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Fill Out Your Maryland 515 Template

The Maryland 515 form is designed for nonresidents who work in Maryland but live in Delaware, New York, or Pennsylvania, and who are subject to local income or earnings taxes. This form allows these individuals to report their Maryland income and claim any applicable credits or refunds. For assistance in filling out the form, click the button below.

Launch Maryland 515 Editor

Article Structure

Dos and Don'ts

Things You Should Do:

Use blue or black ink to fill out the form; avoid pencil or red ink.
Complete the original form and do not submit a photocopy.
Leave blank any lines that do not require an entry; do not write "none" or "zero."
Ensure that your federal adjusted gross income is accurately reflected in the appropriate sections.
Attach all necessary withholding statements, such as Form W-2 or 1099, if Maryland tax was withheld.

Things You Shouldn't Do:

Do not round off amounts to the nearest whole dollar; keep cents for state calculations.
Avoid filing the form late; ensure it is submitted by April 15, 2003.
Do not claim exemptions that you are not entitled to; verify eligibility first.
Do not submit your return without signing it; your signature is required.
Never use a different filing status than the one used on your federal return unless you are a dependent taxpayer.

Misconceptions

Form 515 is only for Maryland residents. This form is specifically designed for nonresidents employed in Maryland who live in Delaware, New York, or Pennsylvania. Many people mistakenly believe it applies to all Maryland residents.
Filing Form 515 is optional for nonresidents. In fact, if you meet certain criteria, such as earning income from Maryland sources, you are required to file this form.
All income is taxable under Maryland law. Only income derived from employment in Maryland is taxable. Non-Maryland income is not subject to Maryland taxes.
Tax withholding means you don’t need to file. Even if Maryland taxes were withheld from your paycheck, you may still need to file Form 515 to claim a refund if you overpaid.
Filing deadlines are flexible. The deadline to submit Form 515 is firm; it is due by April 15 of the following year. Late submissions may incur penalties.
Exemptions on Form 515 are the same as federal exemptions. While the exemptions may be similar, the amounts differ. Maryland has its own exemption limits that may affect your tax calculation.
Form 515 is the only form needed for nonresidents. If you have income from other sources, you may also need to file additional forms, such as Form 505 for non-wage income.

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Key takeaways

The Maryland 515 form is specifically for nonresidents employed in Maryland who reside in Delaware, New York, or Pennsylvania and are subject to local income taxes.
Filing status must be selected accurately, as it affects tax calculations. Options include single, married filing jointly, married filing separately, head of household, qualifying widow(er), and dependent taxpayer.
Complete all sections of the form using blue or black ink. Avoid using pencil or red ink, and submit the original form rather than a photocopy.
Exemptions can significantly reduce taxable income. Ensure to check all applicable boxes for yourself, your spouse, and any dependents.
Maryland tax withheld in error can be reclaimed by filing the 515 form. Attach necessary W-2 or 1099 forms showing the withheld amounts.
Income from wages or salaries earned in Maryland is taxable, while income from other sources may require a different form, such as the 505.
It is important to complete your federal tax return before starting the Maryland 515 form, as information from the federal return is necessary.
Local tax computations are based on where the taxpayer worked in Maryland. Be sure to enter the correct county and city or town information.
Filing deadlines are crucial. The Maryland 515 form is due by April 15 of the following year.
Failure to file or pay taxes can result in severe penalties, including fines and interest on unpaid amounts.

Guidelines on Utilizing Maryland 515

Filling out the Maryland 515 form requires careful attention to detail. This form is specifically for nonresidents employed in Maryland who reside in certain jurisdictions that impose a local income tax. Before starting, gather all necessary documents, including your federal tax return, W-2 forms, and any other relevant income information. Follow these steps to ensure accurate completion of the form.

Personal Information: Fill in your first name, middle initial, and last name. Include your spouse’s first name and last name if applicable. Write your current address, including city, state, and zip code.
County Information: Indicate the county and incorporated city, town, or special taxing area where you were employed on the last day of the taxable period.
Filing Status: Check the box that corresponds to your filing status (Single, Married filing jointly, etc.). If you are a dependent taxpayer, select the appropriate option.
Residence Information: Enter your state of legal residence and, if not a full-year resident, provide the dates of residency. Specify the local taxing jurisdiction where you resided on the last day of the taxable period.
Exemptions: Determine and check the boxes for exemptions you qualify for, including yourself, your spouse, and any dependents. Calculate the total exemption amount.
Income Information: Complete the income section by entering your wages, salaries, tips, and any other relevant income. Use your federal tax return as a reference.
Additions and Subtractions: Identify and enter any additions or subtractions from income as applicable. Follow the instructions for lines 18 through 24 to calculate totals.
Maryland Adjusted Gross Income: Calculate your Maryland adjusted gross income by completing lines 21 to 25.
Deductions: Choose either the standard deduction or itemized deduction method and enter the amount on the form.
Tax Computation: Complete the Maryland tax computation section, including local tax calculations, and determine your total tax owed.
Payments and Credits: Fill in any payments made, including withholding amounts from W-2 forms, and calculate your total payments and credits.
Signature: Sign and date the form. If applicable, have your spouse sign as well. If a preparer assisted you, they must also sign and provide their information.

After completing the form, double-check all entries for accuracy. Attach any necessary documents, such as W-2 forms, and mail the completed return to the Comptroller of Maryland by the due date. Properly filing your taxes ensures compliance and may result in a refund if you overpaid. Be mindful of the deadlines and keep a copy of your submitted form for your records.

Form Preview Example

FORM	FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN JURISDICTIONS
	OF DELAWARE, NEW YORK AND PENNSYLVANIA THAT IMPOSE A LOCAL INCOME
NONRESIDENT515
	OR EARNINGS TAX ON MARYLAND RESIDENTS
	MARYLAND TAX RETURN
LOCAL TAX (OR FISCAL YEAR BEGINNING		2002, ENDING		)
	Your first name		Initial	Last name
PrintPlease InkBlackorBlueOnly	Spouse’s first name			Last name
			Initial

Present address (No. and street)

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)

YOUR FILING STATUS— See Instruction 2 to determine if you are required to file.

