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Maryland Maryland Nonresident Amended Tax Return
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MARYLAND FORM 505X 2023 NONRESIDENT AMENDED TAX RETURN OR FISCAL YEAR BEGINNING 2023, ENDING Your Social Security Number Spouse's Social Security Number Your First Name MI Your Last Name Does your name match the name on your social security card? If not, to ensure you get credit for your MI personal exemptions, contact SSA at 1-800-772-1213 or visit ssa.gov. Spouse's First Name Name of county and incorporated city, town or special taxing area in which you were employed on the last day of the taxable period if you earned wages in Maryland. (See Instruction 6.) Spouse's Last Name Current Mailing Address (PO Box, Number, Street and Apt. No) Maryland County Current Mailing Address Line 2 (Apt No., Suite No., Floor No.) City, Town or Taxing Area City or Town State ZIP Code + 4 Foreign Country Name Foreign Province/State/County Foreign Postal Code IF THIS IS BEING FILED TO CLAIM A NET OPERATING LOSS, CHECK You must use Form 502X if you STOP are changing to Resident status. Check here if you are: 65 or over THE APPROPRIATE BOX: CARRY FORWARD Check here if your spouse is: Blind CARRYBACK (farming loss only) 65 or over IMPORTANT NOTE: Read the instructions and complete page 3 first. Attach copies of the federal loss year return and Form 1045, Schedules A and B. See Instruction 13. Blind Is this address different from the address on your original return?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter your state of legal residence . Enter the local jurisdiction of which you are a resident Are you a resident of a local jurisdiction which imposes an income or earnings tax on Maryland residents? . . . . . . . . . . . . . Enter dates you resided in Maryland - YES NO YES NO YES NO . . Any changes from the original filing must be explained in Part III of this form. Did you request an extension of time to file the original return?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If yes, enter the date the return was filed . Is an amended federal return being filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . YES NO Has your original federal return been changed or corrected by the Internal Revenue Service?. . . . . . . . . . . . . . . . . . . . . . . YES NO CHANGE OF FILING STATUS Original Amended COM/RAD 022A Original Amended Single Head of household Married filing joint return or spouse had no income Qualifying surviving spouse with dependent child Married filing separately Dependent taxpayer Spouse's Social Security No. MARYLAND FORM 505X 2023 NONRESIDENT AMENDED TAX RETURN Last Name Page 2 SSN IMPORTANT NOTE: Read the instructions and complete page 3 first. A. As originally reported or as previously adjusted (See instructions.) 1. Federal adjusted gross income . . . . . . . . . . . . . . . . . . . 1. 2. Additions to income. . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Total (Add lines 1 and 2.). . . . . . . . . . . . . . . . . . . . . . . 3. 4. Subtractions from income. . . . . . . . . . . . . . . . . . . . . . . 4. 5. Total Maryland adjusted gross income (Subtract line 4 from line 3.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. CHECK ONLY ONE METHOD (See Instruction 5.) B. Net change – increase or (-) decrease explain on page 4. C. Corrected amount. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 STANDARD DEDUCTION METHOD ITEMIZED DEDUCTION METHOD Enter total MD itemized deductions from Part II, on page 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Net income (Subtract line 6 from line 5.). . . . . . . . . . . . 7. 8. Exemption amount (See Instruction 5.). . . . . . . . . . . . . 8. 9. Taxable net income (Subtract line 8 from line 7.). . . . . . 9. 10. Maryland tax from line 16 of revised Form 505NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 10a. Recaptured credits from Part DD, line 1 of Form 502CR. (Attach Form 502CR.) . . . . . . . . . . . . . . . . . . . . . . . 10a. 11. Special Nonresident tax from line 17 of revised Form 505NR. . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Total Maryland tax (Add lines 10, 10a, and 11.). . . . . . 12. 12a. Credits: Poverty Level Credit Personal Credit Business Credit XXXXXXXXXX Enter total credits . . . . . . . . . . . . . . . . . . . . . . . . . . 12a. 12b. Maryland tax after credits (Subtract line 12a from line 12.) If less than 0, enter 0 . . . . . . . . . . . . 12b. 13. Contribution: 13a. 13b. 13c. 13d. Enter total contributions (See Instruction 8.) . . . . . . . . 13. 14. Total Maryland income tax and contribution (Add lines 12b and 13.) . . . . . . . . . . . . .. . . . . . . . . . . . . . . . 