Maryland Tax Return

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FORM FOR NONRESIDENTS EMPLOYED IN 2012 MARYLAND WHO RESIDE IN JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR $ 515 EARNINGS TAX ON MARYLAND RESIDENTS MARYLAND TAX RETURN

OR FISCAL YEAR BEGINNING______2012, ENDING______

Social Security number Spouse's Social Security number

Your First Name Initial Last Name

Spouse's First Name Initial Last Name

Present Address (No. and street)

City or Town State ZIP code

Name of county and incorporated city, town or special MD County City, town or taxing Area taxing area in which you were employed on the last day of the taxable period. (See Instruction 6)

FILING STATUS 1. Single (If you can be claimed on another person’s tax return, use Filing Status 6.) 4. Head of household See Instruction 1 and 2 to determine if you are required 2. Married filing joint return or spouse had no income 5. Qualifying widow(er) with dependent child to file. 3. Married filing separately 6. Dependent taxpayer (Enter 0 in Exemption Box (A) - See Instruction 7) CHECK ONE BOX Spouse's Social Security number 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. Enter 2-letter state code for your state of legal residence.

City, Borough A Yourself Spouse A. Enter No. Checked. . . See Instruction 9 A. $____ County (PA) or Township (PA) Were you a resident for the entire year of 2012? Yes No Check If no, attach explanation. 65 or over 65 or over here for B B. Enter No. Checked. . . X $1,000. . . . . B.$____ Are you or your spouse a member of the military? Yes No Maryland Blind Blind taxes Did you file a Maryland income tax return for 2011? Yes No withheld $____ If “Yes,” was it a Resident or a Nonresident return? in error C Enter No. from line 3 of Dependent Form 502B...... See Instruction 9 C. Advise dates you resided within Maryland for 2012. If none, enter “NONE.” (See inst. 4) D Enter Total Exemptions (Add A, B and C)...... Total Amount D.$____ FROM______TO______

INCOME AND ADJUSTMENTS INFORMATION (See Instruction 10) (1) FEDERAL (2) MARYLAND (3) NON-MARYLAND INCOME (LOSS) WAGE INCOME INCOME (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 Place CHECK 8. Other gains or (losses) (from federal Form 4797) ...... 8 or 9. Taxable amount of pensions, IRA distributions, and annuities . . . . . 9 MONEY 10 ORDER 10. Rents, royalties, partnerships, estates, trusts, etc. (Circle appropriate item). on top 11. Farm income or (loss)...... 11 of your 12. Unemployment compensation (insurance)...... 12 W-2 wage 13. Taxable amount of social security and tier 1 railroad retirement benefits. . 13 and tax 14. Other income (including lottery or other gambling winnings). . . . . 14 state- 15 ments 15. Total income (Add lines 1 through 14) ...... and 16. Total adjustments to income from federal return (IRA, alimony, etc.). . 16 ATTACH 17. Adjusted gross income (Subtract line 16 from line 15)...... 17 HERE Dollars Cents with ADDITIONS TO INCOME (See Instruction 11) ONE 18 staple. 18. Non-Maryland loss and adjustments...... 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 & Maryland additions (Add lines 17 (Column 1) and 20) . . . . . 21

SUBTRACTIONS FROM INCOME (See Instruction 12) 22 22. Taxable military income of nonresident...... 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

COM/RAD-023 12-49 FORM MARYLAND NONRESIDENT PAGE 2 515 LOCAL INCOME TAX RETURN 2012 NAME______SSN ______

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 the 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 33. Maryland tax from line 16 of Form 505NR. (Attach Form 505NR) ...... 34. Earned income credit (1⁄2 of federal earned income credit). See Instruction 19...... 34 35. Poverty level credit (See Instruction 19.)...... 35 36. Income tax credits from Part G, line 8 of Form 502CR. (Attach Form 502CR.) ...... 36 37. Business tax credits (Attach Form 500CR.)...... 37 38. Total credits (Add lines 34 through 37.)...... 38

39. Maryland tax after credits (Subtract line 38 from line 33.) If less than 0, enter 0...... 39 LOCAL TAX COMPUTATION 40. Local tax from line 18 of Form 505NR. Enter local tax rate used. See Instruction 20 . 0 . 40 41. Local earned income credit (from Local Earned Income Credit Worksheet in Instruction 20)...... 41 42. Local poverty level credit (from Local Poverty Level Credit Worksheet in Instruction 20)...... 42 43. Total credits (Add lines 41 and 42.)...... 43 44. Local tax after credits (Subtract line 43 from line 40.) If less than 0, enter 0...... 44 45. Total Maryland and local tax (Add lines 39 and 44.)...... 45 46. Contribution to Chesapeake Bay and Endangered Species Fund ...... 46 47. Contribution to Developmental Disabilities Waiting List Equity Fund...... 47 48. Contribution to Maryland Cancer Fund...... 48 49. Total Maryland income tax, local income tax and contributions (Add lines 45 through 48.) . . . . 49 50. 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) ...... 50 51. 2012 estimated tax payments, amount applied from 2011 return and payment made with Form 502E. . 51 52. Refundable earned income credit (from worksheet in Instruction 19)...... 52 53. Enter amount of Maryland tax from line 39 if Pennsylvania resident...... 53 54. Refundable personal income tax credits from Part H, line 6 of Form 502CR (Attach Form 502CR. See Instruction 21)...... 54 55. Total payments and credits (Add lines 50 through 54.) ...... 55 56. Balance due (If line 49 is more than line 55, subtract line 55 from line 49.)...... 56 57. Overpayment (If line 49 is less than line 55, subtract line 49 from line 55.)...... 57

58. Amount of overpayment TO BE APPLIED TO 2013 ESTIMATED TAX 58 59. Amount of overpayment TO BE REFUNDED TO YOU (Subtract line 58 from line 57.). . . . .REFUND . . . 59 60. Interest charges from Form 502UP or for late filing ...... Total 60 61. TOTAL AMOUNT DUE (Add line 56 and line 60.) IF $1 OR MORE, PAY IN FULL WITH THIS RETURN . . . 61 - - - - 049 Daytime telephone no. Home telephone no. CODE NUMBERS (3 digits per box)

Check here if you authorize your preparer to discuss this return with us. Check here if you agree to Make checks payable and mail to: receive your 1099G Income Tax Refund statement electronically. Under penalties of perjury, I declare that I have Comptroller of Maryland examined this return, including accompanying schedules and statements and to the best of my knowledge and Revenue Administration Division, 110 Carroll Street belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on Annapolis, Maryland 21411-0001 all information of which the preparer has any knowledge. (It is recommended that you include your Social Security number on check using blue or black ink.)

