Form 515 - Maryland Tax Return - 2012 Page 8
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1218
Figure the Maryland tax. You must use the tax table if your taxable income is less than $50,000. Using Form
505NR, Nonresident Income Tax Calculation, follow the line-by-line instructions below to figure your Maryland
tax.
Line 1. Enter the taxable net income
was included in Maryland taxable
Itemized Deductions Worksheet in
from Form 515, line 32.
income on Form 505.
Instruction 15 by the factor on line 9 of
this form, and enter the result on line
Line 2. Find the income range in the tax
•
Income subject to tax as a resident
10b.
table that applies to the amount on line 1
when required to file both a Form
of Form 505NR. Find the Maryland tax
502 and 515 should be included.
Line 11. If you are using the standard
corresponding to your income range.
deduction, subtract line 10a from line 8.
•
Line 17 of column 3 should also
Enter the tax amount from the tax table.
If you are using itemized deductions,
include income for wages earned
Tax tables are located at the end of the
subtract line 10b from line 8.
in Maryland by a nonresident
instructions in the nonresident tax
rendering police, fire, rescue or
Line 12.
Multiply the total exemption
booklet.
emergency services in an area
amount on Form 515, line 29 by the
If your taxable income on line 1 is
c ove r e d
u n d e r
a
s t a t e
o f
factor on line 9.
$50,000 or more, use the Maryland Tax
emergency
declared
by
the
Line 13. Subtract line 12 from line 11.
Computation
Worksheet
Schedules
Maryland Governor, if the wages
This is your Maryland taxable net income.
appropriate for your filing status at the
are paid by a nonprofit organization
Line 14.
Enter the tax from line 2 of
end of the tax tables, or refer to the tax
not registered to do business in
this form.
rate schedules.
the state and not otherwise doing
business in the state, or by a
Line 15. Divide the amount on line 13
Line 3.
Enter your federal adjusted
s t a t e ,
c o u n t y
o r
p o l i t i c a l
of this form by the amount on line 1.
gross income (FAGI) from Form 515, line
subdivision of a state, other than
Carry this Maryland nonresident factor to
17 (column 1).
the State of Maryland.
six decimal places. If more than
Line 4.
Enter the amount from Form
1.000000, enter 1.000000. If 0 or less,
Line 7. Add lines 5 through 6b.
515, line 21.
enter 0.000000.
Line 8. Subtract line 7 from line 4. This
Line 5. Enter Taxable Military Income of
Line 16. Multiply line 14 by line 15 to
is your Maryland Adjusted Gross Income.
a nonresident, from line 22 of Form 515.
arrive at your Maryland tax. Enter this
Line 8a. If you are using the standard
Line 6a.
Enter the amount of your
amount on line 16 and on Form 515, line
deduction amount, recalculate the
subtractions from line 23 of Form 515.
33.
standard deduction (line 8) based on the
Line 6b.
Enter any non-Maryland
Line 17. Skip line 17 (used only when
Maryland adjusted gross income.
income (not including losses reported on
filing Form 505) and complete Form 515
Line 9. Compute your Maryland income
lines 1 through 14 of column 3, or
through line 39 and then return to
factor by dividing line 8 by line 3. Carry
adjustments to income reported on line
complete line 18 of this form.
the factor to six decimal places. The
16 of column 3) from Form 515 that
Line 18. Find the local tax rate for the
factor cannot exceed 1 (100%) and
have not been included on line 5 or 6a of
Maryland county in which you were
cannot be less than zero (0%). If line 8
Form 505NR.
employed as of the last day of 2012.
is 0 or less, the factor is 0. If line 8 is
Important Note: Make sure that you
Enter the local rate in the space provided
greater than 0 and line 3 is 0 or less, the
follow the instruction for line 6b above to
for the rate on Form 515, line 40, then
factor is 1.
arrive at the correct amount. The non-
return to this form. Multiply line 13 by
Line 10. If you are using the standard
Maryland losses and adjustments should
this local tax rate and enter this amount
deduction,
multiply
the
standard
have been reported on line 18 of Form
on line 18 and on Form 515, line 40. If
deduction from line 1 of the Standard
515 and included on the amounts
line 13 is 0 or less, enter 0 on line 18
Deduction Worksheet in Instruction 14 by
reported on line 4 of Form 505NR.
and on Form 515 line 40.
the factor on line 9 of this form, and
•
Line 17 of column 3 should also
Return to Form 515 to complete
enter the result on line 10a. If you are
include any income from Maryland
remainder of return.
itemizing your deductions, multiply the
sources (other than wages) that
net deductions from line 3 of your
2012 Tax Rate Schedules
Tax Rate Schedule I
Tax Rate Schedule II
F
F
or taxpayers filing as Single, Married Filing Separately, or as
or taxpayers filing Joint, Head of Household, or for Qualifying
Dependent Taxpayers. This rate is also used for taxpayers filing as
Widows/Widowers.
Fiduciaries.
If taxable net income is:
Maryland Tax is:
If taxable net income is:
Maryland Tax is:
At least:
but not over:
At least:
but not over:
$0
$1,000
2.00% of taxable net income
$0
$1,000
2.00% of taxable net income
$1,000
$2,000
$20.00
plus
3.00% of excess over $1,000
$1,000
$2,000
$20.00
plus
3.00% of excess over $1,000
$2,000
$3,000
$50.00
plus
4.00% of excess over $2,000
$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
$3,000
$100,000
$90.00
plus
4.75% of excess over $3,000
$150,000
$175,000
$7,072.50
plus
5.00% of excess over $150,000
$100,000
$125,000
$4,697.50
plus
5.00% of excess over $100,000
$175,000
$225,000
$8,322.50
plus
5.25% of excess over $175,000
$125,000
$150,000
$5,947.50
plus
5.25% of excess over $125,000
$225,000
$300,000 $10,947.50
plus
5.50% of excess over $225,000
$150,000
$250,000
$7,260.00
plus
5.50% of excess over $150,000
$300,000
$15,072.50
plus
5.75% of excess over $300,000
$250,000
$12,760.00
plus
5.75% of excess over $250,000
6
COM/RAD-023
12-01
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