1. FORM FOR NONRESIDENTS EMPLOYED IN MARYLAND WHO RESIDE IN
2008
515 JURISDICTIONS THAT IMPOSE A LOCAL INCOME OR EARNINGS
TAX ON MARYLAND RESIDENTS
MARYLAND TAX RETURN
NONRESIDENT $
LOCAL TAX
OR FISCAL YEAR BEGINNING 2008, ENDING
SOCIAL SECURITY # SPOUSE’S SOCIAL SECURITY #
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 taxing
area in which you were employed on the last day of the taxable
period. (See Instruction 6)
RESIDENCE INFORMATION
YOUR FILING STATUS—See Instruction 2 to determine if you are required to file.
Check Only One Box
Single (If you can be claimed on another person’s tax return, use Filing Status 6.)
1. Enter your state of legal residence. _________________________________
If not a resident for a full year, give dates.
2. Married filing joint return or spouse had no income
FROM _____________________ TO _____________________
3. Married filing separately
In what local taxing jurisdiction did you reside on the last day of the tax period?
SPOUSE’S SOCIAL SECURITY NUMBER
4. Head of household ______________________________________________________________
5. Qualifying widow(er) with dependent child Did you file a Maryland income tax return for 2007? Yes No
6. Dependent taxpayer (Enter 0 in Exemption Box (A)—See Instruction 7) If “Yes,” was it a Resident or a Nonresident return?
Check here if you are: Spouse is:
EXEMPTIONS—See Instruction 9 (C) Dependents:
(5)
(B)
(A) Yourself Spouse
65 or
(4)
65 or over 65 or over Blind
Blind
(1) First name Last name (3) Relationship
(2) Social Security number Over
Regular
Exemption Amount
(A) Enter No. Checked . . . . . . . . . . . See Instruction 9 $ ________________
(B) Enter No. Checked . . . . . . . . . . . $1,000 $ ________________
(C) Enter No. Checked
in Columns 4 & 5 . . . . . . . . . . . . See Instruction 9 $ ________________
(D) Enter the Total Exemptions
(Add A, B, and C) . . . . . . . . . . Total Amount $ ________________
(1) FEDERAL (2) MARYLAND (3) NON-MARYLAND
INCOME (LOSS)
INCOME AND ADJUSTMENTS INFORMATION (See Instruction 10) WAGE INCOME INCOME (LOSS)
1
1. Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
2. Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3. Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
4. Taxable refunds, credits or offsets of state and local income taxes . . . . . . . . .
Place your CHECK or MONEY ORDER on top of your wage
5
5. Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and tax statements and attach here with ONE staple.
6
6. Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7. Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
8. Other gains or (losses) (from federal Form 4797) . . . . . . . . . . . . . . . . . . . . . .
9
9. Taxable amount of pensions, IRA distributions, and annuities . . . . . . . . . . . .
10
10. Rents, royalties, partnerships, estates, trusts, etc. (Circle appropriate item) . . . . .
11
11. Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
12. Unemployment compensation (insurance) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
13. Taxable amount of social security and tier 1 railroad retirement benefits . . . . . .
14
14. Other income (including lottery or other gambling winnings) . . . . . . . . . . . . .
15
15. Total income (Add lines 1 through 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
16. Total adjustments to income from federal return (IRA, alimony, etc.) . . . . . .
17
17. Adjusted gross income (Subtract line 16 from line 15) . . . . . . . . . . . . . . . . . .
Dollars Cents
ADDITIONS TO INCOME (See Instruction 11)
18
18. Non-Maryland loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
19. Other (Enter code letter(s) from Instruction 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
20. Total Additions (Add lines 18 and 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
21. Total federal adjusted gross income & Maryland additions (Add lines 17 (Column 1) and 20) . . . . . . . . . . . . . . . . . . . . . . . . . .
SUBTRACTIONS FROM INCOME (See Instruction 12)
22
22. Taxable military income of nonresident . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23
23. Other (Enter code letter(s) from Instruction 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
24. Total Subtractions (Add lines 22 and 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
25. Maryland adjusted gross income before subtraction of non-Maryland income (Subtract line 24 from line 21) . . . . . . . . . . . . . .
