Instructions For Maryland Nonresident Income Tax Return Form 505

IF YOU ARE A NONRESIDENT, YOU ARE NOT

REQUIREDTO

era1 adjusted gross income on line 17 in both

Single,age65orover

audii and revision by the

Mailing

taxpayer.

Mar-

township/borough in which you live.

person-

m-l

EXEWllONS ALLOWED

diir-

l f you are required to file both a resident and

m-l

Virginia,

Sign the return and attach withholding state-

MARYLAND TAX WfTHHELD

IN ERROR

FILE A MARYLAND RETURN IF:

If Maryland tax was withheld from your income,

ments (Form W-2 and/or 1099) showing the

Maryland tax withheld equal to the refund you

you must file to obtain a refund of the withhold-

your Maryland gross income is less than the

ing. Complete all of the information at the top of

are claiming.

minimum filing level for your filing status, OR

the form through the filing status, residence

Your return is then complete. You must file with-

. you had no income from Maryland sources, OR

date

information and exemption areas. Enter your fed-

in three years of the original due

to receive

* you reside in the District of Columbia, Penn-

any refund.

Sylvania, Virginia or West Virginia and had

columns 1 and 3 and line 24. Then complete line

only wages from Maryland.

3 3 , l i n e s 42-47,49 and 51.

Minimum Filing Level Tables

Table 1 - For taxpayers under 65

Table 2 - For taxpayers 65 or over

Single persons (including dependent taxpayers) . . . . . . .$ 7,700

. . . . . . . . . . . . . . . . . . . . . . . ..$ 8,850

Joint return . . . . . . . . . . . . . . . . . . . . . . . . . ,, . . . . . . . 13,850

Joint return, one spouse age 65 or over . . . . . . . . . . . . 14,750

. . . . . . . . . ., . . . . . . .

3 , 0 0 0

Married parsons filing separately

Joint return, both spouses age 65 or over . . . . . . . . . . . 15,650

Head of household

. . . . . . . . . . . . . . . . . . . ., . . . . . . .

9 , 9 0 0

3,000

Married persons filing separately, age 65 or over . . . . . .

Head of household, age 65 or over.. . . . . . . . . . . . . . . 11,050

Qualifying widow(er)

. . . . . . . . . . . . . . . . y . . . . . . . . . 10,850

Qualifying widcw(er), age 65 or over . . . . . . . . . . . . . . . 11,750

Use

federal

return.

First complete your 2002 federal Income tax return.

You will need the information from your federal

subject to veri6cation,

requires that your income and deductions be

return in order to complete your Maryland return.

entered on your Maryland return exactly as they

Maryland State Comptrollers Cffice.

Therefore, complete your federal return before

were reported on your federal return. However,

you continue beyond this point. Maryland law

all items reported on your Maryland return are

label. Remove the label located on the front cover of this tax packet and place it over the name and address blanks of your tax

return. Using the label speeds up processing your return, including getting

your refund to you sooner. it also reduces the possibility of error

which could delay your refund. NOTE: Your aoclal security number is no longer prlnted on the label. Therefore, it is important that you enter

each social security number in the space provided at the top of your tax return.

DO NOT USE YOUR LABEL IF:

IF YOUR RETURN IS BEING COMPLETED BY

on the label, OR

c. you are going to file a joint return and only

SOMEONE ELSE:

a. your name or address is wrong, OR

one name is on the label.

b. you and your spouse am going to file separate

Take this packet to your tax preparer so that the

preparer can attach the label to your return.

returns and both of your names or initials are

Name and address information. Complete the “Name:“Address” and “Social security number” boxes.

Filing status. Check the filing status box which matches the filing status you used on your federal return unless you are a dependent

A dependent taxpayer is one who can be

Check the box for filing status 6.

a resident of Maryland and the other spouse is a

dairrted as a dependent on another person’s tax

nonresident of Maryland.

Generally, if you filed a joint federal return for

return. If married, the dependent taxpayer and

2002, you must file a joint Maryland Ireturn.

If you and your spouse filed separate federal

spouse must file separate returns. A dependent

returns you must file separate Maryland returns.

ried couples who file joint federal returns may file

separate Maryland returns when one spouse is

taxpayer may not claim a personal exemption.

Residence information. Answer ALL. the questions and fill in the appropriate boxes. If you are a Pennsylvania resident, list the

Your state of legal residence is your domicile or

shown in their records until they take specific

change or abandon a domidle

until you establish

permanent home. It is the place you intend to

a new domicile in another state. Military

action to change the state. Duty assignments

return to after temporary absences. You do not

alone do not affect legal residence.

nel retain their states of legal residence as

Exemptions. Determine what exemptions you are entitled to and complete the appmpriate area on the form. If more space is required

attach a separate statement.

federal return, you and your spouse are permit-

PART-YEAR RETURNs

ted to claim exemptions for being age 65 or over

You are permitted the same number of exemp-

or for Mindness. These additional exemptions are

tions which you are permitted on your federal

nonresident return for tax year 2002, each

amount of

each.

in the

$1,000

exemption is limited to a total of $2,400. Your

return; however, the exemption amount is

If “Other Dependents” are 65 or over, you also

exemptions must be prorated on the resident

ent on the Maryland return. Even if you are not

receive an extra exemption of $2,400 which is

return and nonresident return based on Mary-

required to file a federal return, the federal rules

not permitted on the federal return. Simply check

for daiming exemptions still apply to you. Refer

land income. See Instruction 28.

the appropriate boxes.

to the federal income

tax instructtons for further

Complete the EXEMPTIONS area on the front

information.

of Form 505 to determine the exemption amount

In addiion to the exemptions allowed on your

to enter on line 28.

Income and adjustments. Complete lines 1 through 17 of the Federal Income column using the figures from your federal return.

If you are a resident of the District of

Enter in the Maryland Income column all

considered to be from Maryland sources for

income cr loss which was derived from Maryland

Columbia, Pennsylvania, Virginia or West

income tax purposes when these items are

and you dii not actually reside in Mary-

sources and enter in the Non-Maryland Income

received by a nonresident of Maryland. Adjust-

column all income or loss derived from non-

ments to federal gross income are not generally

land for more than six months of 2002, enter all

wage and salary income in the Non-Maryland

Maryland sources. Refunds of state or local

applicable to Maryland unless they pertain to

Income column, even if you earned the income

income taxes, pensions, annuities, IRA distribu-

business carried on in Maryland or services per-

tions, unemployment compensation and social

from services performed in Maryland.

formed in Maryland.

security or railroad retirement benefits are not

Instructions For Maryland Nonresident Income Tax Return Form 505 - 2002 Page 2

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