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Maryland Free Printable Tax Year 2019 - Form 515 For Nonresidents Employed In Maryland Who Reside In Jurisdictions That Impose A Local Income Or Earnings Tax On Maryland Resi for 2020 Maryland Nonresident Local Tax Return

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Nonresident Local Tax Return
Tax Year 2019 - Form 515 For Nonresidents Employed In Maryland Who Reside In Jurisdictions That Impose A Local Income Or Earnings Tax On Maryland Resi

MARYLAND FORM ■ 515 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN Print Using Blue or Black Ink Only OR FISCAL YEAR BEGINNING Your Social Security Number 2019 I llllll 111111111111111 11111 11111 11111 111111111111111111 $ 195150049 2019, ENDING Spouse's Social Security Number Your First Name MI Your Last Name Spouse's First Name MI 1-Place CHECK or MONEY ORDER on top of your W-2 wage and tax statements and ATTACH HERE with ONE staple. Spouse's Last Name t Current Mailing Address - Line 1 (Street No. and Street Name or PO Box) Maryland County Current Mailing Address - Line 2 (Apt No., Suite No., Floor No.) City, Town or Taxing Area Name of county and incorporated city, town or special taxing area in which you were employed on the last day of the taxable period. (See Instruction 6.) City or Town State ZIP Code +4 FILING STATUS See Instruction 1 and 2 to determine if you are required to file. (If you can be claimed on another person’s tax return, use □ Single Filing Status 6.) Married filing joint return or spouse had no income ► 3. □ Married filing separately, Spouse SSN ► □ RESIDENCE INFORMATION See Instruction 8. CHECK 1. ONE BOX 2. Enter 2-letter state code for your state of legal residence. 4. Head of household 5. Qualifying widow(er) with dependent child 6. Dependent taxpayer (Enter 0 in Exemption Box (A) See Instruction 7.) ► If you are a Pennsylvania resident, enter PA six (6) digits PSD code ____________ If PA resident, enter both County and City, Borough or Township Were you a resident of another state for the entire year of 2019? If no, attach explanation. Are you or your spouse a member of the military? Did you file a Maryland income tax return for 2018? If “Yes,” was it a □ Resident or a □ Nonresident return? Dates you resided in Maryland for 2019. If none, enter "NONE": FROM ► □ □ □ □ Yes Yes Yes TO □ □ □ No No No (MMDDYYYY). Check here for Maryland taxes withheld in error. (See Instruction 4.) EXEMPTIONS See Instruction 9. Check appropriate box(es). NOTE: If you are claiming dependents, you must attach the Dependents' Information Form 502B to this form in order to receive the applicable exemption amount. □ Yourself □ Spouse B. ►□ 65 or over ►□ 65 or over ►□ Blind ►□ Blind A. C. Enter number checked D. Enter Total Exemptions (Add A, B and C.) ■ COM/RAD-023 □ □ ► □ Enter number checked Enter number from line 3 of Dependent Form 502B □ See Instruction 9 A. $ X $1,000 B. $ See Instruction 9 C. $ Total Amount D. $ ■ MARYLAND FORM ■ 515 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN Name 2019 I llllll 111111111111111 11111 11111 111111111111111 IIII IIII Page 2 195150149 SSN INCOME AND ADJUSTMENTS INFORMATION (1) FEDERAL INCOME (LOSS) (See Instruction 10.) 1. Wages, salaries, tips, etc . . . . . . . . . . . . . . . . . . . . . . . .1. (2) MARYLAND WAGE INCOME (3) NON-MARYLAND INCOME (LOSS) - ·- - - - · - - ·- - ·- - ·- - ·- - ·- - ·- 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 (insurance) . . . . . . . . . . .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 line 15.) ADDITIONS TO INCOME (See Instruction 11.) - ·- - - ·- - - · - ►17. ·-◄ 18. Non-Maryland loss and adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Other (Enter code letter(s) from Instruction 11.) ► ---- - · - . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. Total additions (Add lines 18 and 19.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ►20. 21. Total federal adjusted gross income and Maryland additions (Add lines 17 (Column 1) and 20.) . . . . . . . . . . . . . 21. SUBTRACTIONS FROM INCOME (See Instruction 12.) 22. Taxable Military Income of Nonresident . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► 22. 23. Other (Enter code letter(s) from Instruction 12.) ► ---- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. -·- 24. Total subtractions (Add lines 22 and 23.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ►24. 25. Maryland adjusted gross income before subtraction of non-Maryland income. (Subtract line 24 from line 21.) . . . 25. 26. Amount from line 25 (Maryland adjusted gross income before subtraction of non-Maryland income.) . . . . . . . . . . 26. DEDUCTION METHOD (All taxpayers must select one method and check the appropriate box) ►B-------► -·27. STANDARD DEDUCTION METHOD See Instruction 14 and enter amount ITEMIZED DEDUCTION METHOD See Instruction 15 and enter amount . . . . . . . . . . . . . . . . . . . . 27. 28. Net income (Subtract line 27 from line 26.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28. 29. Total exemption amount (from EXEMPTIONS area, page 1) See Instruction 16 . . . . . . . . . . . . . . . . . . . . . . . . . 29. 30. Enter your AGI factor (from worksheet in Instruction 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. 31. Maryland exemption allowance (Multiply line 29 by line 30.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31. - · - 32. Taxable net income (Subtract line 31 from line 28.) Figure tax on Form 505NR . . . . . . . . . . . . . . . . . . . . . . . . . 32. --------MARYLAND TAX COMPUTATION – Complete Form 505NR before continuing. 33. Maryland tax from line 16 of Form 505NR. (Attach Form 505NR.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. - · - 34. Poverty level credit (See Instruction 19.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ►34. 35. Income tax credits from Part AA, line 13 of Form 502CR. (Attach Form 502CR.) . . . . . . . . . . . . . . . . . . . . . . . . 35. 36. Business tax credits . . . . . . . . . . . . . . . . . . . . . . . . . ■ COM/RAD-023 You must also file Form 505 electronically to claim a business income tax credit. ■ MARYLAND FORM ■ 515 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN Name 2019 I llllll lllll 111111111111111 11111 111111111111111 IIII IIII Page 3 195150249 SSN 37. Total credits (Add lines 34 through 36.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37. ··- 38. Maryland tax after credits (Subtract line 37 from line 33.) If less than 0, enter 0. . . . . . . . . . . . . . . . . . . . . . . . 38. LOCAL TAX COMPUTATION 39. Local tax from line 18 of Form 505NR. Enter local tax rate used. See Instruction 20. .o _ . . . . . . . . . . . . . 39. ····- 40. Local poverty level credit (from Local Poverty Level Credit Worksheet in Instruction 20.) . . . . . . . . . . . . . . . . . . 40. 41. Local tax after credits (Subtract line 40 from line 39.) If less than 0, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . 41. 42. Total Maryland and local tax (Add lines 38 and 41.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42. 43. Contribution to Chesapeake Bay and Endangered Species Fund . . . . . . . . . . . . . . ► 43. ► 44. 45. Contribution to Maryland Cancer Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► 45. 46. Contribution to Fair Campaign Financing Fund . . . . . . . . . . . . . . . . . . . . . . . . . . ► 46. ····- 44. Contribution to Developmental Disabilities Services and Support Fund . . . . . . . . . 