515: Maryland Tax Return - Nonresident Local Tax (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Maryland Form 515 is a 2024 tax return for nonresidents employed in Maryland who live in jurisdictions that impose a local income or earnings tax on Maryland residents. It reports income, deductions, exemptions, Maryland and local taxes, credits, and payments to determine a balan
Who files this form
Form 515 is for certain nonresidents who work in Maryland. In general, you must file if all of these apply:
- You are a nonresident of Maryland.
- You received salary, wages or other compensation for personal services performed in a Maryland county or Baltimore City.
- You lived in a jurisdiction that imposes a local income or earnings tax on Maryland residents.
- You are required to file a federal return.
The text also gives these 2024 minimum filing levels, based on Maryland gross income:
| Filing status | Under age 65 | Age 65 or older |
|---|---:|---:|
| Single, including dependent taxpayers | $14,600 | $16,550 |
| Joint return | $29,200 | $30,750 if one spouse is 65 or older; $32,300 if both are |
| Married filing separately | $14,600 | $14,600 |
| Head of household | $21,900 | $23,850 |
| Qualifying surviving spouse | $29,200 | $30,750 |
To determine Maryland gross income, exclude Social Security and Railroad Retirement benefits and income exempt by law. Add applicable Maryland additions, but not additions related to non-Maryland income or loss. Dependent taxpayers also subtract Maryland subtractions. The text requires a Maryland return when Maryland gross income equals or exceeds the applicable filing level.
Form 515 is not required if the Comptroller determines that your home locality does not tax Maryland residents' compensation, or provides an exemption, credit or other procedure that makes that income free of taxation and withholding.
If Maryland tax was withheld in error, you must file to obtain a refund.
When it's due
Your 2024 Form 515 is due April 15, 2025.
If a due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day.
What you'll need
Have these documents and details ready:
- Your completed 2024 federal income tax return and all schedules. Complete these before preparing your Maryland return.
- Forms W-2 and 1099. Attach them if they show Maryland or local tax withheld.
- Social Security numbers or applicable taxpayer identification numbers for you, your spouse and dependents.
- Form 505NR, used to calculate your Maryland and local tax. Attach it to Form 515.
- Form 502B if you claim dependents. You must attach it to receive the applicable dependent exemption amount.
- Form 502CR if you report credits or a recaptured credit from that form.
- Federal Schedule A if you use the itemized deduction method.
- Payment information for 2024 estimated taxes, amounts applied from your 2023 return and payments made with an extension request.
You may also need attachments for specific subtractions, such as Form 502AC for an artist's contribution, Form 502V for qualifying charitable travel expenses, or certifications for qualifying volunteer service or donated farm products.
If you were not a resident of another state for all of 2024, attach an explanation.
How to file
- Complete your 2024 federal return and schedules first.
- Fill out Form 515 in blue or black ink. Submit the original, not a photocopy.
- Complete Form 505NR before continuing with the Maryland tax computation on Form 515. Attach the required forms and withholding statements.
- Sign and date the return. The form also provides a spouse's signature line.
Mail to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
If the total amount due on line 58 is $1 or more, pay in full with the return. Make your check or money order payable to Comptroller of Maryland. Include the taxpayer's SSN or ITIN, tax type and tax year. For a joint return, use the primary taxpayer's SSN or ITIN.
Place the check or money order on top of your W-2 statements and attach them at the marked location with one staple. To make an online payment, scan the QR code printed on the form and follow its instructions.
To claim a business income tax credit, the form says you must also file Form 505 electronically.
Common mistakes
- Using pencil, red ink or a photocopy. Use blue or black ink and submit the original return.
- Filling unused lines unnecessarily. When no entry is needed, leave the line blank. Do not write words such as “none” or “zero,” or draw a line to show no entry.
- Entering a missing or incorrect SSN or ITIN. This could cause credits or exemptions to be disallowed and leave a balance due. If you must apply for an ITIN, wait until you receive it before filing.
- Leaving out Form 502B when claiming dependents. It is required to receive the applicable exemption amount.
- Forgetting to select a deduction method. All taxpayers must check either the standard deduction or itemized deduction box.
- Skipping Form 505NR. Complete it before continuing with the Maryland tax computation.
- Claiming union dues twice. Do not claim the union dues subtraction if you are self-employed and already claimed those dues as a business expense on your federal return. Keep records of dues payments for the Comptroller's office if requested.
Questions people ask
What income does Form 515 tax?
If you must file Form 515, local income tax applies to the portion of your federal adjusted gross income from salary, wages or other compensation for personal services performed in a Maryland county or Baltimore City. If you live in a state other than Pennsylvania, those wages are also subject to Maryland state income tax.
What if I also have Maryland income other than wages?
You must also file Form 505 if you have other income subject to Maryland tax, such as business income, rental income or lottery winnings. Report wage income on Form 515 and non-wage income on Form 505.
How do I request a refund of Maryland tax withheld in error?
Complete the information at the top of Form 515, including filing status, residence information and exemptions. Enter federal adjusted gross income on line 17 in columns 1 and 3 and on line 21. Complete lines 48 through 52, 54 and 56. Sign the form and attach W-2 or 1099 statements showing Maryland tax withheld equal to the refund claimed. You must file within three years of the original due date to receive the refund.
Must I itemize on my Maryland return if I itemized federally?
No. You may compare the standard and itemized deduction methods to see which is better for you. However, to itemize on your Maryland return, you must have itemized on your federal return and completed federal Schedule A.
Where can I get help?
Visit marylandtaxes.gov, email TAXHELP@marylandtaxes.gov, or call 1-800-638-2937. From Central Maryland, you may call 410-260-7980.