COM/RAD-023 08-49

2. FORM
MARYLAND PAGE 2
515 NONRESIDENT LOCAL INCOME TAX RETURN
2008
NAME ________________________________ SSN ________________________
Dollars Cents
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 27
ITEMIZED DEDUCTION METHOD See Instruction 15 and enter amount
28
28. Net income (Subtract line 27 from line 26.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
29. Total exemption amount (from EXEMPTIONS area, page 1). See Instruction 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
30. Enter your AGI factor (from the worksheet in Instruction 13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31
31. Maryland exemption allowance (Multiply line 29 by line 30.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32
32. Taxable net income (Subtract line 31 from line 28.) Figure tax on Form 505NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MARYLAND TAX COMPUTATION – Complete Form 505NR before continuing
33
33. Maryland tax from line 16 of Form 505NR. (Attach Form 505NR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34
34. Earned income credit (1⁄2 of federal earned income credit). See Instruction 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
35. Poverty level credit (See Instruction 19.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36
36. Income tax credits from Part G, line 8 of Form 502CR. (Attach Form 502CR.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
37. Business tax credits (Attach Form 500CR.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
38. Total credits (Add lines 34 through 37.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39
39. Maryland tax after credits (Subtract line 38 from line 33.) If less than 0, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
LOCAL TAX COMPUTATION
0 40
40. Local tax from line 18 of Form 505NR. Enter local tax rate used. See Instruction 20 . . . . . . . . . . . . . . . . . . . ..
41
41. Local earned income credit (from Local Earned Income Credit Worksheet in Instruction 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42
42. Local poverty level credit (from Local Poverty Level Credit Worksheet in Instruction 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43
43. Total credits (Add lines 41 and 42.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44
44. Local tax after credits (Subtract line 43 from line 40.) If less than 0, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
45
45. Total Maryland and local tax (Add lines 39 and 44.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46
46. Contribution to Chesapeake Bay and Endangered Species Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47
47. Contribution to Fair Campaign Financing Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
48
48. Contribution to Maryland Cancer Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
49
49. Total Maryland income tax, local income tax and contributions (Add lines 45 through 48.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50
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) .
51
51. 2008 estimated tax payments, amount applied from 2007 return and payment made with Form 502E . . . . . . . . . . . . . . . . . . . . . . . . . . .
52
52. Refundable earned income credit (from worksheet in Instruction 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
53
53. Enter amount of Maryland tax from line 39 if Pennsylvania resident . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
54
54. Refundable personal income tax credits from Part H, line 6 of Form 502CR (Attach Form 502CR. See Instruction 21) . . . . . . . . . .
55
55. Total payments and credits (Add lines 50 through 54.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
56
56. Balance due (If line 49 is more than line 55, subtract line 55 from line 49.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
57
57. Overpayment (If line 49 is less than line 55, subtract line 49 from line 55.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
58
58. Amount of overpayment TO BE APPLIED TO 2009 ESTIMATED TAX . . . . .
REFUND 59
59. Amount of overpayment TO BE REFUNDED TO YOU (Subtract line 58 from line 57.) . . . . . . . . . . . . . . . . . . . . . . . . .
60
60. Interest charges from Form 502UP or for late filing . . . . . . . . . . . . . . . . . . . . . . . . Total
61
61. TOTAL AMOUNT DUE---(Add line 56 and line 60.) . . . . . . . . . . . . .IF $1 OR MORE, PAY IN FULL WITH THIS RETURN.
For credit card or electronic payment check here and see Instruction 24.
- -
- - 049
Daytime telephone no. Home telephone no. CODE NUMBERS (3 digits per box)
Make checks payable to: COMPTROLLER OF MARYLAND.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements
It is recommended that you include your Social Security number on
and to the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer,
check using blue or black ink. Mail to: Comptroller of Maryland,
the declaration is based on all information of which the preparer has any knowledge. Check here if you authorize
Revenue Administration Division, Annapolis, Maryland 21411-0001
your preparer to discuss this return with us.
