Instructions For Maryland Income Tax Return Form 515

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Exemptions. Determine what exemptions you are entitled to, and check the appropriate boxes on the form.

federal income tax instructions for further

NOTE: If ‘Other Dependents” are 65 or

EXEMPTIONS ALLOWED

over, you receive an extra exemption of

information.

You are permitted the same number

$2,400 which is not permitted on the feder-

of exemptions which you are permitted on

In addition to the exemptions allowed

al return. Simply check the appropriate

your federal return; however, the exemption

on your federal return, you and your

amount is different on the Maryland return.

spouse are permitted to claim exemptions

boxes.

Complete the exemptions area on the

Even if you are not required to file a feder-

for being age 65 or over or for blindness.

front of Form 515 to determine the amount

al return, the federal rules for claiming

These additional exemptions are in the

of exemption allowance to enter on line 29.

exemptions still apply to you. Refer to the

amount of $1,000 each.

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

return.

winnings, etc., other than salary, wages or

Enter in the Maryland Income column

are not generally applicable to Maryland

other compensation for services performed

all salaries or wages which were derived

unless they pertain to compensation for

in Maryland, you must file two nonresident

from Maryland sources. Enter in the Non-

services performed in Maryland.

returns. The wage income is taxed on

If you have income from Maryland such

Maryland Income column all other income

515 and the non-wage income on Form 565.

as business income, rental income, lottery

or loss. Adjustments to federal gross income

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

and the total on line 20 of Form 515. Instructions for each line:

are not subject to federal tax because of

Line 18. NON-MARYLAND LOSS. If

you, enter the total amount on line 19 and

identify each item using the code letter.

a treaty.

the amount on line 17 in Column 3 is a

b. Pickup contributions of a state retire-

loss, enter it on line 18 and do not make

ment or pension system member. (The

any entry on line 22.

a. Wages, salaries or other compensation

pickup amount will be stated separately

Line 19. OTHER ADDITIONS TO

for services performed in Maryland that

on your W-2 form.)

INCOME. If one or more of these apply to

Subtractions from income. Determine which subtractions from income apply to you. Write the correct amounts on

lines 22 and 23 and the total on line 24 of Form 515. Instructions for each line:

Line 22. NON-MARYLAND INCOME.

C O D E L E T T E R

incurred bv an employer for a reader for

a blind employee.

If the amount on line 17 in Column 3 is not

a. Child care expenses. You may subtract

The amount added to your taxable

a loss, enter it on line 22 and do not make

the cost of caring for your dependents

income for the use of an official vehicle

any entry on line 18.

while you work. There is a limitation of

used by a member of a state, county or

Line 23. OTHER SUBTRACTIONS

$3,000 ($6,000 if two or more depen-

focal police or fire department The amount

FROM INCOME. If one or more of these

dents receive care.) Copy the amount

is stated separately on Form W-2.

apply to your Maryland income, enter the

from line 3 of either federal Form 2441

The lesser of $1,200 or the Maryland

total amount on line 23 and identify each

or Form 104OA Schedule 2.

income of the spouse with the lower

item using the code letter.

b. Expenses up to $5,000 incurred by a

income if both spouses have Maryland

blind person for a reader, or up to $1,000

income and you file a joint return.

Maryland income factor. You must adjust your standard or itemized deductions and exemptions based on the

percentage of your income subject to Maryland tax. Complete the worksheet below to figure the percentage of Maryland

income to total income. If the result is less than 0 or greater than 1.0, use 1 as your factor. NOTE: if Maryland adjusted

gross income (Line 25) is 0, use 0 as your factor.

MARYLAND INCOME FACTOR WORKSHEET

Enter your federal adjusted gross income (from line 17, Column 1)

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

1 .

Enter your Maryland adjusted gross income (from line 25)

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

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

Instructions For Maryland Income Tax Return Form 515 - 2002 Page 3

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