14. 15. Total Maryland tax withheld. . . . . . . . . . . . . . . . . . 15. 16. Estimated tax payments and payments made with Form PV and Form MW506NRS . . . . . . . . . . . . . . 16. 17. Nonresident tax paid by pass-through entities . . . . . . . 17. 18. Refundable income tax credits (Attach Form 502CR and/or 502S.) . . . . . . . . . . . . . . 18. 19. Total payments and credits (Add lines 15 through 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. Balance due (If line 14 is more than line 19, subtract line 19 from line 14.). . . . . . . . . . . . . . . . . . . . . . . . . 20. 21. Overpayment (If line 14 is less than line 19, subtract line 14 from line 19.). . . . . . . . . . . . . . . . . . . . . . . . . 21. 22. Tax paid with original return, plus additional tax paid after it was filed (Do not include any interest or penalty.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Prior overpayment (Total all refunds previously issued.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 24. REFUND (If line 20 is less than line 22, subtract line 20 from line 22) (If line 23 is less than line 21, subtract line 23 from line 21.) (Add line 21 to line 22.) (See Instruction 10.). . . . . . . . . . . REFUND 24. COM/RAD 022A 00 00 00 MARYLAND FORM 505X 2023 NONRESIDENT AMENDED TAX RETURN Page 3 Name SSN 25. BALANCE DUE (If line 20 is more than line 22, subtract line 22 from line 20.) (Add line 20 to 00 00 00 line 23.) (If line 21 is less than line 23, subtract line 21 from line 23.) (See Instruction 10.). . . . . . . . . . . . . 25. 26. Interest and/or penalty charges on tax due and/or from Form 502UP (See Instruction 11.). . . . . . . . . . . . . . 26. 27. TOTAL AMOUNT DUE (Add line 25 and line 26.). . . . . . . . . . . . . . . . . PAY IN FULL WITH THIS RETURN 27. I. I NCOME AND ADJUSTMENTS TO INCOME: You must complete the following using the amounts from your federal income tax return including any supporting schedules. If there are no changes to the amounts claimed on your original Maryland return, check here and complete Column A and line 17 of Column C. INCOME AND ADJUSTMENTS INFORMATION (See Instruction 4.) (Use a minus sign ( - ) to indicate a loss.) 1. Wages, salaries, tips, etc . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Taxable interest income. . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Taxable refunds, credits or offsets of state and local income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Alimony received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Business income or loss. . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Capital gain or loss . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Other gains or losses (from federal Form 4797). . . . . . . 8. 9. Taxable amount of pensions, IRA distributions, and annuities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Rents, royalties, partnerships, estates, trusts, etc. (Circle appropriate item.) . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Farm income or loss. . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Unemployment compensation. . . . . . . . . . . . . . . . . . . 12. 13. Taxable amount of Social Security and Tier 1 Railroad Retirement benefits. . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Other income (including lottery or other gambling winnings) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Total income (Add lines 1 through 14.) . . . . . . . . . . . . 15. 16. Total adjustments to income from federal return (IRA, alimony, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Adjusted gross income (Subtract line 16 from 15.) (Carry the amount from line 17, column A, to page 1, line 1, column C.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. A. Federal income or loss ( - ) as corrected B. Maryland income or loss ( - ) as corrected C. Non-Maryland income or loss ( - ) as corrected 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 II. I TEMIZED DEDUCTIONS: If you itemized deductions on your Maryland return, you must complete the following. If there are no changes to the amounts claimed on your original Maryland return, check here and complete Column A and line 11 of Column C. A. As originally reported or as previously adjusted 1. Medical and dental expense. . . . . . . . . . . . . . . . . . . . . 1. 2. Taxes.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Casualty or theft losses. . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Enter total itemized deductions from federal Schedule A. 7. 8. Enter state and local income taxes included on 9. Net deductions (Subtract line 8 from line 7.). . . . . . . . . 9. line 2 or from worksheet (See Instruction 4.). . . . . . . . 8. 