Form 515 - For Nonresidents Employed In Maryland Who Reside In Jurisdictions That Impose A Local Income Or Earnings Tax On Maryland Residents - 2014 Page 9
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12credit is not available for nonresident taxpayers.
Garrett County . . . . . . . . . . . . . . . . . .0265
Harford County . . . . . . . . . . . . . . . . . .0306
b. Credit for Child and Dependent Care Expenses. If you
Howard County . . . . . . . . . . . . . . . . . .0320
were eligible for a Child and Dependent Care Credit on your
Kent County . . . . . . . . . . . . . . . . . . . .0285
federal income tax return and your income is below certain
Montgomery County . . . . . . . . . . . . . .0320
thresholds, you are entitled to a tax credit equal to a
Prince George’s County . . . . . . . . . . . .0320
percentage of the federal credit.
Queen Anne’s County . . . . . . . . . . . . .0320
c. Quality Teacher Incentive Credit. If you are a qualified
St. Mary’s County . . . . . . . . . . . . . . . .0300
Maryland teacher who paid tuition to take graduate level
Somerset County . . . . . . . . . . . . . . . .0315
courses required to maintain certification, you may be eligible
Talbot County . . . . . . . . . . . . . . . . . . .0240
for a tax credit.
Washington County . . . . . . . . . . . . . . .0280
Wicomico County . . . . . . . . . . . . . . . .0320
d. Credit for Aquaculture Oyster Floats. If you purchased a
Worcester County . . . . . . . . . . . . . . . .0125
new aquaculture oyster float during the tax year, you may be
entitled to a credit of up to $500 for the cost of the float.
Local earned income credit. If you calculated an earned
e. Long-Term Care Insurance Tax Credit. If you paid a
income credit on line 34 of Form 515, complete the LOCAL
premium for a long-term care insurance policy for yourself or
EARNED INCOME CREDIT WORKSHEET (20A).
certain resident family members, you may be eligible for a
tax credit.
LOCAL EARNED INCOME CREDIT WORKSHEET (20A)
f. Credit for Preservation and Conservation Easements. If
1. ENTER federal earned income credit from
you donated an easement to the Maryland Environmental
Trust or the Maryland Agricultural Land Preservation
your federal return . . . . . . . . . . . . . . . . . 1. ___________
Foundation to preserve open space, natural resources,
2. Enter your local tax rate . . . . . . . . . . . . . 2.
agriculture, forest land, watersheds, significant ecosystems,
3. MULTIPLY line 2 by 10 and enter on line 4. 3.
viewsheds or historic properties, you may be eligible for a
credit.
Example: .0256
x 10
g. Health Enterprise Zone Practitioner Tax Credit. If you
.256
are a qualified “Health Enterprise Zone (HEZ) Practitioner,”
you may be able to claim a credit against your state tax
4. Local earned income credit rate . . . . . . . . 4. ___________
liability for income that you earned for practicing health care
5. Multiply line 1 by line 4. . . . . . . . . . . . . . . 5. ___________
in an HEZ.
6. Multiply line 5 by the Maryland income
For additional information regarding any of the above income
factor
(from line 9 of
tax credits, see the instructions for Form 502CR, Income Tax
Form 505NR).
Credits. Form 502CR and instructions are available from any
Enter here and on line 41 of Form 515 . . . 6. ___________
office of the Comptroller or visit our Web site at www.
.
Note: In lieu of multiplying by 10, you may simply move the
BUSINESS TAX CREDITS.
decimal point one place to the right and enter on line 4.
Business tax credits cannot be claimed on Form 515. You must
also file Form 505 electronically to claim business income tax
Local poverty level credit. If you calculated a poverty level
credits.
credit on line 35 of Form 515, complete the LOCAL POVERTY
LEVEL CREDIT WORKSHEET (20B).
REFUNDABLE EARNED INCOME CREDIT.
If one-half of your prorated federal earned income credit is
LOCAL POVERTY LEVEL CREDIT WORKSHEET (20B)
greater than your Maryland tax you may also be eligible for a
refundable earned income credit. This credit is the amount by
Refer to the STATE POVERTY LEVEL CREDIT WORKSHEET in
which 25% of your federal earned income credit multiplied by
Instruction 19. If the amount on line 3 is greater than the
the Maryland income factor exceeds your Maryland tax liability.
amount on line 4, you are eligible to claim the local poverty level
Complete Part III of the REFUNDABLE EARNED INCOME CREDIT
credit. Complete this worksheet to calculate the amount of your
WORKSHEET (19A) and enter the result on line 52 of Form 515.
credit.
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A. ENTER the amount from line 2 of the
LOCAL INCOME TAX AND LOCAL CREDITS.
STATE POVERTY LEVEL CREDIT
WORKSHEET (19A) . . . . . . . . . . . . . . . . . A.___________
Maryland counties and Baltimore City may levy an income tax
B. ENTER your local tax rate from line 2 of the
which is a percentage of Maryland taxable income. Use the
LOCAL TAX WORKSHEET . . . . . . . . . . . . . B.
LOCAL TAX RATE CHART and Form 505NR to figure your local
C. MULTIPLY line A by line B. . . . . . . . . . . . C. __________
income tax. Use the Maryland county (or Baltimore City) in
which you were employed on the last day of the tax year
D. Multiply line C by the Maryland income
and which you showed in the box at the top of Form 515.
factor
(from line 9 of
Form 505NR).
2014 Tax Rate Chart
Enter the amount here and on line 42 of
Subdivision
2014
Form 515 . . . . . . . . . . . . . . . . . . . . . . . D. __________
Baltimore City . . . . . . . . . . . . . . . . . .0320
Allegany County . . . . . . . . . . . . . . . . .0305
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Anne Arundel County . . . . . . . . . . . . .0256
TAXES PAID AND CREDITS.
Baltimore County . . . . . . . . . . . . . . . .0283
Calvert County . . . . . . . . . . . . . . . . . .0280
Write your taxes paid and credits on lines 50-54. Line 50.
Caroline County . . . . . . . . . . . . . . . . .0273
Write the total Maryland and local tax withheld as shown on the
Carroll County . . . . . . . . . . . . . . . . . .0304
wage and tax statements (Forms W-2, W-2G or 1099) you have
Cecil County . . . . . . . . . . . . . . . . . . . .0280
received. Add up the amounts identified as Maryland and local
Charles County . . . . . . . . . . . . . . . . . .0303
tax withheld on each form and write the total on line 50. Attach
Dorchester County . . . . . . . . . . . . . . .0262
Forms W-2, W-2G and 1099 to your return if Maryland tax is
Frederick County . . . . . . . . . . . . . . . .0296
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COM/RAD-023
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