47. Total Maryland income tax, local income tax and contributions (Add lines 42 through 46.) . . . . . . . . . . . . 47. 48. Total Maryland and local tax withheld (Enter total from your W-2 and 1099 forms and attach if MD and/or local tax is withheld.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49. 2019 estimated tax payments, amount applied from 2018 return and payments made with an ► 48. ► 49. ► 50. ··- See Instruction 21.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51. ····- extension request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50. Enter amount of Maryland tax from line 38 if Pennsylvania resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51. Refundable personal income tax credits from Part CC, line 7 of Form 502CR (Attach Form 502CR. 52. Total payments and credits (Add lines 48 through 51.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52. 53. Balance due (If line 47 is more than line 52, subtract line 52 from line 47.) . . . . . . . . . . . . . . . . . . . . . . . . . ► 53. ► 54. 55. Amount of overpayment TO BE APPLIED TO 2020 ESTIMATED TAX . . . . . . . . . 55. ·► 56. Amount of overpayment TO BE REFUNDED TO YOU (Subtract line 55 from line 54.) . . . . . . . . . . REFUND ► 56. 57. Interest charges from Form 502UP or for late filing . . . . . . . . . . . . . Total ► 57. 54. Overpayment (If line 47 is less than line 52, subtract line 47 from line 52.) . . . . . . . . . . . . . . . . . . . . . . . . . ···- 58. TOTAL AMOUNT DUE (Add line 53 and line 57.) IF $1 OR MORE, PAY IN FULL WITH THIS RETURN . . . . . . 58. ► □ CODE NUMBERS (3 digits per line) ►□ Check here if you authorize your preparer to discuss this return with us. Check here if you agree to receive your 1099G Income Tax Refund statement electronically. 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. ► Daytime telephone no. Home telephone no. Your signature Date Spouse’s signature Printed name of the preparer / or 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 Make checks payable to and mail to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 ■ COM/RAD-023 Date --►-- Telephone number of preparer Preparer’s PTIN (Required by Law) ■ MARYLAND FORM 515 DUE DATE Your return is due by April 15, 2020. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. COMPLETING THE RETURN You must use blue or black ink when completing your return. DO NOT use pencil or red ink. Submit the original return, not a photocopy. If no entry is needed for a specific line, leave blank. Do not enter words such as “none” or “zero” and do not draw a line to indicate no entry. You may round off all cents to the nearest whole dollar. Fifty cents and above should be rounded to the next higher dollar. PENALTIES There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing a false or fraudulent return 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. To collect unpaid taxes, the Comptroller is directed to enter liens against the salary, wages or property of delinquent taxpayers. EXPLANATION OF TAX The individual’s employer shall withhold the Maryland local income tax. The individual shall not be required to file Maryland Form 515, nor the employer withhold the local tax, if the Comptroller determines that the locality in which the individual resides does not impose a tax on Maryland residents with respect to income from salary, wages or other compensation for personal services performed in the locality or, if it does impose such a tax, that it provides an exemption, credit or other procedure whereby the income of residents of Maryland is rendered free of taxation and withholding. 1 Who is a nonresident? In general, every individual other than a resident of Maryland is a nonresident. You are a nonresident if you do not have your permanent home in Maryland and did not maintain a place of abode (that is, a place to live) in Maryland for more than six months of the tax year. If you establish or abandon legal residence in Maryland during the tax year, you are taxable as a resident for the portion of the year during which your legal residence was in Maryland. (See Form 502 Instructions.) 2 2019 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS Who must file? Decide if you must file a nonresident Maryland income tax return, Form 515. In general, you are liable for local income tax and must file this return if you are a nonresident of Maryland AND you received salary, wages or other compensation for personal services performed in any county of Maryland or in Baltimore City AND you lived in a jurisdiction that imposes a local income or earnings tax on Maryland residents AND you are required to file a federal return. For more information, visit www.marylandtaxes.gov. TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN: a. Add up all of your federal gross income (except any income which is exempt by law) to determine your total income. Page 1 b. Do not include Social Security or Railroad Retirement benefits in your total federal income. c. Add to your total federal income any Maryland additions to income. Do not include any additions related to non-Maryland income or loss. (See Instruction 11.) This is your Maryland gross income. d. If you are a dependent taxpayer, add to your total federal income any Maryland additions and subtract any Maryland subtractions. (See Instructions 11 and 12.) This is your Maryland gross income. e. You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in Table 1. f. If you or your spouse is 65 or over, use Table 2, “Minimum Filing Levels for Taxpayers 65 or Over” on this page. MINIMUM FILING LEVELS TABLES TABLE 1 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 Single person (including dependent taxpayers) . . . . . . . . . . . $ 12,200 Joint Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 24,400 Married persons filing separately . . . . . . . . . . . . . . . . . . . . . $ 12,200 Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 18,350 Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 24,400 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single, age 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,850 Joint Return, one spouse, age 65 or over . . . . . . . . . . . . . . . $ 25,700 Joint Return, both spouses, age 65 or over . . . . . . . . . . . . . . $ 27,000 Married persons filing separately, age 65 or over . . . . . . . . . . $ 12,200 Head of Household, age 65 or over . . . . . . . . . . . . . . . . . . . $ 20,000 Qualifying widow(er), age 65 or over . . . . . . . . . . . . . . . . . . $ 25,700 MARYLAND TAX WITHHELD IN ERROR: If Maryland tax was withheld in error from your income, you must file to obtain a refund of the withholding. Complete all of the information at the top of the form through the filing status, residence information and exemption areas. Enter your federal adjusted gross income on line 17 in both columns 1 and 3 and line 24. Then complete lines 48-52, 54 and 56. Sign the form and attach withholding statements (Form W-2 or 1099) showing Maryland tax withheld equal to the refund you are claiming. Your form is then complete. You must file within three years of the original due date to receive any refund. 