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COM/RAD-033
MARYLAND
FORM
505SU
NONRESIDENT
SUBTRACTIONS FROM
INCOME
2019
ATTACH TO YOUR NONRESIDENT TAX RETURN
ee. Amount received as a grant under the Solar Energy Grant Program administered by the
Maryland Energy Administration but not more than the amount included in your total income ..ee.
gg. Amount of income for services performed in Maryland by the civilian spouse of a member of the
armed forces ........................................................... gg.
hh. Net subtraction to adjust phase out of exemptions as a result of including U.S. obligations
in your adjusted gross income ............................................... hh.
ii. Interest income from Build America Bonds. See Administrative Release 13 ................ ii.
jj. Gain resulting from a payment from the Maryland Department of Transportation as a result
of the acquisition of a portion of the property on which your principal residence is located .... jj.
mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful
discrimination .......................................................... mm.
nn. Amount of student loan indebtedness discharged. Attach notice ..................... nn.
oo. The value of any medal given by the International Olympic Committee, the International
Paralympic Committee, the Special Olympics International Committee, or the International
Committee of Sports for the Deaf AND any prize money or honoraria received from the United
States Olympic Committee from a performance at the Olympic Games, the Paralympic Games,
the Special Olympic Games, or the Deaflympic Games ..............................oo.
qq. Amount of qualified principal residence indebtedness included in federal adjusted gross income
that was allowable as an exclusion under the Mortgage Forgiveness Debt Relief Act of 2007, as
amended .............................................................. qq.
rr. Up to $50,000 of compensation received by an individual during the taxable year in exchange
for the sale of a perpetual conservation easement on real property located in Maryland ......rr.
xc. Amount of a distribution to a designated beneficiary from a Maryland ABLE account, unless it
is a refund or non-qualified distribution .........................................xc.
xe. An amount included in federal adjusted gross income contributed by the State into an
investment account under §18-19A-04.1 of the Education Article during the taxable year. . . . . .xe.
1. Subtotal. Add all lines in Part I and enter the amount here .......................... 1.
PART II To the extent one or more of these items apply to your Maryland income. Include only
the part that is attributable to Maryland
f. Child and dependent care expenses .............................................f.
g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credit
allowed under the Internal Revenue Code Section 51 ............................... g.
h. Expenses up to $5,000 incurred by a blind person for a reader, or up to $1,000 incurred by an
employer for a reader for a blind employee ...................................... h.
i. Expenses incurred for reforestation or timber stand improvement of commercial forest land ....i.
k. Up to $6,000 in expenses incurred by parents to adopt a child with special needs through a public
or nonprofit adoption agency; up to $5,000 for adoption of a child without special needs ..... k.
l. Purchase and installation costs of certain enhanced agricultural management equipment. Attach
a copy of the certification ..................................................l.
m. Deductible artist's contribution. Complete and attach Form 502AC ...................m.
o. Value of farm products you donated to a gleaning cooperative. Attach a copy of the
certification ............................................................ o.
q. Unreimbursed charitable travel expenses. Complete and attach Form 502V ............. q.
va. The Honorable Louis L. Goldstein Volunteer, Fire, Rescue and Emergency Medical Services
Personnel Subtraction Modification Program. Attach a copy of the certification ..........va.
vb. The Honorable Louis L. Goldstein Volunteer Police Personnel Subtraction Modification Program.
Attach a copy of the certification ...........................................vb.
xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland
Prepaid College Trust. See Administrative Release 32 ...............................xa.
xb. Up to $2,500 per account contributor per beneficiary of the total of all amounts contributed to
investment accounts under the Maryland College Investment Plan .....................xb.
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