Fill - Free fillable Form 515 : 111111111111111111 2019 I Llllll 111111111111111 11111 (Comptroller of Maryland) PDF form

COM/RAD-023

2019

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

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11111

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195150049

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OR FISCAL YEAR BEGINNING 2019, ENDING

Place CHECK or MONEY ORDER on top of your

W-2 wage and tax statements and ATTACH HERE

Print Using Blue or Black Ink Only

with ONE staple.

Your Social Security Number Spouse's Social Security Number

Your First Name MI

Your Last Name

Spouse's First Name MI

Spouse's Last Name

Current Mailing Address - Line 1 (Street No. and Street Name or PO Box)

Current Mailing Address - Line 2 (Apt No., Suite No., Floor No.)

Maryland County

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.

1. Single (If you can be claimed on another person’s tax return, use 4. Head of household

CHECK

ONE

Filing Status 6.) 5. Qualifying widow(er) with dependent child

BOX

2. Married filing joint return or spouse had no income 6. Dependent taxpayer (Enter 0 in Exemption Box (A) -

3. Married filing separately, Spouse SSN

See Instruction 7.)

RESIDENCE INFORMATION See Instruction 8.

Enter 2-letter state code for your state of legal residence.

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? No

If “Yes,” was it a Resident or a Nonresident return?

Dates you resided in Maryland for 2019. If none, enter "NONE": FROM TO (MMDDYYYY).

Check here for Maryland taxes withheld in error. (See Instruction 4.)

Yes No

Yes

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.

A. Yourself Spouse Enter number checked See Instruction 9 A. $

B. 65 or over 65 or over

Blind Blind Enter number checked X $1,000 B. $

C. Enter number from line 3 of Dependent Form 502B See Instruction 9 C. $

D. Enter Total Exemptions (Add A, B and C.)

Total Amount D. $

COM/RAD-023

2019

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

■

I llllll

111111111111111

11111

111111111111111

IIII

195150149

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Name SSN

Page 2

INCOME AND ADJUSTMENTS INFORMATION

(1) FEDERAL INCOME (2) MARYLAND WAGE

INCOME

(See Instruction 10.)

(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 (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.)

17.

ADDITIONS TO INCOME (See Instruction 11.)

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)

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.

(3) NON-MARYLAND

INCOME (LOSS)

36. Business tax credits . . . . . . . . . . . . . . . . . . . . . . . . .

You must also le Form 505 electronically to claim a business income tax credit.

COM/RAD-023

2019

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

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11111

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IIII

195150249

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Name SSN

Page 3

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.

. . . . . . . . . . . . . 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. Contribution to Developmental Disabilities Services and Support Fund . . . . . . . . . 44.

45. Contribution to Maryland Cancer Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45.

46. Contribution to Fair Campaign Financing Fund . . . . . . . . . . . . . . . . . . . . . . . . . . 46.

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.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

48.

49. 2019 estimated tax payments, amount applied from 2018 return and payments made with an

extension request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49.

50. Enter amount of Maryland tax from line 38 if Pennsylvania resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.

51. Refundable personal income tax credits from Part CC, line 7 of Form 502CR (Attach Form 502CR.

See Instruction 21.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.

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. Overpayment (If line 47 is less than line 52, subtract line 47 from line 52.) . . . . . . . . . . . . . . . . . . . . . . . . . 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.

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

Printed name of the preparer / or Firm's name

Signature of preparer other than taxpayer (Required by Law)

Make checks payable to and mail to:

Comptroller of Maryland

Revenue Administration Division

110 Carroll Street

Annapolis, Maryland 21411-0001

Spouse’s signature Date

Street address of preparer or Firm's address

City, State, ZIP code +4

Telephone number of preparer Preparer’s PTIN (Required by Law)

2019

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 INSTRUCTIONS

Page 1

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.

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.)

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.

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.

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 TAXHELP@

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.

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

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 ....... .0900

Town of Indian Head . . 0901

Town of La Plata . . . . . 0902

Port Tobacco Village . . . 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 ....... .1100

City of Brunswick. . . . . 1101

Town of Burkittsville. . . 1102

Town of Emmitsburg . . 1103

City of Frederick . . . . . 1104

Town of Middletown . . . 1106

Town of Mt. Airy . . . . . 1114

Town of Myersville . . . . 1107

Town of New Market . . 1108

Village of Rosemont . . . 1113

Town of Thurmont . . . .1110

Town of Walkersville. . .1111

Town of Woodsboro . . .1112

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

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

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

2019

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 INSTRUCTIONS

2019

Page 2

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.

Name and address information.

Complete the Name, Current Mailing Address - Line 1, Current

Mailing Address - Line 2 and Social Security number lines.

The Social Security number(s) (SSN) must be a valid number

issued by the Social Security Administration of the United States

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.

LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND

Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code

2019

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 INSTRUCTIONS

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 MARYLAND COUNTY (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.

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.

2019

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).

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.