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

4. ☐ Head of household	SPOUSE’S SOCIAL SECURITY NUMBER

5.☐ Qualifying widow(er) with dependent child

6.☐ Dependent taxpayer (Enter 0 in Exemption Box (A)—See Instruction 7)

RESIDENCE INFORMATION

Enter your state of legal residence. _______________________________________

If not a resident for a full year, give dates.

FROM _____________________ TO _____________________

In what local taxing jurisdiction did you reside on the last day of the taxable period?

Did you file a Maryland income tax return for 2001? Yes ☐ No ☐

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

2002

▶

S O C I A L

S E C U R I T Y

N U M B E R ( S ) R E Q U I R E D

▶

City or town

State

Zip code

Maryland county

City, town or taxing area

EXEMPTIONS— See Instruction 10

Exemption Amount

(A) Yourself ☐

Spouse ☐

(A)

× $2,400

$ ______________

Check here if you are:

Spouse is:

(B) ▶ ☐ ▶ ☐

▶ ☐ ▶ ☐

(B)

× $1,000

$ ______________

65 or over Blind

65 or over

Blind

Enter Total (C)

× $2,400

$ ______________

Name(s)

Social Security number(s)

________________________________ __ __ __-__ __-__ __ __ __

(D) Other Dependents:

☐

☐ Enter Total (D)

× $2,400

$ ______________

Name(s) and Relationship(s)

Social Security number(s)

________________________________ __ __ __-__ __-__ __ __ __

Total

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

Amount$ ____________

					FEDERAL	MARYLAND	NON-MARYLAND
		INCOME AND ADJUSTMENTS INFORMATION (See Instruction 10)			INCOME (LOSS)	INCOME (LOSS)	INCOME (LOSS)
		1.	Wages, salaries, tips, etc		1
		2.	Taxable interest income	. .	2
		3.	Dividend income	. .	3
yourof wage		4.	Taxable refunds, credits or offsets of state and local income taxes	. .	4
	ONEstaple.	5.	Alimony received	. .	5
	ONEstaple.	8.	Other gains or (losses) (from federal Form 4797)	. .	8
		6.	Business income or (loss)	. .	6
		7.	Capital gain or (loss)	. .	7
top	with	9.	Taxable amount of pensions, IRA distributions, and annuities		9
		9.		. .	9
ordermoneyon	attachandhere	10.	Rents, royalties, partnerships, estates, trusts, etc. (Circle appropriate item) . . .	. .	10
		11.	Farm income or (loss)	. .	11
		12.	Unemployment compensation (insurance)		12
		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
orcheckyourPlace	statementstaxand	15.	Total income (Add lines 1 through 14)	. .	15
orcheckyourPlace	statementstaxand	16.	Total adjustments to income from federal return (IRA, alimony, etc.) . . .		16
		16.		. .	16
		17.	Adjusted gross income (Subtract line 16 from 15)	▶ 17
		ADDITIONS TO INCOME (See Instruction 11)					Dollars	Cents
		18.	Non-Maryland loss	. . .	. . . . . . . . . . . . . . . . . . . . . . . . .	. . . . 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 & Maryland additions (Add lines 17 (Column 1) and 20)			. . . . 21

SUBTRACTIONS FROM INCOME (See Instruction 12)

22. Non-Maryland income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23. Other (Enter code letter(s) from Instruction 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24. Total Subtractions (Add lines 22 and 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

25. Maryland adjusted gross income (Subtract line 24 from line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

COM/RAD-02302-49

2002 MARYLAND FORM 515

PAGE 2

DollarsCents

26. Amount from line 25 (Maryland adjusted gross income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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		☐

																								28
28.		Net income (Subtract line 27 from line 26.)																						28
28.		Net income (Subtract line 27 from line 26.)				. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

29.		Total exemption amount (from EXEMPTIONS area, page 1). See Instruction 17																						29
29.

30.		Enter your Maryland income factor (from the worksheet in Instruction 13)																						30
30.								. . .	. . . .	. . . .	. . . .		.	. . . . . . . .			.	. . . .		.	. . . . .	.

31.		Maryland exemption allowance (Multiply line 29 by line 30.)																						31
31.		Maryland exemption allowance (Multiply line 29 by line 30.)				. . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

32.		Taxable net income (Subtract line 31 from line 28.) Figure tax on this amount																						32
32.								. . .	. . . .	. . . .	. . . .		.	. . . . . . . .			.	. . . .		.	. . . . .	.

	MARYLAND TAX COMPUTATION
33.		Maryland tax (from Tax Table or Computation Worksheet)																						33
33.		Maryland tax (from Tax Table or Computation Worksheet)				. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

34.		Earned income credit (1⁄2 of federal earned income credit). See Instruction 19. . . .						. . .	. . . .	. . . .	. . . .		.	. . . . . . . .			.	. . . .		.	. . . . .	.	▶	34

35.		Poverty level credit (See Instruction 19.)																					▶	35
35.		Poverty level credit (See Instruction 19.)				. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

36.		Personal Income tax credits from Part H, line 9 of Form 502CR. (Attach Form 502CR.)																						36
36.																				▶

37.		Business tax credits (Attach Form 500CR.)																						37
37.		Business tax credits (Attach Form 500CR.)				. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

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
39.								. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

	LOCAL TAX COMPUTATION
40.		Local tax (from Local Tax Worksheet in Instruction 20). Enter local tax rate used										0							. . . . . . .					40
40.								. . . . . .		. . . ..									. . . . . . .
												0
41.		Local earned income credit (from Local Earned Income Credit Worksheet in Instruction 20)																					▶	41
41.

42.		Local poverty level credit (from Local Poverty Credit Level Worksheet in Instruction 20)																					▶	42
42.

