Maryland Form 505 is the Nonresident Income Tax Return that people who live outside Maryland file with the Comptroller of Maryland to report and pay tax on income they earned from Maryland sources. You file it when your permanent home (your domicile) is in another state, but you pulled in wages, rent, business profits, or gambling winnings tied to Maryland.
The form solves a tricky problem: Maryland wants its cut of money earned inside its borders, but it can only tax the Maryland slice of your total income, not your whole paycheck. Get the three-column income split wrong and you either overpay by hundreds of dollars or trigger a notice, a hold, or a penalty. For the 2025 tax year, the personal exemption sits at $3,200 and the late-filing penalty can reach 25% of the unpaid tax, so accuracy pays off fast. This guide walks the current 2025 form (revision 09/25), due April 15, 2026.
Here is what you will learn:
- 📋 Who must file Form 505 and who is off the hook thanks to reciprocity
- 🧮 How to split income across the Federal, Maryland, and Non-Maryland columns line by line
- ✍️ Exactly what to write in every box, with named examples on the page
- 🚫 The field-level mistakes that cause refunds to vanish or get delayed
- ❓ Plain answers to the questions nonresident filers ask most
What Form 505 Is and Who Must File It
Form 505 is Maryland’s income tax return built only for nonresidents. A nonresident is someone whose permanent home is in a state other than Maryland and who is not a statutory resident. You become a statutory resident if you keep a place to live in Maryland for more than six months (183 days) of the year and you are physically present in the state for 183 days or more, per the nonresident booklet instructions. Statutory residents file Form 502 instead.
The law that drives the form comes from the Tax-General Article of the Annotated Code of Maryland, which lets the Comptroller tax income from Maryland real estate, from a business or job carried on in Maryland, and from gambling won in Maryland. The plain-English version: if the money has Maryland roots, Maryland can tax it. The consequence of ignoring this is steep, since the law allows civil fines, criminal fines, and even seizure of wages or property to collect unpaid tax. A common misconception is that living out of state shields all your income; it only shields income with no Maryland source.
You must file Form 505 if all three of these are true at once. First, you are a nonresident of Maryland. Second, you are required to file a federal return based on the federal income levels. Third, you received income from Maryland sources. For 2025, the minimum filing level is $15,750 for a single filer under 65 and $31,500 for a married couple filing jointly under 65, matching the Comptroller’s filing tables.
You do not have to file if your Maryland gross income falls below your filing threshold, if you had no Maryland-source income at all, or if reciprocity covers you. Residents of Washington, D.C., Virginia, and West Virginia who earned only wages in Maryland are exempt from Maryland tax on those wages. The same goes for Pennsylvania residents in counties that do not tax Maryland residents.
Before You Start: Documents and Information You Need
Filing goes faster when you gather everything before you open the form. Maryland law requires your income and deductions to match your federal return exactly, so the federal return must come first. Pull these items together now so you are not stuck hunting mid-form.
- Your completed 2025 federal return (Form 1040). Maryland copies dozens of figures straight from it, and a mismatch invites an audit or revision.
- All W-2 forms. These show your wages and the Maryland tax withheld; without them, you cannot prove the refund you claim.
- All 1099 forms. These cover contractor pay, interest, dividends, retirement, and gambling; missing one understates income and risks a notice.
- Your Social Security card (or ITIN letter). Your name and number must match SSA records, or your personal exemption gets disallowed.
- Records of Maryland-source income. Rental statements, K-1s, and business ledgers let you split the Maryland column correctly.
- Form 502B if you have dependents. You must attach it to claim dependent exemptions on Form 505.
- Form 505NR. This companion worksheet calculates your actual Maryland tax and must be attached.
- Your bank routing and account numbers. These are required if you want a direct-deposit refund instead of a paper check.
- Your 2024 Maryland return, if you filed one. The form asks whether you filed last year and which type.
- The exact dates you lived in Maryland, if any. The residence section asks for these in MMDDYYYY format.
