If you are a legal Maryland resident and a member of the military, you must file a resident Maryland income tax return, using Form 502, and report all income from all sources, wherever earned. You are allowed a higher income level before being required to file a return, and you are entitled to an additional personal exemption of $1,000. You will need to file a nonresident income tax return to Maryland, using Form 505 and Form 505NR if you have income derived from: If you must file a Maryland tax return, you cannot use the joint filing status or head of household filing status if you are a nonresident alien filing a federal 1040NR. Follow the instructions provided by your state of legal residence for any possible credits allowed by that state. Prorate the standard deduction using the following formula: Standard deduction X Maryland income factor = Prorated standard deduction. You may also be required to file a return with your other state of residence. Students and business apprentices who are residents of India may also claim their spouse under certain circumstances (See IRS Publication 519). INFORMATION . Your civilian spouse is employed in Maryland and has resided in Maryland for less than six months. To qualify for the credit, the licensed physician must have worked in an area of Maryland identified as having a health care workforce shortage by the Maryland Department of Health (MDH). The special nonresident tax is applied to your Maryland net taxable income as calculated on Form 505NR. If the credit exceeds your tax liability, the unused credit may not be carried forward to any other tax year. A disbursement of any assets of a first-time homebuyer savings account under a filing by an account holder for protection under the United States Bankruptcy Code, 11 U.S.C. The amount claimed by each spouse is limited to their contributions to the account on which they are the account holder and earnings on the account on which they are the account holder. This credit is not refundable and is applied only against the Maryland State income tax. If you are filing a joint return, see the SPECIAL NOTE in Instruction 19.

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