Fillable Maryland Form 505nr - Nonresident Income Tax Calculation

NONRESIDENT INCOME

MARYLAND

PAGE 2

FORM

TAX CALCULATION

505NR

INSTRUCTIONS

2013

Using Form 505NR, Nonresident Income Tax Calculation,

Line 7 .

Add lines 5 through 6b.

follow the line-by-line instructions below to figure your

Line 8 .

Subtract line 7 from line 4. This is your Maryland

Maryland tax .

Adjusted Gross Income.

Line 1 .

Enter the taxable net income from Form 505,

Line 8a .

If you are using the standard deduction amount,

line 31.

recalculate the standard deduction (line 8) based

Line 2 .

Find the income range in the tax table that

on the Maryland adjusted gross income.

applies to the amount on line 1 of Form 505NR.

Line 9 .

Compute your Maryland income factor by dividing

Find the Maryland tax corresponding to your

line 8 by line 3.

Carry the factor to six decimal

income range. Enter the tax amount from the tax

places. The factor cannot exceed 1.000000 and

table. If your taxable income on line 1 is $50,000

cannot be less than 0. If line 8 is 0 or less, the

or more, use the Maryland Tax Computation

factor is 0. If line 8 is greater than 0 and line 3

Worksheet schedules at the end of the tax table.

is 0 or less, the factor is 1.000000.

Line 3 .

Enter your federal adjusted gross income (FAGI)

Line 10a . If you are using the standard deduction, multiply

from Form 505, line 17 (column 1).

the standard deduction on line 8a by the Maryland

Line 3a .

If you are claiming a federal earned income credit

Income Factor (line 9) and enter on line 10a.

(EIC), enter the earned income you used to

Line 10b . If you are itemizing your deductions, multiply the

calculate your federal EIC.

deduction on Form 505 line 26d by the Maryland

Earned income includes wages, salaries, tips,

Income Factor (line 9) and enter on line 10b.

professional fees and other compensation received

Line 11 .

If you are using the standard deduction, subtract

for personal services you performed. It also

line 10a from line 8. If you are using itemized

includes any amount received as a scholarship

deductions, subtract line 10b from line 8.

that you must include in your federal AGI.

Line 12 .

Multiply the total exemption amount on Form

Line 4 .

Enter the amount from Form 505, line 21.

505, line 28 by the factor on line 9.

Line 5 .

Taxable Military Income of a nonresident, if

Line 13 .

Subtract line 12 from line 11.

This is your

applicable.

Maryland taxable net income.

Line 6a .

Enter the amount of your subtractions from line

Line 14 .

Enter the tax from line 2 of this form.

23 of Form 505.

Line 15 .

Divide the amount on line 13 of this form by the

Line 6b .

Enter any non-Maryland income (not including

amount on line 1. Carry this Maryland nonresident

losses reported on lines 1 through 14 of column

factor to six decimal places.

If more than

3, or adjustments to income reported on line 16

1.000000, enter 1.000000. If 0 or less, enter 0.

of column 3) from Form 505 (or 515), that have

Line 16 .

Multiply line 14 by line 15 to arrive at your

not been included on lines 5 or 6a of this form.

Maryland tax. Enter this amount on line 16 and

Important Note: Make sure that you follow the

on Form 505, line 32a.

instruction for line 6b above to arrive at the

Line 17 .

Multiply line 13 by .0125.

Enter this amount on

correct amount. The non-Maryland losses and

line 17 and on Form 505, line 32b. If line 13 is

adjustments should have been reported on line

0 or less, enter 0.

18 of Form 505 (or 515) and included on the

amounts reported on line 4 of this form.

On Form 505, add lines 32a and 32b and enter the total on

line 32c.

Be sure to include the following items if not

already included on line 5 or 6a.

Note: If you are using Form 505NR with Form 505, follow

the instructions above. If you are using Form 505NR with

•

M aryland salaries and wages should be

Form 515, please follow Instruction 18 in the Form 515

included if you are a resident of a reciprocal

instructions .

state.

•

I ncome subject to tax as a resident when

required to file both Forms 502 and 505

should be included.

•

L ine 17 of column 3 on Form 505 (or 515)

should also include income for wages earned

in Maryland by a nonresident rendering

police, fire, rescue or emergency services in

area

covered

under

state

emergency declared by the Maryland

Governor, if the wages are paid by a

nonprofit organization not registered to

do business in the state and not otherwise

doing business in the state, or by a state,

county or political subdivision of a state,

other than the State of Maryland.

COM/RAD-318

13-49

Maryland Form 505nr - Nonresident Income Tax Calculation - 2013 Page 2

Related Articles

Related forms

Related Categories