3 What income is taxable? If you are required to file Form 515, then you are subject to local income tax on that portion of your federal adjusted gross income from salary, wages or other compensation for personal services performed in any county of Maryland or Baltimore City. If you have income other than wages subject to Maryland tax, you must also file Form 505. For more information, visit www.marylandtaxes.gov or email your question to [email protected] comp.state.md.us. You may also call 1-800-638-2937 or from Central Maryland 410-260-7980. If you are required to file Form 515 and you reside in any state other than Pennsylvania, your wages are also subject to Maryland state income tax. MARYLAND FORM 515 4 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS Use of federal return. First complete your 2019 federal income tax return. You will need the information from your federal return and all schedules to complete your Maryland return. Before you continue beyond this point, complete your federal return and all schedules. 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. 5 Name and address information. Complete the Name, Current Mailing Address - Line 1, Current Mailing Address - Line 2 and Social Security number lines. 2019 Page 2 Government. If you, your spouse or dependent(s) do not have a SSN and you are not eligible to get a SSN, you must apply for an Individual Tax Identification Number (ITIN) with the IRS. You should wait until you have received it before you file. Enter it wherever your SSN is requested on the return. A missing or incorrect SSN or ITIN could result in the disallowance of any credits or exemptions you may be entitled to and result in a balance due. A valid SSN or ITIN is required for any claim of exemption for a dependent. If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an Adoption Tax Identification Number (ATIN) for the dependent from the IRS. If your child was born and died in this tax year and you do not have a SSN for the child, complete just the name and relationship of the dependent and enter code 322, on one of the code number lines located on page 3 of the form. The Social Security number(s) (SSN) must be a valid number issued by the Social Security Administration of the United States LIST OF INCORPOR ATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND Political Subdivision Code ALLEGANY COUNTY . . . . . . . .0100 Town of Barton . . . . . . 0101 Bel Air . . . . . . . . . . . . 0112 Bowling Green . . . . . . . 0115 Cresaptown . . . . . . . . . 0108 City of Cumberland . . . 0102 Ellerslie. . . . . . . . . . . . 0113 City of Frostburg . . . . . 0103 LaVale . . . . . . . . . . . . 0110 Town of Lonaconing . . . 0104 Town of Luke. . . . . . . . 0105 McCoole . . . . . . . . . . . 0114 Town of Midland . . . . . 0106 Mt. Savage . . . . . . . . . 0111 Potomac Park . . . . . . . 0109 Town of Westernport . . 0107 ANNE ARUNDEL COUNTY . . . . . . . . 0200 City of Annapolis . . . . . 0201 Town of Highland Beach . . . . . . . . . . 0203 BALTIMORE COUNTY . . . . . . . . 0300 (No incorporated cities or towns) BALTIMORE CITY . . . 0400 CALVERT COUNTY . . . . . . . . 0500 Town of Chesapeake Beach . . . . . . . . . . 0501 Town of North Beach . . 0502 CAROLINE COUNTY . . . . . . . . 0600 Town of Denton . . . . . . 0602 Town of Federalsburg . . 0603 Town of Goldsboro . . . . 0604 Town of Greensboro . . . 0605 Town of Henderson . . . 0611 Town of Hillsboro . . . . . 0606 Town of Marydel . . . . . 0607 Town of Preston. . . . . . 0608 Town of Ridgely . . . . . . 0609 Town of Templeville . . . 0610 CARROLL COUNTY . . . . . . . . 0700 Town of Hampstead . . . 0701 Political Subdivision Code Town of Manchester . . . 0702 Town of Mt. Airy . . . . . 0703 Town of New Windsor. . 0704 Town of Sykesville . . . . 0705 City of Taneytown . . . . 0706 Town of Union Bridge . . 0707 City of Westminster . . . 0709 CECIL COUNTY . . . . . 0800 Town of Cecilton . . . . . 0801 Town of Charlestown . . 0802 Town of Chesapeake City . . . . . . . . . . . . 0803 Town of Elkton. . . . . . . 0804 Town of North East . . . 0805 Town of Perryville . . . . 0806 Town of Port Deposit . . 0807 Town of Rising Sun . . . 0808 CHARLES COUNTY . . . . . . . Town of Indian Head . Town of La Plata . . . . Port Tobacco Village . . .0900 . 0901 . 0902 . 0903 DORCHESTER COUNTY . . . . . . . . 1000 Town of Brookview. . . . 1008 City of Cambridge . . . . 1001 Town of Church Creek . 1002 Town of East New Market . . . . . . 1003 Town of Eldorado . . . . . 1007 Town of Galestown. . . . 1009 Town of Hurlock. . . . . . 1004 Town of Secretary . . . . 1005 Town of Vienna . . . . . . 1006 FREDERICK COUNTY . . . . . . . City of Brunswick. . . . Town of Burkittsville. . Town of Emmitsburg . City of Frederick . . . . Town of Middletown . . Town of Mt. Airy . . . . Town of Myersville . . . Town of New Market . Village of Rosemont . . Town of Thurmont . . . Town of Walkersville. . Town of Woodsboro . . .1100 . 1101 . 1102 . 1103 . 1104 . 1106 . 1114 . 1107 . 1108 . 1113 .1110 .1111 .1112 Political Subdivision Code GARRETT COUNTY . . 1200 Town of Accident . . . . . 1201 Town of Deer Park . . . . 1203 Town of Friendsville . . . 1204 Town of Grantsville . . . 1205 Town of Kitzmiller . . . . 1206 Town of Loch Lynn Heights . . . . . . . . . 1207 Town of Mountain Lake Park . . . . . . . . 1208 Town of Oakland . . . . . 1209 HARFORD COUNTY . . 1300 City of Aberdeen . . . . . 1301 Town of Bel Air . . . . . . 1302 City of Havre de Grace 1303 HOWARD COUNTY . . 1400 (No incorporated cities or towns) KENT COUNTY. . . . . . 1500 Town of Betterton . . . . 1501 Town of Chestertown . . 1502 Town of Galena . . . . . . 1503 Town of Millington . . . . 1504 Town of Rock Hall . . . . 1505 MONTGOMERY COUNTY . . . . . . . . 1600 Town of Barnesville . . . 1601 Town of Brookeville . . . 1602 Town of Chevy Chase . . 1615 Section 3 of the Village of Chevy Chase. . . . 1614 Section 5 of the Village of Chevy Chase. . . . 1616 Town of Chevy Chase View . . . . . . 1617 Chevy Chase Village. . . 1613 Village of Drummond . . 1623 Village of Friendship Heights . . . . . . . . . 1621 City of Gaithersburg. . . 1603 Town of Garrett Park . . 1604 Town of Glen Echo . . . . 1605 Town of Kensington . . . 1606 Town of Laytonsville. . . 1607 Village of Martin’s Additions . . . . . . . . 1622 Village of North Chevy Chase . . . . . 1618 Political Subdivision Code Town of Oakmont . . . . 1619 Town of Poolesville. . . . 1608 City of Rockville. . . . . . 1609 Town of Somerset . . . . 1610 City of Takoma Park . . . 1611 Town of Washington Grove . . . . . . . . . . 1612 PRINCE GEORGE’S COUNTY . . . . . . . . 1700 Town of Berwyn Heights . . . . . . . . . 1701 Town of Bladensburg . . 1702 City of Bowie. . . . . . . . 1704 Town of Brentwood . . . 1705 Town of Capitol Heights 1706 Town of Cheverly . . . . . 1707 City of College Park . . . 1725 Town of Colmar Manor 1708 Town of Cottage City . . 1709 City of District Heights 1710 Town of Eagle Harbor . . 1711 Town of Edmonston . . . 1712 Town of Fairmount Heights . . . . . . . . . 1713 Town of Forest Heights 1728 City of Glenarden. . . . . 1730 City of Greenbelt . . . . . 1714 City of Hyattsville . . . . 1715 Town of Landover Hills 1726 City of Laurel . . . . . . . 1716 Town of Morningside . . 1727 City of Mt. Rainier . . . . 1717 City of New Carrollton . 1729 Town of North Brentwood . . . . . . . 1718 Town of Riverdale Park 1720 City of Seat Pleasant . . 1721 Town of University Park 1723 Town of Upper Marlboro 1724 QUEEN ANNE’S COUNTY . . . . . . . . 1800 Town of Barclay . . . . . . 1805 Town of Centreville . . . 1801 Town of Church Hill . . . 