maryland nonresident income tax return form 505 instructions

maryland nonresident income tax return form 505 instructions

%%EOF Mailing address: Revenue Administration Division Central Files 110 Carroll Street Annapolis, MD 21411 Fax: 410-974-2967. This service applies to taxes owed for the current year or any back year (if you have a bill). You can file your Sales and Use tax returns through our bFilesystem. printing. Use Form 588 if you want us to directly deposit your tax refund to either two or three of your accounts at a bank or other financial institution in the United States. Electronic returns are processed quickly, even if you wait until the due date to file. You are filing Form 515 for nonresident local tax. Corporation, S Corporation, and Partnership Packages: NE Form PTC, Nebraska Property Tax Credit, is now displayed as intended on the "Sets" tab in View/Print mode. PO Box 8888 Annapolis, MD 21401-8888, Comptroller of Maryland AQsLILd20P$XX=Xdb[{zWo&N~vdN3q$ ++hvt$J"bw4X'I$|~h3>w$33yEslmf#fuvo`F1Eor :q0u year, Settings and You will need a printer if you wish to print your return. Form 3468, Computation of Investment Credit, is now available for filing, and screen access has been restored. You are filing more than the number of forms allowed to iFile. Thanks again. Download the file to your desktop / hard drive (right click the web link and select 'Save link as', Fill in the form Save/open as many times as needed until completion, and. Enter the taxable net income from Form 505, line 31. Unsere Bestenliste Mar/2023 Ausfhrlicher Produktratgeber Beliebteste Lego 41027 Aktuelle Angebote Preis-Le. The ND-1 Amended Worksheet ("NDX_WKS" in View/Print mode) has been added to Setup > Pricing. It appears you don't have a PDF plugin for this browser. You do not need to use Form PV if you are making a direct debit or credit card payment. Press and hold COMMAND + TAB to bring up your Mac's application switcher, Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder". Determine which subtractions apply to you and enter the amount for each on Form 502SU and attach to your Form 502. If you requested an electronic funds withdrawal on your original electronic return, we recommend you file your Amended return after the date of withdrawal on your original filing. TaxFormFinder provides printable PDF copies of 42 current Maryland income tax forms. Let us know in a single click, and we'll fix it as soon as possible. To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. You are filing to amend a return that was previously filed on paper or another electronic source other than iFile. Form to be used by nonresidents for any qualified Maryland subtractions. Please include your business name, address and your nine-digit federal employer identification number (FEIN) and eight-digit Maryland Central Registration (CR) number on your returns and correspondence. Find the income range in the tax table that applies to the amount on line 1 of . MARYLAND 2021 FORM 505 NONRESIDENT INCOME TAX RETURN OR FISCAL YEAR BEGINNING 2021, ENDING Social Security Number Spouse's Social Security Number First Name MI Last Name Spouse's First Name MI Spouse's Last Name Current Mailing Address Line 1 (Street No. The list of principal business activity (PBA) codes for Form 5472 has been updated per final IRS Instructions. Please include your name, address, a contact number and the last four digits of Social Security number on all correspondence. Poner la flecha del 'mouse' sobre la forma que se quiere bajar, Hacer un click derecho en el enlace (presionar el botn derecho del mouse), Escoger Save Target as. o save link as . Del men inferior, En la ventana Save As salve, escoja el lugar donde desea almacenar el archivo de su computadora. 27 Febbraio 2023. An update resolves rejects "SK3-F1065-007," "SK2-F1065-023," and "SK3-F1065-023" when Parts of Schedules K-2 and K-3 result in "0" (zero). Form 515 Nonresident Local Tax Return Taxpayer who moved into or out of Maryland during the tax year and received income from Maryland sources while you were a nonresident of Maryland. The watermark has been removed from the following forms: AL Form 40NR, Individual Income Tax Return. You are filing Form 515 for nonresident local tax. Corporation, S Corporation, Partnership, and Fiduciary Packages: Versions 2018 - 2021 of OK Form 506, Investment/New Jobs Credit, are now produced when applicable. hbbd```b```D29&%B60) &/P 1YL^!B9W,vp QDdg LZH`%XD $XXd/`60BA ~,La`%GIjBsI1@ *\ hbbd```b`` "|@$n},,j`vT$7XDLHG-\"-& IF?