COM/RAD-318
MARYLAND
FORM
505NR
2019
COM/RAD-318
MARYLAND
FORM
505NR
NONRESIDENT INCOME
TAX CALCULATION
INSTRUCTIONS
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 505,
line 31.
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. If your taxable income on line 1 is $50,000
or more, use the Maryland Tax Computation
Worksheet schedules at the end of the tax table.
Line 3. Enter your federal adjusted gross income (FAGI)
from Form 505, line 17 (column 1).
Line 3a. Enter your earned income.
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 must include in your federal AGI.
Line 4. Enter the amount from Form 505, line 21.
Line 5. Taxable Military Income of a nonresident, if
applicable.
Line 6a. Enter the amount of your subtractions from line
23 of Form 505.
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 505 (or 515), that have
not been included on lines 5 or 6a of this form.
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 505 (or 515) and included on the
amounts reported on line 4 of this form.
Be sure to include the following items if not
already included on lines 5 or 6a.
• Maryland salaries and wages should be
included if you are a resident of a reciprocal
state.
• Income subject to tax as a resident when
required to file both Forms 502 and 505
should be included.
• Line 17 of column 3 on Form 505 (or 515)
should also include income for wages earned
in Maryland by a nonresident rendering
police, fire, rescue or emergency services in
an area covered under a state of
emergency declared by the Maryland
Governor, if the wages are paid by a
nonprofit organization not registered to
do business in the state and not otherwise
doing business in the state, or by a state,
county or political subdivision of a state,
other than the State of Maryland.
Line 7. Add lines 5 through 6b.
Line 8. Subtract line 7 from line 4. This is your Maryland
Adjusted Gross Income.
Line 8a. If you are using the standard deduction amount,
recalculate the standard deduction (line 8) based
on the Maryland adjusted gross income.
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 1.000000 and
cannot be less than 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 1.000000.
Line 10a. If you are using the standard deduction, multiply
the standard deduction on line 8a by the Maryland
Income Factor (line 9) and enter on line 10a.
Line 10b. If you are itemizing your deductions, multiply the
deduction on Form 505 line 26d by the Maryland
Income Factor (line 9) and enter 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
505, line 28 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.
Line 16. Multiply line 14 by line 15 to arrive at your
Maryland tax. Enter this amount on line 16 and
on Form 505, line 32a.
Line 17. Multiply line 13 by .0175. Enter this amount on
line 17 and on Form 505, line 32b. If line 13 is
0 or less, enter 0.
On Form 505, add lines 32a and 32b and enter the total on
line 32c.
Note: If you are using Form 505NR with Form 505, follow
the instructions above. If you are using Form 505NR with
Form 515, follow Instruction 18 in the Form 515
instructions.