1802 Town of Millington . . . . 1808 Town of Queen Anne . . 1807 Town of Queenstown . . 1803 Town of Sudlersville . . . 1804 Town of Templeville . . . 1806 Political Subdivision Code ST. MARY’S COUNTY . . . . . . . . 1900 Town of Leonardtown . . 1902 SOMERSET COUNTY . . . . . . . . 2000 City of Crisfield . . . . . . 2001 Town of Princess Anne . 2002 TALBOT COUNTY . . . . . . . . 2100 Town of Easton . . . . . . 2101 Town of Oxford . . . . . . 2102 Town of Queen Anne . . 2105 Town of St. Michaels . . 2103 Town of Trappe . . . . . . 2104 WASHINGTON COUNTY . . . . . . . . 2200 Town of Boonsboro . . . 2201 Town of Clearspring . . . 2202 Town of Funkstown . . . 2203 City of Hagerstown . . . 2204 Town of Hancock . . . . . 2205 Town of Keedysville . . . 2206 Town of Sharpsburg . . . 2207 Town of Smithsburg . . . 2208 Town of Williamsport . . 2209 WICOMICO COUNTY . . . . . . . . 2300 Town of Delmar . . . . . . 2301 City of Fruitland. . . . . . 2308 Town of Hebron . . . . . . 2302 Town of Mardela Springs . . . . . . . . . 2303 Town of Pittsville . . . . . 2307 City of Salisbury . . . . . 2304 Town of Sharptown . . . 2305 Town of Willards . . . . . 2306 WORCESTER COUNTY. . . . . . . . . 2400 Town of Berlin . . . . . . . 2401 Town of Ocean City . . . 2402 Pocomoke City. . . . . . . 2403 Town of Snow Hill . . . . 2404 MARYLAND FORM 515 6 8 County, city, town information. Fill in the box for MARYLAND COUNTY and CITY, TOWN OR TAXING AREA based on where in Maryland you were employed on the last day of the tax period (December 31, 2019 for calendar year taxpayers). IF YOU WORKED IN BALTIMORE CITY: Leave the MARYLAND COUNTY line blank. Write “Baltimore City” on the CITY, TOWN OR TAXING AREA line. IF YOU WORKED IN A MARYL AND COUNT Y (NOT BALTIMORE CITY): 1. Write the name of the county on the MARYLAND COUNTY line. 2. Find the county in the List of Incorporated Cities, Towns and Taxing Areas in Maryland. 3. If you worked in one of the areas listed under the county, write its name on the CITY, TOWN OR TAXING AREA line. 4. If you did not work in one of the areas listed for the county, leave the CITY, TOWN OR TAXING AREA line blank. 7 2019 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS Filing status. Check the filing status box that matches the filing status you used on your federal return unless you are a dependent taxpayer. A dependent taxpayer is one who can be claimed as a dependent on another person’s federal return. If married, taxpayer and spouse must file separate returns. A dependent taxpayer may not claim a personal exemption for himself. Check the box for filing status 6. Generally, if you filed a joint federal return for 2019, you must file a joint Maryland return. Married couples who file joint federal returns may file separate Maryland returns when one spouse is a resident of Maryland and the other spouse is a nonresident of Maryland. If you and your spouse filed separate federal returns, you must file separate Maryland returns. A surviving spouse may file a joint return with a decedent if a joint federal return was filed. Page 3 Residence information. Answer all questions and fill in the appropriate boxes/lines. If you are a Pennsylvania Resident, enter your County of legal residence as well as your City, Borough or Township, including the Pennsylvania six (6) digits Political Subdivision Code (PSD). 9 Exemptions. Determine which exemptions you may claim and check the appropriate boxes on the form. EXEMPTIONS ALLOWED You are entitled to claim qualified exemptions on the Maryland return. The amount of your Maryland exemption may be limited by the amount of your federal adjusted gross income. See Exemption Amount Chart. You and your spouse are permitted to claim exemptions for being age 65 or over or for blindness. These additional exemptions are in the amount of $1,000 each. Complete the Dependent Form 502B and the exemption area on the front of the Form 515 to determine the amount of exemption allowance to enter on line 29. If any dependent is 65 or over, you receive an extra exemption of up to $3,200. Make sure you check both boxes. 10 Income and adjustments. Complete lines 1-17 of the Federal Income column using the figures from your federal return. Enter in the Maryland Wage Income column all salaries or wages derived from Maryland sources. Enter in the Non-Maryland Income/Loss column all other income or loss. Adjustments to federal gross income are not generally applicable to Maryland unless they pertain to compensation for services performed in Maryland. If you also have income from Maryland such as business income, rental income, lottery winnings, etc., other than salary, wages or other compensation for services performed in Maryland, you must file two nonresident returns. The wage income is taxed on Form 515 and the non-wage income on Form 505. EXEMPTION AMOUNT CHART The personal exemption is $3,200. This exemption is reduced once the taxpayer’s federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child). This reduction applies to the additional dependency exemptions as well; however, it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 12, code hh for applicable exemption adjustment. If Your federal AGI is $100,000 or less Over Single or Married Filing Separately Joint, Head of Household or Qualifying Widow(er) Each Exemption is Each Exemption is Dependent Taxpayer (eligible to be claimed on another taxpayer’s return) Each Exemption is $3,200 $3,200 $0 $0 But not over $100,000 $125,000 $1,600 $3,200 $125,000 $150,000 $800 $3,200 $0 $150,000 $175,000 $0 $1,600 $0 $175,000 $200,000 $0 $800 $0 $0 $0 $0 In excess of $200,000 MARYLAND FORM 515 11 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS ADDITIONS TO INCOME. Determine which additions to income apply to you. Write the appropriate amounts on lines 18 and 19 and the total on line 20 of Form 515. Instructions for each line: Line 18. NON-MARYLAND LOSS. Enter the total amount of non-Maryland losses and adjustments to Federal income that were realized or paid attributable to a non-Maryland source. Line 19. OTHER ADDITIONS TO INCOME. If one or both of these apply to you, enter the total amount on line 19 and identify each item using the code letter. CODE LETTER c. Any amount deducted as a donation to the extent that the amount of the donation is included in an application for the Endow Maryland Tax Credit on Form 500CR or 502CR. e. Wages, salaries or other compensation for services performed in Maryland that are not subject to federal tax because of a treaty. g. Pickup contributions of a state retirement or pension system member. (The pickup amount will be stated separately on your W-2 form.) 12 Subtractions from income. Determine which subtractions from income apply to you. Write the appropriate amounts on lines 22 and 23 and the total on line 24 of Form 515. Instructions for each line: Line 22. TAXABLE MILITARY INCOME OF NONRESIDENT. Enter the amount of military pay included in your federal adjusted gross income that you received while in the active service of any branch of the armed forces of the United States. Line 23. OTHER SUBTRACTIONS FROM INCOME. If one or more of these apply to your Maryland income, enter the total amount on line 23 and identify each item using the code letter. CODE LETTER f. Child care expenses. You may subtract the cost of caring for your dependents while you work. There is a limitation of $3,000 ($6,000 if two or more dependents receive care.) Copy the amount from either federal Form 2441 or Form 1040 Schedule 3. 