43.		Total credits (Add lines 41 and 42.)																						43
43.		Total credits (Add lines 41 and 42.)	. . . . . . . . . . . . . .	.	. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

44.		Local tax after credits (Subtract line 43 from line 40.) If less than 0, enter 0																						44
44.								. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

45.		Total Maryland and local tax (Add lines 39 and 44.)																						45
45.		Total Maryland and local tax (Add lines 39 and 44.)				. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

46.		Contribution to Chesapeake Bay and Endangered Species Fund																					▶	46
46.		Contribution to Chesapeake Bay and Endangered Species Fund						. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

47.		Contribution to Fair Campaign Financing Fund																					▶	47
47.		Contribution to Fair Campaign Financing Fund				. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

48.		Total Maryland income tax, local income tax and contributions (Add lines 45, 46 and 47.)																						48
48.

49.		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)																				.	▶	49

50.		2002 estimated tax payments, amount applied from 2001 return and payment made with an extension request Form 502E																					▶	50
50.																			.	.	. . . . .

51.		Refundable earned income credit (from worksheet in Instruction 19)																					▶	51
51.								. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

52.		Enter amount of Maryland tax from line 39 if Pennsylvania resident																					▶	52
52.								. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

53.		Refundable personal income tax credits from Part J, line 4 of Form 502CR (Attach Form 502CR. See Instruction 21)																						53
53.																			.

54.		Total payments and credits (Add lines 49 through 53.)																						54
54.		Total payments and credits (Add lines 49 through 53.)				. . . . . . . . . . . . .	. . .	. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.

55.		Balance due (If line 48 is more than line 54, subtract line 54 from line 48.) . . . .						. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.	▶	55

56.		Overpayment (If line 48 is less than line 54, subtract line 48 from line 54.)						. . .	. . .	. . . . .		. . . . . . . .			.	. . .	.	. . . . . . . . . .				.	▶	56

57.		Amount of overpayment TO BE APPLIED TO 2003 ESTIMATED TAX						▶
57.		Amount of overpayment TO BE APPLIED TO 2003 ESTIMATED TAX						▶	57

58.		Amount of overpayment TO BE REFUNDED TO YOU (Subtract line 57 from line 56.)
58.																			58

						or for late filing															Total
59.		Interest charges from Form 502UP ▶				or for late filing						. .		. . . . . . . .			.	. . .	.	.	Total		▶	59
60.		TOTAL AMOUNT DUE (Add line 55 and line 59.)				. . . . . . . . . .IF $1 OR MORE, PAY IN FULL WITH THIS RETURN.

																								60
	For credit card payment check here		and see Instruction 24. Direct Debit is not available.
	For credit card payment check here		and see Instruction 24. Direct Debit is not available.

- -

Daytime telephone no.

- -

Home telephone no.

		▶ ☐ Check here if you use a paid
		preparer and do not want Maryland
CODE NUMBER	FOR OFFICE USE ONLY	forms mailed to you next year.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements	Make checks payable to: COMPTROLLER OF MARYLAND.
and to the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the	Write social security no. on check using blue or black ink.
declaration is based on all information of which the preparer has any knowledge. Check here ☐ if you authorize your	Mail to: Comptroller of Maryland, Revenue Administration Division,
preparer to discuss this return with us.	Annapolis, Maryland 21411-0001

Your signature	Date
Spouse’s signature	Date
COM/RAD-023	02-49

▶

Signature of preparer other than taxpayer

Preparer’s SSN or PTIN

Address and telephone number of preparer

MARYLAND INCOME TAX RETURN

FORM 515

For nonresidents employed in Maryland

who reside in jurisdictions of Delaware, New York and Pennsylvania that impose a local income or earnings tax on Maryland residents.

I N S T R U C T I O N S

2 0 0 2

IMPORTANT NOTES

DUE DATE

Your return is due by April 15, 2003.

COMPLETING THE RETURN

You must use blue or black ink when completing your return. DO NOT use pencil or red ink. Submit the original return, not a photocopy. If no entry is needed for a specif- ic 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 near-

est whole dollar. Fifty cents and above should be rounded to the next higher dollar. State calculations are rounded to the near- est penny.

PENALTIES

There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing a false or fraudulent return or making a false certification. The penalties include criminal fines, imprisonment and a penalty on your taxes. In addition, interest is charged on amounts not paid.

To collect unpaid taxes, the Comptroller is directed to enter liens against the salary, wages or property of delinquent taxpayers.

EXPLANATION OF TAX

The individual’s employer shall withhold the Maryland local income tax. The individ- ual shall not be required to file a Maryland return, nor the employer withhold the tax, if the Comptroller determines that the locality in which the individual resides does not impose a tax on Maryland residents with respect to income from salary, wages or other compensation for personal services performed in the locality or, if it does impose such a tax, that it provides an exemption, credit or other procedure whereby the 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 resi- dence in Maryland during the taxable year, you are taxable as a resident for the portion

of the year during which your legal resi- dence was in Maryland. (See Form 502 Instructions.)

Who must file? Decide if you must file a nonresident Maryland income tax return, Form 515. In general, you are liable for

2 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 jurisdictions of Delaware, New York and Pennsylvania that imposed a local or earnings tax on Maryland residents AND you are required to file a federal return.

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 Tax- payers 65 or Over” on this page.

MARYLAND TAX WITHHELD

IN ERROR:

If Maryland tax was withheld from your income, you must file to obtain a refund of the withholding. Complete all of the infor- mation at the top of the form through the

filing status, residence information and exemption areas. Enter your federal adjust- ed gross income on line 17 in both columns 1 and 3 and line 24. Then complete lines 34, 49-54, 56 and 58.

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.

