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- Form COM/RAD-318 (Maryland Form 505NR) "Nonresident Income Tax Calculation" - Maryland
Form COM/RAD-318 (Maryland Form 505NR) "Nonresident Income Tax Calculation" - Maryland
Download Form COM/RAD-318 (Maryland Form 505NR) "Nonresident Income Tax Calculation" - Maryland
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22018
NONRESIDENT
MARYLAND
FORM
INCOME TAX
505NR
CALCULATION
ATTACH TO YOUR TAX RETURN
First Name
MI
Last Name
Social Security Number
Spouse's First Name
MI
Spouse's Last Name
Spouse's Social Security Number
If you are filing Form 505, use the Form 505NR Instructions appearing on page 2 of this form.
If you are filing Form 515, use the Form 505NR Instructions appearing in Instruction 18 of the Form 515 Instructions.
PART I – CALCULATION OF TAX WITHOUT ALLOWING CERTAIN MODIFICATIONS
1. Enter Taxable net income from Form 505, line 31 (or Form 515, line 32) . . . . . . . . . . . . . . . . . . 1.
2. Enter tax from Tax Table or Computation Worksheet Schedules I or II. Continue to Part II. . . . . . 2.
PART II – CALCULATION OF MARYLAND TAX
3. Enter your federal adjusted gross income from Form 505
(or Form 515), line 17 (Column 1). . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
3a. Earned Income (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . .
3a.
4. Enter your federal adjusted gross income plus additions from Form 505 (or 515) line 21. . . . . . . 4.
5. Enter the Taxable Military Income of a Nonresident from line 22 of Form 505. . . . . . . . . . . . . . . 5.
6a. Enter your subtractions from line 23 of Form 505 or Form 515 . . . . . . . . . . . . . . . . . . . . . . . . 6a.
6b. Enter non-Maryland income from Form 505 (or 515) not included on lines 5
or 6a of this form (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6b.
7. Add lines 5 through 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Maryland Adjusted Gross Income. Subtract line 7 from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
If you are using the standard deduction, recalculate the standard
deduction based on the income on line 8 and enter on line 8a . .8a.
9. Maryland Income Factor. Divide line 8 by line 3. The factor cannot exceed 1.000000 and
cannot be less than 0. If line 8 is 0 or less, the factor is 0. If line 8 is greater than 0 and
line 3 is 0 or less, the factor is 1.000000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Deduction amount.
If you are using the standard deduction, multiply the standard
deduction on line 8a by line 9 of this form and enter on line 10a . . 10a.
If you are itemizing your deductions, multiply the deduction on
Form 505, line 26d, by line 9 of this form and enter on line 10b . . . 10b.
Form 515 Users, see Instruction 18 in Form 515 Instructions.
11. Net income (Subtract line 10a or 10b from line 8.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Exemption amount. Multiply the total exemption amount on Form 505, line 28
(or Form 515, line 29) by line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Maryland Taxable Net Income (Subtract line 12 from line 11.) . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter the tax amount from line 2 of this form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Maryland Nonresident factor: Divide the amount on line 13 on this form by line 1.
If more than 1.000000, enter 1.000000. If 0 or less, the factor is 0. . . . . . . . . . . . . . . . . . . . . 15.
16. Maryland Tax. Multiply line 14 by line 15. Enter this amount on Form 505, line 32a
(Form 515, line 33). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Special nonresident tax. Multiply line 13 of this form by .0175. Enter this amount
on Form 505, line 32b. If line 13 is 0 or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
FOR FORM 515 FILERS ONLY.
If you are: (1) a nonresident employed in Maryland and (2) you are a resident of a local jurisdiction that imposes a
local income or earnings tax on Maryland residents, then you must file a Form 515 to report and pay a tax on your
Maryland wages. Form 515 filers pay a local income tax instead of the Special Nonresident Tax.
18. Local Income Tax. Multiply line 13 of this form by the local rate of the Maryland county
(or Baltimore City) where you are employed. Enter this amount on Form 515, line 39.
