505X: Maryland Nonresident Amended Tax Return (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Maryland Form 505X is the 2024 Nonresident Amended Tax Return. It reports changes to previously reported income, deductions, exemptions, taxes, payments and credits, and calculates a refund or balance due.
Who files this form
Use the 2024 Maryland Form 505X to amend a Maryland nonresident income tax return, including changes to income, deductions, credits or filing status.
- If you are changing to resident status, you must use Form 502X instead.
- Most changes to your federal return also affect your Maryland return. Complete your federal amendment first.
- If a final IRS determination increases your Maryland taxable income, you must file an amended Maryland return.
- To claim or change business income tax credits from Form 500CR, you must file Form 505X electronically.
What you'll need
Have your original Maryland return, or the amounts previously adjusted, and your corrected federal return information available. Attach a revised Form 505NR and the forms and schedules supporting your changes.
Depending on your amendment, you may also need:
- Federal changes: Copies of federal notices, Form 1040X and revised schedules.
- Additional Maryland withholding: Forms W-2, 1099 and K-1, attached to the front of the return.
- Estimated payments not previously credited: Photocopies of canceled checks or money orders.
- Dependent changes: Amended Form 502B.
- Credit changes: Applicable Forms 502CR, 500CR or 502S, with required documentation or certifications.
- Maryland real property sale: Your federal return with all schedules, statements and attachments, the HUD-1 Settlement Statement, and Form MW506NRS.
- Net operating loss: Federal Form 1045 or 1040X, the federal loss-year return, and Form 1045 Schedules A and B or equivalent worksheets showing the loss and amounts used. Attach the federal election if you elected to forgo a carryback.
- Estimated-tax interest: Form 502UP, including a revised version if you are recalculating interest reported on the original return.
How to file
- Complete the federal return first. Complete Parts I, II and III of Form 505X before the main tax calculations.
- Show original or previously adjusted amounts, net changes and corrected amounts in the appropriate columns. Explain each change in Part III and attach supporting forms.
- Sign and date page 4. Both spouses must sign a joint return. A paid preparer must also sign and provide a PTIN.
Electronic filing: You must file electronically to claim or change business income tax credits from Form 500CR.
Mail without payment: The mailing instructions identify this address:
Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, MD 21411-0001
Mail with payment: The form directs returns that include payment to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
Make your check or money order payable to Comptroller of Maryland and place it on top of Form 505X. Write your Social Security number or Individual Taxpayer Identification Number, tax year and tax type on the check.
Private delivery service: Use Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001.
The form also provides a QR code for making an online payment.
Common mistakes
- Filing before the original return is processed. The instructions say to allow sufficient processing time, with at least six weeks for current-year returns.
- Forgetting revised Form 505NR. The instructions specifically remind you to attach it to your 2024 amended nonresident return.
- Leaving changes unexplained. Give the line number and reason for each change in Part III.
- Including interest or penalties on line 22. That line is for tax paid, not interest or penalties.
- Leaving identifying information off your check. Missing your SSN or ITIN, tax year or tax type will delay payment processing.
- Using a name that does not match your Social Security card. The form says to contact the Social Security Administration to help ensure you receive credit for your personal exemptions.
Questions people ask
Can I change my filing status?
Your filing status should match your federal return. Generally, you cannot change from married filing jointly to married filing separately after the original due date. A change to or from married filing jointly requires both spouses' signatures and a full explanation in Part III.
Will Maryland issue a refund of less than $1?
No. The instructions state that no refund of less than $1 will be issued.
Can I use money credited to my 2025 estimated tax account to cover a balance due?
Attach written authorization specifying the amount to remove from that account. Interest charges still apply even if the balance due is covered by money removed from the 2025 account.
Where can I get help?
Visit marylandtaxes.gov, email TAXHELP@marylandtaxes.gov, or call 1-800-638-2937. From Central Maryland, call 410-260-7980.