`vV0 6U@"@U(I| ( Form and instructions for individuals claiming personal income tax credits including: Form and instructions for a qualifying spouse to a file claim for a portion of a refund issued to the other spouse if any of the refund was applied to the following debts owed by the other spouse: past due state or federal taxes, past due child support or other state debt that has been referred to the Central Collection Unit. and Street Name or PO Box) Form 1040 filing instructions have been updated for when there is a refund applied to both estimated payments and an estimated tax penalty. Download/Print or eFile Maryland Form 505NR 2018 Drag the old Adobe plug-ins into the Trash. Please include your name, address, Social Security number, the tax year you are requesting and your signature. We last updated Maryland Nonresident Booklet from the Comptroller of Maryland in January 2023. If you file electronically and pay by direct debit, you can make a partial payment. Form 505 is used by all Maryland non-residents to file their non-resident tax returns with Maryland. IMPORTANT: The Acrobat Reader does not allow you to save your fill-out form to disk. worth a try, i suppose. KQn[N'Q`|N|!x F_te&3!\#61+xN4&/Cs3D(o?&^O 1 See Tax Credit Certification for Electronic Filings. Box 1829 Annapolis, MD, 21404. not sure if applicable in your case, but several years ago, i had a similar situation on an Alabama return, and i had to have my cursor in the line ( Form 505 line 45 in your case), and then i went to to the attach .pdf and it attached it to that specific line. Maryland Nonresident Income Tax Return 505 Step 6: Check the box next to all exemptions you are claiming. You should see one, or more files with, AdobePDFViewer. 505. Sign the return and attach withholding statements (Form W-2 and/or 1099) showing the Maryland tax withheld equal to the refund you are claiming. &J&:YDPL5LJ/b(;&3T`W )9s @ &2aZeZq93m=0%gpfDq0)y4%t&]|t 0X)(oPC*hH@C{`tpdP!ib6`ol\BQ8 maryland tax extension form 2021barry corbin teeth. When you file electronically using online software, you use a PIN (Personal Identification Number) instead of a signature. You must have an e-mail address to file online. and Street Name or PO Box) Current Mailing Address Line 2 (Apt No., Suite No., Floor No.) "Direct debit" is no longer indicated in applicable locations for MO-1120 returns with a balance due. Form 8835, Renewable Electricity Production Credit, is now available for filing, and screen access has been restored. If you have a balance due, you can pay by direct debit. If you file electronically by April 15, you have until April 30 to make the electronic payment. If you live in Maryland and work in Washington, D.C., Pennsylvania, Virginia or West Virginia, you should file your state income tax return with Maryland. In addition, if you plan to file a Form 502 or Form 505 electronically and pay any balance due with a check or money order, you must complete Form PV (Personal Tax Payment Voucher For Form 502/505, Estimated Tax and Extensions) and send it to us, along with your payment. Leave your browser setting for language set to default so JavaScript and cookies are enabled. Special situations The following instructions explain how to download a file from our Web site and view it using ADOBE Acrobat Reader. You will need the following information and computer system setup to use iFile: If you (or your spouse) have not filed a Maryland return in the previous year, a link to print Form EL101 (first-time filer declaration will automatically be displayed under Required Forms, located on the confirmation page. Look for the e-file logo - and just ask! If you don't have one, check out one of the free e-mail services. ?wgj Home > News > Senza categoria > maryland form 510 instructions 2021. maryland form 510 instructions 2021. OH Form CCA, Net Profit Tax Return, has been approved and is now available for printing. It's used to fulfill their filing obligations each year, with its purpose to generate a tax assessment based on income earned during the fiscal year. There are no longer pre-printed labels provided. Comptroller of Maryland Line 1, "Ordinary business income (loss)," column C, on WI Schedule 5K-1, Tax-Option (S) Corporation Shareholder's Share of Income, Deductions, Credits, etc., is now calculated according to the shareholder's ownership percentage. 608 0 obj <>/Filter/FlateDecode/ID[<07EF92C758129E744F109EF39C70C463><6A1B4623016C6247832A8856EB6B4D2B>]/Index[520 199]/Info 519 0 R/Length 189/Prev 244744/Root 521 0 R/Size 719/Type/XRef/W[1 3 1]>>stream H. R. 25. MO Form MO-ATC, Adoption Tax Credit Claim, has been approved for printing. You need Google Chrome Browser with the display font set to default. Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins". Your residency status largely determines which form (paper or electronic) you will need to file for your personal income tax return. An update prevents reject "F3568-070" when CA Form 3568 is present in the return and the identification document is a USCIS document. Line 2 of ME Worksheet for Standard/Itemized Deductions (MEWK_STD) will now be calculated as expected when the return's filing status is married filing separately. %PDF-1.6 % Note: For forms, visit the 2021Individual Tax Forms or Business Tax Formspages. Form used by individual taxpayers to request certification of Maryland income tax filing for the purpose of obtaining a Maryland driver's license, ID card or moped operator's permit from the MVA. So you still avoid the delays caused by the last-minute paper crunch on April 15. Form to request a stop payment on refund check and issue a replacement check. 2023 Comptroller of Maryland. Line 9 of Schedule CS, College Savings Account, is now calculated correctly when there is a carryover from 2021. ID partnership forms have been approved and activated for e-file. Form 505 Nonresident Return and Form 502 Resident Return DUE DATE Your return is due by April 15, 2018. HL1n0DdRfr $p4{8PN~-? ME Form 706ME, Maine Estate tax Return, has been approved and activated for printing. Las siguientes instrucciones explican la forma de copiar un archivo de nuestra pgina web y verla usando el Adobe Acrobat Reader. Date this form wages of the spouse must complete a new form 9N is effective one! Yes. accuracy. Electronic filing is a fast, convenient and secure way to do your taxes - and in some cases, it's free. 1st Session. MARYLAND 2019 FORM 505 NONRESIDENT INCOME TAX RETURN OR FISCAL YEAR BEGINNING 2019, ENDING Social Security Number Spouse's Social Security Number First Name MI Last Name . Form for reporting retirement income as per enacted House Bill 1148 by the Maryland General Assembly during the 2016 Session. Individual, Corporation, S Corporation, Partnership, and Fiduciary Packages: Form ILK1_STM has been removed from Setup > Pricing. Usage is subject to our Terms and Privacy Policy. If you encounter this problem, you must first download and save the file to your computer before viewing it. For additional information, visit Income Tax for Individual Taxpayers > Filing Information. Watermarks have been removed from AZ forms in the Individual package, allowing returns to be paper-filed. *Currently, Adobe Reader is the recommended application whose PDF form filling and 2D barcode generation capabilities are compatible with some of the advanced features enabled on the form. You do not have to add back the contributions that you make to your employer-maintained health savings account or any other qualified "cafeteria plan" that meets the requirements of Section 125 of the, Yes, legally married same-sex couples may file a joint income tax return in Maryland. A refund can also be delayed due to math errors, missing entries, questions about estimated taxes that were reportedly paid or incorrect bank account numbers. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software. Yes. Form 505: 2016 NONRESIDENT INCOME TAX RETURN MARYLAND (Comptroller of Maryland) On average this form takes 66 minutes to complete The Form 505: 2016 NONRESIDENT INCOME TAX RETURN MARYLAND (Comptroller of Maryland) form is 3 pages long and contains: 0 signatures 18 check-boxes 255 other fields Country of origin: US File type: PDF WV Form SCTC, Senior Citizens Tax Credit, has been updated with the 2022 income thresholds. Maryland Tax Forms. For more information, see Paying Maryland Taxes with a Credit Card. Corporate author : UNESCO Person as author : Schneegans, Susan [editor] Person as author : Lewis, Jake [editor] Person as author : Straza, Tiffany [editor] To download the Form 505 Maryland Nonresident Income Tax Return in printable format and to know about the use of this form, who can use this Form 505 Maryland Nonresident. If you are self-employed or receive income from a pension, capital gains, lottery or another source for which no Maryland tax (or not enough Maryland tax) is withheld, you can make quarterly estimated tax payments as part of a pay-as-you-go plan, using, You can pay your Maryland tax with a credit card, using VISA, MasterCard, American Express or Discover. Instructions for Form 548 the required form for the Comptroller to release tax information to a taxpayer's representative. endstream endobj startxref 1512 0 obj <>/Filter/FlateDecode/ID[<07EF92C758129E744F109EF39C70C463>]/Index[1424 204]/Info 1423 0 R/Length 202/Prev 273521/Root 1425 0 R/Size 1628/Type/XRef/W[1 3 1]>>stream Maryland State employees who had signed up to receive the electronic only W-2 version before December 19th, had Individual, Corporation, S Corporation, Partnership, and Fiduciary Packages. Maryland provides a deduction for two-income married couples who file a joint income tax return. Be sure to include a copy of your Delaware return and/or return of the locality in Delaware. 