Your signature Date Preparer’s PTIN (Required by Law) Signature of preparer other than taxpayer

Spouse’s signature Date Address and telephone number of preparer

COM/RAD-023 12-49 FORM MARYLAND INCOME TAX RETURN INSTRUCTIONS For nonresidents employed in Maryland who reside in jurisdictions 515 that impose a local income or earnings tax on Maryland residents. 2012

You may round off all cents to the nearest EXPLANATION OF TAX whole dollar. Fifty cents and above should IMPORTANT NOTES The individual’s employer shall withhold be rounded to the next higher dollar. the Maryland local income tax. The DUE DATE PENALTIES individual shall not be required to file Your return is due by April 15, 2013. If Maryland Form 515, nor the employer There are severe penalties for failing to any due date falls on a Saturday, Sunday withhold the local tax, if the Comptroller file a tax return, failing to pay any tax or legal holiday, the return must be filed determines that the locality in which the when due, filing a false or fraudulent by the next business day. individual resides does not impose a tax return or making a false certification. The on Maryland residents with respect to COMPLETING THE RETURN penalties include criminal fines, income from salary, wages or other imprisonment and a penalty on your You must use blue or black ink when compensation for personal services taxes. In addition, interest is charged on completing your return. DO NOT use performed in the locality or, if it does amounts not paid. pencil or red ink. Submit the original impose such a tax, that it provides an return, not a photocopy. If no entry is To collect unpaid taxes, the Comptroller exemption, credit or other procedure needed for a specific line, leave blank. is directed to enter liens against the whereby the income of residents of Do not enter words such as “none” or salary, wages or property of delinquent Maryland is rendered free of taxation and “zero” and do not draw a line to indicate taxpayers. withholding. no entry. 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 than six months of the tax year. year, you are taxable as a resident for your permanent home in Maryland and the portion of the year during which your If you establish or abandon legal did not maintain a place of abode (that legal residence was in Maryland. (See residence in Maryland during the tax is, a place to live) in Maryland for more Form 502 Instructions.)

Who must file? Decide if you must file a nonresident Maryland income tax return, Form 515. In general, you 2 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 d. If you are a dependent taxpayer, add from your income, you must file to obtain REQUIRED TO FILE A MARYLAND to your total federal income any a refund of the withholding. Complete all RETURN: Maryland additions and subtract any of the information at the top of the form a. Add up all of your federal gross Maryland subtractions. (See through the filing status, residence income (except any income which is Instructions 11 and 12.) This is your information and exemption areas. Enter exempt by law) to determine your Maryland gross income. your federal adjusted gross income on total income. e. You must file a Maryland return if line 17 in both columns 1 and 3 and line b. Do not include Social Security or your Maryland gross income equals or 24. Then complete lines 50-55, 57 and railroad retirement benefits in your exceeds the income levels in Table 1. 59. total federal income. f. If you or your spouse is 65 or over, Sign the form and attach withholding c. Add to your total federal income any use Table 2, “Minimum Filing Levels statements (Form W-2 or 1099) showing Maryland additions to income. Do not for Taxpayers 65 or Over” on this Maryland tax withheld equal to the refund include any additions related to page. you are claiming. Your form is then complete. You non-Maryland income or loss. (See MARYLAND TAX WITHHELD must file within three years of the original Instruction 11.) This is your IN ERROR: Maryland gross income. due date to receive any refund. If Maryland tax was withheld in error

MINIMUM FILING LEVELS TABLES TABLE 1 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single person (including dependent taxpayers) . . . . .$ 9,750 Single, age 65 or over ...... $ 11,200 Joint Return...... $ 19,500 Joint Return, one spouse, age 65 or over...... $ 20,650 Married persons filing separately ...... $ 3,800 Joint Return, both spouses, age 65 or over...... $ 21,800 Head of Household...... $ 12,500 Married persons filing separately, age 65 or over. . . . $ 3,800 Qualifying widow(er)...... $ 15,700 Head of Household, age 65 or over ...... $ 13,950 Qualifying widow(er), age 65 or over...... $ 16,850

What income is taxable? If you are required to file Form 515, then you are subject to local income tax on that 3 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 further information and forms, call 410-260-7980 from Central Maryland or 1-800-MDTAXES from elsewhere. If you are required to file Form 515 and you reside in any state other than Pennsylvania, your wages are also subject to Maryland tax.