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. j. Amount added to your taxable income for the use of an official vehicle used by a member of a state, county or local police or fire department. The amount is stated separately on Form W-2. w. Lesser of $1,200 or the Maryland income of the spouse with the lower income if both spouses have Maryland income and you file a joint return. gg.Amount of income for services performed in Maryland by the spouse of a member of the armed services, if the spouse is not domiciled in Maryland and is in Maryland solely to be with the servicemember serving in compliance with military orders, pursuant to the Military Spouses Residency Relief Act. See Administrative Release 1. hh.If you have received income from U.S. obligations and your federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household or Qualifying Widow(er)), enter the difference, if any, between the exemption amount based upon your federal adjusted gross income and the exemption amount based upon your federal adjusted gross 2019 Page 4 income after subtracting your U.S. obligations using the EXEMPTION ADJUSTMENT WORKSHEET (12A). EXEMPTION ADJUSTMENT WORKSHEET (12A) Line 1: Enter the exemption amount to be reported on line 29 of Form 515 using the chart in Instruction 9. . . . . . . . . . . .$_________ Line 2: Enter your federal adjusted gross income as reported in Column 1 of line 17 of your Form 515 . . . . . . . . $_________ Line 3: Enter your income from U.S. obligations to be included on line 23 of Form 515. . .$ _________ Line 4: Subtract amount on line 3 from amount reported on line 2.. . . . . . . . . . . . . . . . .$ _________ Line 5: Recalculate your exemption amount using the chart in Instruction 9, using the income from line 4. Remember to add your $1,000 exemptions for age and blindness if applicable . . . . . . . . . . .$ _________ Line 6: Subtract the exemption amount calculated on line 1 from the exemption amount calculated on line 5. If the amount is less than zero (0), enter zero (0). If the amount is zero, you have already received the maximum exemption that you are entitled to claim on Form 515 . . . . . . . . . . . . . . . .$ _________ If the amount is greater than zero (0), enter this amount as a subtraction on line 23 of Form 515 with subtraction code "hh." Example: Pat and Chris Jones had a federal adjusted gross income of $180,000. They also had $40,000 on interest from U.S. Savings bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 9, they found that the exemption amount on their Maryland return (based upon $180,000 of income) was $2,400 ($800 for three exemptions). If it were not for the $40,000 of U.S. Savings bonds, their federal adjusted gross income would have been $140,000 and their exemption amount would have been $9,600 ($3,200 for three exemptions). Therefore, Pat and Chris Jones are entitled to claim a subtraction of $7,200 ($9,600 - $2,400) on line 23 using code letter hh. 13 ADJUSTED GROSS INCOME (AGI) FACTOR. You must adjust your standard or itemized deductions and exemptions using the AGI factor calculated in the AGI FACTOR WORKSHEET (13A). You must 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 (or less) than 0, use 1.000000 as your factor. AGI FACTOR WORKSHEET (13A) 1. Enter your federal adjusted gross income (from line 17, Column 1) . . . . . . . . . . . . . . . $ _________ 2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from line 25) . . . . . . . . . . . . . . . . . . . . . . . $ _________ MARYLAND FORM 515 3. AGI factor. Divide line 2 by line 1 and enter on Form 515, line 30. If less than 0 or greater than 1.000000, enter 1.000000 . . . . . 14 2019 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS Page 5 STANDARD DEDUCTION CALCULATION - PART II _________ 1. Enter your standard deduction from Standard Deduction Worksheet (14A) . . . . . $ __________ 2. Enter your AGI factor (from line 3, Instruction 13.) . . . . . . . . . . . STANDARD DEDUCTION. __________ Complete line 27 and check the box for Standard Deduction Method. 3. Total Maryland standard deduction (Multiply line 1 by line 2.). Enter here and on line 27. . . . . . . . . . . . . . $ __________ The Standard Deduction Method gives you a standard deduction without the need to itemize deductions. Use the appropriate worksheet to determine the total standard deduction for your filing status and Maryland income. 15 You must adjust the total standard deduction using the AGI factor from Instruction 13 to figure your Maryland standard deduction. STANDARD DEDUCTION WORKSHEET (14A) PART I If your filing status is: Single, Married filing separately or Dependent taxpayer Worksheet 1 If your income on line 26 is: Your standard deduction is: $10,000 or less . . . . . . . . . . . . . . . . . . . . . . . . $ _______ 1,500 or If your income is between $10,000 - $15,000 Enter your income from above:. . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . X ________ .15 This is your standard deduction . . . . . . . . . . . . . $ _________ If your income on line 26 is: or Your standard deduction is: $15,000 or over . . . . . . . . . . . . . . . . . . . . . . . $ ________ 2,250 Enter your standard deduction on Part II, line 1. If your filing status is: Married filing jointly, Head of household or Qualifying widow(er) Worksheet 2 If your income on line 26 is: Your standard deduction is: $20,333 or less . . . . . . . . . . . . . . . . . . . . . . . . $ _______ 3,050 or If your income is between $20,333 - $30,333 Enter your income from above:. . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . X .15 This is your standard deduction . . . . . . . . . . . . . $ _________ If your income on line 26 is: or Your standard deduction is: $30,333 or over . . . . . . . . . . . . . . . . . . . . . . . $ ________ 4,550 Enter your standard deduction on Part II, line 1. ITEMIZED DEDUCTIONS. If you figure your tax by the Itemized Deduction Method, complete line 27 and check the box for Itemized Deduction Method. To use the ITEMIZED DEDUCTION METHOD, you must itemize your deductions on your federal return and complete federal Form 1040 Schedule A. Enter the amount from federal Schedule A, line 17, Total Itemized Deductions, onto line 1 of the BASIC ITEMIZED DEDUCTIONS WORKSHEET (15A). USE FEDERAL FORM 1040 SCHEDULE A. Complete lines 1 through 5 and enter the result on line 27 of Form 515. Also, any amounts deducted as contributions of Preservation and Conservation Easements for which a credit is claimed must be added to line 2 of the BASIC ITEMIZED DEDUCTION WORKSHEET (15A). BASIC ITEMIZED DEDUCTIONS WORKSHEET (15A) 1. Total federal itemized deductions (from line 17, federal Schedule A.) . . . . . . . $ __________ 2. State and local income taxes included in federal Schedule A, line 5. . . . . . . . . . . . . . $ __________ 3. Net deductions (Subtract line 2 from line 1.) $ __________ 4. Enter your AGI factor (from line 3, Instruction 13) . . . . . . . . . . . . ___________ 5. Total Maryland itemized deductions (Multiply line 3 by line 4.) Enter here and on line 27. . . . . . . . . . . . . . $ __________ You are not required to itemize deductions on your Maryland return because you itemized on your federal return. Figure your tax each way to determine which method is best for you. Your Maryland itemized deductions are limited to