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You will need to file a nonresident income tax return to Maryland, using Form 505 and Form 505NR if you have income derived from: tangible property, real or personal, permanently located in Maryland; a business, trade, profession or occupation carried on in Maryland; or, gambling winnings derived from Maryland sources.
(a) Except as otherwise provided in this regulation, the Comptroller shall assess interest and penalty on the underpayment of estimated tax based on the unpaid tax from the due date of the tax to the date on which it is paid.
All taxpayers may use Form 502. You must use this form if you itemize deductions, if you have any Maryland additions or subtractions, if you have made estimated payments or if you are claiming business or personal income tax credits.
Purpose Maryland Form 500CR is used to claim the following business tax credits against corporation and individual income tax. **Required Certification must be included with Form 500CR.
Nonresidents who work in Maryland or derive income from a Maryland source are subject to the appropriate Maryland income tax rate for your income level, as well as a special nonresident tax rate of 1.75%.
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Form 502CR is used to claim personal income tax credits for individuals (including resident fiduciaries).
Taxability Form 510 generally is an infor mation return. The items of income or loss of the PTE are passed through to the members and subject to tax on the members Maryland income tax return.
We last updated Maryland Form 502SU in January 2022 from the Maryland Comptroller of Maryland. This form is for income earned in tax year 2021, with tax returns due in April 2022. We will update this page with a new version of the form for 2023 as soon as it is made available by the Maryland government.
If you establish or abandon legal residence in Maryland during the tax year, you are taxable as a resident for the portion of the year during which your legal residence was in Maryland. (See Form 502 Instructions.) 2 Who must file? Decide if you must file a nonresident Maryland income tax return, Form 515.
If your employer does withhold Maryland taxes from your pay, you may still be required to make quarterly estimated income tax payments if you develop a tax liability that exceeds the amount withheld by your employer by more than $500.

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