Your signature Date Preparer’s SSN or PTIN Signature of preparer other than taxpayer
Spouse’s signature Date Address and telephone number of preparer
COM/RAD-023 08-49

3. MARYLAND INCOME TAX RETURN
FORM 515 INSTRUCTIONS
For nonresidents employed in Maryland who reside in
2008
jurisdictions that impose a local income or earnings tax on
Maryland residents.
You may round off all cents to the near- EXPLANATION OF TAX
IMPORTANT NOTES est whole dollar. Fifty cents and above The individual’s employer shall withhold
should be rounded to the next higher dollar. the Maryland local income tax. The individual
DUE DATE State calculations are rounded to the nearest shall not be required to file a Maryland
penny.
Your return is due by April 15, 2009. If return, nor the employer withhold the tax, if
any due date falls on a Saturday, Sunday or the Comptroller determines that the locality
PENALTIES
legal holiday, the return must be filed by the in which the individual resides does not
There are severe penalties for failing to
next business day. impose a tax on Maryland residents with
file a tax return, failing to pay any tax when
respect to income from salary, wages or
COMPLETING THE RETURN due, filing a false or fraudulent return or mak-
other compensation for personal services
ing a false certification. The penalties include
You must use blue or black ink when
performed in the locality or, if it does impose
criminal fines, imprisonment and a penalty
completing your return. DO NOT use pencil
such a tax, that it provides an exemption,
on your taxes. In addition, interest is charged
or red ink. Submit the original return, not a
credit or other procedure whereby the in-
on amounts not paid when due.
photocopy. If no entry is needed for a specif-
come of residents of Maryland is rendered
To collect unpaid taxes, the Comptroller
ic line, leave blank. Do not enter words such
free of taxation and withholding.
is directed to enter liens against the salary,
as “none” or “zero” and do not draw a line to
wages or property of delinquent taxpayers.
indicate no entry.
Who is a nonresident? In general, every individual other than a resident of Maryland is a nonresident.
1
You are a nonresident if you do not six months of the tax year. the year during which your legal residence
have your permanent home in Maryland If you establish or abandon legal resi- was in Maryland. (See Form 502 Instruc-
and did not maintain a place of abode (that dence in Maryland during the tax year, you tions.)
is, a place to live) in Maryland for more than are taxable as a resident for the portion of
Who must file? Decide if you must file a nonresident Maryland income tax return, Form 515. In general, you are liable for local
2 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 that
impose a local income or earnings tax on Maryland residents AND you are required to file a federal return.
TO DETERMINE IF YOU ARE REQUIRED and subtract any Maryland subtractions. information at the top of the form through the
TO FILE A MARYLAND RETURN: (See Instructions 11 and 12.) This is your filing status, residence information and
Maryland gross income. exemption areas. Enter your federal adjusted
a. Add up all of your federal gross income
e. You must file a Maryland return if your gross income on line 17 in both columns 1
(except any income which is exempt by
Maryland gross income equals or exceeds and 3 and line 24. Then complete lines 34,
law) to determine your total income.
the income levels in Table 1. 50-55, 57 and 59.
b. Do not include Social Security or railroad
f. If you or your spouse is 65 or over, use Sign the form and attach withholding
retirement benefits in your total federal
Table 2, “Minimum Filing Levels for Tax- statements (Form W-2 or 1099) showing
income.
payers 65 or Over” on this page. Maryland tax withheld equal to the refund
c. Add to your total federal income any
you are claiming.
Maryland additions to income. Do not
MARYLAND TAX WITHHELD Your form is then complete. You must
include any additions related to
IN ERROR: file within three years of the original due date
non-Maryland income or loss. (See
to receive any refund.
