505X: Maryland Nonresident Amended Tax Return (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 505X is the nonresident amended tax return for 2025. It reports changes to previously reported income, deductions, exemptions, taxes, payments and credits, and calculates a refund or additional amount due.
Who files this form
Use the 2025 Maryland Form 505X to amend a Maryland nonresident income tax return for tax year 2025.
- If you are changing to resident status, you must use Form 502X instead.
- If a final IRS determination increases your Maryland taxable income, you must file an amended return.
- If you are claiming or changing information related to business income tax credits from Form 500CR, you must file Form 505X electronically.
What you'll need
Have your original Maryland return, any previously adjusted amounts, and your corrected federal return and supporting schedules available.
Attach the documents that apply to your changes:
- A revised Form 505NR and required supporting forms, schedules and statements.
- Federal Form 1040X and revised schedules if you are amending your federal return, plus any relevant federal notices.
- An amended Form 502B if you are changing dependent information.
- Forms W-2, 1099 and K-1 at the front of the return if you are claiming additional Maryland withholding.
- Copies of canceled checks or money orders for estimated payments not credited on your original return.
- Corrected credit forms, such as Forms 502CR, 500CR or 502S, with required documentation or certifications, as applicable.
- Form 502CG if you have net capital gain income subject to the additional tax.
- A revised Form 502UP if you are recalculating interest on an estimated-tax underpayment.
For a Maryland real estate sale while you were a nonresident: Attach your federal return with all schedules, statements and attachments, the HUD-1 Settlement Statement, and Form MW506NRS.
For a net operating loss claim: Attach federal Form 1045 or 1040X, whichever you used, the federal return for the loss year, and Form 1045 Schedules A and B or equivalent worksheets. Include the federal election if you elected to forgo a carryback.
How to file
- Complete your federal amendment first, if applicable.
- Complete Parts I, II and III before the main tax calculations. Explain each change in Part III, including the line number and reason.
- Enter the original or previously adjusted amounts, the net changes, and the corrected amounts in the appropriate columns. Complete and attach a revised Form 505NR.
- Sign and date page 4. Both spouses must sign a joint return. A change to or from married filing jointly also requires both signatures.
Electronic filing: You must file electronically to claim or change information related to business income tax credits from Form 500CR.
Mail without payment: The mailing instructions list:
Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, MD 21411-0001
Mail with payment: Page 4 of 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 the last four digits of your Social Security number or Individual Taxpayer Identification Number, the tax year, and the tax type on the payment. Pay the total amount due in full with the return.
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 has been processed. The instructions say to allow at least six weeks for current-year returns.
- Forgetting the revised Form 505NR. The instructions specifically remind you to attach it to your 2025 amended nonresident return.
- Leaving changes unexplained. Explain changes in Part III and attach the required supporting forms and schedules.
- Including interest or penalties on line 23. That line is for tax paid, not interest or penalties.
- Omitting payment details. Missing the last four digits of your SSN or ITIN, tax year, or tax type on a check or money order will delay payment processing.
- Using a name that does not match your Social Security card. The form says to contact the Social Security Administration if the names do not match, to ensure credit for personal exemptions.
- Expecting special handling for certified mail. The instructions warn that certified mail does not receive special handling and may delay your refund.
Questions people ask
Can I use Form 505X to change to Maryland resident status?
No. The form says you must use Form 502X if you are changing to resident status.
Must I itemize Maryland deductions if I itemized on my federal return?
No. The instructions say you are not required to itemize on your Maryland return just because you itemized federally. Figure your tax both ways to determine which method is best for you.
Can I change from married filing jointly to married filing separately?
Generally, you cannot make that change after the original due date. Any 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.
Where can I get help with this form?
Visit marylandcomptroller.gov or call 1-800-638-2937. From Central Maryland, you may call 410-260-7980.