Fillable Form 515: 2016 FOR NONRESIDENTS EMPLOYED MARYLAND IN (Comptroller of Maryland)

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Form 515: 2016 FOR NONRESIDENTS EMPLOYED MARYLAND IN (Comptroller of Maryland)

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COM/RAD-023
2016
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 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.)
1. Single (If you can be claimed on another person’s tax return, use
Filing Status 6.)
2. Married filing joint return or spouse had no income
3.
Married filing separately, Spouse SSN
4. Head of household
5. Qualifying widow(er) with dependent child
6. Dependent taxpayer (Enter 0 in Exemption Box (A) -
See Instruction 7.)
Place
CHECK
or
MO
NEY
ORDER
on top of
your W-2
wa
ge and
tax
state-
ments
and
ATTA
CH
HERE
with ONE
staple.
OR FISCAL YEAR BEGINNING 2016, ENDING
Print Using Blue or Black Ink Only
RESIDENCE INFORMATION See Instruction 8.
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.
FILING STATUS See Instruction 1 and 2 to determine if you are required to file.
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. $
CHECK
ONE
BOX
Enter 2-letter state code for your state of legal residence.
If PA resident, enter both County and City, Borough or Township
Were you a resident of another state for the entire year of 2016? If no, attach explanation. Yes No
Are you or your spouse a member of the military? Yes No
Did you file a Maryland income tax return for 2015? Yes No
If “Yes,” was it a Resident or a Nonresident return?
Dates you resided in Maryland for 2016. If none, enter "NONE": FROM TO (MMDDYYYY).
Check here for Maryland taxes withheld in error. (See Instruction 4.)
$
Your Social Security Number Spouse's Social Security Number
Your First Name Initial
Your Last Name
Spouse's First Name Initial
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.)
City or Town State ZIP Code
Maryland County
City, Town or Taxing Area
COM/RAD-023
2016
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
INCOME AND ADJUSTMENTS INFORMATION
(See Instruction 10.)
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.
(1) FEDERAL INCOME
(LOSS)
(2) MARYLAND WAGE
INCOME
(3) NON-MARYLAND
INCOME (LOSS)
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 K, line 11 of Form 502CR. (Attach Form 502CR.) .........................35.
36. Business tax credits .........................
You must also le Form 505 electronically to claim a business income tax credit.
Name SSN
Page 2
COM/RAD-023
2016
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
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 and attach your W-2 and 1099 forms
if MD and/or local tax is withheld.) ......................................................
48.
49. 2016 estimated tax payments, amount applied from 2015 return and payment made with Form 502E ......
49.
50. Enter amount of Maryland tax from line 38 if Pennsylvania resident .............................
50.
51. Refundable personal income tax credits from Part M, line 6 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 2017 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.
Make checks payable to and mail to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
CODE NUMBERS (3 digits per line)
Your signature Date Signature of preparer other than taxpayer
Spouse’s signature Date Street address of preparer
City, State, ZIP
Telephone number of preparer Preparer’s PTIN (required by law)
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.
Name SSN
Page 3
2016
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
DUE DATE
Your return is due by April 15, 2017. 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 com pleting 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 Comp troller 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 im pose
such a tax, that it provides an exemption, credit or other
procedure where by the in come 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
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.com.
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
sub tractions. (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) ...........$ 10,350
Joint Return ....................................$ 20,700
Married persons filing separately .....................$ 4,050
Head of Household ...............................$ 13,350
Qualifying widow(er) ..............................$ 16,650
TABLE 2
MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER
Single, age 65 or over ............................$ 11,900
Joint Return, one spouse, age 65 or over ...............$ 21,950
Joint Return, both spouses, age 65 or over ..............$ 23,200
Married persons filing separately, age 65 or over ..........$ 4,050
Head of Household, age 65 or over ...................$ 14,900
Qualifying widow(er), age 65 or over ..................$ 17,900
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
our Web site at www.marylandtaxes.com 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.
LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND
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
La Vale.............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
CO
UNTY.........0200
City of Annapolis......0201
Town of Highland
Beach
............0203
BALTIMORE
CO
UNTY.........0300
(No incorporated cities or
towns)
BALTIMORE
CITY
............0400
CALVERT
CO
UNTY.........0500
Town of Chesapeake
Beach
............0501
Town of North Beach ..0502
CAROLINE
CO
UNTY.........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
CO
UNTY.........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
CO
UNTY.........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
CO
UNTY.........0900
Town of Indian Head...0901
Town of La Plata ......0902
Village of Port Tobacco .0903
DORCHESTER
CO
UNTY.........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
CO
UNTY.........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
CO
UNTY.........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
CO
UNTY.........1300
City of Aberdeen......1301
Town of Bel Air .......1302
City of Havre de
Grace
............1303
HOWARD
CO
UNTY.........1400
(No incorporated cities or
towns)
KENT
CO
UNTY.........1500
Town of Betterton .....1501
Town of Chestertown ..1502
Town of Galena.......1503
Town of Millington.....1504
Town of Rock Hall .....1505
MONTGOMERY
CO
UNTY.........1600
Town of Barnesville ....1601
Town of Brookeville....1602
Town of Chevy Chase ..1615
Village of Chevy
Chase, Sec. 3 ......1614
Village of Chevy
Chase, Sec. 5 ......1616
Town of Chevy
Chase View........1617
Town of 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
CO
UNTY.........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
CO
UNTY.........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
CO
UNTY.........2000
Town of Crisfield ......2001
Town of Princess Anne .2002
TALBOT
CO
UNTY.........2100
Town of Easton.......2101
Town of Oxford.......2102
Town of Queen Anne ..2105
Town of St. Michael’s ..2103
Town of Trappe .......2104
WASHINGTON
CO
UNTY.........2200
Town of Boonsboro ....2201
Corporation of
Clearspring ........2202
Town of Funkstown....2203
City of Hagerstown ....2204
Town of Hancock .....2205
Corporation of
Keedysville ........2206
Town of Sharpsburg ...2207
Town of Smithsburg ...2208
Town of Williamsport...2209
WICOMICO
CO
UNTY.........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
CO
UNTY.........2400
Town of Berlin .......2401
Town of Ocean City....2402
City of Pocomoke City ..2403
Town of Snow Hill .....2404
Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code
4
Use of federal return.
First complete your 2016 federal income tax return.
You will need the information from your federal return to
complete your Maryland return. Before you continue beyond this
point, complete your federal return. Maryland law requires that
your income and deductions be entered on your Maryland return
exactly as they were reported on your federal return. 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.
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.
6
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, 2016 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.
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
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 or
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
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 2016, 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.
8
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.
9
Exemptions.
Determine which exemptions you may claim and check the
appropriate boxes on the form.
EXEMPTIONS ALLOWED
You are permitted the same number of exemptions which you
are permitted on your federal return; however, the exemption
amount is different on the Maryland return. Even if you are not
required to file a federal return, the federal rules for claiming
ex emp tions still apply to you. Refer to the federal in come tax
instructions for further information.
In addition to the exemptions allowed on your federal return,
you and your spouse are permitted to claim exemptions for
being age 65 or over or for blindness. These addi tional
exemptions are in the amount of $1,000 each.
If any other dependent is 65 or over, you receive an extra
exemption of up to $3,200 that is not permitted on the federal
return. Make sure you check both boxes.
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.
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.
11
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 line 6 of either federal Form 2441 or
Form 1040A Schedule 2.
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 ($150,000
if filing Joint, Head of Household or Qualifying Widow(er)),
enter the difference, if any, between the exemption amount
based upon your federal adjusted gross income and the
exemption amount based upon your federal adjusted gross
income after subtracting your U.S. obligations using the
EXEMPTION ADJUSTMENT WORKSHEET (12A).
hh. EXEMPTION ADJUSTMENT WORKSHEET (12A)
Line 1: Enter the exemption amount to be
reported on line 29 of Form 515 using
the chart in Instruction 9. ...........$ _________
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) .......................$ _________
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
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 deduc tion 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
_______
or
If your income is between $10,000 - $13,333
Enter your income from above:............. $ _________
Multiply by 15 percent (.15) ...............X .15
________
This is your standard deduction ............. $ _________
or
If your income on Your standard
line 26 is: deduction is:
$13,333 or over .......................$ 2,000
________
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:
$20,000 or less ........................$ 3,000
_______
or
If your income is between $20,000 - $26,667
Enter your income from above:............. $ _________
Multiply by 15 percent (.15) ...............X .15
________
This is your standard deduction .............$ _________
or
If your income on Your standard
line 26 is: deduction is:
$26,667 or over .......................$ 4,000
________
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. . . . . . . . . . . . . . $ __________
15
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 29, 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 29, federal Schedule A.) .......1 __________
2. State and local income taxes included in
federal Schedule A, line 5 ..............2 __________
3. Net deductions (Subtract line 2 from line 1.) 3 __________
4. Enter your AGI factor
(from line 3, Instruction 13) ............4 __________
5. Total Maryland itemized deductions
(Multiply line 3 by line 4.)