10. AGI factor (See Instruction 14 of the nonresident instructions.) . . . . . . . . . . . . . . . . . . . . . 10. COM/RAD 022A B. Net increase or decrease ( - ) C. Corrected amount 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 MARYLAND FORM 505X 2023 NONRESIDENT AMENDED TAX RETURN Page 4 Name SSN A. As originally reported or as previously adjusted 11. Total Maryland deductions (Multiply line 9 by line 10.) (Enter on page 2, in each appropriate column of line 6.).11. B. Net increase or decrease ( - ) C. Corrected amount 00 00 00 III. E XPLANATION OF CHANGES TO INCOME, DEDUCTIONS AND CREDITS: Enter the line number from page 1 and 2 for each item you are changing and give the reason for each change. Attach any required supporting forms and schedules for items changed. Check here if you authorize your preparer to discuss this return with us. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge. Your signature Date Spouse’s signature Date Taxpayer(s)' Daytime telephone no. Printed name of the Preparer/Firm's name Street address of preparer or Firm's address Signature of preparer other than taxpayer (Required by Law) City, State, ZIP Code + 4 Telephone number of preparer For returns filed without payments, mail your completed return to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 For returns filed with payments, attach check or money order. Make checks payable to Comptroller of Maryland. Include check/money order with Form 505X. Place check/money order on TOP of Form 505X. Write your Social Security Number / Individual Tax Identification Number, tax year, and tax type on your check. Failure to include this information will delay the processing of your payment. Forms that include payment, mail to: Comptroller of Maryland Payment Processing PO Box 8888 Annapolis, MD 21401-8888 COM/RAD 022A Preparer’s PTIN (Required by Law) To make an online payment, scan the QR code below and follow instructions. MARYLAND FORM 505X 2023 NONRESIDENT AMENDED TAX RETURN INSTRUCTIONS Page 1 You must file your Amended Form 505X electronically to claim, or change information related to, business income tax credits from Form 500CR. Changes made as part of an amended return are subject to audit for up to three years from the date that the amended return is filed. WHEN AND WHERE TO FILE Generally, Form 505X must be filed within three years from the date the original return was due (including extensions) or filed. The following exceptions apply. •A claim filed after three years, but within two years from the time the tax was paid is limited to the amount paid within the two years immediately before filing the claim. •A claim for refund based on a federal net operating loss carryback must be filed within 3 years after the due date (including extensions) of the return for the tax year of the net operating loss. • I f the claim for refund or credit for overpayment resulted from a final determination made by an administrative board or an appeal of a decision of an administrative board, that is more than three years from the date of filing the return or more than two years from the time the tax was paid, the claim for refund must be filed within one year of the date of the final decision of the administrative board or final decision of the highest court to which an appeal of the administrative board is taken. • If the Internal Revenue Service issues a final determination of adjustments that would result in a decrease to Maryland taxable income, file an amended return within one year after the final adjustment report or the final court decision if appealed. • I f the Internal Revenue Service issued a final determination of adjustments that would result in an increase to Maryland taxable income, file the amended return within ninety days after the final determination. Do not file an amended return until sufficient time has passed to allow the original return to be processed. For current year returns, allow at least six weeks. Note that no refund for less than $1.00 will be issued. The amended return must be filed with the The Revenue Administration Division requests information on tax returns to administer the income tax laws of Maryland, including determination and collection of correct taxes. If you fail to provide all or part of the requested information, the exemptions, exclusions, credits, deductions or adjustments may be dis allowed and you may owe more tax. In addition, the law provides penalties for fail ing to supply information required by law or regulations. You may look at any records held by the Revenue Administration Division which contain personal information about you. You may inspect such records, and you have certain rights to amend or correct them. As authorized by law, information furnished to the Revenue Administration Division may be given to the Internal Revenue Service, a proper official of any state that exchanges tax information with Maryland and to an officer of this state having a right to the information in that officer’s official capacity. The information also may be obtained with a proper legislative or judicial order. USE OF FEDERAL RETURN Most changes to your federal return will result in changes on your Maryland return and you will need the information from your federal amendment to complete your Maryland amended return. Therefore, complete your federal return first. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they were reported on your federal return and schedules. However, all items reported on your Maryland return are subject to verification, audit and revision by the Comptroller’s Office. If you are amending your federal return, attach a photocopy of the federal Form 1040X and any revised schedules to your Maryland Form 505X. If your tax has been increased by the Internal Revenue Service, you must report this increase to the Revenue Administration Division within 90 days from the final IRS determination. NAME AND ADDRESS INFORMATION. refund limitations, see PROTECTIVE CLAIMS A protective claim is a claim for a specific amount of refund filed on an amended return with a request that the Comptroller delay acting on the refund request. The claim for refund may not be based on a federal audit. The delay requested must be due to a pending decision by a state or federal court which will affect the outcome of the refund, or for reasonable cause. The protective claim must be filed in accordance with the limitations outlined in the section WHEN AND WHERE TO FILE. The Comptroller may accept or reject a protective claim. If rejected, the taxpayer will be informed of a right to a hearing. We cannot accept a protective claim unless an original return has been filed. PENALTIES There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing false or fraudulent returns or making a false certification. The penalties include criminal fines, imprisonment and a penalty on your taxes. In addition, interest is charged on amounts not paid when due. COM/RAD 022A PRIVACY ACT INFORMATION 1 Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 For more information regarding Administrative Release 20. To collect unpaid taxes, the Comptroller is directed to enter liens against the salary, wages or property of delinquent taxpayers. Enter the Social Security number, correct name and current address on the lines. Be sure to check the appropriate box if you or your spouse are 65 or over or blind on the last day of the tax year. If your address is different from the address on your original return, be sure to answer “Yes” to the first question. If using a foreign address, complete the lines indicated for Country Name, Province/State/County, and Postal Code. 2 QUESTIONS. Answer all of the questions and attach copies of any federal notices, amended forms and schedules. If filing your amended return for a Net Operating Loss Carryback or Carryforward, check the appropriate box. Provide the dates you resided in Maryland for the tax year and explain any changes from your original filing in Part III of Form 505X. 3 FILING STATUS. Enter the filing status you used on your original return and show any change of filing status. Your filing status should 2023 Page 2 correspond to the filing status used on your federal return. Generally, you may not change from married filing joint to married filing separately after the original due date of the return. Any change in filing status to or from married filing joint requires the signature of both spouses. Enter a complete explanation in Part III of Form 505X. LINE 6 – Method of computation. Standard deduction method. The standard deduction is 15% of the Maryland adjusted gross income with the following minimums and maximums. Filing Status Single 4 Married filing separately PART I Filing Status Enter the amount of income (or loss) from your federal return as corrected in Column A. Enter the amount of your Maryland income (or loss) as corrected in Column B. Enter the amount of your non-Maryland income (or loss) as corrected in Column C. Married filing joint or spouse had no income COMPLETE PAGES 3 AND 4 OF FORM 505X. PART II If you itemized deductions, enter your original or previously adjusted amounts in Column A. Enter any increase (or decrease) in Column B and enter the corrected amounts in Column C. Any amount deducted as contributions of Preservation and Conservation Easements for which a credit is claimed on Form 502CR must be included on line 8. On line 10, enter