COM/RAD-023 12-01 1 4 Use of federal return. First complete your 2012 federal income tax return. You will need the information from your beyond this point. Maryland law requires return. However, all items reported on federal return in order to complete your that your income and deductions be your Maryland return are subject to Maryland return. Therefore, complete entered on your Maryland return exactly verification, audit and revision by the your federal return before you continue as they were reported on your federal Comptroller’s Office. 5 Name and address information. Complete the “Name,” “Address” and “Social Security number” boxes. The Social Security number(s) (SSN) A missing or incorrect Social Security or you do not have a SSN for the child, must be a valid number issued by the tax identification number could result in complete just the name and relationship Social Security Administration of the the disallowance of any credits or of the dependent and enter code 322, in United States Government. If you, your exemptions you may be entitled to and one of the code number boxes located to spouse or dependent(s) do not have a result in a balance due. the right of the telephone number area Social Security number, and you are on page 2 of the form. Valid Social Security or tax identification not eligible to get a Social Security numbers are required for any claim of NOTE: If you have contacted the IRS number you must apply for an exemption for a dependent. If you have regarding identity theft and have received individual tax identification number a dependent who was placed with you for a notice from the IRS containing a 6-digit (ITIN) with the IRS and you should legal adoption and you do not know his identify protection PIN, enter the 6-digit wait until you have received it before or her SSN, you must get an ATIN for the IP PIN in the box near the signature area you file; and enter it wherever your dependent from the IRS. If your child on page 2 of the form. SSN is requested on the return. was born and died in this tax year and County, city, town information. Fill in the boxes for MARYLAND COUNTY and CITY, TOWN OR TAXING AREA 6 based on where in Maryland you were employed on the last day of the tax period (December 31, 2012 for calendar year taxpayers). IF YOU WORKED IN BALTIMORE CITY: IF YOU WORKED IN A MARYLAND listed under the county, write its COUNTY (NOT BALTIMORE CITY): name in the CITY, TOWN Leave the MARYLAND COUNTY box blank. OR TAXING AREA box. 1. Write the name of the county in the Write “Baltimore City” in the MARYLAND COUNTY box. 4. If you did not work in one of the CITY, TOWN OR TAXING AREA box. areas listed for the county, leave the 2. Find the county in the list below. CITY, TOWN OR TAXING AREA box 3. If you worked in one of the areas blank. LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND ALLEGANY COUNTY MT. AIRY GARRETT COUNTY TAKOMA PARK PRINCESS ANNE BARTON NEW WINDSOR ACCIDENT WASHINGTON GROVE BELAIR SYKESVILLE DEER PARK TALBOT COUNTY BOWLING GREEN-ROBERT’S TANEYTOWN FRIENDSVILLE PRINCE GEORGE’S EASTON PLACE UNION BRIDGE GRANTSVILLE OXFORD WESTMINSTER COUNTY CRESAPTOWN KITZMILLER BERWYN HEIGHTS QUEEN ANNE CUMBERLAND LOCH LYNN HEIGHTS BLADENSBURG ST. MICHAELS ELLERSLIE CECIL COUNTY MOUNTAIN LAKE PARK BOWIE TRAPPE FROSTBURG CECILTON OAKLAND BRENTWOOD LAVALE CHARLESTOWN CAPITOL HEIGHTS WASHINGTON COUNTY LONACONING CHESAPEAKE CITY HARFORD COUNTY CHEVERLY BOONSBORO LUKE ELKTON ABERDEEN COLLEGE PARK CLEARSPRING McCOOLE NORTH EAST BEL AIR COLMAR MANOR FUNKSTOWN MIDLAND PERRYVILLE HAVRE DE GRACE COTTAGE CITY HAGERSTOWN MT. SAVAGE PORT DEPOSIT DISTRICT HEIGHTS HANCOCK POTOMAC PARK ADDITION RISING SUN HOWARD COUNTY EAGLE HARBOR KEEDYSVILLE WESTERNPORT NO INCORPORATED EDMONSTON SHARPSBURG CHARLES COUNTY CITIES OR TOWNS FAIRMOUNT HEIGHTS SMITHSBURG ANNE ARUNDEL COUNTY INDIAN HEAD FOREST HEIGHTS WILLIAMSPORT ANNAPOLIS LA PLATA KENT COUNTY GLENARDEN HIGHLAND BEACH PORT TOBACCO BETTERTON GREENBELT WICOMICO COUNTY CHESTERTOWN HYATTSVILLE DELMAR BALTIMORE COUNTY DORCHESTER COUNTY GALENA LANDOVER HILLS FRUITLAND NO INCORPORATED BROOKVIEW MILLINGTON LAUREL HEBRON CITIES OR TOWNS CAMBRIDGE ROCK HALL MORNINGSIDE MARDELA SPRINGS CHURCH CREEK MT. RAINIER PITTSVILLE BALTIMORE CITY EAST NEW MARKET MONTGOMERY COUNTY NEW CARROLLTON SALISBURY ELDORADO BARNESVILLE NORTH BRENTWOOD SHARPTOWN CALVERT COUNTY GALESTOWN BROOKEVILLE RIVERDALE PARK WILLARDS CHESAPEAKE BEACH HURLOCK CHEVY CHASE SEC. 3 SEAT PLEASANT NORTH BEACH SECRETARY TOWN OF CHEVY CHASE UNIVERSITY PARK WORCESTER COUNTY VIENNA (FORMERLY SEC. 4) UPPER MARLBORO BERLIN CAROLINE COUNTY CHEVY CHASE SEC. 5 OCEAN CITY DENTON FREDERICK COUNTY CHEVY CHASE VIEW QUEEN ANNE’S COUNTY POCOMOKE CITY FEDERALSBURG BRUNSWICK CHEVY CHASE VILLAGE BARCLAY SNOW HILL GOLDSBORO BURKITTSVILLE DRUMMOND CENTREVILLE GREENSBORO EMMITSBURG FRIENDSHIP HEIGHTS CHURCH HILL HENDERSON FREDERICK GAITHERSBURG MILLINGTON HILLSBORO MIDDLETOWN GARRETT PARK QUEEN ANNE MARYDEL MT. AIRY GLEN ECHO QUEENSTOWN PRESTON MYERSVILLE KENSINGTON SUDLERSVILLE RIDGELY NEW MARKET LAYTONSVILLE TEMPLEVILLE TEMPLEVILLE ROSEMONT MARTIN’S ADDITION THURMONT NORTH CHEVY CHASE ST. MARY’S COUNTY WALKERSVILLE OAKMONT LEONARDTOWN CARROLL COUNTY WOODSBORO HAMPSTEAD POOLESVILLE MANCHESTER ROCKVILLE SOMERSET COUNTY SOMERSET CRISFIELD

