Instructions For Maryland Nonresident Income Tax Return Form 505

Additions to

1121

J- CODELETTER

i. Net Marvland

tracted from federal adjusted gross income.

ation allowance under the Job Creation and

cany-

Comotroller.

1131

subbactions apply to your Maryland Income. Write the correct amounts on lines 22 and

for

copy of the certification.

emplayer

Expenses

Heakh&neral

carrybadc

composed

copy

#or more infonation.

income. Determine which additions to income apply to you. Write the correct amounts on lines 18 and 19 of Form 505.

Instructions for each line:

Line 18. NON-MARYLAND LOSS. If the amount

Credits for the Enterprise Zone Tax Credit,

Administrative Release #32 is available from

on line 17 in Column 3 is a loss, enter it on line 18

Employment Opportunky Tax Credit, Maryland

and do not make any entry on line 22.

Disability Employment Tax Credit, Long-Term

any office of the Comptroller.

Net addition modification to Maryland taxable

Employment of Qualified

Ex-Felons Tax Credit,

Une 19. OTHER ADDITIONS TO INCOME. If one

Research and Development Tax Credit,

income when usina the federal bonus deoreci-

or more of these apply to you, enter the total

Telecommunications Property Tax Credit

Worker Assistance Act (JCWAA) of 2002 com-

amount on line 19 and identify each item using

and/or Electric and Gas Utilitv Tax Credit.

the code letter:

Oil percentage depletion allowance

claimed

pared to Maryland taxable income without

under Section 613 of the Internal Revenue Code.

regard to JCWAA provisions. Complete and

attach Form 500DM. See Administrative

Income exempt from federal tax under treaty

additions from federal Form K-l

but not from Maryland tax.

Release 38.

for yourshare of income from pass-through

Net addition modification to Maryland taxable

Net operating loss deduction to the extent of a

entities or fiduciaries.

double benefit. Administrative Release No. 18

income when the federal special 5-year

back period was used for a net operating loss

Tax Preference Items. If the total of your

is available from any office

of the Revenue

tax preference items is less than $10,000

Administration Division.

under the Job Creation and Worker Assiitance

($20,000 for married taxpayers filing joint g.

Pickup contributions of a Maryland State retire-

Act (JCWAA) of 2002 compared to Maryland

taxable income without regard to JCWAA provi-

returns) this addition

to income does not apply

ment or pension system member. (The pickup

to you. Use federal Form 6251 to determine

amount will be stated separately on your W-2

sions. Complete and attach Form 500DM. See

Administrative Release 38.

your tax preference items (even if you are not

wage

statement.)

The amount of deduction taken on your Feder-

required to file Form 6251 with your federal

The amount claimed and allowed as a deduc-

al income tax return for tuition and related

return). If the total of your tax preference items

tion for federal income tax purposes for

expenses (line 26 of Form 1040 or line 19 of

is $10,000 or more ($20,000 for married tax-

expenses attributabie

to operating a family day

payers tiling joint returns) you must complete

care home or a child care center in Maryland

Form 1046A).

and attach Maryland Form 502TR

Include the

without having the registration or license

m. Amount as required to nullifv

the impact of

amount from line 5 of Form 502TP

on line 19

required by the Family Law Article.

federal tax changes as determined ‘by the

Call l-800-MDTAXES for more

of Form 505. See the instructions for non-

Any refunds of contributions made under

it&n&ion.

residents on the back of Form 502TP

the Maryland Prepaid College Trust or contri-

Expenses paid in the current year to the extent

butions under the Maryland College Investment

allowed on Form 5OOCR such as Business Tax

Plan, to the extent the contribution was sub-

income

Subtractions

from

Determine which

23 of Form 595. Instructions for each line:

of the U.S. Coast Guard Auxiliary as certified

Line 22. NON-MARYLAND INCOME. If the

stand improvement of commercial forest land.

by the organization. Attach a copy of the certi-

amount on line 17 in Column 3 is not a loss, enter

Qualifications and instructions are on Form

fication report.

it on line 22 and do not make any entry on line 18.

DNR-393, available from the Department of

n .

Any inwme of an individual that is related to

Natural Resources, telephone 410-260-8531.

tangible or intangible property that was seized,

Line

23.