If any document is missing, the most common fallout is a delayed refund or a balance-due notice, because the Comptroller cross-checks every figure against W-2, 1099, and federal data.
Where to Get the Form and How to Access It
You can get the official 2025 Form 505 free from the Comptroller of Maryland. The cleanest route is the official Form 505 PDF, which you can fill in on screen, save, and print. The matching nonresident instruction booklet holds the tax tables, code numbers, and line-by-line guidance you will lean on.
To file electronically and skip the printer, use the state’s free Maryland iFile portal. iFile walks you through the same lines, does the math, and sends an acknowledgement that your return arrived. You can also use approved commercial software or a tax preparer enrolled in the Maryland Electronic Filing Program.
Always confirm you have the 2025 version before you start. The revision code 09/25 and the form number COM/RAD-022 print at the bottom of each page. Filing on a prior-year form is a frequent error that forces the Comptroller to reject the return and ask you to refile, which can blow past the deadline. Use blue or black ink on paper returns; pencil, red ink, or colored paper slows processing.
Step-by-Step: How to Fill Out Maryland Form 505 Line by Line
Work through the form in the order the Comptroller prints it: identity at the top, then filing status, residence, exemptions, the three-column income grid, deductions, the tax math on Form 505NR, payments, and your signature. Take each box in turn.
Tax Year and Fiscal Year Line
This top line asks which tax year the return covers. Most people file on a calendar year, so you leave the fiscal-year boxes blank and rely on the printed 2025. If your tax year does not run January through December, you enter the beginning and ending dates in the fiscal-year spaces. For example, Sofia Reyes, who uses a calendar year, writes nothing here and moves on. The edge case is a business owner on a fiscal year ending June 30, who would enter 07/01/2025 beginning and 06/30/2026 ending. A common mistake is entering fiscal dates when you actually use a calendar year, which can mismatch your federal return and trigger a processing hold. Many filers wrongly believe everyone must enter dates here; calendar-year filers should leave it blank.
Social Security Number(s)
This field asks for your nine-digit Social Security Number, and your spouse’s if filing jointly. Enter each digit clearly in its own box, with no dashes. Daniel Okafor writes 123-45-6789 as the separate digits 1 2 3 4 5 6 7 8 9. If you are not eligible for an SSN, you use the ITIN the IRS issued you and wait until it arrives before filing. The most common mistake is a missing or unreadable digit, which delays the entire return and can disallow your exemptions. People often assume any number works, but the SSN or ITIN must be a valid number issued by the federal government, or credits and exemptions get denied.
Name and Mailing Address
This section asks for your full legal name and current mailing address. Use the name exactly as it appears on your Social Security card, then fill Address Line 1 with your street number and street name. Maria Lopez enters MARIA LOPEZ and 418 Glenwood Ave on Line 1, then Richmond, VA 23220 below. If you use a P.O. Box, write “PO Box” and the number on Line 1 and leave Line 2 blank; foreign filers complete the country, province, and postal-code lines instead. The common mistake is a name that does not match SSA records, which costs you your personal exemption until you fix it with the Social Security Administration at 1-800-772-1213. Many filers think the address just routes their refund, but it also determines where notices go, so an old address can mean a missed deadline.
Maryland County and City, Town, or Taxing Area
This field asks where in Maryland you worked on the last day of the tax period, December 31, 2025, if you earned Maryland wages. Write the county name on the Maryland County line, and the city, town, or taxing area on the line below it. Daniel Okafor, who worked in Rockville, writes Montgomery on the county line and Rockville below it. If you worked in Baltimore City, you leave the county line blank and write “Baltimore City” on the taxing-area line, an exception many filers miss. The common mistake is naming where you live instead of where you worked, which can misapply local tax figures. People often think this box is optional; it drives the special nonresident tax, so a blank here can understate what you owe.