Filing status. Check the filing status box that matches the filing status you used on your federal return unless 7 you are a dependent taxpayer. A dependent taxpayer is one who can be Generally, if you filed a joint federal you and your spouse filed separate claimed as a dependent on another return for 2012, you must file a joint federal returns, you must file separate person’s federal return. If married, Maryland return. Married couples who Maryland returns. A surviving spouse taxpayer and spouse must file separate file joint federal returns may file separate may file a joint return with a decedent if returns. A dependent taxpayer may not Maryland returns when one spouse is a a joint federal return was filed. claim a personal exemption for himself. resident of Maryland and the other Check the box for filing status 6. spouse is a nonresident of Maryland. If

COM/RAD-023 12-01 2 Residence information. Answer all questions and fill in the appropriate boxes. If you are a Pennsylvania 8 Resident, enter your County of legal residence as well as your City, Borough or Township. 9 Exemptions. Determine what exemptions you may claim, and check the appropriate boxes on the form. EXEMPTIONS ALLOWED the federal income tax instructions for If any other dependent is 65 or over, you further information. receive an extra exemption of up to You are permitted the same number of $3,200 that is not permitted on the exemptions which you are permitted on In addition to the exemptions allowed on federal return. Make sure you check both your federal return; however, the your federal return, you and your spouse boxes. exemption amount is different on the are permitted to claim exemptions for Maryland return. Even if you are not being age 65 or over or for blindness. Complete the Dependent Form 502B and required to file a federal return, the These additional exemptions are in the the exemption area on the front of the federal rules for claiming amount of $1,000 each. Form 515 to determine the amount of exemptions still apply to you. Refer to exemption allowance to enter on line 29.

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 filing 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 filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 12, code hh for applicable exemption adjustment. Single or Married Filing Joint, Head of Dependent Taxpayer Separately Household or Qualifying (eligible to be claimed If Your federal AGI is Widow(er) on another taxpayer’s return) Your Exemption is Your Exemption is 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

Income and adjustments. Complete lines 1-17 of the Federal Income column using the figures from your 10 federal return. Enter in the Maryland Wage Income applicable to Maryland unless they pertain salary, wages or other compensation for column all salaries or wages that were to compensation for services performed in services performed in Maryland, you must derived from Maryland sources. Enter in Maryland. file two nonresident returns. The wage the Non-Maryland Income/Loss column all income is taxed on Form 515 and the If you also have income from other income or loss. Adjustments to non-wage income on Form 505. Maryland such as business income, rental federal gross income are not generally income, lottery winnings, etc., other than Additions to income. Determine which additions to income apply to you. Write the appropriate amounts 11 on lines 18 and 19 and the total on line 20 of Form 515. Instructions for each line: Line 18. NON-MARYLAND LOSS. Enter to you, enter the total amount on line 19 because of a treaty. the total amount of non-Maryland losses and identify each item using the code b. Pickup contributions of a state and adjustments to Federal income that letter. retirement or pension system member. were realized or paid attributable to a CODE LETTER (The pickup amount will be stated non-Maryland source. separately on your W-2 form.) a. Wages, salaries or other compensation Line 19. OTHER ADDITIONS TO INCOME. for services performed in Maryland If one or both of these apply that are not subject to federal tax

Subtractions from income. Determine which subtractions from income apply to you. Write the appropriate 12 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 CODE LETTER reader for a blind employee. NONRESIDENT. Enter the amount of a. Child care expenses. You may subtract c. Amount added to your taxable income military pay included in your federal the cost of caring for your dependents for the use of an official vehicle used adjusted gross income that you received while you work. There is a limitation of by a member of a state, county or while in the active service of any branch $3,000 ($6,000 if two or more local police or fire department. The of the armed forces of the United States. dependents receive care.) Copy the amount is stated separately on Form amount from line 6 of either federal Line 23. OTHER SUBTRACTIONS W-2. Form 2441 or Form 1040A Schedule 2. FROM INCOME. If one or more of these d. Lesser of $1,200 or the Maryland apply to your Maryland income, enter the b. Expenses up to $5,000 incurred by a income of the spouse with the lower total amount on line 23 and identify each blind person for a reader, or up to income if both spouses have Maryland item using the code letter. $1,000 incurred by an employer for a income and you file a joint return.

COM/RAD-023 12-01 3 gg. Amount of income for services Residency Relief Act. See any, between the exemption amount performed in Maryland by the spouse Administrative Release 1. based upon your federal adjusted of a member of the armed services, if hh. If you have received income from gross income and the exemption the spouse is not domiciled in U.S. obligations and your federal amount based upon your federal Maryland and is in Maryland solely to adjusted gross income exceeds adjusted gross income after be with the servicemember serving in $100,000 ($150,000 if filing Joint, subtracting your U.S. obligations compliance with military orders, Head of Household or Qualifying using the following Worksheet. pursuant to the Military Spouses Widow(er)), enter the difference, if

hh. EXEMPTION ADJUSTMENT WORKSHEET

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), this is your subtraction from income. Enter this amount as a subtraction on line 23 of Form 515 with subtraction code "hh".

Example: Fred and Mary Jones had a federal adjusted gross income of $180,000. They also had $40,000 on interest from US 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 US 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, Fred and Mary 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 13 using the AGI factor calculated in the worksheet below. 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 as your factor.

AGI FACTOR WORKSHEET

1. Enter your federal adjusted gross income (from line 17, Column 1) ...... 1 ______|

2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from line 25) . . .2 ______|

3. AGI factor. Divide line 2 by line 1 and enter on Form 515, line 30. If less than 0 or greater than 1, enter 1 .3 ______. 14 Standard deduction. Complete line 27 and check the box for Standard Deduction Method. The Standard Deduction Method gives determine the total standard deduction deduction using the AGI factor from you a standard deduction without the for your filing status and Maryland Instruction 13 to figure your Maryland need to itemize deductions. Use the income. standard deduction. appropriate worksheet below to You must adjust the total standard

COM/RAD-023 12-01 4 hh. EXEMPTION ADJUSTMENT WORKSHEET 1: ENTER the exemption amount to be reported on line 29 of Form 515 using the chart in Instruction 9 ...... $ ______

2: ENTER your federal adjusted gross income as reported in Column 1 of line 17 of your Form 515...... $ ______

3: ENTER your income from US obligations to be included on line 23 of Form 515 ...... $ ______