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 ling 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 ling 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

Single or Married Filing

Separately

Each Exemption is

Joint, Head of

Household or Qualifying

Widow(er)

Each Exemption is

Dependent Taxpayer

(eligible to be claimed

on another taxpayer’s

return)

Each Exemption is

$100,000 or less $3,200 $3,200 $0

Over But not over

$100,000 $125,000 $1,600 $3,200 $0

$125,000 $150,000 $800 $3,200 $0

$150,000 $175,000 $0 $1,600 $0

$175,000 $200,000 $0 $800 $0

In excess of $200,000 $0 $0 $0

2019

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 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.)

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

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.

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) . . . . . . . . . . . . . . . . . . . . . . . $ _________

2019

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 INSTRUCTIONS

_______

________

_______

________

Page 5

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 . . . . . _________

STANDARD DEDUCTION.

Complete line 27 and check the box for Standard Deduction

Method.

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.

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 Your standard

line 26 is: deduction is:

$10,000 or less . . . . . . . . . . . . . . . . . . . . . . . . $ 1,500

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 Your standard

line 26 is: 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 Your standard

line 26 is: deduction is:

$20,333 or less . . . . . . . . . . . . . . . . . . . . . . . . $ 3,050

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 Your standard

line 26 is: deduction is:

$30,333 or over . . . . . . . . . . . . . . . . . . . . . . . $ 4,550

Enter your standard deduction on Part II, line 1.

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.) . . . . . . . . . . . __________

3. Total Maryland standard deduction

(Multiply line 1 by line 2.).

Enter here and on line 27. . . . . . . . . . . . . . $ __________

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.”

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.

2019

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 INSTRUCTIONS

Page 6

FIGURE YOUR TAXABLE NET INCOME.

Subtract line 31 from line 28, and enter this amount on line 32.

Go to Form 505NR using Instruction 18.

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.

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

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 (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

or taxpayers ling as Single, Married Filing Separately, or as

Dependent Taxpayers. This rate is also used for taxpayers ling

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

2019

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 INSTRUCTIONS

Page 7

Tax Rate Schedule II

or taxpayers ling Joint, Head of Household, or for Qualifying

Widows/Widowers.

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

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.

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.

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.

. 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 _________________

Compare lines 3 and 4. If line 4 is greater than or equal to line 3, STOP HERE.

You do not qualify for this credit.

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 __________________

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

6 $34,590

7 $39,010

8 $ 3,430

For families/households with more

than 8 persons, add $4,420 for

each additional person.

2019

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 INSTRUCTIONS

,_Q___

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.

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.

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 2019

Baltimore City ..................0320

Allegany County . .. . . . . . . . . . . . . ..0305

Anne Arundel County .............0250

Baltimore County ................0283

Calvert County . . .. . . . . . . . . . . . . ..0300

Caroline County .................0320

Carroll County ..................0303

Cecil County. . . . .. . . . . . . . . . . . . ..0300

Charles County. . .. . . . . . . . . . . . . ..0303

Dorchester County ...............0262

Frederick County ................0296

Garrett County . . .. . . . . . . . . . . . . ..0265

Harford County . . .. . . . . . . . . . . . . ..0306

Howard County . . .. . . . . . . . . . . . . ..0320

Kent County . . . . .. . . . . . . . . . . . . ..0285

Montgomery County . . . . . . . . . . . . ..0320

Prince George’s County . . . . . . . . . . ..0320

Queen Anne’s County . . . . . . . . . . . ..0320

St. Mary’s County . . . . . . . . . . . . . . ..0300

Somerset County ................0320

Page 8

Talbot County. . . . . . . . . . . . . . . . . ..0240

Washington County . . . . . . . . . . . . . ..0280

Wicomico County ................0320

Worcester County . . . . . . . . . . . . . . . .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.

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. __________

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.

OVERPAYMENT OR BALANCE DUE.

Calculate the balance due (line 53) or overpayment (line 54).

2019

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 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.

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

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, Estimated Tax and Extension Payments (Form PV) to

request an automatic extension of the time to file your 2020

return. Filing this form extends the time to file your return, but

does not extend the time to pay your taxes. Payment of the

expected tax due is required with Form PV by April 15, 2020.

You can pay by electronic funds withdrawal (direct debit) or

credit card on our website. If no tax is due and you did not

request a federal extension, file your extension online at www.

marylandtaxes.gov or by phone at 410-260-7829. Only

submit Form PV if tax is due.

COMBAT ZONE EXTENSION

Maryland allows the same six-month extension for filing and

paying personal income taxes for military and support

personnel serving in a designated combat zone or qualified

hazardous duty area and their spouses as allowed by the IRS.

For more detailed information visit www.irs.gov. If you are

affected by the extension enter 912 on one of the code number

lines at the bottom of page 3.

AMENDED RETURNS.

You must le an amended return to make certain changes to

your original return. These include changes in income, ling

status, amount of deductions, the number of exemptions and the

amount of additions to income and subtractions from income.

Note: Changes made as part of an amended return are subject

to audit for up to three years from the date the amended return

is led.

INCOME TAX ASSISTANCE

For more information, visit www.marylandtaxes.gov or email

your question to: TAXHELP@comp.state.md.us. You may also call

1-800-638-2937 or from Central Maryland 410-260-7980.

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