505NR: Nonresident Income Tax Computation (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 505NR calculates nonresident income tax for 2025 and is attached to your tax return. It figures Maryland taxable net income, Maryland tax, and either the special nonresident tax for Form 505 filers or local income tax for Form 515 filers.
Who files this form
Form 505NR calculates Maryland nonresident income tax for use with Form 505 or Form 515. Attach it to your tax return.
The form says you must file Form 515 if both apply:
- You are a nonresident employed in Maryland.
- You live in a local jurisdiction that imposes a local income or earnings tax on Maryland residents.
Form 515 filers pay a local income tax instead of the special nonresident tax.
What you'll need
Have these forms and details available to complete Form 505NR:
- Your Form 505 or Form 515, including the income, subtraction, deduction and exemption amounts used in the calculation.
- The Maryland tax table. If taxable income on Form 505NR, Line 1 is $50,000 or more, use the Maryland Tax Computation Worksheet schedules at the end of the tax table.
- Your name and Social Security number, plus your spouse’s information if applicable.
- Your earned income amount for Line 3a.
Form 515 filers should use Instruction 18 in the Form 515 instructions.
How to file
- Print using blue or black ink only.
- Complete Form 505NR and attach it to your tax return.
- If filing Form 505, use the Form 505NR instructions on page 2. Transfer the Maryland tax from Line 16 to Form 505, Line 32a, and the special nonresident tax from Line 17 to Form 505, Line 32b.
- If filing Form 515, follow Instruction 18 in the Form 515 instructions. Transfer Line 16 to Form 515, Line 33, and the local income tax on Line 18 to Form 515, Line 39.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Including non-Maryland losses or adjustments on Line 6b. The instructions warn that these belong on Form 505 or 515, Line 18, and should already be included in Form 505NR, Line 4.
- Counting the same income twice. Line 6b is for non-Maryland income not already included on Lines 5 or 6a.
- Leaving out items the Line 6b reminder says to include. These include Maryland salaries and wages of residents of reciprocal states, and income taxed as a resident when both Forms 502 and 505 are required, if not already included on Lines 5 or 6a.
- Using the wrong instructions. Form 505 filers should follow the instructions on page 2 of Form 505NR. Form 515 filers should follow Instruction 18 in the Form 515 instructions.
Questions people ask
What counts as earned income on Line 3a?
Earned income includes wages, salaries, tips, professional fees and other compensation for personal services you performed. It also includes scholarship amounts that must be included in your federal adjusted gross income.
When do I use the Tax Computation Worksheet instead of the tax table?
Use the Maryland Tax Computation Worksheet schedules if taxable income on Form 505NR, Line 1 is $50,000 or more.
How do I calculate the Maryland income factor on Line 9?
Divide Line 8 by Line 3 and carry the result to six decimal places. The factor must be between 0 and 1.000000. If Line 8 is 0 or less, use 0. If Line 8 is greater than 0 and Line 3 is 0 or less, use 1.000000.
How is the special nonresident tax calculated?
Multiply Line 13 by 0.0225 and enter the result on Line 17 and Form 505, Line 32b. If Line 13 is 0 or less, enter 0. Form 515 filers pay local income tax instead of the special nonresident tax.