Table 1	Minimum Filing Level Tables			Table 2
Table 1				Table 2
For taxpayers under 65			For taxpayers 65 or over
Single persons (including dependent taxpayers)		. . .$ 7,700	Single, age 65 or over . .	. . . . . . . . . . . . . . . . .	. .$	8,850
Joint return	. . .	. . . 13,850	Joint return, one spouse age 65 or over		. .	14,750
Married persons filing separately	. . .	. . . 3,000	Joint return, both spouses age 65 or over		. .	15,650
Head of household	. . .	. . . 9,900	Married persons filing separately, age 65 or over		. .	3,000
Qualifying widow(er)	. . .	. . . 10,850	Head of household, age 65 or over		. .	11,050
			Qualifying widow(er), age 65 or over		. .	11,750

What income is taxable? If you are required to file Form 515, then you are subject to local income tax on that portion

3 of your federal adjusted gross income that is derived from salary, wages or other compensation for personal services performed in any county of Maryland or Baltimore City. If you reside in New York City or Wilmington, Delaware, your wages are also subject to Maryland tax. 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.

Use of federal return. First complete your 2002 federal income tax return.

You will need the information from your federal return in order to complete your Maryland return. Therefore, complete your federal return before you continue beyond

this point. 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 revi- sion by the Maryland State Comptroller’s Office.

Name and address information. Complete the “Name,” “Address” and “Social Security Number” boxes.

County, city, town information. Fill in the boxes for MARYLAND COUNTY and CITY, TOWN OR TAXING AREA based on where you were employed on the last day of the taxable period.

IF YOU WORKED IN BALTIMORE CITY:

Leave the MARYLAND COUNTY box blank.

Write “Baltimore City” in the CITY, TOWN OR TAXING AREA box.

IF YOU WORKED IN A MARYLAND COUNTY (NOT BALTIMORE CITY):

1.Write the name of the county in the MARYLAND COUNTY box.

2.Find the county in the list below.

3.If you worked in one of the areas listed under the county, write its name in the CITY, TOWN OR TAXING AREA box.

4.If you did not work in one of the areas listed for the county, leave the CITY, TOWN OR TAXING AREA box blank.

LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND

	ALLEGANY COUNTY	CARROLL COUNTY
	BARTON	HAMPSTEAD
	BELAIR	MANCHESTER
	BOWLING GREEN-ROBERT’S PLACE	MT. AIRY
	CRESAPTOWN	NEW WINDSOR
	CUMBERLAND	SYKESVILLE
	ELLERSLIE	TANEYTOWN
	FROSTBURG	UNION BRIDGE
	LAVALE	WESTMINSTER
	LONACONING
	LUKE	CECIL COUNTY
	McCOOLE	CECILTON
	MIDLAND	CHARLESTOWN
	MT. SAVAGE	CHESAPEAKE CITY
	POTOMAC PARK ADDITION	ELKTON
	WESTERNPORT	NORTH EAST
	ANNE ARUNDEL COUNTY	PERRYVILLE
	ANNE ARUNDEL COUNTY	PORT DEPOSIT
	ANNAPOLIS	RISING SUN
	HIGHLAND BEACH
	BALTIMORE COUNTY	CHARLES COUNTY
	BALTIMORE COUNTY	INDIAN HEAD
	NO INCORPORATED	LA PLATA
	CITIES OR TOWNS	PORT TOBACCO
	BALTIMORE CITY	DORCHESTER COUNTY
		BROOKVIEW
	CALVERT COUNTY	CAMBRIDGE
	CHESAPEAKE BEACH	CHURCH CREEK
	NORTH BEACH	EAST NEW MARKET
		ELDORADO
	CAROLINE COUNTY	GALESTOWN
	DENTON	HURLOCK
	DENTON	SECRETARY
	FEDERALSBURG	SECRETARY
	FEDERALSBURG	VIENNA
	GOLDSBORO	VIENNA
	GOLDSBORO
	GREENSBORO	FREDERICK COUNTY
	HENDERSON	FREDERICK COUNTY
	HILLSBORO	BRUNSWICK
	MARYDEL	BURKITTSVILLE
	PRESTON	EMMITSBURG
	RIDGELY	FREDERICK
	TEMPLEVILLE	MIDDLETOWN
		MT. AIRY
		MYERSVILLE
		NEW MARKET
		ROSEMONT
		THURMONT
		WALKERSVILLE
		WOODSBORO

GARRETT COUNTY

ACCIDENT

DEER PARK

FRIENDSVILLE

GRANTSVILLE

KITZMILLER

LOCH LYNN HEIGHTS

MOUNTAIN LAKE PARK

OAKLAND

HARFORD COUNTY

ABERDEEN

BEL AIR

HAVRE DE GRACE

HOWARD COUNTY

NO INCORPORATED

CITIES OR TOWNS

KENT COUNTY

BETTERTON

CHESTERTOWN

GALENA

MILLINGTON

ROCK HALL

MONTGOMERY COUNTY

BARNESVILLE

BROOKEVILLE CHEVY CHASE SEC. 3 TOWN OF CHEVY CHASE (FORMERLY SEC. 4)