Instruction 11.) This is your Maryland If Maryland tax was withheld in error
gross income. from your income, you must file to obtain a
d. If you are a dependent taxpayer, add to your refund of the withholding. Complete all of the
total federal income any Maryland additions
Minimum Filing Level Tables
Table 1 Table 2
For taxpayers under 65 For taxpayers 65 or over
Single persons (including dependent taxpayers) . . .$ 8,950 Single, age 65 or over . . . . . . . . . . . . . . . . . . . . . . . .$10,300
Joint return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,900 Joint return, one spouse age 65 or over . . . . . . . . . 18,950
Married persons filing separately . . . . . . . . . . . . . . . 3,500 Joint return, both spouses age 65 or over . . . . . . . . 20,000
Head of household . . . . . . . . . . . . . . . . . . . . . . . . . 11,500 Married persons filing separately, age 65 or over . . 3,500
Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . 14,400 Head of household, age 65 or over . . . . . . . . . . . . . 12,850
Qualifying widow(er), age 65 or over . . . . . . . . . . . . 15,450
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 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
1
For electronic services and payments visit www.marylandtaxes.com

4. Use of federal return. First complete your 2008 federal income tax return.
4
You will need the information from beyond this point. Maryland law requires However, all items reported on your Mary-
your federal return in order to complete that your income and deductions be land return are subject to verification, audit
your Maryland return. Therefore, complete entered on your Maryland return exactly as and revision by the Comptroller’s Office.
your federal return before you continue they were reported on your federal return.
Name and address information. Complete the “Name,” “Address” and “Social Security Number” boxes.
5
The Social Security number(s) must be fication number with the Internal Revenue tions you may be entitled to and result in a
a valid number issued by the Social Secu- Service and should wait until you have balance due.
rity Administration of the United States received it before you file. Valid Social Security or tax identification
Government. If you, your spouse or A missing or incorrect Social Security or numbers are required for any claim of
dependent(s) do not have a Social Securi- tax identification number could result in exemption for a dependent.
ty number, you must apply for a tax identi- the disallowance of any credits or exemp-
County, city, town information. Fill in the boxes for MARYLAND COUNTY and CITY, TOWN OR TAXING AREA based on where in
6 Maryland you were employed on the last day of the tax period (December 31, 2008 for calendar year taxpayers).
IF YOU WORKED IN BALTIMORE CITY: IF YOU WORKED IN A MARYLAND 3. If you worked in one of the areas listed
COUNTY (NOT BALTIMORE CITY): under the county, write its name in the
Leave the MARYLAND COUNTY box
CITY, TOWN OR TAXING AREA box.
blank. 1. Write the name of the county in the
MARYLAND COUNTY box. 4. If you did not work in one of the areas
Write “Baltimore City” in the CITY,
listed for the county, leave the CITY,
TOWN OR TAXING AREA box. 2. Find the county in the list below.
TOWN OR TAXING AREA box blank.
LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND
