Form 505x - Maryland Nonresident Amended Tax Return - 2012 Page 4

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COMPLETE PAGE 2 OF FORM 505X.

PART I - Page 2

original or previously adjusted amounts

PART III

in Column A. Enter any increase (or

Enter the amount of income (or loss)

Use this section to provide a detailed

decrease) in Column B and enter the

from your federal return as corrected in

explanation of the changes being made

corrected amounts in Column C.

Column A. Enter the amount of your

on the amended return. A filing status

Maryland income (or loss) as corrected

Any amount deducted as contributions

change must be fully explained here.

in Column B. Enter the amount of your

Preservation

and

Conservation

Enter the line number from page 1 for

non-Maryland

income

(or

loss)

Easements for which a credit is claimed

each item you are changing and state

corrected in Column C.

on Form 502CR must be included on line

the reason for the change. Be sure to

8. On line 10, enter the adjusted gross

PART II - Page 2

attach revised Form 505NR and any

income factor from the worksheet in

other required schedules or forms.

If you itemized deductions, enter your

Instruction 5.

NOW COMPLETE PAGE 1 OF FORM 505X.

COLUMNS A-C

changing. Use a minus sign ( - ) to

For Column C, add the increase in

indicate a decrease. Explain each change

Column B to the amount in Column A, or

In Column A, enter the amounts from

in Part III of Form 505X and attach any

subtract the Column B decrease from

your return as originally filed or as

related schedule or form. If you need

Column A. For any item you do not

previously adjusted or amended.

space,

show

the

required

change, enter the amount from Column

In Column B, enter the net increase or

information on an attached statement.

A in Column C.

net decrease for each line you are

FIGURE YOUR MARYLAND AND SPECIAL NONRESIDENT TAX.

LINE 1 – Income and adjustments

minimums and maximums.

this reduction, see the exemption chart in

from federal return. Copy the amounts

the nonresident tax instructions. Taxpayers

Filing Status

from your federal amended return or as

65 years or over or blind get an additional

corrected by the IRS. Be sure to reconcile

exemption of $1,000.

Single

– Minimum

this figure to Part 1 of Form 505X and

of $1,500

Multiply the exemption amount by the AGI

Married filing separately

and

enter a complete explanation of the

factor in the worksheet below to calculate

maximum

changes in Part III.

Dependent taxpayer

the amount of the exemption to enter in

of $2,000

LINE 2 – Additions to income. For

column C of line 8 on the front of Form

Filing Status

decoupling and tax preference items and

505X. Use the exemption amount that you

Married filing joint or spouse

amounts to be added when credits are

had claimed on your original return (or as

– Minimum

had no income

claimed,

attach

corrected

Maryland

previously adjusted) in Column A of line 8.

of $3,000

Form(s) 500DM, 502TP, 502CR or 500CR.

The difference between these two figures

Head of household

and

maximum

Enter an explanation of the changes in

should be entered in Column B of line 8.

Qualifying widow(er) with

of $4,000

Part III.

dependent child

Attach amended Form 502B if you are

LINE 4 – Subtractions from income.

changing dependent information.

Itemized deduction method. Check

Enter items such as child care expenses,

LINE 10

–

Computing

the

tax.

the box and enter your total Maryland

pension exclusion and other subtractions

Complete

Form

505NR

nonresident

itemized deductions.

as shown in the 2012 nonresident tax

instructions using corrected figures to

LINE 8 – Exemptions. The personal

booklet. Enter an explanation of the

determine the tax. Line 16 of the revised

exemption is $3,200. This exemption

changes in Part III and attach any corrected

Form 505NR is entered on line 10 of Form

amount is reduced once the taxpayer's

forms.

505X. Line 17 of the revised Form 505NR

federal adjusted gross income exceeds

LINE 6 – Method of computation.

is entered on line 11 of Form 505X.

$100,000. ($150,000 if filing Joint, Head

Standard deduction method. The

of Household or Qualifying Widow(er) with

standard deduction is 15% of the Maryland

Dependent Child). If you are subject to

adjusted gross income with the following

Adjusted Gross Income (AGI) Factor. You must adjust your standard or itemized deductions and exemptions using the

AGI factor calculated in the worksheet below. Carry this amount to six decimal places. NOTE: If Maryland adjusted

gross income before subtractions (line 2) is 0 or less, use 0 as your factor. If your federal adjusted gross income (line

1) is 0 or less and line 2 is greater than 0, use 1 as your factor.

ADJUSTED GROSS INCOME FACTOR WORKSHEET

1. Enter your federal adjusted gross income (from line 17, column 1) . . . . . . . . . . . . . . . . . . . . . . . . .1 ____________________

2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from line 25) 2 ____________________

3. AGI factor. Divide line 2 by line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 ____________________