CHEVY CHASE SEC. 5 CHEVY CHASE VIEW CHEVY CHASE VILLAGE DRUMMOND FRIENDSHIP HEIGHTS GAITHERSBURG GARRETT PARK

GLEN ECHO

KENSINGTON

LAYTONSVILLE MARTIN’S ADDITION NORTH CHEVY CHASE OAKMONT POOLESVILLE ROCKVILLE SOMERSET TAKOMA PARK WASHINGTON GROVE

	PRINCE GEORGE’S COUNTY	TALBOT COUNTY
	BERWYN HEIGHTS	EASTON
	BLADENSBURG	OXFORD
	BOWIE	QUEEN ANNE
	BRENTWOOD	ST. MICHAELS
	CAPITOL HEIGHTS	TRAPPE
	CHEVERLY
	COLLEGE PARK	WASHINGTON COUNTY
	COLMAR MANOR	BOONSBORO
	COTTAGE CITY	CLEARSPRING
	DISTRICT HEIGHTS	FUNKSTOWN
	EAGLE HARBOR	HAGERSTOWN
	EDMONSTON	HANCOCK
	FAIRMOUNT HEIGHTS	KEEDYSVILLE
	FOREST HEIGHTS	SHARPSBURG
	GLENARDEN	SMITHSBURG
	GREENBELT	WILLIAMSPORT
	HYATTSVILLE
	LANDOVER HILLS	WICOMICO COUNTY
	LAUREL	DELMAR
	MORNINGSIDE	DELMAR
	MORNINGSIDE	FRUITLAND
	MT. RAINIER	FRUITLAND
	MT. RAINIER	HEBRON
	NEW CARROLLTON	HEBRON
	NEW CARROLLTON	MARDELA SPRINGS
	NORTH BRENTWOOD	MARDELA SPRINGS
	NORTH BRENTWOOD	PITTSVILLE
	RIVERDALE PARK	PITTSVILLE
	RIVERDALE PARK	SALISBURY
	SEAT PLEASANT	SALISBURY
	SEAT PLEASANT	SHARPTOWN
	UNIVERSITY PARK	SHARPTOWN
	UNIVERSITY PARK	WILLARDS
	UPPER MARLBORO	WILLARDS
	UPPER MARLBORO
	QUEEN ANNE’S COUNTY	WORCESTER COUNTY
	QUEEN ANNE’S COUNTY	BERLIN
	BARCLAY	BERLIN
	BARCLAY	OCEAN CITY
	CENTREVILLE	OCEAN CITY
	CENTREVILLE	POCOMOKE CITY
	CHURCH HILL	POCOMOKE CITY
	CHURCH HILL	SNOW HILL
	MILLINGTON	SNOW HILL
	MILLINGTON
	QUEEN ANNE
	QUEENSTOWN
	SUDLERSVILLE
	TEMPLEVILLE
	ST. MARY’S COUNTY
	LEONARDTOWN
	SOMERSET COUNTY
	CRISFIELD
	PRINCESS ANNE

Filing status. Check the filing status box which matches the filing status you used on your federal return unless you are a

7 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 per- sonal exemption for himself. Check the box for filing status 6.

Generally, if you filed a joint federal return for 2002, you must file a joint Mary- land 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.

Exemptions. Determine what exemptions you are entitled to, 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 feder- al return, the federal rules for claiming exemptions still apply to you. Refer to the

federal income 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 additional exemptions are in the amount of $1,000 each.

NOTE: If “Other Dependents” are 65 or over, you receive an extra exemption of $2,400 which is not permitted on the feder- al return. Simply check the appropriate boxes.

Complete the exemptions area on the front of Form 515 to determine the amount of exemption allowance to enter on line 29.

Income and adjustments. Complete lines 1-17 of the Federal Income column using the figures from your federal return.

Enter in the Maryland Income column all salaries or wages which were derived from Maryland sources. Enter in the Non- Maryland Income 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 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.

Additions to income. Determine which additions to income apply to you. Write the correct amounts on lines 18 and 19 and the total on line 20 of Form 515. Instructions for each line:

Line 18. NON-MARYLAND LOSS. If the amount on line 17 in Column 3 is a loss, enter it on line 18 and do not make

you, enter the total amount on line 19 and identify each item using the code letter.

are not subject to federal tax because of

a treaty.

b. Pickup contributions of a state retire-

any entry on line 22.

▼

CODE LETTER

ment or pension system member. (The

Line 19. OTHER ADDITIONS TO INCOME. If one or more of these apply to

a. Wages, salaries or other compensation for services performed in Maryland that

pickup amount will be stated separately

on your W-2 form.)

Subtractions from income. Determine which subtractions from income apply to you. Write the correct amounts on lines 22 and 23 and the total on line 24 of Form 515. Instructions for each line:

Line 22. NON-MARYLAND INCOME. If the amount on line 17 in Column 3 is not a loss, enter it on line 22 and do not make any entry on line 18.

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

▼

a.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 depen- dents receive care.) Copy the amount from line 3 of either federal Form 2441 or Form 1040A Schedule 2.

b.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.

c. The 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.

d.The 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.

Maryland income factor. You must adjust your standard or itemized deductions and exemptions based on the percentage of your income subject to Maryland tax. Complete the worksheet below to figure the percentage of Maryland income to total income. If the result is less than 0 or greater than 1.0, use 1 as your factor. NOTE: if Maryland adjusted gross income (Line 25) is 0, use 0 as your factor.

MARYLAND INCOME FACTOR WORKSHEET

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

2. Enter your Maryland adjusted gross income (from line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Maryland income factor. (Divide line 2 by line 1.) If greater than 1, enter 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 below to determine the total stan-

dard deduction for your filing status and Maryland income.

You must adjust the total standard deduc- tion based on the percentage of Maryland

income. Use the Maryland income factor from Instruction 13 to figure your Maryland standard deduction.

Figure your standard deduction

If your filing status is:

• Single

• Married filing jointly

• Married filing separately

• Head of household

• Dependent taxpayer

• Qualifying widow(er)

Use Worksheet 1, below.

Use Worksheet 2, below.

▼

Worksheet 1

Worksheet 2

If your income on

Your standard

If your income on

Your standard

line 26 is between:

deduction is:

line 26 is between:

deduction is:

$1 - 10,000

. . . . . . . . . . . . . . . .

1,500

$1 - 20,000

. . . . . . . . . . . . . . . .

3,000

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)

.15

Multiply by 15 percent (.15)

.15

This is your standard deduction

.$ _________

This is your standard deduction

.$ _________

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.

STANDARD DEDUCTION CALCULATION

1. Enter your standard deduction from Standard Deduction Worksheet above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter your Maryland income factor (from line 3, Instruction 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Total Maryland standard deduction (Multiply line 1 by line 2). Enter here and on line 27 . . . . . . . . . . . . . . . . . . . . .