ALLEGANY COUNTY CARROLL COUNTY GARRETT COUNTY PRINCE GEORGE’S COUNTY TALBOT COUNTY
BARTON HAMPSTEAD ACCIDENT BERWYN HEIGHTS EASTON
BELAIR MANCHESTER DEER PARK BLADENSBURG OXFORD
BOWLING GREEN-ROBERT’S PLACE MT. AIRY FRIENDSVILLE BOWIE QUEEN ANNE
CRESAPTOWN NEW WINDSOR GRANTSVILLE BRENTWOOD ST. MICHAELS
CUMBERLAND SYKESVILLE KITZMILLER CAPITOL HEIGHTS TRAPPE
ELLERSLIE TANEYTOWN LOCH LYNN HEIGHTS CHEVERLY
WASHINGTON COUNTY
FROSTBURG UNION BRIDGE MOUNTAIN LAKE PARK COLLEGE PARK
LAVALE WESTMINSTER OAKLAND COLMAR MANOR BOONSBORO
LONACONING COTTAGE CITY CLEARSPRING
CECIL COUNTY HARFORD COUNTY
LUKE DISTRICT HEIGHTS FUNKSTOWN
McCOOLE EAGLE HARBOR
CECILTON ABERDEEN HAGERSTOWN
MIDLAND EDMONSTON
CHARLESTOWN BEL AIR HANCOCK
MT. SAVAGE FAIRMOUNT HEIGHTS
CHESAPEAKE CITY HAVRE DE GRACE KEEDYSVILLE
POTOMAC PARK ADDITION FOREST HEIGHTS
ELKTON SHARPSBURG
WESTERNPORT GLENARDEN
HOWARD COUNTY
NORTH EAST SMITHSBURG
GREENBELT
PERRYVILLE WILLIAMSPORT
NO INCORPORATED
ANNE ARUNDEL COUNTY HYATTSVILLE
PORT DEPOSIT CITIES OR TOWNS
LANDOVER HILLS WICOMICO COUNTY
ANNAPOLIS RISING SUN
LAUREL
HIGHLAND BEACH KENT COUNTY DELMAR
MORNINGSIDE
CHARLES COUNTY FRUITLAND
BETTERTON MT. RAINIER
BALTIMORE COUNTY INDIAN HEAD HEBRON
CHESTERTOWN NEW CARROLLTON
NO INCORPORATED LA PLATA MARDELA SPRINGS
GALENA NORTH BRENTWOOD
CITIES OR TOWNS PORT TOBACCO PITTSVILLE
MILLINGTON
RIVERDALE PARK SALISBURY
ROCK HALL
SEAT PLEASANT
BALTIMORE CITY DORCHESTER COUNTY SHARPTOWN
UNIVERSITY PARK WILLARDS
MONTGOMERY COUNTY
BROOKVIEW
UPPER MARLBORO
CALVERT COUNTY CAMBRIDGE BARNESVILLE
WORCESTER COUNTY
CHURCH CREEK
CHESAPEAKE BEACH BROOKEVILLE QUEEN ANNE’S COUNTY
EAST NEW MARKET BERLIN
NORTH BEACH CHEVY CHASE SEC. 3 BARCLAY
ELDORADO OCEAN CITY
TOWN OF CHEVY CHASE CENTREVILLE
GALESTOWN POCOMOKE CITY
CAROLINE COUNTY (FORMERLY SEC. 4) CHURCH HILL
HURLOCK SNOW HILL
CHEVY CHASE SEC. 5
DENTON MILLINGTON
SECRETARY CHEVY CHASE VIEW
FEDERALSBURG QUEEN ANNE
VIENNA CHEVY CHASE VILLAGE
GOLDSBORO QUEENSTOWN
DRUMMOND
GREENSBORO SUDLERSVILLE
FREDERICK COUNTY FRIENDSHIP HEIGHTS
HENDERSON TEMPLEVILLE
BRUNSWICK GAITHERSBURG
HILLSBORO
BURKITTSVILLE GARRETT PARK
MARYDEL ST. MARY’S COUNTY
EMMITSBURG GLEN ECHO
PRESTON LEONARDTOWN
FREDERICK KENSINGTON
RIDGELY
MIDDLETOWN LAYTONSVILLE
TEMPLEVILLE
SOMERSET COUNTY
MT. AIRY MARTIN’S ADDITION
CRISFIELD
MYERSVILLE NORTH CHEVY CHASE
PRINCESS ANNE
NEW MARKET OAKMONT
ROSEMONT POOLESVILLE
THURMONT ROCKVILLE
WALKERSVILLE SOMERSET
WOODSBORO TAKOMA PARK
WASHINGTON GROVE
Filing status. Check the filing status box that matches the filing status you used on your federal return unless you are a dependent
7 taxpayer.
A dependent taxpayer is one who can box for filing status 6. Maryland and the other spouse is a non-
be claimed as a dependent on another Generally, if you filed a joint federal resident of Maryland. If you and your
person’s federal return. If married, taxpay- return for 2008, you must file a joint Mary- spouse filed separate federal returns, you
er and spouse must file separate returns. A land return. Married couples who file joint must file separate Maryland returns. A sur-
dependent taxpayer may not claim a per- federal returns may file separate Maryland viving spouse may file a joint return with a
sonal exemption for himself. Check the returns when one spouse is a resident of decedent if a joint federal return was filed.