OTHERSUBTRACTIONS

FROM

The amount added to your taxable income

misappropriated or lost as a result of the

INCOME. If one or more of these apply to your

the use of an official

vehicle used by a member

actions or policies of Nazi Germany towards a

Maryland income, enter the total amount on line

of a state, county or local police or fire depart-

23 and identify each item using the code letter:

ment. The amount is stated separately on Form

Holocaust victim. For additional information

contact the Revenue Administration Divisiin.

w-2.

CODE LETTER

h .

incurred to buy and install handrails in

Up to $6,000 in expenses incurred by parents

a. Child care expensesYou may subtract the cost

to adopt a child with special needs through a

an existing elevator in a healthcare facility (as

of caring for .your dependents while you work.

defined in Section 19- 1 1 14 of the

public or nonprofit adoption agency and up to

There is a limitation of $2.400 ($4.800

$5,000 in expenses incurred by parents to

Article) or other building in whii at least 50% of

the space is used for medical purposes.

if two or more dependents receive &ej. To

adopt a child without special needs.

claim this subtraction from income. use the

i .

Purchase and installation costs of certain wn-

Net subtraction modification to Maryland tax-

able income

when using the federal bonus

amount from line 3 of either federal Form 2441

servation tillage

equipment as certified by the

or Form 104OA Schedule 2. You may also be

Maryland Department of Agriculture. Attach a

depreciation allowance under the Job Creation

entitled to a credit for these expenses. See

and Worker Assistance Act (JCWAA) of 2002

instructions for Part B of Form 502CR.

The value of farm products you donated to a

compared to Maryland taxable income without

i .

b. Net Maryland subtractions from federal Form

gleaning cooperative as certified by the Mary-

regard to JCWAA provisions. Complete and

K-1 for your share of income from pass-

land Department of Agriculture. Attach a copy

attach Form 500DM.

See Administrative

through entities or fiduciaries.

of the certitication.

Release 38. .

c. Charitable travel expense. You may subtract

The lesser of $1,200 or the Maryland income

Net subtraction modification to Maryland tax-

from income unreimbursed vehicle travel

of the spouse with the lower income if both

able inwme when the federal special Syear

expenses for:

spouses have Maryland income and you file a

period was used for a net operating

1. A volunteer fire company:

joint return.

loss under the Job Creation and Worker Assis-

2. Service as a volunteer for a charitable orga-

Up to $2,500 per taxpayer per beneficiary wn-

tance Act (JCWAA) of 2002 compared to Mary-

land taxable income without regard to JCWAA

nizatiin whose principal purpose is to pro-

tributed for the purchase of each prepaid tuiion

vide medical, health or nutritional care; AND

contract made under the Maryland Prepaid

provisions. Complete and attach Form 500DM.

See Administrative Release 38.

3. Assistance for handicapped students at a

College Trust or contribution under the Mary-

Maryland community college (other than

land College Investment Plan. Administrative

Any amount of income

derived within an arts

providing transportation to and from the col-

Release 32 is available from any office of the

and entertainment district by a qualifying resid-

lege). Attach Maryland Form 502V

t o d a i m

ing artist from the publication, production, or

this subtraction from income.

m. The Honorable Louis L. Goldstein Volunteer

sale of an artistic work that the artist wrote,

d. Amount of wages and salaries which were not

Police, Fire, Rescue and Emergency Medical

or executed. Complete and attach a

allowed as a business expense because you

Services Personnel Subtraction Modification

of Form 502AE.

took the federal Targeted Jobs Credit.

Program. $3,500 for each taxpayer who is a

Amount as required to nullify

the impact of feder-

e. Expenses up to $5,000 incurred by a blind per-

qualifying volunteer as certified by a Maryland

al tax changes as determined by the Ccmptrdler.

son for a reader, or up to $1,000 incurred by an

C a l l l-800-MDTAXES

fire, police, rescue or emergency medical ser-

for a reader for a blind employee.

vices or related auxiliary organization. $3,500

f. Expenses incurred for reforestation or timber

for each taxpayer who is a qualifying member

Instructions For Maryland Nonresident Income Tax Return Form 505 - 2002 Page 3

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