Itemized deductions. If you figure your tax by the ITEMIZED DEDUCTION METHOD, complete line 27 and check the box for Itemized Deduction Method.

To use the ITEMIZED DEDUCTION METHOD, you must itemize your deductions on your federal return and complete federal Form 1040 Schedule A. Copy the amount from Schedule A, line 28, Total Itemized Deductions, onto line 1 of the Itemized Deduction Worksheet below. Complete lines 1 to 5 and enter result on line 27 of Form

515.Also, any mount deducted as contribu- tions of Preservation and Conservation Easements for which a credit is claimed on

Form 502CR must be added to line 2. NOTE: Certain high-income taxpayers are required to reduce their federal itemized deductions. If you had to reduce your total federal itemized deductions, use the ratio of allowed deductions (federal Schedule A, line

28)to total deductions (the sum of lines 4, 9, 14, 18, 19, 26 and 27) to calculate the amount of state and local taxes to be entered on line 2 of the following worksheet.

You are not required to itemize deductions

on your Maryland return simply 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 Mary- land income. You must adjust the total item- ized deductions based on the percentage of Maryland income. Use the Maryland income factor from Instruction 13 to figure your allowable Maryland itemized deductions.

ITEMIZED DEDUCTIONS WORKSHEET

1. Total federal itemized deductions (from line 28, federal Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. State and local income taxes included in federal Schedule A, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Net deductions (Subtract line 2 from line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Enter your Maryland income factor (from line 3, Instruction 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Total Maryland itemized deductions (Multiply line 3 by line 4). Enter here and on line 27. . . . . . . . . . . . . . . . . . . . .

Exemption allowance computation. You must adjust the total exemption amount on line 29 based on the percentage of Maryland income. On line 30 enter the Maryland income factor from Instruction 13 to figure your Maryland exemption allowance.

Figure your Maryland taxable net income. Subtract line 31 from line 28.

Figure the Maryland tax. You must use the tax table if your taxable income is less than $100,000.

Find the income range in the tax table that applies to the amount you reported on line 32 of your return. Find the Maryland tax corre-

sponding to your income range. Enter the tax amount on line 33 of your return. If your tax- able income on line 32 is $100,000 or more,

use the Maryland Tax Computation Work- sheet at the end of the tax table.

Earned income, poverty level, and other credits for individuals and businesses. You may claim a credit on line 34 equal to one-half of the earned income credit on your federal return multiplied by the Maryland income factor. 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 pover- ty income guidelines. You may also be eligible for a refundable earned income credit.

EARNED INCOME CREDIT

If you claimed an earned income credit on your federal return, then you may claim one- half (50%) of the federal credit multiplied by the Maryland income factor on your Maryland return. If you filed a joint federal return, but a separate Maryland return, you may claim a combined total of up to one-half the federal credit. Complete Part I of the worksheet below to calculate the amount to enter on line 34 of Form 515.

This is not a refundable credit.

POVERTY LEVEL CREDIT

If your earned income and federal adjusted gross income are below the poverty level income for the number of exemptions on your federal tax return, you may be eligible for the poverty level credit.

You are not eligible for this credit if you checked filing status 6 (dependent taxpayer) on your Maryland income tax return.

Generally, if your Maryland state tax exceeds 50% of your federal earned income credit and your earned income and federal adjusted gross income are below the poverty income guidelines from the worksheet, you may claim a credit of 5% of your earned income multiplied by the Maryland income factor.

Complete Part II of the worksheet below to calculate the amount to enter on line 35 of Form 515.

This is not a refundable credit.

PERSONAL INCOME TAX CREDITS

Enter the total of your personal income tax credits as listed below. Complete and submit Form 502CR with Form 502.

a. Credits for Income Taxes Paid to Other States. This credit is not available for non- resident taxpayers.

b. Credit for Child and Dependent Care Expenses. If you were eligible for a Child and Dependent Care Credit on your feder- al 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 Maryland public school 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 on or after July 1, 2002, you may be entitled to a credit of up to $500 for the cost of the float.

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

2.Federal earned income credit _________ x 50% (.50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.Multiply line 2 by the Maryland income factor ______% (from line 30). Enter this amount here and on line 34 of Form 515. . . .

4.Subtract line 3 from line 1. If less than zero (0) enter zero (0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

1._____________

2._____________

3._____________

4._____________

PART II – Poverty Level Credit

If you checked filing status 6 on your Maryland return, you are not eligible for this credit.

POVERTY INCOME

GUIDELINES

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 adjust- ed gross income plus any Maryland additions . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . .

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 corre- sponds to the exemption number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.Enter the amount from line 1 or 2, whichever is larger. . . . . . . . . . . . . . . . . . . . .

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 of Part II by 5% (.05). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.Multiply line 5 by the Maryland income factor _____% (from line 30).

Enter that amount here and on line 35 of Form 515. . . . . . . . . . . . . . . . . . . . . . .

1._____________

2._____________

3._____________

4._____________

5._____________

6._____________

Number of
Exemptions
on Federal	Income
Return		Level
1	$	8,860
2	$	11,940
3	$	15,020
4	$	18,100
5	$	21,180
6	$	24,260
7	$	27,340
8	$	30,420

If you have more than 8 exemptions, add $3,080 to the last income level for each addi- tional exemption.

PART III – Refundable Earned Income Credit

You must have one or more dependents who may be claimed as an exemption to claim this 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 30). . . . . . . . . . . .

2.Multiply line 1 x 16% (.16) and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.Enter your Maryland tax from Part I, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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, enter the amount on line 51 of Form 515.

1._____________

2._____________

3._____________

4._____________

e.Long-Term Care Insurance Credit. If you paid a premium for a long-term care insurance policy for yourself or certain family members, you may be eligible for a tax credit.

f.Credit for Preservation and Conservation Easements. If you donated an easement to the Maryland Environmental Trust or the Maryland Agricultural Land Preserva- tion Foundation to preserve open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, viewsheds, or historic properties, you may be eligible for a credit.

g.Clean Energy Incentive Credit. If you pur- chased photovoltaic or solar water heat- ing property during the tax year, you may be entitled to a credit for a portion of the costs.

