Instructions For Maryland Nonresident Income Tax Return Form 505

1281

WlTHHOLDING AND

ESTlMATED

taxaMe

its nonresident

f. Maryland taxable income

1301

FIUNG THE RETURN

ual’s estate;

the

1311

FIUNG AN AMENDED RETURN

insbuctkns

/321

Administre

part of the requested

ADDRIONAL INFORMATlON

l f a daim is filed within three years after the date the

orior to the firma of the claim. l f a claim is filed after

ihe

he, a proper official of any state that exchanges

Part-year residents. If you moved into or out of Maryland during 2002 AND received taxable Maryland income both while you were

a resident and while you were a nonresident AND you are required to file a federal return, you are required to file two returns with the

State of Maryland.

EARNED INCOME AND

Complete your resident return (Form 502)

STANDARD DEDUCTION

POVERTY LEVEL CREDITS

using the instructions for part-year residents.

Your combined total standard deduction may not

Complete your nonresident return (Form 505)

You must prorate your earned income and

exceed the maximum amount for your filing status.

using the instructions in this packet with the

poverty level credii based on Maryland income.

following exceptions:

E X E M P T I O N S

I N C O M E A N D A D J U S T M E N T S

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

TAX PAYMENTS

Your exemption must be prorated on the resident

Treat your Maryland resident income as non-

You must allocate your total payments between

Maryland income. You will be taxed on this

and nonresident returns based on Maryland

your two returns.

income on your resident return.

income.

Partnerships (including limited liability companies) and S corporations may file a composite income tax return on behalf of

nonresident partners and shareholders.

g. Maryland tax, AND

Nonresident partners and shareholders who

income and tax liability of each part-

ner or shareholder shown on the return, AND

3. the partnership or S corporation pays the

receive income from partnerships and S corpo-

tax, interest and penalty due by each partner

rations doing business in Maryland are required

2. a schedule is attached containing the following

information for each partner or shareholder:

or shareholder shown on the return.

to file Maryland nonresident returns. Any part-

Complete only the name and address areas

nership or S corporation meeting the require-

a. Name, social security number and address

a n d l i n e s 3553 of Form 505.

ments contained in Administrative Release 6 and

b. Distribution share

For more information, Administrative Release 6

doing business in the state of Maryland may file

c. Number of exemptions and filing status

a composite return on behalf of

d. Maryland apportioned income

may be obtained from any office of the Comp-

troller.

partners or shareholders if:

e. Standard deduction

1. the return accurately reflects the Maryland

Filing return of deceased taxpayer. Do not use the preprinted label. Use the following special instructions for the return of a

taxpayer who died during the tax year:

ALL OTHER RETURNS

JOINT RETURN

If the return is filed by the personal representa-

If an individual required to file an income

tax

If the spouse of the deceased taxpayer filed a

ioint federal return with the decedent. aenerallv

tive, write the words “ESTATE OF” before the

return dies, the final income tax return shall be

decedent’s first name and the date of death after

filed:

joint Maryland return must be filed. -

the last name. The name and title of the person

a. by the personal representative of the indiid-

The word “DECEASED” and the date of death

should be written after

decedents name at

filing the return should be clearly noted on the

form. Attach a cow of the

Letters of Administration.

b. if there is no personal representative, by the

the top of the form. The name and title of any per-

decedents surviving spouse: OR

son, other than the surviving spouse, filing the

If there is no personal representative, write the

word “DECEASED” and the date of death after the

c. jcintly

by the personal representatives of each

return should be clearly noted on the form.

if both husband and wife are deceased.

Attach a copy of the Letters of Administration or,

decedents last name. The name

and title of the

if the return is filed solely by the surviving spouse,

person filing the return should be dearly noted on

the form. Attach a copy of federal Form 1310.

attach a death certificate.

Amended returns. if you need to

change a return which you have already filed, or if the Internal Revenue Service changes your return,

you must file an amended return.

IF YOUR ORlGlNAL RETURN

return was filed, the credit or refund may not be

SHOWED A REFUND

You must file an amended return to make certain

more than that oart

of the tax oak!

within the three

If you expect a refund from your original return,

changes on your original return. These include

years, plus any extension of time tbr filing the return,

do not file an amended return until you have

changes in income, filing status, amount of deduc-

received your refund check. Then cash the check:

tions, the number of exemptions and the amount of

three-year period,

but within two years from the

do not return it. If your amended return shows a

additions to income and subtractions from income.

time the tax was paid, the refund

or credit may not

smaller refund, send a check for the difference with

Use Form 502X to file an amended return and in-

be more than the tax paid within

two years immedi-

the amended return. If your amended return shows

clude a copy of your federal return. Form 502X and

ately before filing the claim for a refund or credit.

a larger refund, the Revenue Administration Divi-

may be obtained by calling 410-260-7951,

A claim for refund based on a federal net operat-

sion will issue an additional refund check.

by visiting our website

ing loss carryback

must be filed within three years

or by calling Forms-by-Fax at 410-974-3299.

from the due date of the return for the year of the

Do not file an amended return until sufficient time

CHANGES IN YOUR FEDERAL TAX

net

operating

loss.

has passed to allow the original return to be

If the claim for refund resulted from a federal

If the Internal Revenue Service makes any

processed. For current year returns, allow at least

adjustment or final decision of a federal court which

changes on your federal return, you must not@

the

six weeks.

is more than three years from the date of filing or

State of Maryland. Send notification to the Maryland

Generally, a claim for a refund or overpayment

more than two years from the time the tax was

Revenue Administration Division within 90 days of

credit must be filed within three years from

the date

paid, a claim for refund must be filed within one year

the foal

determination of the changes by the IRS.

the original return was filed or within two years from

from the date of the adjustment or final decision.

If you file an amended federal return which

the date the tax was paid, whichever

is later. A return

No refund for less than $1.00 will be issued. No

changes your Maryland return, you must file an

filed early is considered filed on the date it was due.

payment of less than $1.00 is required.

amended Maryland return.

privacy act information.

As authorized by law, information furnished to

The Tax-General Article of the Annotated Code

information, then exemptions, exclusions, cred-

of Maryland authorizes the Revenue

its, deductions or adjustments may be disallowed

the Revenue Administration Division may be

tion Division to request information on tax

and you may owe more tax. In addition, the law

aiven to the United States Internal Revenue Ser-

returns to administer the income

tax laws of

provides penalties for failing to supply informa-

Maryland, including determination and collection

tion required by law or regulations.

tex information with Maryland and to an officer of

of correct taxes. Code Section 10-604

says that

this State having a right to the information in that

You may look at any records held by the

you must include your social security number on

Revenue Administration Division which contain

officers official capacity. The information may be

the return you file. This is so we know who you

obtained in accordance with a proper legislative

personal information about you. You may inspect

are and can process your return and papers. l f

such records. and you have certain rights to

or judicial order.

amend or corract

them.

you fail to provide all or

Instructions For Maryland Nonresident Income Tax Return Form 505 - 2002 Page 9

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