 0	18. ___________________

COM/RAD-318 13-49

	MARYLAND	NONRESIDENT INCOME
	FORM	TAX CALCULATION
	505NR	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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Maryland Form 505Nr – Fill Out and Use This PDF

Maryland Form 505Nr PDF Details

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