Form 505NR Nonresident Income Tax Computation

Income subject to tax as a resident when Initial Last name Line 17 of column 3 on Form 505 (or 515) Maryland salaries and wages should be Spouse's Social Security number (Form 515 line 33) (or Baltimore City) where you are employed Enter this amount on Form 515 line 40 (or Form 515) line 17 (Column 1) 1 Enter Taxable net income from Form 505 line 31 (or Form 515 line 32) 10 Deduction amount If you are using the standard deduction multiply the 11 Net income (Subtract line 10a or 10b from line 8) 12 Exemption amount Multiply the total exemption amount on Form 505 line 28 (or Form 515 line 29) by line 9 13 Maryland Taxable Net Income (Subtract line 12 from line 11) 14 Enter the tax amount from line 2 of this form 15 Maryland Nonresident factor: Divide the amount on line 13 on this form by line 1 16 Maryland Tax Multiply line 14 by line 15 Enter this amount on Form 505 line 32a 17 Special nonresident tax Multiply line 13 of this form by 1 25% Enter this amount on Form 505 line 32b If line 13 is 0 or less enter 0 18 Local Income Tax Multiply line 13 of this form by the local rate of the Maryland county 2 Enter tax from Tax Table or Computation Worksheet Schedules I or II Continue to Part II 3 Enter your federal adjusted gross income from Form 505 4 Enter your federal adjusted gross income plus additions from Form 505 (or 515) line 21 5 Enter the Taxable Military Income of a Nonresident from line 22 of Form 505 6a Enter your subtractions from line 23 of Form 505 or Form 515 6b Enter non Maryland income from Form 505 (or 515) not included on lines 5 505NR 7 Add lines 5 through 6b 8 Maryland Adjusted Gross Income Subtract line 7 from line 4 If you are using the standard deduction recalculate the standard deduction based on the income on line 8 and 9 Maryland Income Factor Divide line 8 by line 3 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 ATTACH TO YOUR TAX RETURN Be sure to include the following items if not already included on line 5 or 6a COM/RAD 318 12 49 deduction on Form 505 line 26d by line 9 of this form and enter on line 10b enter on line 8a FOR FORM 515 FILERS ONLY Form 515 Users see Instruction 18 If line 13 is 0 or less enter 0 If more than 1 000000 enter 1 000000 If 0 or less the factor is 0 If you are filing Form 505 use the Form 505NR instructions appearing on page two of this form If you are filing Form 515 use the Form 505NR instructions appearing in Instruction 18 of the Form 515 Instructions If you are: (1) a nonresident employed in Maryland and (2) you are a resident of a local jurisdiction that imposes a 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 included if you are a resident of a reciprocal state INSTRUCTIONS Line 1 Enter the taxable net income from Form 505 line 31 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 (1 25%) Enter this amount on line 17 and on Form 505 line 32b If line 13 is 0 or less enter 0 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 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 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 (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 local income or earnings tax on Maryland residents; then you must file a Form 515 to report and pay a tax on your MARYLAND NONRESIDENT INCOME TAX CALCULATION Maryland wages Form 515 filers pay a local income tax instead of the Special Nonresident Tax 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 On Form 505 add lines 32a and 32b and enter the total on line 32c or 6a of this form (see instructions on page 2) PAGE 2 PART I CALCULATION OF TAX WITHOUT ALLOWING CERTAIN MODIFICATIONS PART II CALCULATION OF MARYLAND TAX Print UsingBlue or Black Ink Only required to file both Forms 502 and 505 should be included 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 Social Security number Spouse s first name standard deduction on line 8a by line 9 of this form and enter on line 10a If you are itemizing your deductions multiply the than 0 and line 3 is 0 or less the factor is 1 Using Form 505NR Nonresident Income Tax Calculation follow the line by line instructions below to figure your Maryland tax Your first name