515: Maryland Tax Return - Nonresident Local Tax (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 515 is a 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, payments, and credits.
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 Maryland nonresident.
- You received wages, salary 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.
You do not have to file Form 515 if the Comptroller determines that your home locality does not tax Maryland residents' compensation, or provides an exemption, credit or other procedure that frees that income from taxation and withholding.
2025 minimum filing levels
The instructions require a Maryland return when your Maryland gross income equals or exceeds the applicable amount:
| Filing status | Under age 65 | Age 65 or over |
| --- | ---: | ---: |
| Single, including dependent taxpayers | $15,750 | $17,750 |
| Married filing jointly | $31,500 | $33,100 if one spouse is 65 or over; $34,700 if both are |
| Married filing separately | $15,750 | $15,750 |
| Head of household | $23,625 | $25,625 |
| Qualifying surviving spouse | $31,500 | $33,100 |
To determine Maryland gross income, start with federal gross income, excluding income exempt by law and Social Security or Railroad Retirement benefits. Add Maryland additions, but not additions related to non-Maryland income or loss. Dependent taxpayers add Maryland additions and subtract Maryland subtractions.
If Maryland tax was withheld in error, you must file to obtain a refund.
When it's due
Your 2025 Form 515 is due April 15, 2026.
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 2025 federal income tax return and all schedules. Complete these before preparing your Maryland return.
- W-2 and 1099 forms. Attach them if they show Maryland or local tax withheld.
- Form 505NR. Complete and attach it to calculate your Maryland and local tax.
- Form 502B, if claiming dependents. You must attach it to receive the applicable exemption amount.
- Form 502CR, when applicable. Attach it for the credits or recaptured credit reported from that form.
- Federal Schedule A, if itemizing deductions. You must have itemized on your federal return to use the Maryland itemized deduction method.
- Residence and employment details. Include your state of legal residence and the Maryland county and city, town or taxing area where you worked on the last day of the tax period. Pennsylvania residents must also provide their home county, city, borough or township, and six-digit Political Subdivision Code.
Some subtractions require additional attachments, such as Form 502AC, Form 502V or a certification. If claiming the union dues subtraction, keep your payment records and make them available if the Comptroller requests them.
How to file
- Complete your 2025 federal return and schedules first.
- Prepare Form 515 using blue or black ink. Submit the original return, not a photocopy.
- Complete Form 505NR before continuing with the Maryland tax computation, and attach it with any other required forms and withholding statements.
- Sign and date the return.
Mailing address
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
Paying with the return
If the total amount due on line 59 is $1 or more, pay it in full with the return. Make your check or money order payable to Comptroller of Maryland. Include the tax type, tax year and the last four digits of your SSN or ITIN. For a joint return, use the primary taxpayer's last four digits.
Place the check or money order on top of your W-2 statements and attach them at the marked location with one staple. The form also provides a QR code for making an online payment.
Electronic filing requirement for business credits
To claim a business income tax credit, the form says you must also file Form 505 electronically.
Common mistakes
- Using pencil or red ink, or submitting a photocopy. Use blue or black ink and submit the original return.
- Adding unnecessary entries. The general instructions say to leave lines blank when no entry is needed, rather than writing “none,” “zero” or drawing a line. Follow specific field directions where the form expressly asks for an entry.
- Entering a missing or incorrect SSN or ITIN. This can 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.
- Using a name that does not match your Social Security card. The form reminds you to contact the Social Security Administration to help ensure you receive credit for personal exemptions.
- Leaving out Form 502B when claiming dependents. It is required to receive the applicable exemption amount.
- Failing to select a deduction method. All taxpayers must check either the standard deduction or itemized deduction box.
- Claiming union dues twice. Do not claim the Maryland union dues subtraction if you are self-employed and already claimed those dues as a business expense on your federal return.
Questions people ask
What income is subject to local tax on Form 515?
If you are required to file Form 515, local income tax applies to the portion of your federal adjusted gross income from wages, salary or other compensation for personal services performed in a Maryland county or Baltimore City.
What if I also have Maryland income other than wages?
If you have other income subject to Maryland tax, such as business income, rental income or lottery winnings, you must also file Form 505. Report wage income on Form 515 and non-wage income on Form 505.
Are my wages also subject to Maryland state income tax?
If you must file Form 515 and live in a state other than Pennsylvania, your wages are also subject to Maryland state income tax. For Pennsylvania residents, Form 515 directs you to enter the Maryland tax from line 38 on line 51.
How do I claim a refund of Maryland tax withheld in error?
Complete the top of the form through the filing status, residence and exemption areas. Enter federal adjusted gross income on line 17 in columns 1 and 3 and on line 21. Complete lines 49 through 53, 55 and 57. Sign the form and attach W-2 or 1099 statements showing Maryland withholding equal to the refund claimed. You must file within three years of the original due date to receive a 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.