those deductions related to Maryland income. You must adjust the total itemized deductions on line 3 of the BASIC ITEMIZED DEDUCTION WORKSHEET (15A) using the AGI factor. On line 27 enter the itemized deductions as calculated on line 5 of the BASIC ITEMIZED DEDUCTION WORKSHEET (15A). NOTE: If you elected to deduct general sales tax, instead of state and local income tax, do not enter that amount on line 2 of the BASIC ITEMIZED DEDUCTION WORKSHEET (15A). If your unreimbursed business expenses include depreciation to which an adjustment is required for Maryland purposes, complete Form 500DM to calculate the addition modification “l” or subtraction modification “bb.” 16 EXEMPTION ALLOWANCE COMPUTATION. You must adjust the total exemption amount on line 29 using the AGI factor from Instruction 13 to figure your Maryland exemption allowance. MARYLAND FORM 515 17 2019 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS FIGURE YOUR TAXABLE NET INCOME. Page 6 a state, other than the State of Maryland. Line 7. Add lines 5 through 6b. Subtract line 31 from line 28, and enter this amount on line 32. Go to Form 505NR using Instruction 18. Line 8. Subtract line 7 from line 4. This is your Maryland Adjusted Gross Income. The 2019 Maryland tax rate schedules are shown so you can see the tax rate that applies to all levels of income; however, do not use them to figure your tax. Instead use the tax tables if your income is under $50,000; otherwise, use the appropriate row in the Maryland Tax Computation Worksheet Schedules at the end of the tax tables to figure your tax. The tax tables and the Maryland Tax Computation Worksheet Schedules in the nonresident tax booklet have been based on these tax rate schedules. Line 8a. If you are using the standard deduction amount, recalculate the standard deduction (line 8) based on the Maryland adjusted gross income. 18 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 from Form 515, line 32. Line 2. Find the income range in the tax table that applies to the amount on line 1 of Form 505NR. Find the Maryland tax corresponding to your income range. Enter the tax amount from the tax table. Tax tables are located at the end of the instructions in the nonresident tax booklet. If your taxable income on line 1 is $50,000 or more, use the Maryland Tax Computation Worksheet Schedules appropriate for your filing status at the end of the tax tables, or refer to the tax rate schedules. Line 3. Enter your federal adjusted gross income (FAGI) from Form 515, line 17 (Column 1). Line 3a. If you are claiming a federal earned income credit (EIC), enter the earned income you used to calculate your federal EIC. Earned income includes wages, salaries, tips, professional fees and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you included in federal AGI. Line 4. Enter the amount from Form 515, line 21. Line 5. Enter Taxable Military Income of a nonresident, from line 22 of Form 515. Line 6a. Enter the amount of your subtractions from line 23 of Form 515. Line 6b. Enter any non-Maryland income (not including losses reported on lines 1 through 14 of Column 3, or adjustments to income reported on line 16 of Column 3) from Form 515 that have not been included on line 5 or 6a of Form 505NR. Important Note: Make sure that you follow the instruction for line 6b above to arrive at the correct amount. The non-Maryland losses and adjustments should have been reported on line 18 of Form 515 and included on the amounts reported on line 4 of Form 505NR. • Line 17 of Column 3 also should include any income from Maryland sources (other than wages) that was included in Maryland taxable income on Form 505. • Income subject to tax as a resident when required to file both a Form 502 and 515 should be included. • Line 17 of Column 3 also should 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 Line 9. Compute your Maryland income factor by dividing line 8 by line 3. Carry the factor to six decimal places. The factor cannot exceed 1 (100%) and cannot be less than zero (0%). If line 8 is 0 or less, the factor is 0. If line 8 is greater than 0 and line 3 is 0 or less, the factor is 1. Line 10. If you are using the standard deduction, multiply the standard deduction from line 1 of the NONRESIDENT STANDARD DEDUCTION WORKSHEET (14A) in Instruction 14 by the factor on line 9 of this form, and enter the result on line 10a. If you are itemizing your deductions, multiply the net deductions from line 3 of your BASIC ITEMIZED DEDUCTIONS WORKSHEET (15A) in Instruction 15 by the factor on line 9 of this form, and enter the result on line 10b. Line 11. If you are using the standard deduction, subtract line 10a from line 8. If you are using itemized deductions, subtract line 10b from line 8. Line 12. Multiply the total exemption amount on Form 515, line 29 by the factor on line 9. Line 13. Subtract line 12 from line 11. This is your Maryland taxable net income. Line 14. Enter the tax from line 2 of this form. Line 15. Divide the amount on line 13 of this form by the amount on line 1. Carry this Maryland nonresident factor to six decimal places. If more than 1.000000, enter 1.000000. If 0 or less, enter 0.000000. Line 16. Multiply line 14 by line 15 to arrive at your Maryland tax. Enter this amount on line 16 and on Form 515, line 33. Line 17. Skip line 17 (used only when filing Form 505) and complete Form 515 through line 38 and then return to complete line 18 of this form. Line 18. Find the local tax rate for the Maryland county in which you were employed as of the last day of 2019. Enter the local rate in the space provided for the rate on Form 515, line 39, then return to this form. Multiply line 13 by this local tax rate and enter this amount on line 18 and on Form 515, line 39. If line 13 is 0 or less, enter 0 on line 18 and on Form 515 line 39. Return to Form 515 to complete remainder of return. 2019 TAX RATE SCHEDULES Tax Rate Schedule I 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: At least: but not over: $0 $1,000 $1,000 $2,000 $20.00 $2,000 $3,000 $50.00 $3,000 $100,000 $90.00 $100,000 $125,000 $4,697.50 $125,000 $150,000 $5,947.50 $150,000 $250,000 $7,260.00 $250,000 $12,760.00 Maryland Tax is: plus plus plus plus plus plus plus 2.00% 3.00% 4.00% 4.75% 5.00% 5.25% 5.50% 5.75% of of of of of of of of taxable net income excess over $1,000 excess over $2,000 excess over $3,000 excess over $100,000 excess over $125,000 excess over $150,000 excess over $250,000 MARYLAND FORM 515 Tax Rate Schedule II For taxpayers filing Joint, Head of Household, or for Qualifying Widows/Widowers. If taxable net income is: At least: but not over: $0 $1,000 $1,000 $2,000 $20.00 $2,000 $3,000 $50.00 $3,000 $150,000 $90.00 $150,000 $175,000 $7,072.50 $175,000 $225,000 $8,322.50 $225,000 $300,000 $10,947.50 $300,000 $15,072.50 19 2019 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS Maryland Tax is: plus plus plus plus plus plus plus 2.00% 3.00% 4.00% 4.75% 5.00% 5.25% 5.50% 5.75% of taxable net income of excess over $1,000 of excess over $2,000 of excess over $3,000 of excess over $150,000 of excess over $175,000 of excess over $225,000 of excess over $300,000 POVERTY LEVEL AND OTHER CREDITS FOR INDIVIDUALS AND BUSINESSES. The Earned Income Credit, Local Earned Income Credit and Refundable Earned Income Credit are not available to be claimed in tax year 2019. POVERTY LEVEL CREDIT. You may claim a credit on line 34 of 5% of your earned