Fillable Form 505su - Maryland Nonresident Subtractions From Income

MARYLAND NONRESIDENT

Page 2

Form

505SU

SUBTRACTIONS FROM INCOME

2011

ATTACH TO YOUR NONRESIDENT TAX RETURN

11505S150

NAME ____________________________________________ SSN ______________________________________

gg.

gg. Amount of income for services performed in Maryland by the civilian spouse of a member of the armed forces . . . . . . . . . .

hh.

hh. Net subtraction to adjust phase out of exemptions as a result of including U.S. obligations in your adjusted gross income . .

ii.

Interest income from Build America Bonds. See Administrative Release 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtotal. Add all lines in Part I and enter the amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II.

To the extent one or more of these items apply to your Maryland income. Include only the

part that is attributable to Maryland.

Child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount of wages and salaries disallowed as a deduction due to the work opportunity credit allowed under the Internal

Revenue Code Section 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Expenses incurred for reforestation or timber stand improvement of commercial forest land . . . . . . . . . . . . . . . . . . . . . . . . . .

Up to $6,000 in expenses incurred by parents to adopt a child with special needs through a public or nonprofit adoption

agency; up to $5,000 for adoption of a child without special needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Purchase and installation costs of certain conservation tillage equipment. Attach a copy of the certification . . . . . . . . . . . .

Deductible artists' contribution. Complete and attach Form 502AC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Value of farm products you donated to a gleaning cooperative. Attach a copy of the certification . . . . . . . . . . . . . . . . . . . . . .

Unreimbursed charitable travel expenses. Complete and attach Form 502V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction

Modification Program. Attach a copy of the certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland Prepaid College Trust. See

xa.

Administrative Release 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xb. Up to $2,500 per taxpayer per beneficiary for investment accounts for same beneficiary under the Maryland College

xb.

Investment Plan and the Maryland Broker-Dealer College Investment Plan. See Administrative Release 32 . . . . . . . . . . . . .

Expenses incurred to buy and install handrails in an existing elevator in a qualified healthcare facility 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 system and a system that utilizes nitrogen

ff.

removal technology, for which the Department of Environment's payment assistance program does not cover . . . . . . . . . . .

Subtotal. Add all lines in Part II and enter the amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III.

Share of Maryland subtractions flowing through to you from a pass-through entity

or fiduciary.

Net Maryland subtraction from federal schedule K-1 for your share of income from pass-through entities or fiduciaries not

attributable to decoupling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

dp. Net subtraction decoupling modification from a pass-through entity. Complete and attach Form 500DM. See Administrative

dp.

Release 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtotal. Add all lines in Part III and enter the amount here

Part IV

TOTAL. Add lines 1, 2, and 3, and enter the amount here and on line 23 of Form 505 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

COM/RAD-033 11-50