Filing Status (Lines 1–6)
This section asks you to check one box that matches the filing status from your federal return. If you filed a joint federal return, you generally file a joint Maryland return, unless one spouse is a Maryland resident and the other is not. Janet Pierce and her husband filed jointly on their federal return, so she checks Box 2, Married filing joint return. The edge case is a married couple where only one earns Maryland income; they may still file jointly, but separate returns are allowed when residency differs. A frequent mistake is checking single when someone can claim you as a dependent, which should instead be Box 6, Dependent taxpayer with 0 in Exemption Box A. Many people believe they can pick whatever status saves money, but Maryland status must follow the federal return.
Residence Information
This section asks a set of yes-or-no questions plus your state of legal residence. Enter the two-letter code for your home state, answer whether you were a resident of another state all year, whether you or your spouse is military, and whether you filed a 2024 Maryland return. Maria Lopez, a Virginia resident all year, enters VA, checks “Yes” to full-year residency elsewhere, “No” to military, and notes her 2024 nonresident return. You must also enter the exact dates you lived in Maryland in MMDDYYYY format, or write “NONE” if you never lived there. The common mistake is skipping these questions, since the instructions say answer them all; a blank “resident of another state” answer can flip your status to resident. People often think the Maryland-dates line is for vacations, but it means actual residence, so most true nonresidents write “NONE”.
Exemptions (Parts A–D)
This area asks how many exemptions you claim and their dollar value. Part A covers you and your spouse, Part B adds $1,000 each for being 65-or-over or blind on the last day of the year, and Part C pulls dependents from Line 3 of Form 502B. Janet Pierce checks herself and her spouse in Part A, claims no age or blindness boxes, enters two dependents from her 502B in Part C, then totals all exemptions in Part D. The personal exemption is $3,200, but it shrinks once federal adjusted gross income tops $100,000 ($150,000 for joint, head of household, or qualifying surviving spouse). The common mistake is claiming dependents without attaching Form 502B, which voids those exemptions. Many filers assume the over-65 bonus applies if they turn 65 after year-end, but you must be 65 on or before December 31, 2025 to qualify.
Income and Adjustments Information (Lines 1–17)
This is the heart of the form: a three-column grid for Federal Income, Maryland Income, and Non-Maryland Income. Enter your federal figures in Column 1 exactly as they appear on your federal return, then split each line so Column 2 holds only Maryland-source income and Column 3 holds everything else. Daniel Okafor lists $72,000 of wages in Column 1, puts $72,000 in Column 2 because he earned it all in Maryland, and leaves Column 3 blank. Note that pensions, IRA distributions, unemployment, interest, dividends, and Social Security are never Maryland-source for a nonresident, so they belong in Columns 1 and 3 only. The biggest mistake here is double-counting income in both Columns 2 and 3, which inflates your Maryland tax; each dollar belongs in exactly one of those two columns. A widespread misconception is that all wages from a Maryland employer are taxable, but D.C., Virginia, and West Virginia residents enter wages in Column 3 thanks to reciprocity.
Additions to Income (Lines 18–21)
This section asks for income Maryland adds back that your federal return left out. Line 18 captures non-Maryland losses and adjustments, Line 19 takes coded additions from Instruction 12, and Line 20 totals them. Carlos Mendez, who deducted a non-Maryland rental loss federally, adds it back on Line 18 because losses outside Maryland cannot reduce Maryland income. Line 21 then combines your federal AGI from Line 17, Column 1 with these additions. The common mistake is forgetting to add back a non-Maryland loss, which understates Maryland income and can trigger a correction notice. Many filers think additions only apply to businesses, but several personal code-letter items in Instruction 12 also belong here.
Subtractions From Income (Lines 22–25)
This section lets you remove income Maryland does not tax. Line 22 is taxable military income of a nonresident, Line 23 holds coded subtractions from Instruction 13, and Line 24 totals them. Aisha Bennett, a military spouse, enters her qualifying military-related subtraction using the correct code letter, then Line 25 shows her Maryland AGI before removing non-Maryland income. Enter only subtractions Maryland actually allows, since invented subtractions get reversed on audit. The common mistake is claiming a federal-style subtraction that Maryland does not recognize, which delays the return. People often believe all retirement income can be subtracted here, but for nonresidents that income simply never enters the Maryland column in the first place.
