505: Maryland Nonresident Income Tax Return (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Form 505 is Maryland's 2024 Nonresident Income Tax Return. It reports federal, Maryland and non-Maryland income, along with deductions, exemptions, taxes, credits and payments to determine a balance due or refund.
What you'll need
Have your federal return information available, including income and adjustments. If you itemize deductions, you will need federal Schedule A information.
Attach these forms and documents when applicable:
- Form 505NR: Complete and attach it to calculate Maryland tax and special nonresident tax.
- W-2 and 1099 forms: Attach forms showing Maryland tax withheld.
- Form 502B: Required if you claim dependents.
- Form 502CR: Attach it when reporting credits or recaptured credit from that form.
- Maryland Schedule K-1 (510/511): Attach it when reporting nonresident tax paid by pass-through entities.
- Form 588: Use it to split a direct-deposit refund.
- Form PV: Include it with a payment.
If you answer “No” to being a resident of another state for all of 2024, attach an explanation. The form also requires additional documentation for a nonresident sale of real property and refers you to Instruction 9 for details.
How to file
Use blue or black ink for a paper return. Complete Form 505NR before continuing with the Maryland tax computation on Form 505. Sign and date the return.
Electronic filing: You must file electronically to claim business tax credits on Form 500CR.
Mailing without a payment: Send your completed return to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Mailing with a payment: Make your check or money order payable to Comptroller of Maryland. Include your Social Security number or ITIN. For a joint return, use the primary taxpayer’s number.
Attach the check or money order to Form PV. Place Form PV and the attached payment on top of Form 505, but do not attach them to Form 505. Mail to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
The form also provides a QR code for making an online payment.
Common mistakes
- Leaving out Form 502B when claiming dependents. You must attach it to receive the applicable exemption amount.
- Using a name that does not match your Social Security card. The form says to contact SSA at 1-800-772-1213 or ssa.gov if the names do not match, to ensure credit for personal exemptions.
- Not selecting a deduction method. All taxpayers must select a method and check the appropriate box.
- Entering unclear or incorrect bank details. Verify that all direct-deposit account information is correct and clearly legible.
- Leaving your taxpayer identification number off a payment. The form warns that this will delay payment processing. Use the primary taxpayer’s number for a joint return.
- Attaching payment to Form 505. Attach the payment to Form PV instead, and place it on top of Form 505.
- Paper-filing a claim for Form 500CR business tax credits. The form requires electronic filing for these credits.
Questions people ask
What if I did not live in Maryland during 2024?
Enter “NONE” in the field asking for the dates you resided in Maryland during 2024.
What if Maryland taxes were withheld in error?
Check the box labeled “Maryland taxes withheld in error.” The form refers you to Instruction 4 for details.
Can I receive my refund by direct deposit?
Yes. Check the authorization box and enter the account type, nine-digit routing number, account number, and names as they appear on the bank account. Check the separate box if the refund will go to an account outside the United States. Use Form 588 to split the direct deposit.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 50 lets you apply an overpayment from your 2024 return to 2025 estimated tax. Line 51 shows the remaining amount to be refunded.
When does the form require payment in full?
If the total amount due on line 53 is $1 or more, the form says to pay in full with the return and include Form PV.