505: Maryland Nonresident Income Tax Return (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Form 505 is Maryland’s 2025 Nonresident Income Tax Return for individuals. It reports federal, Maryland and non-Maryland income, deductions, exemptions, taxes, credits and payments to determine a balance due or refund.
What you'll need
Have the following ready, as applicable:
- W-2 and 1099 forms: Attach them if they show Maryland tax withheld. The form provides a place to attach W-2 statements with one staple.
- Form 505NR: Complete and attach it to calculate Maryland tax and special nonresident tax.
- Form 502B: Attach this dependents' information form if you claim dependents.
- Federal tax information: The return asks for federal income and adjustments. If you itemize deductions, it asks for the amount from line 17 of federal Schedule A.
- Form 502CG: Attach it when reporting net capital gain income subject to additional tax on line 31a.
- Form 502CR: Attach it when reporting the credits or recaptured credit identified on the return.
- Maryland Schedule K-1 (510/511): Attach it when reporting nonresident tax paid by pass-through entities.
- Form PV: Include it with a payment.
If you report withholding on Form MW506NRS from a real property sale, the form says additional documentation is required and refers you to Instruction 9. That instruction is not included in the supplied text.
For direct deposit, have your account type, nine-digit routing number, account number, and the name or names on the bank account.
How to file
Complete the return
Enter your identity, residence, filing status, income, deductions, and exemptions. Complete Form 505NR before continuing with the Maryland tax computation on page 3, and attach it. Sign and date the return; the form also provides a spouse's signature line.
Mail without a payment
Send your completed return to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Mail with a payment
Make your check or money order payable to Comptroller of Maryland. Include the last four digits of 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, not to Form 505. Place Form PV with the attached payment on top of Form 505 and mail to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
If the total amount due on line 55 is $1 or more, the form says to pay it in full with the return.
Electronic filing and online payment
You must file electronically to claim business tax credits on Form 500CR. To make an online payment, the form directs you to scan its QR code and follow the instructions.
Common mistakes
- Leaving out Form 502B when claiming dependents. The form says you must attach it to receive the applicable exemption amount.
- Using a name that does not match your Social Security card. The form advises contacting SSA at 1-800-772-1213 or visiting ssa.gov if the names do not match, to ensure credit for personal exemptions.
- Skipping the deduction-method box. All taxpayers must select a deduction method and check the appropriate box.
- Continuing the tax calculation before completing Form 505NR. The form specifically says to complete Form 505NR first.
- Entering unclear or incorrect direct-deposit details. Verify that all account information is correct and clearly legible.
- Omitting identifying digits from a mailed payment. The form warns that leaving off the required last four digits of the SSN or ITIN will delay payment processing.
- Attaching the payment to Form 505. Attach the check or money order to Form PV instead, and place it on top of Form 505 without attaching it to the return.
Questions people ask
What if I did not live in Maryland at all during 2025?
Enter “NONE” in the field asking for dates you resided in Maryland during 2025.
What if I was not a resident of another state for all of 2025?
Answer “No” to that question on the form and attach an explanation.
Can I split my refund by direct deposit?
Yes. The form says to use Form 588 for splitting direct deposit.
Can I apply my overpayment to next year's estimated tax?
Line 52 lets you enter the amount of your overpayment to apply to 2026 estimated tax. Line 53 shows the remaining amount to be refunded to you.
Do business tax credits require electronic filing?
Yes. The form says you must file electronically to claim business tax credits on Form 500CR.