Form 505nr - Maryland Nonresident Income Tax Calculation - 2012 Page 2
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1
2FORM
MARYLAND NONRESIDENT
PAGE 2
505NR
INCOME TAX CALCULATION
INSTRUCTIONS
2012
Using Form 505NR, Nonresident Income Tax Calculation,
Line 9.
Compute your Maryland income factor by dividing
follow the line-by-line instructions below to figure your
line 8 by line 3.
Carry the factor to six decimal
Maryland tax.
places. The factor cannot exceed 1 (100%) and
cannot be less than zero (0%). If line 8 is 0 or
Line 1.
Enter the taxable net income from Form 505,
less, the factor is 0. If line 8 is greater than 0
line 31.
and line 3 is 0 or less, the factor is 1.
Line 2.
Find the income range in the tax table that
Line 10a. If you are using the standard deduction, multiply
applies to the amount on line 1 of Form 505NR.
the standard deduction on line 8a by the Maryland
Find the Maryland tax corresponding to your
Income Factor (line 9) and enter on line 10a.
income range. Enter the tax amount from the tax
table. If your taxable income on line 1 is $50,000
Line 10b. If you are itemizing your deductions, multiply the
or more, use the Maryland Tax Computation
deduction on Form 505 line 26d by the Maryland
Worksheet schedules at the end of the tax table.
Income Factor (line 9) and enter on line 10b.
Line 3.
Enter your federal adjusted gross income (FAGI)
Line 11.
If you are using the standard deduction, subtract
from Form 505, line 17 (column 1).
line 10a from line 8. If you are using itemized
deductions, subtract line 10b from line 8.
Line 4.
Enter the amount from Form 505, line 21.
Line 12.
Multiply the total exemption amount on Form
Line 5.
Taxable Military Income of a nonresident, if
505, line 28 by the factor on line 9.
applicable.
Line 13.
Subtract line 12 from line 11.
This is your
Line 6a.
Enter the amount of your subtractions from line
Maryland taxable net income.
23 of Form 505.
Line 14.
Enter the tax from line 2 of this form.
Line 6b.
Enter any non-Maryland income (not including
losses reported on lines 1 through 14 of column
Line 15.
Divide the amount on line 13 of this form by the
3, or adjustments to income reported on line 16
amount on line 1. Carry this Maryland nonresident
of column 3) from Form 505 (or 515), that have
factor to six decimal places.
If more than
not been included on lines 5 or 6a of this form.
1.000000, enter 1.000000. If 0 or less, enter 0.
Important Note: Make sure that you follow the
Line 16.
Multiply line 14 by line 15 to arrive at your
instruction for line 6b above to arrive at the
Maryland tax. Enter this amount on line 16 and
correct amount. The non-Maryland losses and
on Form 505, line 32a.
adjustments should have been reported on line
Line 17.
Multiply line 13 by .0125 (1.25%).
Enter this
18 of Form 505 (or 515) and included on the
amount on line 17 and on Form 505, line 32b. If
amounts reported on line 4 of this form.
line 13 is 0 or less, enter 0.
Be sure to include the following items if not
On Form 505, add lines 32a and 32b and enter the total on
already included on line 5 or 6a.
line 32c.
•
M aryland salaries and wages should be
Note: If you are using Form 505NR with Form 505, follow
included if you are a resident of a reciprocal
the instructions above. If you are using Form 505NR with
state.
Form 515, please follow Instruction 18 in the Form 515
•
I ncome subject to tax as a resident when
instructions.
required to file both Forms 502 and 505
should be included.
•
L ine 17 of column 3 on Form 505 (or 515)
should also include income for wages earned
in Maryland by a nonresident rendering
police, fire, rescue or emergency services in
an
area
covered
under
a
state
of
emergency declared by the Maryland
Governor, if the wages are paid by a
nonprofit organization not registered to
do business in the state and not otherwise
doing business in the state, or by a state,
county or political subdivision of a state,
other than the State of Maryland.
Line 7.
Add lines 5 through 6b.
Line 8.
Subtract line 7 from line 4. This is your Maryland
Adjusted Gross Income.
Line 8a.
If you are using the standard deduction amount,
recalculate the standard deduction (line 8) based
on the Maryland adjusted gross income.
COM/RAD-318
12-49
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