If line 13 is 0 or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
COM/RAD-318
2018
NONRESIDENT
MARYLAND
FORM
INCOME TAX
505NR
CALCULATION
ATTACH TO YOUR TAX RETURN
First Name
MI
Last Name
Social Security Number
Spouse's First Name
MI
Spouse's Last Name
Spouse's Social Security Number
If you are filing Form 505, use the Form 505NR Instructions appearing on page 2 of this form.
If you are filing Form 515, use the Form 505NR Instructions appearing in Instruction 18 of the Form 515 Instructions.
PART I – CALCULATION OF TAX WITHOUT ALLOWING CERTAIN MODIFICATIONS
1. Enter Taxable net income from Form 505, line 31 (or Form 515, line 32) . . . . . . . . . . . . . . . . . . 1.
2. Enter tax from Tax Table or Computation Worksheet Schedules I or II. Continue to Part II. . . . . . 2.
PART II – CALCULATION OF MARYLAND TAX
3. Enter your federal adjusted gross income from Form 505
(or Form 515), line 17 (Column 1). . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
3a. Earned Income (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . .
3a.
4. Enter your federal adjusted gross income plus additions from Form 505 (or 515) line 21. . . . . . . 4.
5. Enter the Taxable Military Income of a Nonresident from line 22 of Form 505. . . . . . . . . . . . . . . 5.
6a. Enter your subtractions from line 23 of Form 505 or Form 515 . . . . . . . . . . . . . . . . . . . . . . . . 6a.
6b. Enter non-Maryland income from Form 505 (or 515) not included on lines 5
or 6a of this form (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6b.
7. Add lines 5 through 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Maryland Adjusted Gross Income. Subtract line 7 from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
If you are using the standard deduction, recalculate the standard
deduction based on the income on line 8 and enter on line 8a . .8a.
9. Maryland Income Factor. Divide line 8 by line 3. The factor cannot exceed 1.000000 and
cannot be less than 0. If line 8 is 0 or less, the factor is 0. If line 8 is greater than 0 and
line 3 is 0 or less, the factor is 1.000000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Deduction amount.
If you are using the standard deduction, multiply the standard
deduction on line 8a by line 9 of this form and enter on line 10a . . 10a.
If you are itemizing your deductions, multiply the deduction on
Form 505, line 26d, by line 9 of this form and enter on line 10b . . . 10b.
Form 515 Users, see Instruction 18 in Form 515 Instructions.
11. Net income (Subtract line 10a or 10b from line 8.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Exemption amount. Multiply the total exemption amount on Form 505, line 28
(or Form 515, line 29) by line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Maryland Taxable Net Income (Subtract line 12 from line 11.) . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter the tax amount from line 2 of this form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Maryland Nonresident factor: Divide the amount on line 13 on this form by line 1.
If more than 1.000000, enter 1.000000. If 0 or less, the factor is 0. . . . . . . . . . . . . . . . . . . . . 15.
16. Maryland Tax. Multiply line 14 by line 15. Enter this amount on Form 505, line 32a
(Form 515, line 33). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Special nonresident tax. Multiply line 13 of this form by .0175. Enter this amount
on Form 505, line 32b. If line 13 is 0 or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
FOR FORM 515 FILERS ONLY.
If you are: (1) a nonresident employed in Maryland and (2) you are a resident of a local jurisdiction that imposes a
local income or earnings tax on Maryland residents, then you must file a Form 515 to report and pay a tax on your
Maryland wages. Form 515 filers pay a local income tax instead of the Special Nonresident Tax.
18. Local Income Tax. Multiply line 13 of this form by the local rate of the Maryland county
(or Baltimore City) where you are employed. Enter this amount on Form 515, line 39.
If line 13 is 0 or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
COM/RAD-318
2018
NONRESIDENT INCOME
MARYLAND
MARYLAND
FORM
FORM
TAX CALCULATION
505NR
505NR
INSTRUCTIONS
Using Form 505NR, Nonresident Income Tax Calculation,
Line 7.
Add lines 5 through 6b.
follow the line-by-line instructions below to figure your
Line 8.
