TY - 2020 - NONRESIDENT BOOKLET

1 Scan to check your refund status after Franchot, ComptrollerMARYLAND2020 NONRESIDENT TAX FORMS & INSTRUCTIONSFor filing personal income taxes for NONRESIDENT individualsi INSTRUCTION PAGEF iling Information ..i - ii 1 . WHAT FORM TO FILE? ..12 . NONRESIDENT , RESIDENT AND PART-YEAR RESIDENT 13 . WHAT INCOME IS TAXABLE OR REPORTABLE ..14 . WHO MUST FILE? ..15 . USE OF FEDERAL RETURN ..26 . NAME AND ADDRESS ..27 . SOCIAL SECURITY NUMBER .. 38 . FILING STATUS ..39 . RESIDENCE INFORMATION ..410 . EXEMPTIONS ..411 . INCOME AND ADJUSTMENTS ..412 . ADDITIONS TO INCOME.

2 513 . SUBTRACTIONS FROM INCOME ..514 . ADJUSTED GROSS INCOME FACTOR ..815 . STANDARD DEDUCTION ..816 . ITEMIZED DEDUCTIONS ..917 . EXEMPTION ALLOWANCE COMPUTATION ..918 . FIGURE YOUR maryland TAXABLE INCOME ..919 . FIGURE YOUR maryland TAX ..920 . POVERTY LEVEL AND OTHER CREDITS FOR INDIVIDUALS AND BUSINESSES ..921 . TOTAL maryland TAX AND CONTRIBUTION ..1122 . TAXES PAID AND CREDITS ..1123 . OVERPAYMENT OR BALANCE DUE ..1124 . TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND AT TACHMENTS ..1225 . ELECTRONIC AND PC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES.

3 1326 . FISCAL YEAR ..1327 . SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS .1428 . PART-YEAR RESIDENTS .. 1429 . PASS-THROUGH ENTITIES .. 1430 . FILING RETURN OF DECEASED TAXPAYER ..1531 . AMENDED RETURNS ..15 TAX TABLE .. 17 TAX COMPUTATION WORKSHEET SCHEDULES ..20 NEW FOR 2020 Form 505: Direct Deposit of Refund section on page 3 of Form505 and its Instruction 23 were expanded for taxpayers toauthorize the State of maryland to disclose to their bank andto National Automated Clearing House Association (NACHA)any tax return information necessary to make the deposit,such as their name and the name(s) (Line 54d.)

4 As itappears on the bank account, in order for the Comptroller soffice to deposit the refund directly into their account at abank or other financial institution in the United Subtraction Modifications: There is one subtraction modification that has been updated and there is one new subtraction . For more information, see Instruction 13 (Code Letters va . and vv .) . New Addition modifications: There are no new addition modifications available. Tax Credits (individual/business): There are no new tax credits available . Refundable Tax Credits: There are no new refundable tax credits available.

5 The CARES Act of 2020: In response to the COVID-19 pandemic, the United States Congress passed the Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act .The Act temporarily altered several tax provisions enacted under the Tax Cuts and Jobs Act (TCJA) intended to increase cash flow and reduce the income tax burden on corporations, partnerships, and individuals .Relief includes: the temporary and retroactive reinstatement of Net Operating Loss (NOL) carryback provisions for tax years 2018, 2019, and 2020 previously repealed under the TCJA in Internal Revenue Code (IRC) 172; a decreased limitation on business interest expenses subject to deduction in tax years 2019 and 2020 under IRC 163(j); and the elimination of loss limitations imposed on non-corporate taxpayers by the TCJA under IRC 461(l) for tax years 2018, 2019, and 2020.

6 The CARES Act also provided a technical correction giving qualified business improvements (QIP) a 15-year recovery period, thereby making those assets eligible for 100% bonus depreciation under IRC 168 .For more information on maryland s conformity to the CARES Act, see the Tax Alert issued July 24, 2020 at .Senate Bill 523, Acts of 2020:This is a result of Senate Bill 523 (Acts of 2020), adding a definition of pass-through entity s taxable income, which requires pass-through entities to pay the tax imposed on distributive or pro rata shares of NONRESIDENT and NONRESIDENT entity members, and gives pass-through entities the option to pay the tax imposed on distributive or pro rata shares of income of resident members.

7 House Bill 1510, Acts of 2020: This bill adds as a subtraction of the value of a subsidy for rental expenses received by a resident of Howard County under the Live Where You Work program of the Downtown Columbia Plan .DUE DATE: THURSDAY, APRIL 15, 2021 For free maryland tax help call 1-800-638-2937 or from Central maryland 410-260-7980 February 1 - April 15, 2021 8:30 a .m . until 7:00 p .m ., Monday through FridayEmail tax questions anytime to: blue or black ink when completing your forms and checks .To avoid delays in the processing of your return: Do not use pencil or ink of any other color.

8 Do not print returns on colored paper . Do not write on, staple or punch holes in the barcode .iiElectronic Filing Options: Go Green! eFile saves paper . In addition, you will receiveyour refund faster, receive an acknowledgement that yourreturn has been received, and if you owe - you can extendyour payment date until April 30th if you both eFile and makeyour payment electronically . Security: Your information is transmitted securely when youchoose to file electronically. It is protected by several securitymeasures such as multiple firewalls, state of the art threatdetection and encrypted transmissions.

9 PC Retail Software: Check the software requirements todetermine eFile eligibility before you purchase commercialoff-the-shelf software. Use software or link directly to aprovider site to prepare and file your return this before filling out your forms eFile: Ask your professional tax preparer to eFile your return . You may use any tax professional who participates in theMaryland Electronic Filing Program . IRS Free File: Free Internet filing is available for federalincome tax returns, however, some income limitations mayapply . Visit www .irs .gov for eligibility.

10 Fees for state tax returns also may apply . Payment Options: Payment by electronic funds withdrawal(direct debit) is available if you file electronically. If youchoose this option, you have until April 30th to make yourpayment . Bill Pay Electronic Payments: If your paper or electronic tax return has a balance due, you may pay electronically .The amount you designate will be debited from your bank or financial institution on the date that you choose. ALTERNATIVE PAYMENT METHODS: For alternativemethods of payment, such as a credit card, visit.