4: SUBTRACT amount on line 3 from amount reported on line 2 ...... $ ______

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 ...... $ ______

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 (0), you have already received the maximum exemption that you are entitled to claim on Form 515 ...... $ ______

If the amount is greater than zero (0), this is your subtraction from income. Include this amount as a subtraction on line 23 of Form 515 with subtraction code "hh". Example: Fred and Mary Jones had a federal adjusted gross income of $225,000. They also had $40,000 on interest from US savings bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 10, they found that the exemption amount on their Maryland return (based upon $225,000 of income) was $3,600 ($1,200 for three exemptions). If it were not for the $40,000 of US savings bonds, their federal adjusted gross income would have been $185,000 and their exemption amount would have been $5,400 ($1,800 for three exemptions). Therefore, Fred and Mary Jones are entitled to claim a subtraction of $1,800 ($5,400 - $3,600) 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 worksheet below. You must carry this amount to six decimal places. NOTE: If Maryland adjusted gross 13 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 as your factor. AGI FACTOR WORKSHEET 1. Enter your federal adjusted gross income (from line 17, Column 1) ...... 1 2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from line 25) ...... 2 3. AGI factor . Divide line 2 by line 1 and enter on Form 515, line 30 . If less than 0 or greater than 1, enter 1 ...... 3 . 14 Standard deduction. Complete line 27 and check the box for Standard Deduction Method. The Standard Deduction Method gives worksheet below to determine the total You must adjust the total standard deduc- you a standard deduction without the need standard deduction for your filing status and tion using the AGI factor from Instruction 13 to itemize deductions. Use the appropriate Maryland income. to figure your Maryland standard deduction. Figure your standard deduction If your filing status is: • Single • Married filing separately • Married filing jointly • Head of household or • Dependent taxpayer or • Qualifying widow(er) Worksheet 1 Worksheet 2 If your income on Your standard If your income on Your standard line 26 is: deduction is: line 26 is: deduction is:

$10,000 or less...... $ ______1,500 $20,000 or less...... $ ______3,000 or or If your income on line 26 is between $10,000-13,333 If your income on line 26 is between $20,000-26,667 Enter income from line 26:...... $ ______Enter income from line 26:...... $ ______Multiply by 15 percent (.15) ...... X ______.15 Multiply by 15 percent (.15) ...... X ______.15 This is your standard deduction ...... $ ______This is your standard deduction ...... $ ______or or If your income on Your standard If your income on Your standard line 26 is: deduction is: line 26 is: deduction is:

$13,333 or over ...... $ ______2,000 $26,667 or over ...... $ ______4,000 Enter your standard deduction on line 1 below. Enter your standard deduction on line 1 below. STANDARD DEDUCTION CALCULATION STANDARD DEDUCTION CALCULATION 1. Enter your standard deduction from Standard Deduction Worksheet above ...... 1 1. Enter your standard deduction from Standard Deduction Worksheet above ...... 1 ______| 2. Enter your AGI factor (from line 3, Instruction 13) ...... 2 . | 2.3. EnterTotal Maryland your AGI standard factor deduction (from line (Multiply 3, Instruction line 1 by line 13) 2) . Enter. . here. . and . on. line. 27...... 32 ______3. Total Maryland standard deduction (Multiply line 1 by line 2). Enter here and on line 27 ...... 3 ______. 4 For electronic services and payments visit www.marylandtaxes.com COM/RAD-023

Itemized deductions. If you figure your tax by the Itemized Deduction Method, complete line 27 and check the 15 box for Itemized Deduction Method. 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 following worksheet.

To use the Itemized Deduction Method, Deductions, onto line 1 of the Itemized contribution for which a Preservation and you must itemize your deductions on Deduction Worksheet below. Complete Conservation Easements Credit is claimed your federal return and complete federal lines 1 to 5 and enter result on line 27 of on Form 502CR must be added to line 2 Form 1040 Schedule A. Copy the amount Form 515. Also, the amount of any of the following worksheet. from Schedule A, line 29, Total Itemized donated easement deducted as a

ITEMIZED DEDUCTIONS WORKSHEET 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 ______|

Exemption allowance computation. You must adjust the total exemption amount on line 29 using the AGI factor 16 from Instruction 13 to figure your Maryland exemption allowance.

Figure your taxable net income. Subtract line 31 from line 28, and enter this amount on line 32. Go to Form 17 505NR using Instruction 18. The 2012 Maryland tax rate schedules tables if your income is under $50,000; Maryland Tax Computation Worksheet are shown on page 6 so you can see the otherwise, use the appropriate row in the Schedules in the nonresident tax booklet tax rate that applies to all levels of Maryland Tax Computation Worksheet have been based on these tax rate income; however, do not use them to Schedules at the end of the tax tables to schedules. figure your tax. Instead use the tax figure your tax. The tax tables and the

COM/RAD-023 12-01 5 Figure the Maryland tax. You must use the tax table if your taxable income is less than $50,000. Using Form 18 505NR, Nonresident Income Tax Calculation, follow the line-by-line instructions below to figure your Maryland tax.