the adjusted gross income factor from the worksheet in Instruction 5. PART III Use this section to provide a detailed explanation of the changes being made on the amended return. A filing status change must be fully explained here. Enter the line number from pages 1 and 2 for each item you are changing and state the reason for the change. Be sure to attach revised Form 505NR and any other required schedules or forms. NOW COMPLETE PAGES 1 AND 2 OF FORM 505X. COLUMNS A-C In Column A, enter the amounts from your return as originally filed or as previously adjusted or amended. In Column B, enter the net increase or net decrease for each line you are changing. Use a minus sign ( - ) to indicate a decrease. Explain each change in Part III of Form 505X and attach any related schedule or form. If you need more space, show the required information on an attached statement. For Column C, add the increase in Column B to the amount in Column A, or subtract the Column B decrease from Column A. For any item you do not change, enter the amount from Column A in Column C. 5 FIGURE YOUR MARYLAND AND SPECIAL NONRESIDENT TAX. LINE 1 – Income and adjustments from federal return. Copy the amounts from your federal amended return or as corrected by the IRS. Be sure to reconcile this figure to Part 1 of Form 505X and enter a complete explanation of the changes in Part III. LINE 2 – Additions to income. For decoupling and tax preference items and amounts to be added when credits are claimed, include corrected Form(s) 500DM, 502TP, 502CR or 500CR. In addition, enter the amount equal to a tax credit claimed for tax paid on distributive or pro-rata share of income by pass-through entity (see Line 9, Part CC, Form 502CR.). Enter an explanation of the changes in Part III. LINE 4 – Subtractions from income. Enter items such as child care expenses and any other subtractions as shown in the 2023 Nonresident Income Tax Return Instructions. Enter an explanation of the changes in Part III and attach any corrected forms. Dependent taxpayer Head of household Qualifying Surviving Spouse with dependent child – Minimum of $1,700 and maximum of $2,550 – Minimum of $3,450 and maximum of $5,150 Itemized deduction method. Check the box and enter your total Maryland itemized deductions. LINE 8 – Exemptions. The personal exemption is $3,200. This exemption amount is reduced once the taxpayer's federal adjusted gross income exceeds $100,000. ($150,000 if filing Joint, Head of Household or Qualifying Surviving Spouse with Dependent Child). If you are subject to this reduction, see the exemption chart in the 2023 Nonresident Income Tax Return Instructions. Taxpayers 65 years or over or blind get an additional exemption of $1,000. Multiply the exemption amount by the AGI factor in the ADJUSTED GROSS INCOME FACTOR WORKSHEET to calculate the amount of the exemption to enter in column C. Use the exemption amount that you had claimed on your original return (or as previously adjusted) in Column A of line 8. The difference between these two figures should be entered in Column B of line 8. Attach amended Form 502B if you are changing dependent information. 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 (5) 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 ______________ . LINE 10 – Computing the tax. Complete Form 505NR following the instructions in the nonresident booklet using corrected figures to determine the tax. Line 16 of the revised Form 505NR is entered on line 10 of Form 505X. Line 17 of the revised Form 505NR is entered on line 11 of Form 505X. Line 10a. Enter recaptured credits from Part DD, line 1 of Form 502CR on line 10a. (Attach Form 502CR). 6 POVERTY LEVEL CREDIT, CREDITS FOR INDIVIDUALS AND BUSINESS TAX CREDITS. Enter each credit being claimed on the appropriate line on line 12a. You may claim a credit on line 12a equal to 5% of your earned 2023 Page 3 income. If your income is less than the poverty level guidelines, refer to the nonresident instructions and worksheet to compute the allowable credit. You must prorate the poverty level credit using the Maryland income factor. 2. H ERITAGE STRUCTURE REHABILITATION TAX CREDIT. A credit is allowed for a percentage of qualified rehabilitation expenditures as certified by the Maryland Historical Trust. Attach a copy of Form 502S and certification. Personal income tax credits from Form 502CR and business tax credits from Form 500CR should be entered in the appropriate field on line 12a. If these amounts are different from the original return, be sure to attach the completed Form 502CR and/or Form 500CR with appropriate documentation or certifications. 