Fillable Form 515 - Maryland Tax Return - 2012 (Page 3 of 12) in pdf

MARYLAND INCOME TAX RETURN IN S T RU CT IONS

FORM

515

For nonresidents employed in Maryland who reside in jurisdictions

that impose a local income or earnings tax on Maryland residents.

20 12

You may round off all cents to the nearest

EXPLANATION OF TAX

IMPORTANT NOTES

whole dollar. Fifty cents and above should

The individual’s employer shall withhold

be rounded to the next higher dollar.

the Maryland local income tax. The

DUE DATE

PENALTIES

individual shall not be required to file

Your return is due by April 15, 2013. If

Maryland Form 515, nor the employer

There are severe penalties for failing to

any due date falls on a Saturday, Sunday

withhold the local tax, if the Comptroller

file a tax return, failing to pay any tax

or legal holiday, the return must be filed

determines that the locality in which the

when due, filing a false or fraudulent

by the next business day.

individual resides does not impose a tax

return or making a false certification. The

on Maryland residents with respect to

COMPLETING THE RETURN

penalties

include

criminal

fines,

income from salary, wages or other

imprisonment and a penalty on your

You must use blue or black ink when

compensation for personal services

taxes. In addition, interest is charged on

com pleting your return. DO NOT use

performed in the locality or, if it does

amounts not paid.

pencil or red ink. Submit the original

im pose such a tax, that it provides an

return, not a photocopy. If no entry is

To collect unpaid taxes, the Comp troller

exemption, credit or other procedure

needed for a specific line, leave blank.

is directed to enter liens against the

where by the in come of residents of

Do not enter words such as “none” or

salary, wages or property of delinquent

Maryland is rendered free of taxation and

“zero” and do not draw a line to indicate

taxpayers.

withholding.

no entry.

Who is a nonresident? In general, every individual other than a resident of Maryland is a nonresident.

You are a nonresident if you do not have

than six months of the tax year.

year, you are taxable as a resident for

your permanent home in Maryland and

the portion of the year during which your

If you establish or abandon legal

did not maintain a place of abode (that

legal residence was in Maryland. (See

residence in Maryland during the tax

is, a place to live) in Maryland for more

Form 502 Instructions.)

Who must file? Decide if you must file a nonresident Maryland income tax return, Form 515. In general, you

are liable for local income tax and must file this return if you are a nonresident of Maryland AND you

received salary, wages or other compensation for personal services performed in any county of Maryland

or in Baltimore City AND you lived in a jurisdiction that imposes a local income or earnings tax on

Maryland residents AND you are required to file a federal return. For more information, visit

TO DETERMINE IF YOU ARE

d. If you are a dependent taxpayer, add

from your income, you must file to obtain

REQUIRED TO FILE A MARYLAND

to your total federal income any

a refund of the withholding. Complete all

RETURN:

Maryland additions and subtract any

of the information at the top of the form

M a r y l a n d

s u b t r a c t i o n s .

( S e e

through the filing status, residence

a. Add up all of your federal gross

Instructions 11 and 12.) This is your

information and exemption areas. Enter

income (except any income which is

Maryland gross income.

your federal adjusted gross income on

exempt by law) to determine your

e. You must file a Maryland return if

line 17 in both columns 1 and 3 and line

total income.

your Maryland gross income equals or

24. Then complete lines 50-55, 57 and

b. Do not include Social Security or

exceeds the income levels in Table 1.

59.

railroad retirement benefits in your

f. If you or your spouse is 65 or over,

Sign the form and attach withholding

total federal income.

use Table 2, “Minimum Filing Levels

statements (Form W-2 or 1099) showing

c. Add to your total federal income any

for Taxpayers 65 or Over” on this

Maryland tax withheld equal to the refund

Maryland additions to income. Do not

page.

you are claiming.

include any additions related to

Your form is then complete. You

non-Maryland income or loss. (See

MARYLAND TAX WITHHELD

must file within three years of the original

Instruction

11.)

This

your

IN ERROR:

due date to receive any refund.

Maryland gross income.

If Maryland tax was withheld in error

MINIMUM FILING LEVELS TABLES

TABLE 1

TABLE 2

MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65

MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER

Single person (including dependent taxpayers) . . . . . . . . $

9,750

Single, age 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,200

Joint Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 19,500

Joint Return, one spouse, age 65 or over . . . . . . . . . . . . $ 20,650

Married persons filing separately . . . . . . . . . . . . . . . . . . $

3,800

Joint Return, both spouses, age 65 or over . . . . . . . . . . . $ 21,800

Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 12,500

Married persons filing separately, age 65 or over . . . . . . . $

3,800

Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,700

Head of Household, age 65 or over . . . . . . . . . . . . . . . . $ 13,950

Qualifying widow(er), age 65 or over . . . . . . . . . . . . . . . $ 16,850

What income is taxable? If you are required to file Form 515, then you are subject to local income tax on that

portion of your federal adjusted gross income from salary, wages or other compensation for personal services

performed in any county of Maryland or Baltimore City. If you have income other than wages subject to

Maryland tax, you must also file Form 505. For further information and forms, call 410-260-7980 from Central

Maryland or 1-800-MDTAXES from elsewhere. If you are required to file Form 515 and you reside in any state

other than Pennsylvania, your wages are also subject to Maryland tax.

COM/RAD-023

12-01

Form 515 - Maryland Tax Return - 2012 Page 3

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