income multiplied by the Maryland income factor if your income is less than the poverty income guidelines. Complete Part II of the POVERTY LEVEL CREDIT WORKSHEET (19A) to calculate the Poverty Level Credit. CREDITS FOR INDIVIDUALS. a. Credits for Income Taxes Paid to Other States. This credit is not available for nonresident taxpayers. b. Credit for Child and Dependent Care Expenses. If you were eligible for a Child and Dependent Care Credit on your federal income tax return and your income is below certain thresholds, you are entitled to a tax credit equal to a percentage of the federal credit. c. Quality Teacher Incentive Credit. If you are a qualified Maryland teacher who paid tuition to take graduate level courses required to maintain certification, you may be eligible for a tax credit. d. Credit for Aquaculture Oyster Floats. If you purchased a new aquaculture oyster float during the tax year, you may be entitled to a credit of up to $500 for the cost of the float. e. Long-Term Care Insurance Tax Credit. If you paid a premium for a long-term care insurance policy for yourself or certain resident family members, you may be eligible for a tax credit. Page 7 f. Credit for Preservation and Conservation Easements. Individuals who conveyed an easement to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Foundation, or Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, viewsheds or historic properties, may be eligible for credit. Individuals who are eligible to claim the Credit for Preservation and Conservation Easements and who are not PTE members must claim this credit on Part F of the Form 502CR. PTE members who are eligible for this credit must claim the credit on Business Income Tax Credit Form 500CR. g. Venison Donation - Feed the Hungry Organizations Tax Credit. Individuals who hunt and harvest an antlerless deer in compliance with State hunting laws and regulations, and donate the processed meat to a venison donation program administered by a 501(c)(3) tax exempt organization, may claim a credit against their State personal income tax for up to $50 of qualified expenses to butcher and process an antlerless deer for human consumption. The total amount of the credits may not exceed $200 in any taxable year unless the individual harvested each deer in accordance with a deer management permit. Any unused portion of the qualified expenses may not be carried over to another taxable year. h. Community Investment Tax Credit. Businesses that contribute to approved Neighborhood and Community Assistance Programs may be eligible for a tax credit of 50% of approved contributions with a maximum credit of $250,000 on Business Income Tax Credit Form 500CR. Individuals who make a nonbusiness contribution may also be eligible for this tax credit, and may elect to claim this credit on Part H of Form 502CR instead of Form 500CR. The credit may not be claimed on both Form 500CR and Form 502CR. PTE members claim this credit on Business Income Tax Credit Form 500CR. i. Endow Maryland Tax Credit. Businesses that donate $500 of cash or publicly traded securities to a qualified permanent endowment fund at an eligible community foundation may be eligible for a tax credit of 25% of the approved donation with a maximum credit of $50,000 on Business Income Tax Credit Form 500CR. Individuals who make an approved donation may also be eligible for this tax credit, and may elect to claim this credit on Part I of Form 502CR instead of Form 500CR. The credit may not be claimed on both Form 500CR and Form 502CR. PTE members claim this credit on Business Income Tax Credit Form 500CR. POVERTY LEVEL CREDIT WORKSHEET (19A) Poverty Level Credit If you checked filing status 6 on your Maryland return, you are not eligible for this credit. POVERTY INCOME GUIDELINES NUMBER OF PERSONS IN FAMILY/ HOUSEHOLD INCOME LEVEL 1 $12,490 2 $16,910 3 $21,330 4 $25,750 5 $30,170 Compare lines 3 and 4. If line 4 is greater than or equal to line 3, STOP HERE. 6 $34,590 You do not qualify for this credit. 7 $39,010 8 $ 3,430 1. Enter the amount from line 21, of Form 515. If you checked filing status 3 (married filing separately) and you filed a joint federal return enter your joint federal adjusted gross income plus any Maryland additions . . . . . . . . . . 1 _________________ 2. Enter the total of your salary, wages, tips and other employee compensation and net profit from self-employment. (Do not include a farm or business loss.) Also include your distributive share of pass-through entity income . . . . . . . . . 2 _________________ 3. Find the number of persons in your family/household from the chart that is the same as the number of persons entered on your federal tax return. Enter the income level that corresponds to the number of persons . . . . . . . . . . . . . 3 _________________ 4. Enter the amount from line 1 or 2, whichever is larger. . . . . . . . . . . . . . . . . 4 _________________ If line 3 is greater than line 4, continue to line 5. 5. Multiply line 2 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 __________________ 6. Multiply line 5 by the Maryland income factor (from line 9 of Form 505NR) Enter that amount here and on line 34 of Form 515. . . . 6 __________________ For families/households with more than 8 persons, add $4,420 for each additional person. MARYLAND FORM 515 Talbot County. . . . . Washington County . Wicomico County . . Worcester County . . Note: If you claim the Endow Maryland Tax Credit, the amount of approved donations which qualify you for this credit is an addition to income and must be included on line 19. See Instruction 11, letter code c. j. Preceptors In Areas With Health Care Workforce Shortages Tax Credit. If you are a qualified licensed physician or a qualified nurse practitioner who served without compensation as a preceptor, you may be eligible to claim a nonrefundable credit against your State tax liability. k. Independent Living Tax Credit. An individual may claim a credit against their Maryland State income tax equal to 50% of the qualified expenses incurred during a taxable year to install accessibility and universal visitability features to or within a home. l. Endowments of Maryland Historically Black Colleges and Universities Tax Credit. Taxpayers making donations to a qualified permanent fund held at an eligible institution of higher education (Bowie State University, Coppin State University, Morgan State University or University of Maryland Eastern Shore), may be eligible for a credit of 25% of the amount of donations. Individuals who make an approved donation and certified as eligible for this tax credit may claim the credit on Part L of Form 502CR instead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. For additional information regarding any of the above income tax credits, see the instructions for Form 502CR, Income Tax Credits. Form 502CR and instructions are available from any office of the Comptroller or visit www.marylandtaxes.gov. BUSINESS TAX CREDITS. Business tax credits cannot be claimed on Form 515. You must also file Form 505 electronically to claim business income tax credits. 20 2019 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS LOCAL INCOME TAX AND LOCAL CREDITS. Maryland counties and Baltimore City may levy an income tax which is a percentage of Maryland taxable income. Use the LOCAL TAX RATE CHART and Form 505NR to figure your local income tax. Use the Maryland county (or Baltimore City) in which you were employed on the last day of the tax year and which you showed in the box at the top of Form 515. 