Residence information. Answer all questions and fill in the appropriate boxes.
8
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5. Exemptions. Determine what exemptions you may claim, and check the appropriate boxes on the form.
9
EXEMPTIONS ALLOWED federal income tax instructions for further NOTE: If any other dependent is 65 or
You are permitted the same number of information. over, you receive an extra exemption of up to
exemptions which you are permitted on your In addition to the exemptions allowed on $3,200 that is not permitted on the federal
federal return; however, the exemption your federal return, you and your spouse are return. Make sure you check both boxes.
amount is different on the Maryland return. permitted to claim exemptions for being age Complete the exemptions area on the
Even if you are not required to file a federal 65 or over or for blindness. These additional front of Form 515 to determine the amount of
return, the federal rules for claiming exemptions are in the amount of $1,000 exemption allowance to enter on line 29.
exemptions still apply to you. Refer to the each.
NEW EXEMPTION AMOUNT
For tax years beginning in 2008, the personal exemption is $3,200. This exemption is partially 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.
If your filing status on your Maryland tax return is:
If your
Dependent Taxpayer
FEDERAL ADJUSTED GROSS INCOME Single or Married Joint, Head of Household, (eliglble to be claimed on
or Qualifying Widow(er) another taxpayer’s return)
is Filing Separately
Each Exemption is
But Not Over Each Exemption is
Over Each Exemption is
$3,200
$100,000 $0
$0 $3,200
$3,200
$125,000 $0
$100,000 $2,400
$3,200
$150,000 $0
$125,000 $1,800
$2,400
$175,000 $0
$150,000 $1,200
$1,800
$200,000 $0
$175,000 $1,200
$1,200
$250,000 $0
$200,000 $600
In excess of $250,000 $600 $0
$600
Income and adjustments. Complete lines 1-17 of the Federal Income column using the figures from your federal return.
10
Enter in the Maryland Wage Income able to Maryland unless they pertain to salary, wages or other compensation for
column all salaries or wages that were 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 If you also have income from Mary- income is taxed on Form 515 and the non-
other income or loss. Adjustments to fed- land such as business income, rental wage income on Form 505.
eral gross income are not generally applic- income, lottery winnings, etc., other than
Additions to income. Determine which additions to income apply to you. Write the appropriate amounts on lines 18 and 19
11 and the total on line 20 of Form 515. Instructions for each line:
Line 18. NON-MARYLAND LOSS. If you, enter the total amount on line 19 and are not subject to federal tax because
the amount on line 17 in Column 3 is a identify each item using the code letter. of a treaty.
loss, enter it on line 18 and do not make b. Pickup contributions of a state retire-
CODE LETTER
any entry on line 22. ment or pension system member. (The
▼
Line 19. OTHER ADDITIONS TO a. Wages, salaries or other compensation pickup amount will be stated separately
INCOME. If one or both of these apply to for services performed in Maryland that on your W-2 form.)
Subtractions from income. Determine which subtractions from income apply to you. Write the appropriate amounts on lines
12 22 and 23 and the total on line 24 of Form 515. Instructions for each line:
Line 22. TAXABLE MILITARY INCOME CODE LETTER c. The amount added to your taxable
▼
OF NONRESIDENT. Enter the amount of income for the use of an official vehicle
a. Child care expenses. You may subtract
military pay included in your federal adjust- used by a member of a state, county or
the cost of caring for your dependents
ed gross income that you received while in local police or fire department. The
while you work. There is a limitation of
the active service of any branch of the amount is stated separately on Form
$3,000 ($6,000 if two or more depen-
armed forces of the United States. W-2.
dents receive care.) Copy the amount d. The lesser of $1,200 or the Maryland
Line 23. OTHER SUBTRACTIONS from line 6 of either federal Form 2441 income of the spouse with the lower
FROM INCOME. If one or more of these or Form 1040A Schedule 2. income if both spouses have Maryland
apply to your Maryland income, enter the
b. Expenses up to $5,000 incurred by a income and you file a joint return.
total amount on line 23 and identify each
blind person for a reader, or up to
item using the code letter.
