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Maryland Free Printable Tax Year 2019 - Form 505SU Nonresident Subtractions From Income for 2020 Maryland Nonresident Subtractions

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Nonresident Subtractions
Tax Year 2019 - Form 505SU Nonresident Subtractions From Income

Print Using Blue or Black Ink Only ■ MARYLAND FORM 505SU NONRESIDENT SUBTRACTIONS FROM INCOME 2019 I llllll 111111111111111 111111111111111 111111111111111111 ATTACH TO YOUR NONRESIDENT TAX RETURN 19505S049 First Name MI Last Name Social Security Number Spouse's First Name MI Spouse's Last Name Spouse's Social Security Number Subtractions from income. Determine which subtractions from income apply to you. See Instruction 13 in Nonresident Booklet for more information. PART I To the extent one or more of these items is included in your federal adjusted gross income. a. Payments from a pension system to firemen and policemen for job-related injuries or disabilities (but not more than the amount included in your total income). . . . . . . . . . . . . . . . . a. - · c. Amount of refunds of state or local income tax included on line 4 of Form 505 . . . . . . . . . . . . . c. d. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to the State (but not more than the amount included in your total income). . . . . . . . . d. e. Profit (without regard to losses) from the sale or exchange of bonds issued by the State or local governments of Maryland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . j. Amount added to taxable income for the use of an official vehicle by a member of a state, county or local police or fire department. The amount is listed separately on your W-2 . . . . n. Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by any county or municipal corporation of the State. . . . . . . . . . . . r. Amount of interest on U.S. obligations; capital gains from the sale or exchange of U.S. obligations; dividends from mutual funds that invest in U.S. obligations . . . . . . . . . . . . . . . . . . e. . . . . j. . . . n. . . . . r. s. Amount of interest and dividend income (including capital gain distributions) of a dependent child that is included in the parent's federal gross income under the Internal Revenue Code Section 1(g)(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s. t. Social Security, Tier I, Tier II and/or supplemental Railroad Retirement benefits included in your federal adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .t. u. Military Retirement Income. Individuals at least 55 years of age on the last day of the taxable year may claim up to $15,000 of military retirement income, including death benefit, received in the taxable year. Individuals under the age of 55 on the last day of the taxable year may claim up to $5,000 of military retirement income received in the taxable year . . . . . . . . . . . . . . . . . . . . . . u. w. Lesser of $1,200 or the income subject to Maryland tax of the spouse with the lower income if both spouses have income subject to Maryland tax and file a joint return . . . . . . . . . . . . . . . w. y. Any income that is related to tangible or intangible property that was seized, misappropriated or lost as a result of the actions or policies of Nazi Germany towards a Holocaust victim . . . . . y. aa. Payments from a pension system to the surviving spouse or other beneficiary of a law enforcement officer or firefighter whose death arises out of or in the course of their employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .aa. bb. Net subtraction modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Complete and attach Form 500DM. See Administrative Release 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . bb. cc. Net subtraction modification to Maryland taxable income when using the federal special 2-year carryback (farming loss only) period for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cc. cd. Net subtraction modification to Maryland taxable income resulting from the federal ratable inclusion of deferred income arising from business indebtedness discharged by reacquisition of a debt instrument. Complete and attach Form 500DM. See Administrative Release 38 . . .cd. dd. Income derived within arts and entertainment district(s) by a qualifying residing artist. Complete and attach Form 502AE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dd. dm. Net subtraction modification from multiple decoupling provisions. Complete and attach Form 500DM. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dm. ■ COM/RAD-033 ■ ■ MARYLAND FORM 505SU NAME NONRESIDENT SUBTRACTIONS FROM INCOME Illllll 111111111111111 111111111111111 IIIII IIIII IIII IIII 19505S149 2019 Page 2 ATTACH TO YOUR NONRESIDENT TAX RETURN SSN ee. Amount received as a grant under the Solar Energy Grant Program administered by the Maryland Energy Administration but not more than the amount included in your total income . .ee. gg. Amount of income for services performed in Maryland by the civilian spouse of a member of the armed forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . gg. hh. Net subtraction to adjust phase out of exemptions as a result of including U.S. obligations in your adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . hh. ii. Interest income from Build America Bonds. See Administrative Release 13 . . . . . . . . . . . . . . . . ii. jj. Gain resulting from a payment from the Maryland Department of Transportation as a result of the acquisition of a portion of the property on which your principal residence is located . . . . jj. mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful discrimination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . mm. nn. Amount of student loan indebtedness discharged. Attach notice . . . . . . . . . . . . . . . . . . . . . nn. oo. The value of any medal given by the International Olympic Committee, the International Paralympic Committee, the Special Olympics International Committee, or the International Committee of Sports for the Deaf AND any prize money or honoraria received from the United States Olympic Committee from a performance at the Olympic Games, the Paralympic Games, the Special Olympic Games, or the Deaflympic Games . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .oo. qq. Amount of qualified principal residence indebtedness included in federal adjusted gross income that was allowable as an exclusion under the Mortgage Forgiveness Debt Relief Act of 2007, as amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . qq. rr. Up to $50,000 of compensation received by an individual during the taxable year in exchange for the sale of a perpetual conservation easement on real property located in Maryland . . . . . . rr. xc. Amount of a distribution to a designated beneficiary from a Maryland ABLE account, unless it is a refund or non-qualified distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xc. xe. An amount included in federal adjusted gross income contributed by the State into an investment account under §18-19A-04.1 of the Education Article during the taxable year. . . . . .xe. 1. Subtotal. Add all lines in Part I and enter the amount here . . . . . . . . . . . . . . . . . . . . . . . . . . 1. - - - - - - - PART II To the extent one or more of these items apply to your Maryland income. Include only the part that is attributable to Maryland ·- · - ·- f. Child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credit allowed under the Internal Revenue Code Section 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g. h. Expenses up to $5,000 incurred by a blind person for a reader, or up to $1,000 incurred by an employer for a reader for a blind employee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h. ·i. Expenses incurred for reforestation or timber stand improvement of commercial forest land . . . . i. k. Up to $6,000 in expenses incurred by parents to adopt a child with special needs through a public or nonprofit adoption agency; up to $5,000 for adoption of a child without special needs . . . . . k. l. Purchase and installation costs of certain enhanced agricultural management equipment. Attach a copy of the certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l. - · m. Deductible artist's contribution. Complete and attach Form 502AC . . . . . . . . . . . . . . . . . . . m. o. Value of farm products you donated to a gleaning cooperative. Attach a copy of the certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o. - · q. Unreimbursed charitable travel expenses. Complete and attach Form 502V . . . . . . . . . . . . . q. va. The Honorable Louis L. Goldstein Volunteer, Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program. Attach a copy of the certification . . . . . . . . . .va. vb. The Honorable Louis L. Goldstein Volunteer Police Personnel Subtraction Modification Program. Attach a copy of the certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .vb. xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland Prepaid College Trust. See Administrative Release 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xa. xb. Up to $2,500 per account contributor per beneficiary of the total of all amounts contributed to investment accounts under the Maryland College Investment Plan . . . . . . . . . . . . . . . . . . . . .xb. ■ COM/RAD-033 ■ ■ MARYLAND FORM 505SU NAME NONRESIDENT SUBTRACTIONS FROM INCOME Illllll 111111111111111 111111111111111 IIIII IIIII IIII IIII 19505S249 2019 Page 3 ATTACH TO YOUR NONRESIDENT TAX RETURN SSN xd. Up to $2,500 per ABLE account contributor per beneficiary of the total of all amounts contributed under the Maryland ABLE Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xd. z. Expenses incurred to buy and install handrails in an existing elevator in a qualified healthcare facility or other building in which at least 50% of the space is used for medical purposes . . . . . z. ff. Amount of the cost difference between a conventional on-site sewage disposal system and a system that utilizes nitrogen removal technology, for which the Department of Environment's payment assistance program does not cover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ff. kk. Qualified conservation program expenses up to $500 for an application approved by the Department of Natural Resources to enter into a Forest Conservation and Management Plan . . .kk. ll. Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ll. pp. Unreimbursed expenses incurred by a foster parent on behalf of a foster child . . . . . . . . . . . . pp. ss. Up to $7,500 of certain unreimbursed expenses paid or incurred attributable to the donation of certain organs for organ transplantation by a living individual . . . . . . . . . . . . . . . . . . . . . . . ss. tt. Up to $250 of certain unreimbursed expenses paid or incurred by a full time K-12 teacher for the purchase of certain classroom supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . tt. 2. Subtotal. Add all lines in Part II and enter the amount here . . . . . . . . . . . . . . . . . . . . . . . . . . 2. - - - - - - - PART III Share of Maryland subtractions flowing through to you from a pass-through entity or fiduciary. b. Net Maryland subtraction from Maryland Schedule K-1 (510) for your share of income from passthrough entities or fiduciaries not attributable to decoupling . . . . . . . . . . . . . . . . . . . . . . . . . . b. dp. Net subtraction decoupling modification from a pass-through entity. Complete and attach Form 500DM. See Administrative Release 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dp. 3. Subtotal. Add all lines in Part III and enter the amount here . . . . . . . . . . . . . . . . . . . . . . . . . 3. - - - - - - - PART IV 4. TOTAL. Add lines 1, 2, and 3, and enter the amount here and on line 23 of Form 505. TOTAL 4. ■ COM/RAD-033 - ·- - ·- - ·- ■
Extracted from PDF file 2019-maryland-form-505su.pdf, last modified October 2011

More about the Maryland Form 505SU Individual Income Tax Nonresident TY 2019

Subtractions from income. Determine which subtractions from income apply to you. See Instruction 13 in Nonresident Booklet for more information.

We last updated the Nonresident Subtractions in February 2020, so this is the latest version of Form 505SU, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 505SU directly from TaxFormFinder. You can print other Maryland tax forms here.

Other Maryland Individual Income Tax Forms:

TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form PV Tax Payment Voucher, Estimated tax Form, and Extension
Form 502 Maryland Resident Income Tax Return
Resident Booklet Income Tax Forms & Instructions Booklet
Form 505 Maryland Nonresident Income Tax Return
Form 502B Maryland Dependents Information

Download all MD tax forms View all 42 Maryland Income Tax Forms


Form Sources:

Maryland usually releases forms for the current tax year between January and April. We last updated Maryland Form 505SU from the Comptroller of Maryland in February 2020.

Show Sources >

Form 505SU is a Maryland Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Maryland Form 505SU

We have a total of nine past-year versions of Form 505SU in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 505SU

Tax Year 2019 - Form 505SU Nonresident Subtractions From Income

2018 Form 505SU

TY-2018-505SU.pdf

2017 Form 505SU

TY-2017-505SU.pdf


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