Deduction Method (Lines 26a–26f)
This section asks you to pick the standard or itemized deduction, matching your federal choice. For the standard method you enter the amount on Line 26a; for itemized you complete Lines 26b through 26e and subtract state and local income taxes. Maria Lopez takes the standard deduction and enters the 2025 amount on Line 26a, then multiplies it by her AGI factor on Line 26f. Because you are a nonresident, the deduction is prorated by the Maryland income factor from Instruction 14, so only the Maryland share counts. The common mistake is using the full deduction without applying the AGI factor, which overstates the deduction and gets adjusted. Many filers think they can itemize on Maryland while taking the standard federally, but your Maryland method must follow your federal choice.
Net Income, Exemption Allowance, and Taxable Net Income (Lines 27–31)
This block turns your income into taxable net income. Line 27 subtracts your deduction from Maryland AGI, Line 28 carries your total exemptions, Line 29 is your AGI factor, and Line 30 multiplies the two to prorate the exemption. Daniel Okafor lands on a Line 31 taxable net income after multiplying his $3,200 exemption by his AGI factor, since nonresidents only get the Maryland share of exemptions. Line 31a captures net capital gain subject to the new 2% surtax for filers above $350,000 of federal AGI. The common mistake is using the full exemption instead of the prorated amount, which understates tax. Many filers assume Line 31 is where they compute tax, but the instruction is clear that you figure the actual tax on Form 505NR first.
Maryland Tax Computation Using Form 505NR (Lines 32a–37)
This section pulls your tax from the companion Form 505NR, which you must complete and attach before finishing page 3. Line 32a is the Maryland tax from Line 16 of Form 505NR, Line 32b is the special nonresident tax from Line 17 of 505NR, and Line 32e totals all tax. Carlos Mendez completes 505NR, copies his tax to Line 32a and his special nonresident tax to Line 32b, then subtracts credits on Lines 33 through 36 to reach Line 37. The special nonresident tax replaces the local tax that residents pay, so skipping 505NR leaves Line 32b blank and undercharges you. The common mistake is filing Form 505 without attaching 505NR, which stalls the whole return. Many filers think nonresidents avoid local tax, but the special nonresident tax exists precisely to fill that gap.
Contributions and Total Tax (Lines 38–43)
This section lets you donate part of any refund to state funds and then totals your tax. Lines 38 through 42 cover the Chesapeake Bay and Endangered Species Fund, the Developmental Disabilities Fund, the Maryland Cancer Fund, the Fair Campaign Financing Fund, and the Maryland Veterans Trust Fund. Janet Pierce gives $10 to the Chesapeake Bay fund on Line 38, then adds Lines 37 through 42 to reach her total tax on Line 43. These donations are voluntary and reduce your refund dollar for dollar. The common mistake is entering a donation larger than your refund, which creates a balance due. People often think these boxes are mandatory, but every contribution line is optional.
Payments and Credits (Lines 44–49)
This section tallies what you already paid toward Maryland tax. Line 44 is total Maryland tax withheld from your W-2 and 1099 forms, Line 45 is withholding on Form MW506NRS from selling Maryland real estate, and Line 46 covers estimated payments. Carlos Mendez, who sold a Maryland rental, enters the MW506NRS withholding on Line 45 and his estimated payments on Line 46, then totals everything on Line 49. Attach the W-2 and 1099 forms whenever Maryland tax was withheld, or the credit gets denied. The common mistake is claiming withholding without attaching the statements, which erases the credit and shrinks your refund. Many home sellers forget Line 45 entirely, leaving real-estate withholding unclaimed and overpaying by thousands.