$1,000 incurred by an employer for a
reader for a blind employee.
COM/RAD-023
3
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6. Adjusted Gross Income (AGI) factor. You must adjust your standard or itemized deductions and exemptions using the AGI fac-
13 tor calculated in the worksheet below. NOTE: If Maryland adjusted gross income before subtractions (Line 2) is 0, use 0 as your
factor.
AGI FACTOR WORKSHEET
1
1. Enter your federal adjusted gross income (from line 17, Column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from line 25) . . . . . . . . . . . . . . . . .
.
3
3. AGI factor. (Divide line 2 by line 1.) If less than 0 or greater than 1, enter 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Standard deduction. Complete line 27 and check the box for Standard Deduction Method.
14
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 tion using the AGI factor from Instruction 13
to itemize deductions. Use the appropriate and 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 between: deduction is: line 26 is between: deduction is:
1,500 3,000
$1 - 10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ _________ $1 - 20,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ _________
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: . . . . . . . . . . . . . . . . . . .$ _________
.15 .15
Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . .X _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . .X _________
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:
2,000 4,000
$13,333 or over . . . . . . . . . . . . . . . . . . . . . . . . . . .$ _________ $26,667 or over . . . . . . . . . . . . . . . . . . . . . . . . . . .$ _________
Enter your standard deduction on line 1 below. Enter your standard deduction on line 1 below.
STANDARD DEDUCTION CALCULATION
1
1. Enter your standard deduction from Standard Deduction Worksheet above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
2
2. Enter your AGI factor (from line 3, Instruction 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
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 Item-
15 ized 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, Credit is claimed on Form 502CR must be You are not required to itemize deduc-
you must itemize your deductions on your added to line 2 of the following worksheet. tions on your Maryland return simply
federal return and complete federal Form NOTE: Certain high-income taxpayers are because you itemized on your federal
1040 Schedule A. Copy the amount from required to reduce their federal itemized return. Figure your tax each way to deter-
Schedule A, line 29, Total Itemized Deduc- deductions. If you had to reduce your mine which method is best for you.
tions, onto line 1 of the Itemized Deduction total federal itemized deductions, use the Your Maryland itemized deductions are
Worksheet below. Complete lines 1 to 5 and Itemized Deduction Worksheet For High- limited to those deductions related to
enter result on line 27 of Form 515. Also, Income Taxpayers to calculate the amount Maryland income. You must adjust the total
the amount of any donated easement of state and local income taxes to be itemized deductions using the AGI factor
deducted as a contribution for which a entered on line 2 of the following work- from Instruction 13 to figure your allowable
Preservation and Conservation Easements sheet. Maryland itemized deductions.
COM/RAD-023
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7. ITEMIZED DEDUCTIONS WORKSHEET
1
1. Total federal itemized deductions (from line 29, federal Schedule A) . . . . . . . . . . . . . . . . . . . . . . . .
2
2. State and local income taxes included in federal Schedule A, line 5 . . . . . . . . . . . . . . . . . . . . . . . .
3
3. Net deductions (Subtract line 2 from line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
4
4. Enter your AGI factor (from line 3, Instruction 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
5. Total Maryland itemized deductions (Multiply line 3 by line 4). Enter here and on line 27. . . . . . . .
ITEMIZED DEDUCTION WORKSHEET FOR HIGH-INCOME TAXPAYERS
$ _____________
1. ENTER the amount from line 29 of federal Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. ENTER the total of lines 4, 14 and 20, plus any gambling and casualty or theft losses
$ _____________
included in line 28 of federal Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$ _____________
3. Federal itemized deductions that were limited (SUBTRACT line 2 from line 1) . . . . . . . . . . . . . . . . . . .
4. Federal itemized deductions subject to limitation (ENTER the total of lines 9, 10, 11, 12, 13,19, 22 and
$ _____________
line 28 less any gambling and casualty or theft losses included in 28 of federal Schedule A . . . . . . . . .
