[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303543-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-303543-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","maryland-2025-nonresident-tax-forms-instructions","MARYLAND 2025 NONRESIDENT TAX FORMS & INSTRUCTIONS","","Maryland 2025 nonresident tax forms and instructions guide individuals filing personal income taxes as nonresidents. The booklet explains which forms to file, determines taxable and reportable income, and outlines filing requirements for nonresident, resident, and part-year resident situations. It covers filing status, residence information, exemptions, income and adjustments, deductions, tax computation steps, credits, payments, refunds or balances due, signatures and attachments, and electronic filing timelines. Updated guidance reflects key 2025 federal and state legislative changes.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/maryland-2025-nonresident-tax-forms-instructions/303543/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/maryland-2025-nonresident-tax-forms-instructions/303543.png","ImageObject",442,249,{"name":42,"@type":43},"\tWilliam","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"Which forms should a 2025 nonresident file?","Question",{"text":63,"@type":64},"Use the booklet section titled “WHAT FORM TO FILE?” to determine the correct Maryland forms for your situation. The instructions also note specific updates to forms (e.g., 500DM, 502SU, 510/511 K-1, and 504 K-1) reflecting 2025 decoupling rules.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What income must be treated as taxable or reportable for Maryland nonresidents?",{"text":68,"@type":64},"The “WHAT INCOME IS TAXABLE OR REPORTABLE” section explains what types of income are included. It is followed by guidance on income and adjustments, including additions and subtractions.",{"name":70,"@type":61,"acceptedAnswer":71},"How do I file and submit the return, and what are the key electronic filing rules?",{"text":72,"@type":64},"The instructions include “ELECTRONIC FILING OPTIONS” and “ELECTRONIC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES.” They also specify how to complete forms (e.g., using blue or black ink) and what to avoid (e.g., using pencil or writing on the barcode).","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303543,1790124225,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":136,"language":137,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":12,"update_tm":141,"read_time":142},5909887254083,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","MARYLAND  \n2025  \nNONRESIDENT TAX FORMS & INSTRUCTIONS For filing personal income taxes for nonresident individuals  \nBrooke E. Lierman, Comptroller  \nScan to check your refund status after filing.  \nINSTRUCTION PAGE  \nFiling Information ........................ i - ii  \n1. WHAT FORM TO FILE? ....................... 1  \n2. NONRESIDENT, RESIDENT AND PART-YEAR RESIDENT 1  \n3. WHAT INCOME IS TAXABLE OR REPORTABLE....... 1  \n4. WHO MUST FILE? .......................... 1  \n5. USE OF FEDERAL RETURN .................... 2  \n6. NAME AND ADDRESS ....................... 2  \n7. SOCIAL SECURITY NUMBER................... 3  \n8. FILING STATUS ........................... 4  \n9. RESIDENCE INFORMATION ................... 4  \n10. EXEMPTIONS ............................. 4  \n11. INCOME AND ADJUSTMENTS .................. 5  \n12. ADDITIONS TO INCOME ..................... 5  \n13. SUBTRACTIONS FROM INCOME ................ 6  \n14. ADJUSTED GROSS INCOME FACTOR ............. 9  \n15. STANDARD DEDUCTION ..................... 9  \n16. ITEMIZED DEDUCTIONS .................... 10  \n17. EXEMPTION ALLOWANCE COMPUTATION ........ 10  \n18. FIGURE YOUR MARYLAND TAXABLE INCOME ...... 10  \n19. FIGURE YOUR MARYLAND TAX ................ 10  \n20. POVERTY LEVEL AND OTHER CREDITS FOR INDIVIDUALS AND BUSINESSES .............. 10  \n21. TOTAL MARYLAND TAX AND CONTRIBUTION ...... 11  \n22. TAXES PAID AND REFUNDABLE CREDITS ........ 12  \n23. OVERPAYMENT OR BALANCE DUE .............. 12  \n24. TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS ..............14  \n25. ELECTRONIC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES ...............14  \n26. FISCAL YEAR ............................ 15  \n27. SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS 15  \n28. PART-YEAR RESIDENTS ..................... 