Form 515 - For Nonresidents Employed In Maryland Who Reside In Jurisdictions That Impose A Local Income Or Earnings Tax On Maryland Residents - 2014 Page 5
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129
Exemptions.
Line 19. OTHER ADDITIONS TO INCOME. If one or both of
these apply to you, enter the total amount on line 19 and
identify each item using the code letter.
Determine which exemptions you may claim and check the
CODE LETTER
appropriate boxes on the form.
e. Wages, salaries or other compensation for services performed
EXEMPTIONS ALLOWED
in Maryland that are not subject to federal tax because of a
You are permitted the same number of exemptions which you
treaty.
are permitted on your federal return; however, the exemption
g. Pickup contributions of a state retirement or pension system
amount is different on the Maryland return. Even if you are not
member. (The pickup amount will be stated separately on
required to file a federal return, the federal rules for claiming
your W-2 form.)
ex emp tions still apply to you. Refer to the federal in come tax
instructions for further information.
12
Subtractions from income.
In addition to the exemptions allowed on your federal return,
you and your spouse are permitted to claim exemptions for
being age 65 or over or for blindness. These addi tional
Determine which subtractions from income apply to you. Write
exemptions are in the amount of $1,000 each.
the appropriate amounts on lines 22 and 23 and the total on
If any other dependent is 65 or over, you receive an extra
line 24 of Form 515. Instructions for each line:
exemption of up to $3,200 that is not permitted on the federal
Line 22. TAXABLE MILITARY INCOME OF NONRESIDENT.
return. Make sure you check both boxes.
Enter the amount of military pay included in your federal
Complete the Dependent Form 502B and the exemption area on
adjusted gross income that you received while in the active
the front of the Form 515 to determine the amount of exemption
service of any branch of the armed forces of the United States.
allowance to enter on line 29.
Line 23. OTHER SUBTRACTIONS FROM INCOME. If one or
more of these apply to your Maryland income, enter the total
10
Income and adjustments.
amount on line 23 and identify each item using the code letter.
CODE LETTER
f. Child care expenses. You may subtract the cost of caring for
Complete lines 1-17 of the Federal Income column using the
figures from your federal return.
your dependents while you work. There is a limitation of
$3,000 ($6,000 if two or more dependents receive care.)
Enter in the Maryland Wage Income column all salaries or wages
Copy the amount from line 6 of either federal Form 2441 or
derived from Maryland sources. Enter in the Non-Maryland
Form 1040A Schedule 2.
Income/Loss column all other income or loss. Adjustments to
h. Expenses up to $5,000 incurred by a blind person for a
federal gross income are not generally applicable to Maryland
reader, or up to $1,000 incurred by an employer for a reader
unless they pertain to compensation for services performed in
for a blind employee.
Maryland.
j. Amount added to your taxable income for the use of an
If you also have income from Maryland such as business income,
rental income, lottery winnings, etc., other than salary, wages
official vehicle used by a member of a state, county or local
or other compensation for services performed in Maryland, you
police or fire department. The amount is stated separately
must file two nonresident returns. The wage income is taxed on
on Form W-2.
Form 515 and the non-wage income on Form 505.
w. Lesser of $1,200 or the Maryland income of the spouse with
the lower income if both spouses have Maryland income and
11
ADDITIONS TO INCOME.
you file a joint return.
gg. Amount of income for services performed in Maryland by the
Determine which additions to income apply to you.
spouse of a member of the armed services, if the spouse is
not domiciled in Maryland and is in Maryland solely to be
Write the appropriate amounts on lines 18 and 19 and the total
with the servicemember serving in compliance with military
on line 20 of Form 515. Instructions for each line:
orders, pursuant to the Military Spouses Residency Relief
Line 18. NON-MARYLAND LOSS. Enter the total amount of
Act. See Administrative Release 1.
non-Maryland losses and adjustments to Federal income that
hh. If you have received income from U.S. obligations and your
were realized or paid attributable to a non-Maryland source.
federal adjusted gross income exceeds $100,000 ($150,000
EXEMPTION AMOUNT CHART
The personal exemption is $3,200. This exemption is reduced once the taxpayer’s federal adjusted gross income exceeds $100,000
($150,000 if filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child). This reduction applies to the
additional dependency exemptions as well; however, it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use
the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest
from U.S. obligations see Instruction 12, code hh for applicable exemption adjustment.
Single or Married Filing
Joint, Head of
Dependent Taxpayer
Separately
Household or Qualifying
(eligible to be claimed
If Your federal AGI is
Widow(er)
on another taxpayer’s
return)
Each Exemption is
Each Exemption is
Each Exemption is
$100,000 or less
$3,200
$3,200
$0
Over
But not over
$100,000
$125,000
$1,600
$3,200
$0
$125,000
$150,000
$800
$3,200
$0
$150,000
$175,000
$0
$1,600
$0
$175,000
$200,000
$0
$800
$0
In excess of $200,000
$0
$0
$0
5
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