2006 Maryland Tax Forms & Instructions For Nonresidents (Page 13 of 19) in pdf

Pass-through entities (PTE) may file a composite income tax return on behalf of nonresident individual members. Nonresi-

dent members other than individuals may not participate in the composite return.

Nonresident individual member’s who

2. a schedule is attached containing the fol-

3. the PTE pays the tax, interest and penal-

receive income from PTEs doing business in

lowing information for each individual

ty due by each individual member shown

Maryland are required to file Maryland nonres-

member:

on the return.

ident returns. Any PTE meeting the require-

a. Name, social security number and

Complete only the name and address areas

ments contained in Administrative Release 6

address

and lines 38-54 of Form 505. Also enter code

and doing business in the State of Maryland

b. Distribution share

number 258 in one of the code number boxes

may file a composite return on behalf of its

c. Number of exemptions and filing status

on page 2 of the return.

nonresident individual members if:

d. Maryland apportioned income

Any overpaid amount will be refunded to the

1. the return accurately reflects the Mary-

e. Standard deduction

PTE.

land taxable income and tax liability of

f. Maryland taxable income

For

information,

Administrative

each individual member shown on the

g. Maryland tax,

Release 6 may be obtained from any office of

return, AND

h. Special nonresident tax, AND

the Comptroller.

Filing return of deceased taxpayer. Do not use the preprinted label. Enter code 321 in one of the code number boxes

located to the right of the telephone number. Use the following special instructions:

FILING THE RETURN

a joint federal return with the decedent, gener-

sentative, write the words “ESTATE OF”

If an individual required to file an income tax

ally a joint Maryland return must be filed.

before the decedent’s first name and the date

return dies, the final income tax return shall be

The word “DECEASED” and the date of

of death after the last name. The name and

filed:

death should be written after the decedent’s

title of the person filing the return should be

a. by the personal representative of the indi-

name at the top of the form. The name and

clearly noted on the form. Attach a copy of

vidual’s estate;

title of any person, other than the surviving

the Letters of Administration.

b. if there is no personal representative, by

spouse, filing the return should be clearly

If there is no personal representative, write

the decedent’s surviving spouse; OR

noted on the form. Attach a copy of the Let-

the word “DECEASED” and the date of death

c. jointly by the personal representatives of

ters of Administration or, if the return is filed

after the decedent’s last name. The name and

each if both husband and wife are

solely by the surviving spouse, attach a death

title of the person filing the return should be

deceased.

certificate.

clearly noted on the form. Attach a copy of

JOINT RETURN

ALL OTHER RETURNS

federal Form 1310.

If the spouse of the deceased taxpayer filed

If the return is filed by the personal repre-

Amended returns. If you need to change a return that you have already filed, or if the IRS changes your return, you must file

an amended return.

FILING AN AMENDED RETURN

IF YOUR ORIGINAL RETURN SHOWED

time the tax was paid, the refund or credit may

You must file an amended return to make cer-

A REFUND

not be more than the tax paid within two years

tain changes on your original return. These

If you expect a refund from your original return,

immediately before filing the claim for a refund

include changes in income, filing status, amount

do not file an amended return until you have

or credit.

of deductions, the number of exemptions and

received your refund check. Then cash the

A claim for refund based on a federal net oper-

the amount of additions to income and subtrac-

check; do not return it. If your amended return

ating loss carryback must be filed within three

tions from income.

shows a smaller refund, send a check for the

years from the due date of the return for the year

Note: Changes made as part of an amended

difference with the amended return. If your

of the net operating loss.

return are subject to audit for up to three years

amended return shows a larger refund, the Rev-

If the claim for refund resulted from a federal

from the date the amended return is filed.

enue Administration Division will issue an addi-

adjustment or final decision of a federal court

Use Form 502X to file an amended return and

tional refund check.

which is more than two years from the time the

include a copy of your federal return. Form 502X

tax was paid, a claim for refund must be filed

ADDITIONAL INFORMATION

and instructions may be obtained by calling

within one year from the date of the adjustment

Do not file an amended return until sufficient

410-260-7951, or by visiting our website at

or final decision.

time has passed to allow the original return to

If the claim for refund or credit for overpay-

be processed. For current year returns, allow at

ment resulted from a final determination made

least six weeks.

CHANGES TO YOUR FEDERAL RETURN

by an administrative board or an appeal of a

Generally, a claim for a refund or overpayment

If the IRS makes any changes to your federal

decision of an administrative board, that is more

credit must be filed within three years from the

return, you must notify the State of Maryland.

than three years from the date of filing the return

date the original return was filed or within two

Send notification to the Maryland Revenue

or more than two years from the time the tax

years from the date the tax was paid, whichever

Administration Division within 90 days of the

was paid, the claim for refund must be filed

is later. A return filed early is considered filed on

final determination of the changes by the IRS.

within one year of the date of the final decision

the date it was due. If a claim is filed within three

If you file an amended federal return that

of the administrative board or final decision of

years after the date the return was filed, the

changes your Maryland return, you must file an

the highest court to which an appeal of the

credit or refund may not be more than that part

amended Maryland return.

administrative board is taken.

of the tax paid within the three years, plus any

No refund for less than $1.00 will be issued.

extension of time for filing the return, prior to the

No payment of less than $1.00 is required.

filing of the claim. If a claim is filed after the

three-year period, but within two years from the

Privacy act information.

The Tax-General Article of the Annotated

part of the requested information, then exemp-

rights to amend or correct them.

Code of Maryland authorizes the Revenue

tions, exclusions, credits, deductions or adjust-

As authorized by law, information furnished to

Administration Division to request information

ments may be disallowed and you may owe

the Revenue Administration Division may be

on tax returns to administer the income tax laws

more tax. In addition, the law provides penalties

given to the United States Internal Revenue

of Maryland, including determination and col-

for failing to supply information required by law

Service, a proper official of any state that

lection of correct taxes. Code Section 10-804

or regulations.

exchanges tax information with Maryland and

provides that you must include your social

You may look at any records held by the

to an officer of this State having a right to the

security number on the return you file. This is so

Revenue Administration Division which contain

information in that officer’s official capacity. The

we know who you are and can process your

personal information about you. You may

information may be obtained in accordance

return and papers. If you fail to provide all or

inspect such records, and you have certain

with a proper legislative or judicial order.

2006 Maryland Tax Forms & Instructions For Nonresidents Page 13

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