Line 1. Enter the taxable net income was included in Maryland taxable Itemized Deductions Worksheet in from Form 515, line 32. income on Form 505. Instruction 15 by the factor on line 9 of Line 2. Find the income range in the tax • Income subject to tax as a resident this form, and enter the result on line table that applies to the amount on line 1 when required to file both a Form 10b. of Form 505NR. Find the Maryland tax 502 and 515 should be included. Line 11. If you are using the standard corresponding to your income range. • Line 17 of column 3 should also deduction, subtract line 10a from line 8. Enter the tax amount from the tax table. include income for wages earned If you are using itemized deductions, Tax tables are located at the end of the in Maryland by a nonresident subtract line 10b from line 8. instructions in the nonresident tax rendering police, fire, rescue or Line 12. Multiply the total exemption booklet. emergency services in an area amount on Form 515, line 29 by the If your taxable income on line 1 is covered under a state of factor on line 9. $50,000 or more, use the Maryland Tax emergency declared by the Line 13. Subtract line 12 from line 11. Computation Worksheet Schedules Maryland Governor, if the wages This is your Maryland taxable net income. appropriate for your filing status at the are paid by a nonprofit organization end of the tax tables, or refer to the tax not registered to do business in Line 14. Enter the tax from line 2 of rate schedules. the state and not otherwise doing this form. Line 3. Enter your federal adjusted business in the state, or by a Line 15. Divide the amount on line 13 gross income (FAGI) from Form 515, line state, county or political of this form by the amount on line 1. 17 (column 1). subdivision of a state, other than Carry this Maryland nonresident factor to the State of Maryland. six decimal places. If more than Line 4. Enter the amount from Form Line 7. Add lines 5 through 6b. 1.000000, enter 1.000000. If 0 or less, 515, line 21. enter 0.000000. Line 5. Enter Taxable Military Income of Line 8. Subtract line 7 from line 4. This is your Maryland Adjusted Gross Income. Line 16. Multiply line 14 by line 15 to a nonresident, from line 22 of Form 515. arrive at your Maryland tax. Enter this Line 6a. Enter the amount of your Line 8a. If you are using the standard amount on line 16 and on Form 515, line subtractions from line 23 of Form 515. deduction amount, recalculate the 33. standard deduction (line 8) based on the Line 6b. Enter any non-Maryland Maryland adjusted gross income. Line 17. Skip line 17 (used only when income (not including losses reported on filing Form 505) and complete Form 515 lines 1 through 14 of column 3, or Line 9. Compute your Maryland income through line 39 and then return to adjustments to income reported on line factor by dividing line 8 by line 3. Carry complete line 18 of this form. 16 of column 3) from Form 515 that the factor to six decimal places. The factor cannot exceed 1 (100%) and Line 18. Find the local tax rate for the have not been included on line 5 or 6a of Maryland county in which you were Form 505NR. cannot be less than zero (0%). If line 8 is 0 or less, the factor is 0. If line 8 is employed as of the last day of 2012. Important Note: Make sure that you greater than 0 and line 3 is 0 or less, the Enter the local rate in the space provided follow the instruction for line 6b above to factor is 1. for the rate on Form 515, line 40, then arrive at the correct amount. The non- return to this form. Multiply line 13 by Maryland losses and adjustments should Line 10. If you are using the standard this local tax rate and enter this amount have been reported on line 18 of Form deduction, multiply the standard on line 18 and on Form 515, line 40. If 515 and included on the amounts deduction from line 1 of the Standard line 13 is 0 or less, enter 0 on line 18 reported on line 4 of Form 505NR. Deduction Worksheet in Instruction 14 by and on Form 515 line 40. the factor on line 9 of this form, and • Line 17 of column 3 should also enter the result on line 10a. If you are Return to Form 515 to complete include any income from Maryland itemizing your deductions, multiply the remainder of return. sources (other than wages) that net deductions from line 3 of your

2012 Tax Rate Schedules Tax Rate Schedule I Tax Rate Schedule II For taxpayers filing as Single, Married Filing Separately, or as For taxpayers filing Joint, Head of Household, or for Qualifying Dependent Taxpayers. This rate is also used for taxpayers filing as Widows/Widowers. Fiduciaries. If taxable net income is: Maryland Tax is: If taxable net income is: Maryland Tax is: At least: but not over: At least: but not over: $0 $1,000 2.00% of taxable net income $0 $1,000 2.00% of taxable net income $1,000 $2,000 $20.00 plus 3.00% of excess over $1,000 $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 $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 $3,000 $100,000 $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 $100,000 $125,000 $4,697.50 plus 5.00% of excess over $100,000 $175,000 $225,000 $8,322.50 plus 5.25% of excess over $175,000 $125,000 $150,000 $5,947.50 plus 5.25% of excess over $125,000 $225,000 $300,000 $10,947.50 plus 5.50% of excess over $225,000 $150,000 $250,000 $7,260.00 plus 5.50% of excess over $150,000 $300,000 $15,072.50 plus 5.75% of excess over $300,000 $250,000 $12,760.00 plus 5.75% of excess over $250,000

COM/RAD-023 12-01 6 Earned income, poverty level and other credits for individuals and businesses. You may claim a credit on 19 line 34 equal to one-half of the earned income credit on your federal return multiplied by the Maryland income factor from line 9 of Form 505NR. You may claim a credit on line 35 of 5% of your earned income multiplied by the Maryland income factor if your income is less than the poverty income guidelines. You may also be eligible for a refundable earned income credit.