Subtract line 7 from line 4. This is your Maryland
Maryland tax.
Adjusted Gross Income.
Line 1.
Enter the taxable net income from Form 505,
Line 8a.
If you are using the standard deduction amount,
line 31.
recalculate the standard deduction (line 8) based
Line 2.
Find the income range in the tax table that
on the Maryland adjusted gross income.
applies to the amount on line 1 of Form 505NR.
Line 9.
Compute your Maryland income factor by dividing
Find the Maryland tax corresponding to your
line 8 by line 3.
Carry the factor to six decimal
income range. Enter the tax amount from the tax
places. The factor cannot exceed 1.000000 and
table. If your taxable income on line 1 is $50,000
cannot be less than 0. If line 8 is 0 or less, the
or more, use the Maryland Tax Computation
factor is 0. If line 8 is greater than 0 and line 3
Worksheet schedules at the end of the tax table.
is 0 or less, the factor is 1.000000.
Line 3.
Enter your federal adjusted gross income (FAGI)
Line 10a. If you are using the standard deduction, multiply
from Form 505, line 17 (column 1).
the standard deduction on line 8a by the Maryland
Line 3a.
Enter your earned income.
Income Factor (line 9) and enter on line 10a.
Line 10b. If you are itemizing your deductions, multiply the
Earned income includes wages, salaries, tips,
professional fees and other compensation received
deduction on Form 505 line 26d by the Maryland
for personal services you performed. It also
Income Factor (line 9) and enter on line 10b.
includes any amount received as a scholarship
Line 11.
If you are using the standard deduction, subtract
that you must include in your federal AGI.
line 10a from line 8. If you are using itemized
Line 4.
Enter the amount from Form 505, line 21.
deductions, subtract line 10b from line 8.
Line 5.
Line 12.
Taxable Military Income of a nonresident, if
Multiply the total exemption amount on Form
applicable.
505, line 28 by the factor on line 9.
Line 6a.
Enter the amount of your subtractions from line
Line 13.
Subtract line 12 from line 11.
This is your
23 of Form 505.
Maryland taxable net income.
Line 6b.
Enter any non-Maryland income (not including
Line 14.
Enter the tax from line 2 of this form.
losses reported on lines 1 through 14 of column
Line 15.
Divide the amount on line 13 of this form by the
3, or adjustments to income reported on line 16
amount on line 1. Carry this Maryland nonresident
of column 3) from Form 505 (or 515), that have
factor to six decimal places.
If more than
not been included on lines 5 or 6a of this form.
1.000000, enter 1.000000. If 0 or less, enter 0.
Important Note: Make sure that you follow the
Line 16.
Multiply line 14 by line 15 to arrive at your
instruction for line 6b above to arrive at the
Maryland tax. Enter this amount on line 16 and
correct amount. The non-Maryland losses and
on Form 505, line 32a.
adjustments should have been reported on line
Line 17.
Multiply line 13 by .0175.
Enter this amount on
18 of Form 505 (or 515) and included on the
line 17 and on Form 505, line 32b. If line 13 is
amounts reported on line 4 of this form.
0 or less, enter 0.
Be sure to include the following items if not
On Form 505, add lines 32a and 32b and enter the total on
already included on lines 5 or 6a.
line 32c.
•
Maryland salaries and wages should be
Note: If you are using Form 505NR with Form 505, follow
included if you are a resident of a reciprocal
the instructions above. If you are using Form 505NR with
state.
Form 515, follow Instruction 18 in the Form 515
•
Income subject to tax as a resident when
instructions.
required to file both Forms 502 and 505
should be included.
•
Line 17 of column 3 on Form 505 (or 515)
should also include income for wages earned
in Maryland by a nonresident rendering
police, fire, rescue or emergency services in
an
area
covered
under
a
state
of
emergency declared by the Maryland
Governor, if the wages are paid by a
nonprofit organization not registered to
do business in the state and not otherwise
doing business in the state, or by a state,
county or political subdivision of a state,
other than the State of Maryland.
COM/RAD-318
COM/RAD-318
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