15  \n29. PASS-THROUGH ENTITIES ................... 16  \n30. FILING RETURN OF DECEASED TAXPAYER........ 16  \n31. AMENDED RETURNS ....................... 16  \n• TAX TABLE ............................. 18  \n• TAX COMPUTATION WORKSHEET SCHEDULES .... 21  \nUse blue or black ink when completing your forms and checks.  \nTo avoid delays in the processing of your return:  \n• Do not use pencil or ink of any other color.  \n• Do not print returns on colored paper.  \n• Do not write on, staple or punch holes in the barcode.  \nNEW FOR 2025  \nFEDERAL LEGISLATION  \nDecoupling From Certain Provisions of One Big Beautiful Bill Act: Maryland is automatically decoupled from certain business provisions of the One Big Beautiful Bill Act (Public Law 119-21) as they apply to taxable year 2025 and preceding years . The decoupled provisions include: full expensing of domestic research and experimental expenditures, modification of limitation on business interest, and special depreciation allowance for qualified production property. Forms 500DM, 502SU, 510/511 K-1, and 504 K-1 are updated to reflect the decoupling. For more information on the One Big Beautiful Bill Act and decoupling go [to](to marylandcomptroller.gov)[ marylandcomptroller.gov](to marylandcomptroller.gov).  \nSTATE LEGISLATION  \nState Legislation State Income Tax Rates: The State income tax brackets have been altered beginning in tax year 2025. The Comptroller will waive interest or penalties on underpaid estimated income taxes for calendar year 2025 if the underpayment is the result of the liability created by the tax rate changes. See page 32 for the updated rate information.  \nAdditional 2% Tax on Net Capital Gain Income and Form 502CG: Filers with a federal adjusted gross income in excess of $350,000 are now subject to an additional 2% taxon certain net capital gain income received. See Instruction 18, 19, and new form 502CGfor additional details.  \nDeductions: Beginning tax year 2025, itemized deductions for filers with a federal adjusted gross income of $200,000 ($100,000 for married filing separately) must be reduced based on their income. The standard deduction has been increased for all filing statuses. See Instructions 14 and 16","cbCailimdcLKVbDB","https://ap.wps.com/l/cbCailimdcLKVbDB","pdf",2375509,25,"English","# Filing Information\n## WHAT FORM TO FILE?\n## NONRESIDENT, RESIDENT AND PART-YEAR RESIDENT\n## WHAT INCOME IS TAXABLE OR REPORTABLE\n## WHO MUST FILE?\n## USE OF FEDERAL RETURN\n## NAME AND ADDRESS\n## SOCIAL SECURITY NUMBER\n## FILING STATUS\n## RESIDENCE INFORMATION\n## EXEMPTIONS\n## INCOME AND ADJUSTMENTS\n## ADDITIONS TO INCOME\n## SUBTRACTIONS FROM INCOME\n## ADJUSTED GROSS INCOME FACTOR\n## STANDARD DEDUCTION\n## ITEMIZED DEDUCTIONS\n## EXEMPTION ALLOWANCE COMPUTATION\n## FIGURE YOUR MARYLAND TAXABLE INCOME\n## FIGURE YOUR MARYLAND TAX\n## POVERTY LEVEL AND OTHER CREDITS\n## TOTAL MARYLAND TAX AND CONTRIBUTION\n## TAXES PAID AND REFUNDABLE CREDITS\n## OVERPAYMENT OR BALANCE DUE\n## TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS\n## ELECTRONIC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES\n## FISCAL YEAR\n## SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS\n## PART-YEAR RESIDENTS\n## PASS-THROUGH ENTITIES\n## FILING RETURN OF DECEASED TAXPAYER\n## AMENDED RETURNS\n## TAX TABLE\n## TAX COMPUTATION WORKSHEET SCHEDULES","[{\"question\":\"Which forms should a 2025 nonresident file?\",\"answer\":\"Use the booklet section titled “WHAT FORM TO FILE?” to determine the correct Maryland forms for your situation. The instructions also note specific updates to forms (e.g., 500DM, 502SU, 510/511 K-1, and 504 K-1) reflecting 2025 decoupling rules.\"},{\"question\":\"What income must be treated as taxable or reportable for Maryland nonresidents?\",\"answer\":\"The “WHAT INCOME IS TAXABLE OR REPORTABLE” section explains what types of income are included. It is followed by guidance on income and adjustments, including additions and subtractions.\"},{\"question\":\"How do I file and submit the return, and what are the key electronic filing rules?\",\"answer\":\"The instructions include “ELECTRONIC FILING OPTIONS” and “ELECTRONIC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES.” They also specify how to complete forms (e.g., using blue or black ink) and what to avoid (e.g., using pencil or writing on the barcode).\"}]","MARYLAND 2025 NONRESIDENT TAX FORMS & INSTRUCTIONS | PDF",1789805027,9]