3. REFUNDABLE BUSINESS INCOME TAX CREDIT. Form 500CR Instructions are available online at marylandtaxes. gov. You must file Form 500CR electronically to claim a business income tax credit. If the total credits on line 12a are greater than the tax on line 12, enter zero on line 12b. The credits entered on line 12a are nonrefundable. For information concerning refundable credits, see Instruction 9. You must file your amended return electronically to claim a business tax credit from Form 500CR. 7 SPECIAL NONRESIDENT INCOME TAX. The special nonresident tax is calculated on line 17 of revised Form 505NR. 8 CONTRIBUTIONS TO THE CHESAPEAKE BAY AND ENDANGERED SPECIES FUND, DEVELOPMENTAL DISABILITIES SERVICES AND SUPPORT FUND, MARYLAND CANCER FUND AND FAIR CAMPAIGN FINANCING FUND. Enter the amounts of your contribution in 13a for the Chesapeake Bay and Endangered Species Fund, 13b for the Developmental Disabilities Services and Support Fund, 13c for the Maryland Cancer Fund and 13d for the Fair Campaign Financing Fund. Any contribution will increase your balance due or reduce your refund. Enter the total of your contributions in the appropriate columns. Additional information concerning the funds is contained in the Maryland tax instructions for the tax year of the amended return. 9 TAXES PAID AND CREDITS. Write your taxes paid and credits on lines 15-19. Enter the correct amounts on lines 15 through 18 and attach any additional or corrected W-2 statements, photocopies of cancelled checks or money orders for estimated account payments not credited on your original return. Attach corrected Form 502CR and other state returns, and/or Form 502S. Refundable Income Tax Credits. Enter the total of your refundable income tax credits on line 18. Attach Form 502CR and/or 502S. 1. STUDENT LOAN DEBT RELIEF TAX CREDIT. If you have incurred at least $20,000 in undergraduate or graduate student loan debt, you may qualify for this credit. A copy of the required certification from the Maryland Higher Education Commission must be included with Form 502CR. Tax Rate Schedule I 4. I RC SECTION 1341 REPAYMENT. If you repaid an amount this year reported as income on a prior year federal tax return that was greater than $3,000, you may be eligible for an IRC Section 1341 repayment credit. See Administrative Release 40. 5. CATALYTIC REVITALIZATION PROJECTS AND HISTORIC REVITALIZATION TAX CREDIT. If you are an individual, business entity, or nonprofit organization, you may claim a tax credit in an amount equal to 20% of the amount stated in the final tax credit certificate issued by the Secretary of this subtitle for 5 consecutive taxable years beginning with the taxable years in which the Catalytic Revitalization Projects is completed. See Form 502CR instructions. 6. FLOW-THROUGH NONRESIDENT PTE TAX If you are the beneficiary of a trust, or a member of a PTE, for which PTE tax was paid, you may be entitled to a share of that tax. See Form 502CR Instructions. 7. PTE TAX PAID ON MEMBERS’ DISTRIBUTIVE OR PRO RATA SHARES OF INCOME TAX CREDIT If you are the beneficiary of a trust or a Qualified Sub chapter S Trust which elected to pay the tax imposed with respect to members’ distributive or pro rata shares, you may be entitled to a credit for your share of that tax. Enter the amount on this line and attach the Maryland Schedule K-1 (504) for the trust. If you are a member of a PTE (pass-through entity) which elected to pay the tax imposed with respect to members’ distributive or pro rata shares, you may be entitled to a credit for your share of that tax paid. Enter the amount on this line and attach Maryland Schedule K-1 (Form 510/511) issued to you. 10 BALANCE DUE OR OVERPAYMENT. Calculate the balance due or overpayment by subtracting the total on line 19 from the amount on line 14 and enter the result on either line 20 or line 21. Enter the tax paid with the original return plus any additional tax paid after filing on line 22 (do not enter interest or penalty paid) OR enter the overpayment from your original return plus any additional overpayments from prior amendments or adjustments on line 23. If there is an amount on line 20: • and line 20 is more than line 22, you owe additional tax. Enter the difference on line 25 and compute the interest due using 2023 Tax Rate Schedules For taxpayers filing as Single, Married Filing Separately, or as Dependent Taxpayers. This rate is also used for taxpayers filing as Fiduciaries. If taxable net income is: Maryland Tax is: At least: but not over: $0 $1,000 2.00% of taxable net income $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 $3,000 $100,000 $90.00 plus 4.75% of excess over $3,000 $100,000 $125,000 $4,697.50 plus 5.00% of excess over $100,000 $125,000 $150,000 $5,947.50 plus 5.25% of excess over $125,000 $150,000 $250,000 $7,260.00 plus 5.50% of excess over $150,000 $250,000 $12,760.00 plus 5.75% of excess over $250,000 Tax Rate Schedule II For taxpayers filing Joint, Head of Household, or for Qualifying Surviving Spouse. If taxable net income is: Maryland Tax is: At least: but not over: $0 $1,000 2.00% of taxable net income $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 $3,000 $150,000 $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 $175,000 $225,000 $8,322.50 plus 5.25% of excess over $175,000 $225,000 $300,000 $10,947.50 plus 5.50% of excess over $225,000 $300,000 $15,072.50 plus 5.75% of excess over $300,000 2023 Page 4 the interest rates in Instruction 11. • and there is also an amount on line 23, you owe additional tax. Add the two together and enter the total on line 25. Compute the interest due. See Instruction 11. • and line 20 is less than line 22, you are due a refund. Enter the difference on line 24. If there is an amount on line 21: • and line 21 is more than line 23, you are due an additional refund. Enter the difference on line 24. • and there is also an amount on line 22, you are due an additional refund. Add the two together and enter on line 24. • and line 21 is less than line 23, you owe additional tax. Enter the difference on line 25 and compute the interest due using the interest rates in Instruction 11. Previous interest and penalty TAX PREPARERS If another person prepared your return, that person must also print name, sign the return and enter their preparer’s tax identification number (PTIN). The preparer declares that the return is based on all information required to be reported of which the preparer has knowledge, under the penalties of perjury. Penalties may be imposed for tax preparers who fail to sign the tax return and provide their preparers tax identification number. ATTACHMENTS Be sure to attach wage and tax statements (Forms W-2, 1099s and K-1) to the front of your return if you are claiming additional Maryland withholding. Be sure to attach all forms, schedules and statements required by these instructions. Do not attach worksheets. Enclose your check or money order, if required. MAILING INSTRUCTIONS Interest and/or penalty charges for the year you are amending, whether previously paid or still outstanding, may be adjusted as a result of your amendment. Any payments made on the account have been applied first to penalty, then to interest and lastly to tax due. These payments may require reallocation depending on the result of the amendment. We will notify you of the net balance due or refund when we have completed processing your Form 505X. Mail your return to: NOTE: If all or part of the overpayment on your original return was credited to an estimated tax account for next year, we cannot reduce or remove this credit without specific authorization from you. If you have a balance due, and wish to apply monies credited to a 2024 estimated tax account, attach written authorization for the amount to be removed. Interest charges are assessed even if the balance due is removed from the 2024 account. Make your check or money order payable to “Comptroller of Maryland.” Write the social security number/ Individual Taxpayer Identification Number, tax year, and tax type on your check. Failure to include this information will delay the processing of your payment. 11 To claim a deduction for a federal NOL on the Maryland return, you must first calculate the NOL for federal purposes. A deduction will be allowed on the Maryland return for the amount of the loss actually utilized on the federal return. The amount of loss utilized for federal purposes is generally equal to the federal taxable income (before loss is used) or the federal modified taxable income as calculated for the year of carryback or carryforward. INTEREST ON TAX DUE AND INTEREST FOR UNDERPAYMENT OF ESTIMATED TAX. INTEREST ON TAX DUE Interest must be computed and paid on any balance of tax due. Interest is due from the date the return originally was due to be filed until the date the tax is paid. The annual interest rate is 10.0075% through 12/31/24. The annual interest rate will change after 12/31/24. For additional information, visit marylandtaxes.gov. INTEREST ON UNDERPAYMENT OF ESTIMATED TAX If you do not meet the requirement for avoidance of interest for underpayment of estimated tax, obtain Form 502UP online at marylandtaxes.gov or from any office of the Revenue Administration Division. Complete and attach it to your amended return. Enter any interest due on line 26 of Form 505X. If you calculated and paid interest on underpayment of estimated tax with your original return, recalculate the interest based on your amended tax return, and attach a copy of a revised Form 502UP showing your recalculation. 