Fillable Maryland Form 505x - Nonresident Amended Tax Return

Maryland income factor.

allowed for a percentage of qualified rehabilitation expenditures

as certified by the Maryland Historical Trust. Attach a copy of

Personal income tax credits from Form 502CR and business tax

Form 502S and certification.

credits from Form 500CR should be entered in the appropriate

box on line 12a. If these amounts are different from the original

c. REFUNDABLE BUSINESS INCOME TAX CREDIT. Form

return, be sure to attach the completed Form 502CR and/or

500CR Instructions are available online at

Form 500CR with appropriate documentation or certifications.

com. You must file Form 500CR electronically to claim a

business income tax credit.

If the total credits on line 12a are greater than the tax on line

12, enter zero on line 12b. The credits entered on line 12a are

d. IRC SECTION 1341 REPAYMENT. If you repaid an amount

nonrefundable. For information concerning refundable credits,

this year reported as income on a prior year federal tax return

see Instruction 9.

that was greater than $3,000, you may be eligible for an IRC

Section 1341 repayment credit. See Administrative Release

You must file your amended return electronically to

40.

claim a business tax credit from Form 500CR. A paper

version of Form 500CR is no longer available.

e. NONRESIDENT PTE TAX. If you are the beneficiary of a

trust, or a member of a PTE, for which nonresident PTE tax was

SPECIAL NONRESIDENT INCOME TAX.

paid, you may be entitled to a share of that tax. See Form 4

502CR Instructions.

The special nonresident tax is calculated on line 17 of revised

BALANCE DUE OR OVERPAYMENT.

Form 505NR.

CONTRIBUTIONS TO THE CHESAPEAKE BAY AND

Calculate the balance due or overpayment by subtracting

ENDANGERED SPECIES FUND, DEVELOPMENTAL

the total on line 20 from the amount on line 14 and enter

DISABILITIES WAITING LIST EQUITY FUND AND

the result on either line 21 or line 22.

MARYLAND CANCER FUND.

Enter the tax paid with the original return plus any additional tax

Enter the amounts of your contribution in 13A for the Chesapeake

paid after filing on line 23 (do not enter interest or penalty paid)

Bay and Endangered Species Fund, 13B for the Developmental

OR enter the overpayment from your original return plus any

Disabilities Waiting List Equity Fund and 13C for the Maryland

additional overpayments from prior amendments or adjustments

Cancer Fund. Any contribution will increase your balance due or

on line 24.

reduce your refund. Enter the total of your contributions in the

If there is an amount on line 21:

appropriate columns. Additional information concerning the

funds is contained in the Maryland tax instructions for the tax

• and line 21 is more than line 23, you owe additional tax. Enter

year of the amended return.

the difference on line 26 and compute the interest due using

the interest rates in Instruction 11.

TAXES PAID AND CREDITS.

• and there is also an amount on line 24, you owe additional tax.

Add the two together and enter the total on line 26. Compute

the interest due. See Instruction 11.

Write your taxes paid and credits on lines 15-20.

• and line 21 is less than line 23, you are due a refund. Enter

Enter the correct amounts on lines 15 through 19 and attach any

the difference on line 25.

additional or corrected W-2 statements, photocopies of cancelled

checks or money orders for estimated account payments not

If there is an amount on line 22:

credited on your original return. Attach corrected Form 502CR

• and line 22 is more than line 24, you are due an additional

and other state returns, and/or Form 502S.

refund. Enter the difference on line 25.

Refundable Earned Income Credit. You may be eligible for a

• and there is also an amount on line 23, you are due an

refund able earned income credit if one-half of your federal

additional refund. Add the two together and enter on line 25.

earned income credit is greater than your Maryland tax. Please

refer to the Refundable Earned Income Credit Worksheet in the

• and line 22 is less than line 24, you owe additional tax. Enter

nonresident instructions, and enter the allowable credit on

the difference on line 26 and compute the interest due using

line 17 .

the interest rates in Instruction 11.

Refundable Income Tax Credits. Enter the total of your

Previous interest and penalty

refundable income tax credits on line 19. Attach Form 502CR.

Interest and/or penalty charges for the year you are amending,

a. NEIGHBORHOOD STABILIZATION CREDIT. Beginning

whether previously paid or still outstanding, may be adjusted as

with tax year 1999, individuals certified by Baltimore County

a result of your amendment. Any payments made on the account

as qualified for the neighborhood stabilization credit may claim

have been applied first to penalty, then to interest and lastly to

a credit equal to the property tax credit granted by Baltimore

tax due. These payments may require reallocation depending on

County. Attach a copy of the certification.

the result of the amendment. We will notify you of the net

balance due or refund when we have completed processing your

b. SUSTAINABLE COMMUNITIES TAX CREDIT. A credit is

2013 Tax Rate Schedules

Tax Rate Schedule I

Tax Rate Schedule II

or taxpayers filing as Single, Married Filing Separately, or as

or taxpayers filing Joint, Head of Household, or for Qualifying

Dependent Taxpayers. This rate is also used for taxpayers filing as

Widows/Widowers.

Fiduciaries.

If taxable net income is:

Maryland Tax is:

If taxable net income is:

Maryland Tax is:

At least:

but not over:

At least:

but not over:

$1,000

2.00% of taxable net income

$1,000

2.00% of taxable net income

$1,000

$2,000

$20.00

plus

3.00% of excess over $1,000

$1,000

$2,000

$20.00

plus

3.00% of excess over $1,000

$2,000

$3,000

$50.00

plus

4.00% of excess over $2,000

$2,000

$3,000

$50.00

plus

4.00% of excess over $2,000

$3,000

$150,000

$90.00

plus

4.75% of excess over $3,000

$3,000

$100,000

$90.00

plus

4.75% of excess over $3,000

$150,000

$175,000

$7,072.50

plus

5.00% of excess over $150,000

$100,000

$125,000

$4,697.50

plus

5.00% of excess over $100,000

$175,000

$225,000

$8,322.50

plus

5.25% of excess over $175,000

$125,000

$150,000

$5,947.50

plus

5.25% of excess over $125,000

$225,000

$300,000 $10,947.50

plus

5.50% of excess over $225,000

$150,000

$250,000

$7,260.00

plus

5.50% of excess over $150,000

$300,000

$15,072.50

plus

5.75% of excess over $300,000

$250,000

$12,760.00

plus

5.75% of excess over $250,000

Maryland Form 505x - Nonresident Amended Tax Return - 2013 Page 5

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