For additional information regarding any of the above personal income tax credits, see the instructions for Form 502CR, Per- sonal Income Tax Credits. Form 502CR

and instructions are available from any office of the Comptroller.

BUSINESS TAX CREDITS

a.Business tax credits (as calculated on Form 500CR) are as follows: Enterprise Zone Tax Credit, Employment Opportuni- ty Tax Credit, Maryland Disability Employ- ment Tax Credit, Job Creation Tax Credit, Neighborhood Partnership Program Tax Credit, Businesses That Create New Jobs Tax Credit, Water Quality Improve- ment Credit, Employer Provided Long- term Care Insurance Credit, Work-based Learning Program Credit, One Maryland Economic Development Tax Credit, Com- muter Tax Credit, Maryland Research and Development Tax Credit, Maryland Clean Energy Incentive Act, Electric and Gas Utility Credits, Credit for Maryland- mined Coal, the Telecommunications Property Tax Credit, and the Heritage Area Mortgage Credit.

For additional information regarding the above income tax credits, see the instructions provided for Form 500CR- Business Tax Credits. Form 500CR is available from any office of the Comp- troller.

REFUNDABLE EARNED

INCOME CREDIT

If one-half of your prorated federal earned income credit is greater than your Maryland tax and you have one or more dependents that you may claim as an exemption on your federal income tax return, you may also be eligible for a refundable earned income credit. This credit is the amount by which 16% of your federal earned income credit multiplied by the Maryland income factor exceeds your Maryland tax liability. Com- plete Part III of the worksheet and enter the result on line 51 of Form 515.

Local income tax and local credits. Maryland counties and Baltimore City may levy an income tax which is a per- centage of Maryland taxable income. Use the LOCAL TAX RATE CHART and the LOCAL TAX WORKSHEET to figure your local income tax. Use the 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 calculat- ed an earned income credit on line 34 of Form 515, complete the LOCAL EARNED

INCOME CREDIT WORKSHEET.	complete the LOCAL	POVERTY LEVEL
Local poverty level credit. If you calculated	CREDIT WORKSHEET.
Local poverty level credit. If you calculated
a poverty level credit on line 35 of Form 515,

Example for LOCAL TAX WORKSHEET

A married couple filing a joint return has taxable net income on line 32 of Form 515 in the amount of $57,473.32. They work in Baltimore City and have a local tax rate of .0251.

They will calculate their local tax as follows:		$57,473.32
		x .0256
		___________
before rounding		$ 1,471.3169
rounded to the nearest cent	=	1,471.32
or rounded to the nearest whole dollar	=	1,471.00

Sample LOCAL TAX WORKSHEET

Multiply the taxable net income by your local tax rate from the LOCAL TAX RATE CHART for the county in which you were employed on the last day of the taxable period. Enter the result on line 40 of Form 515. This is your local income tax.

1. Taxable net income from line 32 of Form 515. . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$57,473.32

2. Local tax rate from the Local Tax Rate Chart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..0

3. Local income tax (Multiply line 1 by line 2.) Enter this amount on line 40 of Form 515

rounded to the nearest cent or whole dollar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$1,471.32

LOCAL TAX WORKSHEET

1.Taxable net income from line 32 of Form 515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

2.Local tax rate from the LOCAL TAX RATE CHART. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0

3.Local income tax (Multiply line 1 by line 2.) Enter this amount on line 40 of Form 515

rounded to the nearest cent or whole dollar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$________________

2002 LOCAL TAX RATE CHART

Subdivision	Rate	Subdivision	Rate	Subdivision	Rate
Baltimore City	.0305	Charles County	.0290	Prince George’s County . . . .	.0310
Allegany County	.0293	Dorchester County	.0262	Queen Anne’s County	.0285
Anne Arundel County	.0256	Frederick County	.0296	St. Mary’s County	.0310
Baltimore County	.0283	Garrett County	.0265	Somerset County	.0315
Calvert County	.0260	Harford County	.0306	Talbot County	.0179
Caroline County	.0263	Howard County	.0245	Washington County	.0280
Carroll County	.0285	Kent County	.0258	Wicomico County	.0310
Cecil County	.0280	Montgomery County	.0295	Worcester County	.0125

LOCAL EARNED INCOME CREDIT WORKSHEET

1.	Enter federal earned income credit from your federal return.	. . . . . . . . . . . . . . . . . . . . . . . . . . .1._____________
2.	Enter your local tax rate	. . . . . . . . . . . . . . . . . . . . . . . . . . .2..	0
3.	Multiply line 2 by 10 and enter on line 4	. . . . . . . . . . . . . . . . . . . . . . . . . . .3.		x10

	Example:	.0256	Note: In lieu of multiplying by 10 you
			Note: In lieu of multiplying by 10 you
s		x 10	d may simply move the decimal point one
s		.256	d may simply move the decimal point one
			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 30). 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 of that worksheet 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._____________0

C. Multiply line A by line B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C._____________

D. Multiply line C by the Maryland income factor _________% (from line 30). 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 49-53.

Line 49. 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 49. Attach Forms W-2, W-2G and 1099 to your return if Maryland tax is

withheld.

IMPORTANT: Your wage and tax state- ments contain many numbers. Be sure you add only the amounts identified as Mary- land and local tax withheld.

Line 50. Enter on line 50 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 51. If one-half of your federal earned income credit is greater than your Maryland state income tax, you may be eligible for a refundable earned income credit. See Instruction 19 and complete the

REFUNDABLE EARNED INCOME CRED- IT WORKSHEET to calculate this credit.

Line 52. Complete this line only if you are a Pennsylvania resident. If you reside in New York City or Wilmington, Delaware, do not make an entry on this line. Residents of these cities are subject to both the state tax and the local tax on wages earned in Maryland.

