Fillable Maryland Form 505x - Nonresident Amended Tax Return

MARYLAND

NONRESIDENT AMENDED INCOME

FORM

TAX RETURN

505X

INSTRUCTIONS

2013

You must file your Maryland Amended Form 505X electronically

against the salary, wages or property of delinquent taxpayers.

to claim, or change information related to, business income tax

PRIVACY ACT INFORMATION

credits from Form 500CR.

The Revenue Administration Division re quests information on tax

Changes made as part of an amended return are subject to audit

returns to administer the income tax laws of Maryland, including

for up to three years from the date that the amended return is

determination and collection of correct taxes. If you fail to

filed.

provide all or part of the requested information, the exemptions,

WHEN AND WHERE TO FILE

exclusions, credits, deductions or adjustments may be dis-

Generally, Form 505X must be filed within three years from the

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

date the original return was due (including extensions) or filed.

penalties for fail ing to supply information required by law or

The following excep tions apply.

regulations.

• A claim filed after three years, but within two years from the

You may look at any records held by the Revenue Administration

time the tax was paid is limited to the amount paid within the

Division which contain personal information about you. You may

two years immediately before filing the claim.

inspect such records, and you have certain rights to amend or

correct them.

• A claim for refund based on a federal net operating loss

carryback must be filed within 3 years after the due date

As authorized by law, information furnished to the Revenue

(including extensions) of the return for the tax year of the net

Administration Division may be given to the United States

operating loss.

Internal Revenue Service, a proper official of any state that

exchanges tax information with Maryland and to an officer of this

• If the claim for refund or credit for overpayment resulted from

state having a right to the information in that officer’s official

a final determination made by an administrative board or an

capa city. The information also may be obtained with a proper

appeal of a decision of an administrative board, that is more

legislative or judicial order.

than three years from the date of filing the return or more than

two years from the time the tax was paid, the claim for refund

USE OF FEDERAL RETURN

must be filed within one year of the date of the final decision

of the administrative board or final decision of the highest

Most changes to your federal return will result in changes on

court to which an appeal of the administrative board is taken.

your Maryland return and you will need the information from

your federal amendment to complete your Maryland amended

• If the Internal Revenue Service issues a final determination of

return. Therefore, complete your federal return first. Maryland

adjustments that would result in a decrease to Maryland

law requires that your income and deductions be entered on your

taxable income, file an amended return within one year after

Maryland return exactly as they were reported on your federal

the final adjustment report or the final court decision if

return. However, all items reported on your Maryland return are

appealed.

subject to verification, audit and revision by the Maryland

• If the Internal Revenue Service issued a final determination of

Comptroller’s Office.

adjustments that would result in an increase to Maryland

If you are amending your federal return, attach a

taxable income, file the amended return within ninety days

photocopy of the federal Form 1040X and any revised

after the final determination.

schedules to your Maryland Form 505X. If your tax has been

Do not file an amended return until sufficient time has

increased by the Internal Revenue Service, you must report this

passed to allow the original return to be processed. For

increase to the Maryland Revenue Administration Division within

current year returns, allow at least six weeks. Please note

90 days from the final IRS determination.

that no refund for less than $1.00 will be issued.

The

amended

return

must

filed

with

the Comptroller of Maryland, Revenue Administration

Division, 110 Carroll Street, Annapolis, Maryland 21411-

NAME AND ADDRESS INFORMATION.

0001.

For

information

regarding

refund

limitations,

see

Enter the Social Security Number, correct name and

Administrative Release 20.

current address in the boxes. Be sure to check the

appropriate box if you or your spouse are 65 or over or

PROTECTIVE CLAIMS

blind on the last day of the tax year. If your address is

A protective claim is a claim for a specific amount of refund filed

different from the address on your original return, be sure

on an amended return with a request that the Comptroller delay

to answer “Yes” to the first question.

acting on the refund request. The claim for refund may not be

based on a federal audit. The delay requested must be due to a

QUESTIONS.

pending decision by a state or federal court which will affect the

outcome of the refund, or for reasonable cause. The protective

Answer all of the questions and attach copies of any

claim must be filed in accordance with the limitations outlined in

federal notices, amended forms and schedules. If filing

the section WHEN AND WHERE TO FILE. The Comptroller may

your amended return for a Net Operating Loss Carryback

accept or reject a protective claim. If rejected, the taxpayer will

or Carryforward, check the appropriate box. Provide the

be informed of a right to a hearing. We cannot accept a

dates you resided in Maryland for the tax year and explain

protective claim unless an original return has been filed.

any changes from your original filing in Part III of Form

PENALTIES

505X.

There are severe penalties for failing to file a tax return, failing

FILING STATUS.

to pay any tax when due, filing false or fraudulent returns or

making a false certification. The penalties include criminal fines,

imprisonment and a penalty on your taxes. In addition, interest

Enter the filing status you used on your original return and

is charged on amounts not paid when due.

show any change of filing status. Your filing status should

correspond to the filing status used on your federal

To collect unpaid taxes, the Comp troller is directed to enter liens

COM/RAD-022A

13-49

Maryland Form 505x - Nonresident Amended Tax Return - 2013 Page 3

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