EARNED INCOME CREDIT e. Long-Term Care Insurance Tax Credit. Tax Credit, Commuter Tax Credit, If you claimed an earned income credit If you paid a premium for a long-term Research and Development Tax Credit, on your federal return, then you may care insurance policy for yourself or Maryland-Mined Coal Tax Credit, Long claim one-half (50%) of the federal credit certain resident family members, you Term Employment of Qualified Ex-Felons multiplied by the Maryland income factor may be eligible for a tax credit. Tax Credit, Biotechnology Investment from line 9 of Form 505NR. If you filed a f. Credit for Preservation and Incentive Tax Credit, Green Building Tax joint federal return, but a separate Conservation Easements. If you Credit, Bio-Heating Oil Tax Credit, Maryland return, you may claim a donated an easement to the Maryland Cellulosic Ethanol Research and combined total of up to one-half the Environmental Trust or the Maryland Development Tax Credit, Jobs Creation federal credit. Complete Part I of the Agricultural Land Preservation and Recovery Tax Credit, Clean Energy worksheet on page 7 to calculate the Foundation to preserve open space, Incentive Tax Credit, Film Production amount to enter on line 34 of Form 515. natural resources, agriculture, forest Employment Tax Credit and Electric This is not a refundable credit. land, watersheds, significant Vehicle Recharging Equipment Tax Credit. a. Credits for Income Taxes Paid to ecosystems, viewsheds, or historic For additional information regarding Other States. This credit is not available properties, you may be eligible for a the above income tax credits, see for nonresident taxpayers. credit. the instructions provided for Form 500CR-Business Tax Credits. Form b. Credit for Child and Dependent Care For additional information 500CR is available from any office of Expenses. If you were eligible for a regarding any of the above income the Comptroller or visit www. Child and Dependent Care Credit on tax credits, see the instructions for marylandtaxes.com. your federal income tax return and Form 502CR, Income Tax Credits. Form 502CR and instructions are your income is below certain REFUNDABLE EARNED available from any office of the thresholds, you are entitled to a tax INCOME CREDIT credit equal to a percentage of the Comptroller or visit our Web site at www.marylandtaxes.com. If one-half of your prorated federal federal credit. earned income credit is greater than your c. Quality Teacher Incentive Credit. If you BUSINESS TAX CREDITS Maryland tax you may also be eligible for are a qualified Maryland teacher who Business tax credits (as calculated on a refundable earned income credit. This paid tuition to take graduate level Form 500CR) are as follows: Enterprise credit is the amount by which 25% of courses required to maintain Zone Tax Credit, Maryland Disability your federal earned income credit certification, you may be eligible for a Employment Tax Credit, Job Creation Tax multiplied by the Maryland income factor tax credit. Credit, Community Investment Tax exceeds your Maryland tax liability. d. Credit for Aquaculture Oyster Floats. If Credit, Businesses That Create New Jobs Complete Part III of the following you purchased a new aquaculture Tax Credit, Work-Based Learning Program worksheet and enter the result on line 52 oyster float during the tax year, you Tax Credit, Employer Provided Long-term of Form 515. may be entitled to a credit of up to Care Insurance Tax Credit, $500 for the cost of the float. One Maryland Economic Development

COM/RAD-023 12-01 7 EARNED INCOME CREDIT, POVERTY LEVEL CREDIT and REFUNDABLE EARNED INCOME CREDIT WORKSHEET PART I – Earned Income Credit 1. Maryland tax (from line 33 of Form 515) ...... 1______2. Federal earned income credit ______x 50% (.50)...... 2______3. Multiply line 2 by the Maryland income factor _____ (from line 9 of Form 505NR). Enter this amount here and on line 34 of Form 515 ...... 3______4. Subtract line 3 from line 1. If less than zero (0) enter zero (0) ...... 4______If line 4 is greater than zero (0), you may qualify for the Poverty Level Credit. Go to Part II. If line 4 is zero (0), you may qualify for the Refundable Earned Income Credit. Go to Part III.

PART II – Poverty Level Credit If you checked filing status 6 on your Maryland return, you are not eligible for this POVERTY INCOME credit. GUIDELINES 1. Enter the amount from line 21, of Form 515. If you checked filing status 3 NUMBER OF INCOME (married filing separately) and you filed a joint federal return enter your EXEMPTIONS LEVEL joint federal adjusted gross income plus any Maryland additions. . 1 ______ON FEDERAL RETURN 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.) 1 $11,170 Also include your distributive share of pass-through entity income. 2 ______2 $15,130 3. Find the number of exemptions in the chart that is the same as the number 3 $19,090 of exemptions entered on your federal tax return. Enter the income level that corresponds to the exemption number...... 3 ______4 $23,050 4. Enter the amount from line 1 or 2, whichever is larger...... 4 ______5 $27,010 Compare lines 3 and 4. If line 4 is greater than or equal to line 3, STOP HERE. 6 $30,970 You do not qualify for this credit. 7 $34,930 If line 3 is greater than line 4, continue to line 5. 8 $38,890 5. Multiply line 2 of Part II by 5% (.05)...... 5 ______If you have more than 8 exemptions, 6. Multiply line 5 by the Maryland income factor _____ add $3,960 to the last income level for (from line 9 of Form 505NR) each additional exemption. Enter that amount here and on line 35 of Form 515 ...... 6 ______

PART III – Refundable Earned Income Credit COMPUTE THIS CREDIT ONLY IF LINE 4 IN PART I IS ZERO. 1. Multiply your federal earned income credit _____ by the Maryland income factor _____ from line 9 of Form 505NR)...... 1______2. Multiply line 1 x 25% (.25) and enter the result ...... 2______3. Enter your Maryland tax from Part I, line 1 ...... 3______4.. Subtract line 3 from line 2. If less than zero (0) enter zero (0). This is your refundable earned income credit. If line 4 is greater than zero (0), enter the amount on line 52 of Form 515...... 4______

Local income tax and local credits. Maryland counties and Baltimore City may levy an income tax which 20 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. Local earned income credit. If you cal- EARNED INCOME CREDIT WORKSHEET. Form 515, complete the LOCAL POVERTY culated an earned income credit on line Local poverty level credit. If you calcu- LEVEL CREDIT WORKSHEET. 34 of Form 515, complete the LOCAL lated a poverty level credit on line 35 of

2012 LOCAL TAX RATE CHART Subdivision Rate Subdivision Rate Subdivision Rate Baltimore City ...... 0320 Charles County ...... 0290 Prince George’s County . . .0320 Allegany County . . . . .0305 Dorchester County . . . .0262 Queen Anne’s County . . .0320 Anne Arundel County . . .0249 Frederick County . . . . .0296 St. Mary’s County . . . . .0300 Baltimore County . . . . .0283 Garrett County ...... 0265 Somerset County . . . . .0315 Calvert County ...... 0280 Harford County ...... 0306 Talbot County ...... 0225 Caroline County . . . . .0263 Howard County ...... 0320 Washington County . . . .0280 Carroll County ...... 0305 Kent County ...... 0285 Wicomico County . . . . .0310 Cecil County ...... 0280 Montgomery County . . . .0320 Worcester County . . . . .0125

COM/RAD-023 12-01 8 LOCAL EARNED INCOME CREDIT WORKSHEET (Part-year residents see Instruction 26 (o))

