Instructions For Maryland Income Tax Return Form 515 - 2002 Page 7
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1
2
3
4
5
6
7
8.0290
.0262
.0296
.0310
.0265
.0315
.0306
.0179
.0245
.0280
.0258
.0310
.0295
.0125
r
2.Enteryourlocaltaxrate
0
3.Multiplyline2bylOandenteronline4
(
x
>
.256
Pi-l
2002 LOCAL TAX RATE CHART
Subdivision
Subdivision
Rate
Rate
Rate
Subdivision
Prince George’s
Baltimore City . . . . . .
Charles
County . . . . . . . . . .
County . . . . .0310
. . . . .0305
Allegany County . . . .
. . . . .0293
Dorchester
County . . . . . . . .
Queen
Anne’s
County . . . . . .0285
Anne Arundel County .
. . . . .0256
Frederick
County . . . . . . . . .
St. Mary’s County
. . . . . . . .
Baltimore County . . . .
. . . . .0283
Garrett
County
. . . . . . . . . .
Somerset
County . . . . . . . . .
Calvert County . . . . .
. . . . .0260
Harford
County . . . . . . . . . .
Talbot
County . . . . . . . . . . .
Howard County . . . . . . . . . .
Caroline County . . . .
Washington
County . . . . . . .
. . . . .0263
Carroll County . . . . . .
. . . . .0285
Kent County . . . . . . . . . . . .
Wicomico
County
. . . . . . . .
Worcester
County . . . . . . . .
Cecil County . . . . . . .
. . . . .0280
Montgomery
County . . . . . .
LOCAL EARNED INCOME CREDIT WORKSHEET
1. Enter federal earned income credit from your federal return. . . . . . . . . . . . . . . . . . . . . . . . . . . .I.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2..
x10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
Example: .0256
Note: In lieu of multiplying by 10 you
may simply move the decimal point one
place to the right and enter on line 4.
4. Local earned income credit rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . .4..--- -
5. Multiply line 1
line 4.
. . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..5.
by
6. Multiply line 5 by the Maryland income factor
% (from line 30). Enter here and
on line 41 of Form 515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..6.
LOCAL POVERTY LEVEL CREDIT WORKSHEET
Refer to the STATE POVERTY LEVEL CREDIT WORKSHEET in Instruction 19. If the amount on line 3 of that
worksheet is greater than the amount on line 4, you are eligible to claim the local poverty level credit. Complete
this worksheet to calculate the amount of your credit.
A. Enter the
CREDIT WORKSHEET.
amount from line 2 of the STATE POVERTY LEVEL
. . . . , . .A.
0
B. Enter your local tax rate from line 2 of the LOCAL TAX WORKSHEET. . . . . . . . . . . . . . . . . . . .B. _ _ - -
C. Multiply line A by line B.‘ . . . . . . . . . . . . . . . . . . . . . _ . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . .C.
D. Multiply line C by the Maryland income factor
% (from line 30). Enter
the amount here and on line 42 of Form 515. .
. . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . .D.
Taxes paid and credits.
Write your taxes paid and credits on lines 49-53.
Line 49. Write the total Maryland and
Line 50. Enter on line 50 the total of:
tine 52. Complete this line only if you are
local tax withheld as shown on the wage
a Pennsytvania resident. If you reside in New
a. Maryland estimated tax payments, AND
and tax statements (Forms W-2, W-2G or
York City or Wilmington, Delaware, do not
b. Payment made with a request for an
1099) you have received. Add up the
make an entry on this line. Residents of these
automatic extension of time to file your
amounts identified as Maryland and local
cities are subject to both the state tax and the
return.
withheld
tax
on each form and write the
local tax on wages earned in Maryland.
Line 51. If one-half of your federal
REFUNDABLE PERSONAL
total on line 49. Attach Forms W-2, W-2G
Line 53.
earned income credit is greater than your
and 1099 to your return if Maryland tax is
INCOME TAX CREDITS. Enter the amount
Maryland state income tax, you may be
withheld.
line 4, Part J of Form 502CR. A
from
Her-
eligible for a refundable earned income
IMPORTANT: Your wage and tax state-
itage Area Tax Credit is allowed for 20% of
credit. See Instruction 19 and complete the
ments contain many numbers. Be sure you
qualified
rehabilitation expenditures as certi-
REFUNDABLE EARNED INCOME CRED-
fied by the Maryland Historical Trust. See
add only the amounts identified as Mary-
IT WORKSHEET to calculate this credit.
land and local tax withheld.
Form 502H for qualifications and instructions.
7
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