Balance Due, Overpayment, and Refund (Lines 50–56)
This final money block decides whether you owe or get a refund. If Line 43 tops Line 49, you owe and enter the balance on Line 50; if Line 49 is larger, you enter the overpayment on Line 51 and your refund on Line 53. Maria Lopez finds her payments exceed her tax, enters her overpayment on Line 51, sends nothing to 2026 estimated tax on Line 52, and claims her full refund on Line 53. To get direct deposit, complete Lines 56a through 56d with your account type, nine-digit routing number, and account number. The common mistake is a wrong routing or account number, which bounces the deposit and forces a slow paper check. People often think a refund is automatic, but you must check the direct-deposit authorization box for it to land in your account.
Signature, Code Numbers, and Attachments
This last section makes the return valid. Sign and date the form, add your daytime phone number, and have your spouse sign if filing jointly; an unsigned return is treated as not filed. Aisha Bennett signs and dates page 3, enters any three-digit code numbers the instructions require, and staples her W-2 forms in the marked spot with one staple. Attach Form 505NR, Form 502B if you claimed dependents, and any 502CR or 502CG you used. The common mistake is forgetting a signature, which lets the Comptroller reject the return and start the late clock. Many filers believe e-filing skips the signature, but the electronic process collects an equivalent authorization.
Three Filled-Out Examples Using Real Scenarios
These three walkthroughs follow named nonresidents through the most common Form 505 situations. Each shows what the filer enters in the key sections.
Scenario 1: Daniel Okafor, a New Jersey resident with Maryland W-2 wages. Daniel lives in New Jersey, which has no wage reciprocity with Maryland, and commutes to a job in Rockville.
| Form Section | What Daniel Enters |
|---|---|
| State of legal residence | NJ |
| Resident of another state all year? | Yes |
| Maryland County / Taxing Area | Montgomery / Rockville |
| Dates resided in Maryland | NONE |
| Filing status | Box 1, Single |
| Line 1 Wages — Column 1 (Federal) | $72,000 |
| Line 1 Wages — Column 2 (Maryland) | $72,000 |
| Line 32b Special nonresident tax | Pulled from Form 505NR |
Scenario 2: Carlos Mendez, an out-of-state owner of a Maryland rental property. Carlos lives in Florida and rents out a townhouse in Baltimore County that he sold mid-year.
| Form Section | What Carlos Enters |
|---|---|
| State of legal residence | FL |
| Line 10 Rents — Column 2 (Maryland) | $14,500 |
| Line 18 Additions (non-MD loss) | Added back |
| Line 32a Maryland tax | From Form 505NR |
| Line 45 MW506NRS withholding | $9,200 |
| Line 49 Total payments | Sum including Line 45 |
| Line 53 Refund | Overpayment refunded |
| Form 505NR attached | Yes |
Scenario 3: Aisha Bennett, a military spouse claiming a residency exemption. Aisha’s spouse is stationed in Maryland, but the couple keeps Texas as their legal residence.
| Form Section | What Aisha Enters |
|---|---|
| State of legal residence | TX |
| Military member? | Yes |
| Line 1 Wages — Column 3 (Non-MD) | Wages protected by residency |
| Line 22 Taxable military income | As applicable |
| Line 23 Other subtractions | Correct code letter |
| Exemptions Part A | Herself and spouse |
| Form 502B attached | If dependents claimed |
| Line 53 Refund | Withholding refunded |
How to File the Completed Form
You can file Form 505 four ways, and the channel you pick changes your deadline and proof. Pick the one that fits your comfort with technology and whether you owe.
- Online via iFile. File free through the Maryland iFile portal; there is no filing fee, you can pay any balance by direct debit, and you get an electronic acknowledgement to keep as proof. E-filers who also pay electronically can push their payment date to April 30. Processing and refunds run fastest on this channel.
- By mail without payment. Send the signed original return, with W-2s and 505NR attached, to the Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001. Keep a copy and use certified mail for proof of timely filing. Paper processing takes several weeks.
- By mail with payment. Attach a check or money order to Form PV, write the last four digits of your SSN on the check, and mail to the Comptroller of Maryland, Payment Processing, PO Box 8888, Annapolis, MD 21401-8888. Do not staple the check to Form 505; place Form PV on top. Your canceled check is your proof of payment.