Line 53. REFUNDABLE PERSONAL INCOME TAX CREDITS. Enter the amount from line 4, Part J of Form 502CR. A Her- itage Area Tax Credit is allowed for 20% of qualified rehabilitation expenditures as certi- fied by the Maryland Historical Trust. See Form 502H for qualifications and instructions.

Overpayment or balance due. Calculate the balance due (line 55) or overpayment and refund (line 56).

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 your gross income from farming or fishing is at least two-thirds of your total estimated gross income or if other special circumstances apply, you may be exempt from the interest for underpayment of esti- mated tax. Refer to Form 502UP for addi- tional information. If you are exempt, enter the appropriate code (300 or 301) in the code number box located to the right of the telephone number area.

SIGNATURES

You must sign your return. Both hus- band and wife must sign a joint return. Your

signature(s) signifies that your return, in- cluding all attachments, is, to the best of your knowledge and belief, true, correct and complete, under the penalties of perjury.

If a power of attorney is necessary, complete federal Form 2848 and attach to your return.

TAX PREPARERS

If another person prepared your return, that person must also sign the return and enter their preparer’s tax identification num- ber (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.

ATTACHMENTS

Be sure to attach wage and tax state- ments (Form W-2, W-2G or 1099) to the front of your return if Maryland tax is with- held. Be sure to attach all forms, schedules and statements required by these instruc- tions. 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.

PAYMENT BY CREDIT CARD

You may pay your balance due, estimated or extension payments by using Master- Card, Discover, American Express or Visa.

Credit card payments may be made by telephone or over the internet. The internet option is available to everyone. You must have filed a 2001 Maryland income tax return to use the telephone option.

Both options will be processed by Offi- cial Payments Corporation who will charge a convenience fee of 2.5% on the amount of your payment. The State will not receive this fee. You will be told the amount of the fee before you complete your transaction. Do not include the amount of the conve- nience fee as part of the tax payment.

To make a credit card payment call 1- 800-2PAYTAX (1-800-272-9829) or visit their website at:

www.officialpayments.com

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. Put your social security number, type of tax and year of tax being paid on your check. DO NOT

SEND CASH.

MAILING INSTRUCTIONS

Mail your return to:

Comptroller of Maryland

Revenue Administration Division

Annapolis, Maryland 21411-0001

Sending your return by certified mail will not result in special handling.

DUE DATE

Returns must be mailed by April 15, 2002, for calendar year taxpayers. 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 2002 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 15, 2003. If no tax is due and you requested a feder- al extension, you do not need to file Form 502E or take any other action to obtain an automatic extension.

Common mistakes

Incorrect Filing Status: Many individuals mistakenly select the wrong filing status. It is crucial to ensure that the chosen status aligns with what was reported on your federal return. For example, if you are a dependent taxpayer, you must select Filing Status 6.
Missing Social Security Numbers: Failing to provide Social Security numbers for both yourself and your spouse can lead to delays or rejections. Always double-check that these numbers are correctly entered.
Improper Address Information: Providing an incorrect or incomplete address can cause significant issues. Ensure that the address reflects your current residence and that all fields are accurately filled out.
Ignoring Local Tax Jurisdiction: Many filers overlook the requirement to specify the local taxing jurisdiction where they were employed. This information is necessary for proper tax calculation and should be filled out correctly.
Incorrect Exemption Claims: It is common for taxpayers to miscalculate their exemptions. Ensure that you are claiming the correct number of exemptions based on both your federal return and any additional exemptions allowed for age or blindness.
Rounding Errors: While rounding off cents to the nearest dollar is allowed, some filers make mistakes in this process. Be cautious to round correctly, as this can affect your overall tax calculation.
Failure to Attach Necessary Documents: Not including required documents, such as W-2 forms or other income statements, can result in your return being incomplete. Always attach the necessary documentation to support your claims.

Free Maryland 515 PDF

Learn More on This Form

1. Who needs to file the Maryland 515 form?

You need to file the Maryland 515 form if you are a nonresident employed in Maryland and you live in Delaware, New York, or Pennsylvania. Specifically, this applies if you earn salary, wages, or other compensation for services performed in Maryland and your home jurisdiction imposes a local income tax on Maryland residents. Additionally, you must be required to file a federal return.

2. What is considered nonresident status?

A nonresident is anyone who does not have a permanent home in Maryland. If you did not maintain a place to live in Maryland for more than six months during the tax year, you qualify as a nonresident. If you establish or abandon legal residence in Maryland during the year, your tax status may change for that portion of the year.

3. What income is taxable under the Maryland 515 form?

If you are required to file Form 515, you are subject to local income tax on your federal adjusted gross income derived from salary, wages, or other compensation for services performed in Maryland. This includes wages earned in Baltimore City or if you live in jurisdictions like New York City or Wilmington, Delaware.

4. How do I determine if I must file a Maryland return?

To determine if you must file, add up all your federal gross income (excluding exempt income). If your total income meets or exceeds the minimum filing levels outlined in the form, you must file. For those aged 65 and over, different thresholds apply. If Maryland tax was withheld from your pay, you must file to claim a refund, even if you do not meet the income threshold.

5. What if Maryland tax was withheld from my income?

If Maryland tax was withheld from your earnings, you must file Form 515 to receive a refund. Complete the necessary sections on the form, including your filing status and residence information. Attach any W-2 or 1099 forms that show the Maryland tax withheld. Remember, you must file within three years of the original due date to get a refund.

6. What should I include as exemptions on the form?

You can claim the same number of exemptions as on your federal return, but the exemption amounts differ. You can also claim additional exemptions for being age 65 or over or for blindness. Make sure to check the appropriate boxes on the form to accurately report your exemptions.

7. When is the Maryland 515 form due?

The Maryland 515 form is due by April 15 of the year following the tax year. For example, if you are filing for the tax year 2002, your return must be submitted by April 15, 2003. Ensure that you complete the form accurately and submit it on time to avoid penalties.