Fillable Form 515 - Maryland Tax Return - 2012 (Page 5 of 12) in pdf

Residence information. Answer all questions and fill in the appropriate boxes.

If you are a Pennsylvania

Resident, enter your County of legal residence as well as your City, Borough or Township.

Exemptions. Determine what exemptions you may claim, and check the appropriate boxes on the form.

EXEMPTIONS ALLOWED

the federal in come tax instructions for

If any other dependent is 65 or over, you

further information.

receive an extra exemption of up to

You are permitted the same number of

$3,200 that is not permitted on the

exemptions which you are permitted on

In addition to the exemptions allowed on

federal return. Make sure you check both

your federal return; however, the

your federal return, you and your spouse

boxes.

exemption amount is different on the

are permitted to claim exemptions for

Maryland return. Even if you are not

being age 65 or over or for blindness.

Complete the Dependent Form 502B and

required to file a federal return, the

These addi tional exemptions are in the

the exemption area on the front of the

f e d e r a l

r u l e s

f o r

c l a i m i n g

amount of $1,000 each.

Form 515 to determine the amount of

ex emp tions still apply to you. Refer to

exemption allowance to enter on line 29.

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)

Your Exemption is

Each Exemption is

$100,000 or less

$3,200

Over

But not over

$100,000

$125,000

$1,600

$3,200

$125,000

$150,000

$800

$3,200

$150,000

$175,000

$1,600

$175,000

$200,000

$800

In excess of $200,000

Income and adjustments. Complete lines 1-17 of the Federal Income column using the figures from your

federal return.

Enter in the Maryland Wage Income

applicable to Maryland unless they pertain

salary, wages or other compensation for

column all salaries or wages that were

to compensation for services performed in

services performed in Maryland, you must

derived from Maryland sources. Enter in

Maryland.

file two nonresident returns. The wage

the Non-Maryland Income/Loss column all

income is taxed on Form 515 and the

If you also have income from

other income or loss. Adjustments to

non-wage income on Form 505.

Maryland such as business income, rental

federal gross income are not generally

income, lottery winnings, etc., other than

Additions to income. Determine which additions to income apply to you. Write the appropriate amounts

on lines 18 and 19 and the total on line 20 of Form 515. Instructions for each line:

Line 18. NON-MARYLAND LOSS. Enter

to you, enter the total amount on line 19

because of a treaty.

the total amount of non-Maryland losses

and identify each item using the code

b. Pickup contributions of a state

and adjustments to Federal income that

letter.

retirement or pension system member.

were realized or paid attributable to a

(The pickup amount will be stated

CODE LETTER

non-Maryland source.

separately on your W-2 form.)

a. Wages, salaries or other compensation

Line 19. OTHER ADDITIONS TO INCOME.

for services performed in Maryland

one

both

these

apply

that are not subject to federal tax

Subtractions from income. Determine which subtractions from income apply to you. Write the appropriate

amounts on lines 22 and 23 and the total on line 24 of Form 515. Instructions for each line:

Line 22. TAXABLE MILITARY INCOME OF

CODE LETTER

reader for a blind employee.

NONRESIDENT. Enter the amount of

a. Child care expenses. You may subtract

c. Amount added to your taxable income

military pay included in your federal

the cost of caring for your dependents

for the use of an official vehicle used

adjusted gross income that you received

while you work. There is a limitation of

by a member of a state, county or

while in the active service of any branch

$3,000 ($6,000 if two or more

local police or fire department. The

of the armed forces of the United States.

dependents receive care.) Copy the

amount is stated separately on Form

amount from line 6 of either federal

W-2.

Line

23.

OTHER

SUBTRACTIONS

Form 2441 or Form 1040A Schedule 2.

d. Lesser of $1,200 or the Maryland

FROM INCOME. If one or more of these

b. Expenses up to $5,000 incurred by a

income of the spouse with the lower

apply to your Maryland income, enter the

blind person for a reader, or up to

income if both spouses have Maryland

total amount on line 23 and identify each

$1,000 incurred by an employer for a

income and you file a joint return.

item using the code letter.

COM/RAD-023

12-01

Form 515 - Maryland Tax Return - 2012 Page 5

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