- Through a preparer or software. Any preparer in the Maryland Electronic Filing Program can e-file for you, often with their own fee; you keep the signed authorization and their acknowledgement as proof.
For any channel, your return is due April 15, 2026, and you must file within three years of that date to claim a refund. Online payment by credit card is available through the Comptroller’s payment page if you prefer plastic.
What Happens After You File
Once the Comptroller receives your return, it runs through automated checks that match your figures against your W-2, 1099, and federal data. If everything lines up, a refund by direct deposit usually arrives within a couple of weeks for e-filers and several weeks for paper filers, while balance-due payments post to your account. You can track refund status through the Comptroller’s online tools.
If something looks off, the Comptroller mails a notice asking for documents or proposing a change, and the return goes on hold until you respond. A mismatched name, a missing 505NR, or an unsigned return are common triggers. The consequence of a slow response is a longer delay and possible interest if tax turns out to be owed. A frequent misconception is that filing ends the matter; the office can audit, verify, and revise any item on your return for years afterward, so keep copies and attachments.
Mistakes to Avoid When Filling Out the Form
Form 505 has more potential errors than a simple return because every column split is its own decision. Watch for these.
- Filing the wrong year’s form. A prior-year form gets rejected and can push you past the deadline.
- Skipping Form 505NR. Without it, Lines 32a and 32b are blank and your tax is wrong.
- Double-counting income in Columns 2 and 3. This inflates Maryland tax and triggers a notice.
- Treating Maryland-employer wages as taxable for D.C., VA, or WV residents. Reciprocity means those wages go in Column 3, so you overpay if you misplace them.
- Forgetting to attach Form 502B for dependents. Your dependent exemptions get disallowed.
- Using the full exemption or deduction without the AGI factor. This overstates both and gets adjusted downward.
- Leaving the Maryland county and taxing-area box blank. It drives the special nonresident tax, so a blank understates what you owe.
- A name that does not match your Social Security card. Your personal exemption gets denied until you fix it with SSA.
- Omitting MW506NRS withholding on Line 45. Real-estate sellers leave large refunds unclaimed.
- Not attaching W-2 and 1099 forms when claiming withholding. The withholding credit gets denied.
- A wrong bank routing or account number. Your direct deposit bounces and a slow paper check replaces it.
- Forgetting to sign. An unsigned return counts as not filed and starts the late-penalty clock.
Do’s and Don’ts
These quick rules keep your return clean and fast.
- Do complete your federal return first, because Maryland copies its figures and a mismatch invites audit.
- Do use blue or black ink on paper, since pencil and red ink slow processing.
- Do attach Form 505NR, because it holds your actual tax calculation.
- Do keep a full copy with all attachments, since the Comptroller can revise the return for years.
- Do double-check your routing and account numbers, because a typo means no direct deposit.
- Do confirm the 09/25 revision code, so you know you have the 2025 form.
- Don’t put the same income in both the Maryland and Non-Maryland columns, because it inflates your tax.
- Don’t write “none” or “zero” on blank lines, since the instructions say leave them blank.
- Don’t staple a check to Form 505, because it must ride on top of Form PV instead.
- Don’t claim dependents without Form 502B, since the exemptions get voided.
- Don’t assume reciprocity is automatic, because you must place wages in Column 3 yourself.
- Don’t miss the April 15, 2026 deadline, since penalties and interest start the next day.
Pros and Cons of Filing on Your Own vs. With Help
Many nonresidents can file Form 505 alone, but the three-column split makes professional help worth considering for complex income. Weigh both paths.
