Maryland Form 515 - Income Tax Return - 2013 Page 9
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12federal EIC. Earned income includes wages, salaries, tips,
which you were employed as of the last day of 2013. Enter the
professional fees and other compensation received for personal
local rate in the space provided for the rate on Form 515, line
services you performed. It also includes any amount received
40, then return to this form. Multiply line 13 by this local tax
as a scholarship that you included in federal AGI.
rate and enter this amount on line 18 and on Form 515, line 40.
If line 13 is 0 or less, enter 0 on line 18 and on Form 515 line
Line 4. Enter the amount from Form 515, line 21.
40.
Line 5. Enter Taxable Military Income of a nonresident, from
Return to Form 515 to complete remainder of return.
line 22 of Form 515.
Line 6a. Enter the amount of your subtractions from line 23
2013 TAX RATE SCHEDULES
of Form 515.
Tax Rate Schedule I
Line 6b. Enter any non-Maryland income (not including losses
reported on lines 1 through 14 of column 3, or adjustments to
F
or taxpayers filing as Single, Married Filing Separately, or as
income reported on line 16 of column 3) from Form 515 that
Dependent Taxpayers. This rate is also used for taxpayers filing
have not been included on line 5 or 6a of Form 505NR.
as Fiduciaries.
Important Note: Make sure that you follow the instruction for
If taxable net income is:
Maryland Tax is:
line 6b above to arrive at the correct amount. The non-
At least:
but not over:
$0
$1,000
2.00% of taxable net income
Maryland losses and adjustments should have been reported
$1,000
$2,000
$20.00
plus
3.00% of excess over $1,000
on line 18 of Form 515 and included on the amounts reported
$2,000
$3,000
$50.00
plus
4.00% of excess over $2,000
on line 4 of Form 505NR.
$3,000
$100,000
$90.00
plus
4.75% of excess over $3,000
$100,000
$125,000
$4,697.50
plus
5.00% of excess over $100,000
•
Line 17 of column 3 also should include any income from
$125,000
$150,000
$5,947.50
plus
5.25% of excess over $125,000
$150,000
$250,000
$7,260.00
plus
5.50% of excess over $150,000
Maryland sources (other than wages) that was included in
$250,000
$12,760.00
plus
5.75% of excess over $250,000
Maryland taxable income on Form 505.
•
Income subject to tax as a resident when required to file
Tax Rate Schedule II
both a Form 502 and 515 should be included.
F
or taxpayers filing Joint, Head of Household, or for Qualifying
•
Line 17 of column 3 also should include income for wages
Widows/Widowers.
earned in Maryland by a nonresident rendering police, fire,
rescue or emergency services in an area covered under a
If taxable net income is:
Maryland Tax is:
At least:
but not over:
state of emergency declared by the Maryland Governor, if
$0
$1,000
2.00% of taxable net income
the wages are paid by a nonprofit organization not
$1,000
$2,000
$20.00
plus
3.00% of excess over $1,000
registered to do business in the state and not otherwise
$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
doing business in the state, or by a state, county or political
$150,000
$175,000
$7,072.50
plus
5.00% of excess over $150,000
subdivision of a state, other than the State of Maryland.
$175,000
$225,000
$8,322.50
plus
5.25% of excess over $175,000
$225,000
$300,000 $10,947.50
plus
5.50% of excess over $225,000
Line 7. Add lines 5 through 6b.
$300,000
$15,072.50
plus
5.75% of excess over $300,000
Line 8.
Subtract line 7 from line 4. This is your Maryland
Adjusted Gross Income.
19
EARNED INCOME, POVERTY LEVEL AND OTHER
Line 8a.
If you are using the standard deduction amount,
CREDITS FOR INDIVIDUALS AND BUSINESSES.
recalculate the standard deduction (line 8) based on the
You may claim a credit on line 34 equal to one-half of the earned
Maryland adjusted gross income.
income credit on your federal return multiplied by the
Line 9. Compute your Maryland income factor by dividing line
Maryland income factor from line 9 of Form 505NR.
8 by line 3. Carry the factor to six decimal places. The factor
EARNED INCOME CREDIT.
cannot exceed 1 (100%) and cannot be less than zero (0%). If
If you claimed an earned income credit on your federal return,
line 8 is 0 or less, the factor is 0. If line 8 is greater than 0 and
line 3 is 0 or less, the factor is 1.
then you may claim one-half (50%) of the federal credit
multiplied by the Maryland income factor from line 9 of Form
Line 10. If you are using the standard deduction, multiply the
505NR. If you filed a joint federal return, but a separate
standard deduction from line 1 of the NONRESIDENT
Maryland return, you may claim a combined total of up to one-
STANDARD DEDUCTION WORKSHEET (14A) in Instruction 14
half the federal credit. Complete Part I of the EARNED INCOME
by the factor on line 9 of this form, and enter the result on line
CREDIT WORKSHEET (19A) to calculate the amount to enter on
10a. If you are itemizing your deductions, multiply the net
line 34 of Form 515.
deductions from line 3 of your BASIC ITEMIZED DEDUCTIONS
WORKSHEET (15A) in Instruction 15 by the factor on line 9 of
This is not a refundable credit.
this form, and enter the result on line 10b.
POVERTY LEVEL CREDIT.
Line 11.
If you are using the standard deduction, subtract
You may claim a credit on line 35 of 5% of your earned income
line 10a from line 8. If you are using itemized deductions,
multiplied by the Maryland income factor if your income is less
subtract line 10b from line 8.
than the poverty income guidelines. You also may be eligible for
Line 12. Multiply the total exemption amount on Form 515,
a refundable earned income credit. Complete Part II of the
line 29 by the factor on line 9.
POVERTY LEVEL CREDIT WORKSHEET (19A) to calculate the
Line 13. Subtract line 12 from line 11. This is your Maryland
Poverty Level Credit.
taxable net income.
CREDITS FOR INDIVIDUALS.
Line 14. Enter the tax from line 2 of this form.
a. Credits for Income Taxes Paid to Other States. This
Line 15. Divide the amount on line 13 of this form by the
credit is not available for nonresident taxpayers.
amount on line 1. Carry this Maryland nonresident factor to six
b. Credit for Child and Dependent Care Expenses. If you
decimal places. If more than 1.000000, enter 1.000000. If 0 or
were eligible for a Child and Dependent Care Credit on your
less, enter 0.000000.
federal income tax return and your income is below certain
Line 16. Multiply line 14 by line 15 to arrive at your Maryland
thresholds, you are entitled to a tax credit equal to a
tax. Enter this amount on line 16 and on Form 515, line 33.
percentage of the federal credit.
Line 17. Skip line 17 (used only when filing Form 505) and
c. Quality Teacher Incentive Credit. If you are a qualified
complete Form 515 through line 39 and then return to complete
Maryland teacher who paid tuition to take graduate level
line 18 of this form.
courses required to maintain certification, you may be eligible
Line 18. Find the local tax rate for the Maryland county in
for a tax credit.
7
COM/RAD-023
13-01
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