2019 Tax Rate Chart Subdivision Baltimore City . . . . . . . Allegany County . . . . . . Anne Arundel County . . Baltimore County . . . . . Calvert County . . . . . . . Caroline County . . . . . . Carroll County . . . . . . . Cecil County. . . . . . . . . Charles County. . . . . . . Dorchester County . . . . Frederick County . . . . . Garrett County . . . . . . . Harford County . . . . . . . Howard County. . . . . . . Kent County . . . . . . . . . Montgomery County . . . Prince George’s County . Queen Anne’s County . . St. Mary’s County . . . . . Somerset County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2019 . .0320 . .0305 . .0250 . .0283 . .0300 . .0320 . .0303 . .0300 . .0303 . .0262 . .0296 . .0265 . .0306 . .0320 . .0285 . .0320 . .0320 . .0320 . .0300 . .0320 Page 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0240 . .0280 . .0320 . .0175 Local poverty level credit. If you calculated a poverty level credit on line 34 of Form 515, complete the LOCAL POVERTY LEVEL CREDIT WORKSHEET (20). LOCAL POVERTY LEVEL CREDIT WORKSHEET (20) Refer to the STATE POVERTY LEVEL CREDIT WORKSHEET in Instruction 19. If the amount on line 3 is greater than the amount on line 4, you are eligible to claim the local poverty level credit. Complete this worksheet to calculate the amount of your credit. A. Enter the amount from line 2 of the STATE POVERTY LEVEL CREDIT WORKSHEET (19A) . . . . . . . . . . . . . . . . . A.___________ B. Enter your local tax rate from 2019 Tax Rate Chart Above . . . . . . . . . . . . . . . . . . B. ,_Q___ C. MULTIPLY line A by line B. . . . . . . . . . . . C. __________ D. Multiply line C by the Maryland income factor (from line 9 of Form 505NR). Enter the amount here and on line 40 of Form 515 . . . . . . . . . . . . . . . . . . . . . . . D. __________ 21 TAXES PAID AND CREDITS. Write your taxes paid and credits on lines 48-51. Line 48. Write the total Maryland and local tax withheld as shown on the wage and tax statements (Forms W-2, W-2G or 1099) you have received. Add up the amounts identified as Maryland and local tax withheld on each form and write the total on line 48. Attach Forms W-2, W-2G and 1099 to your return if Maryland tax is withheld. You will not get credit for your withholding, if you do not attach Forms 1099, W-2, or W-2G substantiating Maryland withholding. IMPORTANT: Your wage and tax statements contain many numbers. Be sure you add only the amounts identified as Maryland and local tax withheld. Line 49. Enter on line 49 the total of: a. Maryland estimated tax payments b. amount applied from 2018 return AND c. payment made with a request for an automatic extension of time to file your return. Line 50. Complete this line only if you are a Pennsylvania resident. Residents of local jurisdictions that impose a local income or earnings tax on Maryland residents are subject to both the State and the local tax on wages earned in Maryland. Line 51. REFUNDABLE INCOME TAX CREDITS. Enter the amount from line 7, Part CC of Form 502CR. NOTE: See Heritage Structure Rehabilitation Tax Credit, Form 502S, for qualifications and instructions. 22 OVERPAYMENT OR BALANCE DUE. Calculate the balance due (line 53) or overpayment (line 54). MARYLAND FORM 515 23 FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS TAX ON MARYLAND RESIDENTS TAX RETURN INSTRUCTIONS TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS. Enter your telephone numbers, and sign and date your return. Be sure to attach all required forms, schedules and statements. CODE NUMBER If special circumstances apply, you may not owe the interest for underpayment of estimated tax. Refer to Form 502UP for additional information. Enter the applicable code number in one of the code number lines on the bottom of page 3. Enter code 300 if you are a farmer or fisherman or enter code 301 if your income was received unevenly throughout the year. Attach your completed Form 502UP if you have entered code 301. SIGNATURES You must sign your return. Your signature(s) signifies that your return, including all attachments, is, to the best of your knowledge and belief, true, correct and complete, under penalties of perjury. Both spouses must sign a joint return. If your spouse cannot sign because of injury or disease and tells you to sign, you can sign your spouse’s name in the proper space on the return followed by the words “By (your name), spouse.” Be sure to also sign in the space provided for your signature. If a power of attorney is necessary, complete the Maryland Form 548 and attach to your return. TAX PREPARERS If another person prepared your return, that person also must 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 PTIN. ATTACHMENTS Be sure to attach wage and tax statements (Forms W-2, W-2G and 1099) to the front of your return if Maryland tax was withheld. Be sure to attach all forms, K-1s, schedules and statements required by these instructions. Place your check or money order on top of your wage and tax statements and fasten with one staple on the front of your tax return. 24 PAYMENT AND MAILING INSTRUCTIONS AND DEADLINES ELECTRONIC PAYMENT OF BALANCE DUE If your tax return has a balance due, you may pay electronically at www.marylandtaxes.gov by selecting BillPay. The amount you designate will be debited from your bank or financial institution on the date that you choose. PAYMENT BY CHECK OR MONEY ORDER Make your check or money order payable to “Comptroller of Maryland.” Use blue or black ink. Do not use red ink. It is recommended that you include your SSN, type of tax and year of tax being paid on your check. DO NOT SEND CASH. For alternative methods of payment, such as a credit card, visit www.marylandtaxes.gov. MAILING INSTRUCTIONS Mail your return to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 2019 Page 9 Sending your return by certified mail will not result in special handling and may delay your refund. DUE DATE Returns must be mailed by April 15, 2020, for calendar year taxpayers. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. If filing on a fiscal year basis, file by the 15th day of the fourth month following the close of the fiscal year. EXTENSION OF TIME TO FILE Follow the instructions on the Personal Tax Payment Voucher for 502/505, Esti
Extracted from PDF file 2019-maryland-form-515.pdf, last modified December 2012

More about the Maryland Form 515 Individual Income Tax Nonresident TY 2019

For nonresidents employed in Maryland who reside in jurisdictions that impose a local income or earnings tax on Maryland residents. Form 515 requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Nonresident Local Tax Return in February 2020, so this is the latest version of Form 515, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 515 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 515 from the Comptroller of Maryland in February 2020.

Show Sources >

Form 515 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 515

We have a total of nine past-year versions of Form 515 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 515

Tax Year 2019 - Form 515 For Nonresidents Employed In Maryland Who Reside In Jurisdictions That Impose A Local Income Or Earnings Tax On Maryland Resi

2018 Form 515

TY-2018-515


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