| Filing on Your Own | Filing With a Professional |
|---|---|
| Pro: Free through iFile, so you keep every dollar of any refund. | Pro: A pro handles the Maryland-source split, reducing the risk of a costly column error. |
| Pro: You control the timeline and file the moment you are ready. | Pro: Preparers know reciprocity and MW506NRS rules that trip up DIY filers. |
| Pro: iFile does the math, lowering arithmetic mistakes. | Pro: A pro can represent you if the Comptroller sends a notice. |
| Pro: You learn your own tax picture for future years. | Pro: Software pulls federal data automatically, saving time on the grid. |
| Pro: No preparer fee eats into a small refund. | Pro: Helpful for multi-state, rental, or business income that spans columns. |
| Con: Easy to misplace income across columns and overpay. | Con: Preparer fees can exceed a modest refund. |
| Con: You must learn reciprocity and proration rules yourself. | Con: You still must gather every document for the preparer. |
| Con: A mistake can mean a notice you handle alone. | Con: Quality varies, so an unqualified preparer can still err. |
| Con: Time-consuming for complex Maryland income. | Con: You hand over sensitive financial data to a third party. |
| Con: No one to catch a missed credit or subtraction. | Con: Scheduling around tax season can be hard. |
FAQs
Do I file Form 505 or Form 502?
No for true nonresidents who keep their permanent home outside Maryland; you file Form 505. You file Form 502 only if you are a Maryland resident, a statutory resident, or a part-year resident for the resident portion.
Do D.C., Virginia, and West Virginia residents owe Maryland tax on wages?
No, thanks to reciprocity, if you earned only wages in Maryland and did not keep a Maryland home for more than 183 days. You enter those wages in the Non-Maryland column instead.
Do I write income in both the Maryland and Non-Maryland columns?
No, never put the same dollar in both Column 2 and Column 3. Each dollar of income belongs in exactly one of the two columns, or your Maryland tax inflates.
Do I have to attach Form 505NR?
Yes, Form 505NR calculates your Maryland tax and special nonresident tax, and Lines 32a and 32b come straight from it. Filing without it stalls your return.
Do I enter wages in Column 2 if my employer is in Maryland?
No, not automatically; Column 2 is for income actually sourced to Maryland, and reciprocity residents place wages in Column 3 even with a Maryland employer.
Do I write my dates in Maryland if I never lived there?
No, you write “NONE” in the Maryland-dates field if you never resided in the state. Most true nonresidents enter “NONE” here.
Do I need Form 502B for dependents?
Yes, you must attach Form 502B to claim dependent exemptions on Form 505, and Part C pulls from Line 3 of that form. Without it, the exemptions are disallowed.
Do I get the full $3,200 personal exemption?
No, not always; the exemption phases down once federal AGI tops $100,000 ($150,000 for joint filers), and nonresidents only get the prorated Maryland share via the AGI factor.
Do I have to claim withholding from a Maryland property sale?
Yes, you claim MW506NRS withholding on Line 45, or you forfeit a refund that can run into the thousands. Attach the supporting documentation.
Do I owe penalties if I file late?
Yes, Maryland charges a late penalty plus interest on unpaid tax, and severe cases allow fines and collection actions. File and pay by April 15, 2026 to avoid this.
Do I have to use blue or black ink on paper?
Yes, the Comptroller requires blue or black ink and rejects pencil, red ink, or colored paper. Wrong ink slows or stalls processing.
Do I have to sign the return?
Yes, an unsigned return is treated as not filed, and a joint return needs both spouses’ signatures. A missing signature starts the late-filing clock.
Do I report retirement income or Social Security in the Maryland column?
No, pensions, IRA distributions, and Social Security are never Maryland-source for a nonresident, so they go in Columns 1 and 3 only, never Column 2.
Do I qualify for the extra over-65 exemption if I turn 65 next week?
No, you must be 65 on or before December 31, 2025 to claim the $1,000 age exemption. Turning 65 before you file but after year-end does not count.
Related reading
- How to Fill Out Maryland Form 502 (w/Examples) + FAQs
- How to Fill Out Maryland Form 502CR (w/Examples) + FAQs
- How to Fill Out Maryland Form 502SU (w/Examples) + FAQs
- How to Fill Out Maryland Form 502UP (w/Examples) + FAQs
- How to Fill Out Maryland Form 505NR (w/Examples) + FAQs
- How to Fill Out Maryland Form 510 (w/Examples) + FAQs