12 SIGNATURE, ATTACHMENTS AND PAYMENT INSTRUCTIONS. Sign and date your return on page 4 and attach all required forms, schedules and statements. SIGNATURES You must sign your return. Both spouses must sign a joint return. Your signature(s) signify that your return, including all attachments, is, to the best of your knowledge and belief, true, correct and complete, under the penalties of perjury. Comptroller of Maryland Revenue Administration Division Amended Return Unit 110 Carroll Street Annapolis, MD 21411-0001 PAYMENT INSTRUCTIONS 13 NET OPERATING LOSS (NOL). An addition or subtraction modification may be required in a carryback or carryforward year when the federal NOL, or the year to which the NOL is carried, includes items included in certain provisions of the Internal Revenue Code from which the State of Maryland has decoupled, including certain special depreciation allowances and 2-year carryback provisions. An NOL generated when an individual or a business entity is not subject to Maryland income tax law, in a tax year beginning on or after October 22, 2007, cannot be used as a deduction to offset Maryland income. For acquisitions or liquidations occurring on or after October 22, 2007, the acquiring business entity which is subject to Maryland income tax law cannot use the acquired or liquidated business entity’s NOL as a deduction to offset Maryland income, if the acquired or liquidated business entity was not subject to Maryland income tax law when its NOL was generated. An NOL being carried forward from tax years beginning before October 22, 2007 can be used until exhausted. An addition to income may be required in a carryback or carryforward year if the total Maryland additions to income exceeds the total Maryland subtractions from income in the loss year. The required addition to income represents a recapture of the excess additions over subtractions. The addition to income required is generally equal to the lesser of the NOL deduction in the carryback year or the net addition modification (NAM) in the loss year unless the loss year includes a decoupling modification. For more information regarding NAM, refer to Administrative 2023 Page 5 Release 18. If an election to forgo a carryback is made, a copy of the federal election for the loss year must be attached with the Maryland amended return. You must attach copies of federal Form 1045 or 1040X, whichever was used for federal purposes, and a copy of the federal income tax return for the year of the loss. Also include Schedules A and B of Form 1045 or the equivalent worksheets used to develop the federal NOL and show the amounts utilized on the federal return in the carryback or carry forward years. Check the appropriate box on the front of Form 505X located directly below the name and address. 14 INCOME TAX ASSISTANCE. For more information, visit marylandtaxes.gov or email your question to: [email protected]. You may also call 1-800-638-2937 or from Central Maryland 410-260-7980. REMINDER: Attach a revised Form 505NR to your 2023 Amended Nonresident Return.
2023 505X Non-Resident Amended Tax Return
More about the Maryland Form 505X Individual Income Tax Nonresident TY 2023
Generally, Form 505X must be filed within three years from the date the original return was due (including extensions) or filed.
Form 505X requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Maryland Nonresident Amended Tax Return in January 2024, so this is the latest version of Form 505X, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 505X directly from TaxFormFinder. You can print other Maryland tax forms here.
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TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 502 | Maryland Resident Income Tax Return |
| Form 502R | Retirement Income Form |
| Form PV | Tax Payment Voucher, Estimated tax Form, and Extension |
| Form 502D | Maryland Personal Declaration of Estimated Income Tax (DISCONTINUED) |
| Resident Booklet | Income Tax Forms & Instructions Booklet |
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 505X from the Comptroller of Maryland in January 2024.
Form 505X 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 505X
We have a total of thirteen past-year versions of Form 505X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 505X
2023 505X Non-Resident Amended Tax Return
2022 Form 505X
505X_49 011723 B
2021 Form 505X
TY-2021-505X
2020 Form 505X
TY-2020-505X
2019 Form 505X
Tax Year 2019 - Form 505X Nonresident Income Tax Retrun
2018 Form 505X
TY-2018-505X.pdf
2011 Form 505X
Form 502X_color
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