_____________%
5. DIVIDE line 3 by line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$ _____________
6. ENTER the amount of state and local income taxes from line 5 of federal Schedule A . . . . . . . . . . . .
$ _____________
7. MULTIPLY line 5 by line 6. Enter here and on line 2 of the Itemized Deduction Worksheet . . . . . . . . . .
Exemption allowance computation. You must adjust the total exemption amount on line 29 using the AGI factor from Instruc-
16 tion 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 505NR using
17 Instruction 18.
The 2008 Maryland tax rate schedules are use the tax tables if your income is under ure your tax. The tax tables and the Mary-
shown on page 6 so you can see the tax rate $50,000; otherwise, use the appropriate row land Tax Computation Worksheet Schedules
that applies to all levels of income; however, in the Maryland Tax Computation Worksheet in the nonresident tax booklet have been
do not use them to figure your tax. Instead Schedules at the end of the tax tables to fig- based on these tax rate schedules.
Figure the Maryland tax. You must use the tax table if your taxable income is less than $50,000. Using Form 505NR, Non-
18 resident Income Tax Calculation, follow the line-by-line instructions below to figure your Maryland tax.
Line 1. • Income subject to tax as a resident Line 10. If you are using the standard
Enter the taxable net income from Form when required to file a Form 502, 505 deduction, multiply the standard deduction
515, line 32. and 515 should be included. from line 1 of the Standard Deduction
• Line 17 of column 3 should also Worksheet in Instruction 14 by the factor on
Line 2. Find the income range in the tax
include income for wages earned in line 9 of this form, and enter the result on
table that applies to the amount on line 1 of
Maryland by a nonresident rendering line 10a. If you are itemizing your deduc-
Form 505NR. Find the Maryland tax corre-
police, fire, rescue, or emergency tions, multiply the net deductions from line
sponding to your income range. Enter the
services in an area covered under a 3 of your Itemized Deductions Worksheet in
tax amount from the tax table. Tax tables
state of emergency declared by the Instruction 15 by the factor on line 9 of this
are located at the end of the instructions in
Maryland Governor, if the wages are form, and enter the result on line 10b.
the nonresident tax booklet.
paid by a nonprofit organization not Line 11. If you are using the standard
If your taxable income on line 1 is $50,000
registered to do business in the state deduction, subtract line 10a from line 8. If
or more, use the Maryland Tax Computation
and not otherwise doing business in you are using itemized deductions, sub-
Worksheet Schedules appropriate for your
the state, or by a state, county or tract line 10b from line 8.
filing status at the end of the tax tables, or
political subdivision of a state, other
refer to the tax rate schedules. Line 12. Multiply the total exemption
than the State of Maryland.
Line 3. Enter your federal adjusted gross amount on Form 515, line 29 by the factor
Line 6. Enter the amount of your subtrac-
income (FAGI) from Form 515, line 17 (col- on line 9.
tions that you had included on line 23 of
umn 1). Form 515. Line 13. Subtract line 12 from line 11. This
Line 4. Enter the amount from Form 515, is your Maryland taxable net income.
Line 7. Add lines 5 and 6.
line 21. Line 14. Enter the tax from line 2 of this
Line 8. Subtract line 7 from line 4. This is
Line 5. Enter all of your non-Maryland form.
your Maryland Adjusted Gross Income.
income from Form 515 line 17, (column 3) Line 15. Divide the amount on line 13 of
Line 9. Compute your Maryland income
including taxable military income of a non- this form by the amount on line 1. Carry this
factor by dividing line 8 by line 3. Carry the
resident, if applicable. Maryland nonresident factor to four decimal
factor to four decimal places. If the factor is
• Line 17 of column 3 should also places. If more than 1.0000, enter 1.0000.
greater than 1.0, enter 1.0000. If your FAGI
include any income from Maryland
is less than 0, enter 1.0000. Line 16. Multiply line 14 by line 15 to arrive
sources (other than wages) that was
at your Maryland tax. Enter this amount on
included in Maryland taxable income
line 16 and on Form 515, line 33.
on Form 505.
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COM/RAD-023 5