Enter here and on line 27. .............5 __________
NOTE: Certain “high income” taxpayers are required to
reduce or limit their federal itemized deductions. If you
had to reduce your total federal itemized deductions, use
the Itemized Deduction Worksheet For High-Income
Taxpayers (Worksheet 15B) to calculate the amount of
state and local income taxes to be entered on line 2 the
BASIC ITEMIZED DEDUCTIONS WORKSHEET (15A).
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.
17
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 2016 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.
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
Calculation of State and Local Income Tax Limitation.
1. ENTER the amount from line 29 of federal Schedule A ...............................1. $ ________________
2. ENTER the total of lines 4, 14 and 20, plus any gambling and casualty or theft losses included
in line 28 of federal Schedule A ...............................................2. $ _______________
3. Federal itemized deductions that were limited (SUBTRACT line 2 from line 1.) ..............3. $ _______________
4. Federal itemized deductions subject to limitation (ENTER the total of lines 9, 10, 11, 12, 13,
19, 27 and line 28 less any gambling and casualty or theft losses included in 28 of
federal Schedule A.) ........................................................4. $ _______________
5. DIVIDE line 3 by line 4 ......................................................5. _____________%
6. ENTER the amount of state and local income taxes from line 5 of federal Schedule A .........6. $ _______________
7. MULTIPLY line 5 by line 6. Enter here and on line 2 of the BASIC ITEMIZED DEDUCTION
WORKSHEET A ............................................................7. $ ________________
NONRESIDENT ITEMIZED DEDUCTION WORKSHEET FOR HIGH-INCOME TAXPAYERS (15B)
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 2016. 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.
2016 TAX RATE SCHEDULES
Tax Rate Schedule I
F
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
Tax Rate Schedule II
F
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
19
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 2016.
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. Health Enterprise Zone Practitioner Tax Credit. If you
are a qualified “Health Enterprise Zone (HEZ) Practitioner,”
you may be able to claim a credit against your state tax
liability for income that you earned for practicing health care
in an HEZ.
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.
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.
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 our Web site at www.
marylandtaxes.com.
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
LOCAL INCOME TAX AND LOCAL CREDITS.
Maryland counties and Baltimore City may levy an income tax
POVERTY INCOME GUIDELINES
NUMBER OF
EXEMPTIONS
ON FEDERAL
RETURN
INCOME
LEVEL
1 $11,880
2 $16,020
3 $20,160
4 $24,300
5 $28,440
6 $32,580
7 $36,730
8 $40,890
If you have more than 8
exemptions, add $4,160 to the last
income level for each additional
exemption.
Poverty Level Credit
If you checked filing status 6 on your Maryland return, you are not eligible for this credit.
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 exemptions in the chart that is the same as the number
of exemptions entered on your federal tax return. Enter the income level
that corresponds to the exemption number .........................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 LEVEL CREDIT WORKSHEET (19A)
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.
2016 Tax Rate Chart
Subdivision 2016
Baltimore City ..................0320
Allegany County .................0305
Anne Arundel County .............0250
Baltimore County ................0283
Calvert County ..................0280
Caroline County .................0273
Carroll County ..................0303
Cecil County ....................0280
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 ................0315
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 2016 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. __________
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
AND
b. 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 6, Part M 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 and refund
(line 54).
23
TELEPHONE NUMBERS, CODE NUMBER,
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
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.com 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 pay able 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
our website at www.marylandtaxes.com.
MAILING INSTRUCTIONS
Mail your return to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
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 18, 2017, 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.
Persons filing on a fiscal year basis must 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 Form 502E to request an automatic
extension of the time to file your 2016 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 502E by April 18, 2017. You can pay by
electronic funds withdrawal (direct debit) or credit card on our
Web site. If no tax is due and you requested a federal extension,
you do not need to file Form 502E or take any other action to
obtain an automatic extension.
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.
25
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 our Web site at
www.marylandtaxes.com 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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Form 515: 2016 FOR NONRESIDENTS EMPLOYED MARYLAND IN (Comptroller of Maryland)

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Completed 14 August 2020

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