1 ENTER federal earned income credit from your federal return ...... 1. ______2. ENTER your local tax rate ...... 2. 3 MULTIPLY line 2 by 10 and enter on line 4...... 3. x10______Example: .0256 Note: In lieu of multiplying by 10 you x 10 may simply move the decimal point one .256 (place to the right and enter on line 4. ) 4. LOCAL earned income credit rate ...... 4. 5. MULTIPLY line 1 by line 4...... 5. ______6. Multiply line 5 by the Maryland income factor______(from line 9 of Form 505NR). Enter here and on line 41 of Form 515 ...... 6. ______

LOCAL POVERTY LEVEL CREDIT WORKSHEET 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...... A.______

B. ENTER your local tax rate from line 2 of the LOCAL TAX WORKSHEET...... 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 42 of Form 515...... D.______21 Taxes paid and credits. Write your taxes paid and credits on lines 50-54. Line 50. Write the total Maryland and Line 51. Enter on line 51 the total of: Line 53. Complete this line only if you local tax withheld as shown on the wage are a Pennsylvania resident. Residents of a. Maryland estimated tax payments and tax statements (Forms W-2, W-2G or local jurisdictions which impose a local 1099) you have received. Add up the AND income or earnings tax on Maryland amounts identified as Maryland and local b. payment made with a request for an residents are subject to both the State tax withheld on each form and write the automatic extension of time to file and the local tax on wages earned in total on line 50. Attach Forms W-2, W-2G your return. Maryland. and 1099 to your return if Maryland tax Line 54. REFUNDABLE INCOME TAX is withheld. You will not get credit Line 52. If one-half of your federal CREDITS. Enter the amount from line 6, for your withholding, if you do not earned income credit is greater than your Part H of Form 502CR. attach Forms 1099, W-2, or W-2G Maryland state income tax, you may be substantiating Maryland withholding. eligible for a refundable earned income NOTE: HERITAGE STRUCTURE credit. See Instruction 19 and complete REHABILITATION TAX CREDIT and/or IMPORTANT: Your wage and tax the REFUNDABLE EARNED Sustainable Communities Tax Credit. See statements contain many numbers. Be INCOME CREDIT WORKSHEET to Form 502H and/or 502S for qualifications sure you add only the amounts identified calculate this credit. and instructions. as Maryland and local tax withheld. 22 Overpayment or balance due. Calculate the balance due (line 56) or overpayment and refund (line 57). Telephone numbers, code number, signatures and attachments. Enter your telephone numbers, and sign 23 and date your return. Be sure to attach all required forms, schedules and statements. CODE NUMBER of perjury. of which the preparer has knowledge, If special circumstances apply, you may Both husband and wife must sign a joint under the penalties of perjury. not owe the interest for underpayment of return. If your spouse cannot sign Penalties may be imposed for tax estimated tax. Refer to Form 502UP for because of injury or disease, and tells preparers who fail to sign the tax return additional information. Enter the you to sign, you can sign your spouse’s and provide their Social Security number applicable code number in one of the name in the proper space of the return or preparer’s tax identification number. code number boxes located to the right of followed by the words “By (your name), ATTACHMENTS the telephone number area. Enter code husband (or wife).” Be sure to also sign 300 if you are a farmer or fisherman or in the space provided for your signature. Be sure to attach wage and tax enter code 301 if your income was If a power of attorney is necessary, statements (Form W-2, W-2G, 1099 or received unevenly throughout the year. complete federal Form 2848 and attach K-1) to the front of your return if Attach your completed Form 502UP if you to your return. Maryland tax is withheld. Be sure to have entered code 301. attach all forms, schedules and TAX PREPARERS statements required by these instructions. SIGNATURES If another person prepared your return, Place your check or money order on top You must sign your return. Your that person must also sign the return of your wage and tax statements and signature(s) signifies that your return, and enter their preparer’s tax fasten with one staple on the front of including all attachments, is, to the best identification number (PTIN). The your tax return. of your knowledge and belief, true, preparer declares that the return is based correct and complete, under the penalties on all information required to be reported COM/RAD-023 12-01 9 24 Payment and mailing instructions and deadlines.

ALTERNATIVE PAYMENT METHODS MAILING INSTRUCTIONS taxes. Payment of the expected tax due For alternative methods of payment, Mail your return to: is required with Form 502E by April 15, such as a credit card, visit our website at Comptroller of Maryland 2013. You can pay by electronic funds www.marylandtaxes.com. Revenue Administration Division withdrawal (direct debit) or credit card 110 Carroll Street on our Web site. If no tax is due and you ELECTRONIC PAYMENT OF Annapolis, Maryland 21411-0001 requested a federal extension, you do BALANCE DUE Sending your return by certified mail will not need to file Form 502E or take any If your tax return has a balance due. You not result in special handling and may other action to obtain an automatic may pay electronically at www. delay your refund. extension. marylandtaxes.com by selecting BillPay. The amount that you designate DUE DATE COMBAT ZONE EXTENSION will be debited from your bank or financial Returns must be mailed by April 15, Maryland allows the same six-month institution on the date that you choose. 2013, for calendar year taxpayers. extension for filing and paying personal Persons filing on a fiscal year basis must income taxes for military and support PAYMENT BY CHECK OR MONEY file by the 15th day of the fourth month personnel serving in a designated combat ORDER following the close of the fiscal year. zone or qualified hazardous duty area Make your check or money order payable and their spouses as allowed by the IRS. to “Comptroller of Maryland.” Use blue or EXTENSION OF TIME TO FILE For more detailed information visit www. black ink. Do not use red ink. It is Follow the instructions on Form 502E irs.gov. If you are affected by the recommended that you include your to request an automatic extension of the extension enter 912 on one of the code Social Security number, type of tax and time to file your 2012 return. Filing this number boxes to the right of the year of tax being paid on your check. form extends the time to file your return, telephone number area. DO NOT SEND CASH. but does not extend the time to pay your 25 Amended Returns. You must file an amended return to number of exemptions and the amount of for up to three years from the date the make certain changes to your original additions to income and subtractions from amended return is filed. return. These include changes in income, income. Note: Changes made as part of filing status, amount of deductions, the an amended return are subject to audit

COM/RAD-023 12-01 10