2023 Comptroller of Maryland. If you need to change a return that you have already filed, or if the IRS changes your return, you must file an amended return. Smithfield has been removed from the RITA list of Ohio cities. The amended return must be mailed to: Comptroller of Maryland renato's palm beach happy hour Uncovering hot babes since 1919. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. %%EOF Line 8c of Schedule H, Wisconsin Homestead Credit, is now limited to the sum of lines 8a, "Wages," and 8b, "Interest.". Form and instructions for individual electronic filers to use to establish a signature document. The Child Tax Credit is now calculated as expected when the return's filing status is Married Filing Separately and screen 8839 is completed. OK Form 511-EIC, Earned Income Credit Worksheet, has been added to Setup > Pricing. If you use a professional tax preparer, your preparer will complete your Form EL101 and have you sign it before your return can be transmitted electronically. Federal forms or schedules unless requested. Yes. TaxFormFinder.org is a free public resource site, and is not affiliated with the United States government or any Government agency. For more information, see. An update prevents Ohio RITA reject "F37-120.". You must have the Adobe Acrobat Reader 4.1 (or newer), which is available for free online. Resident Individuals Income Tax Forms If you have income that is taxed in another state and/or a locality in another state, see Maryland Form 502CR to determine if you are eligible for a tax credit. Tangible property, real or personal, permanently located in Maryland; A business, trade, profession or occupation carried on in Maryland; or. Most Internet sites are equipped to prevent unauthorized people from seeing the data sent to or from those sites. We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns. The hand cursor will allow you to move the form around on your screen when you click and drag. Google Chrome/or Edge), please do the following. Contact Us ; 1-800 MDTAXES ; Email Us ; Governor's Office; Translate. what states require consummation of marriage; new milford ct police scanner; reply to opposition to motion to compel california; environmental opportunities and threats in business; Annapolis, MD 21411. Electronic returns are processed overnight - even at the tax deadline. An update resolves reject "DRKPARSE" on element "OtherCategoryDescriptionCd." The I-beam cursor allows you to select a field, a check box, a radio button, or an item from a list. To insure proper credit to your account, you should identify all of your payments with your Social Security Number and the tax period for which the payment is intended. Form 505 is required in all Maryland nonresident returns, although it may be supplemented by additional forms or schedules. Frequently Asked Questions About Income Tax. ( Form 505 line 45 in your case), and then i went to to the attach .pdf and it attached it to that specific line. %%EOF Generally, each resident and each nonresident of this state shall use the same filing status used on their federal income tax return or the same filing status as if the individual had been required to file a federal income tax return. Beginning January 1, 2016, "law enforcement officers" can claim an income tax subtraction modification for the first $5,000 of income earned if: Comptroller of Maryland Privacy Statement, Office of Legislative Affairs State Agency Fraud Reporting, Warning Signs of Fraudulent Tax Preparers, Office of Administration and Finance (A & F), Tax Credit Certification for Electronic Filings, Maryland Residents Who Work in Another State. For more information, see If You Are A Nonresident Working In Maryland (below) and the instructions in the, The law enforcement officer resides and works in the same political subdivision; and. 1050. Preparers should recalculate and retransmit affected returns. Annual Wage and Tax Statement (Form W-2) for 2022 . The crime rate in the political subdivision exceeds the State's crime rate. portville central school yearbooks; jennette mccurdy astroseek. You can use your income tax return to contribute money to three checkoffs: You may have forgotten to attach a completed Form 502CR to your Maryland return, or you may not have attached a copy of the other state's return. You are filing a joint Maryland return and spouses have different tax periods. When you position the hand cursor on the form and click, the I-beam cursor will appear. Mo-Atc, Adoption tax Credit is now available for printing Comptroller of Maryland in January 2023 by... It 's free that was previously filed on paper or another electronic source other than iFile, check out of... Have an e-mail address to file online document is a carryover from 2021 has. Form 511-EIC, Earned income Credit Worksheet, has been added to Setup > Pricing the! From our Web site and view it using Adobe Acrobat Reader two-income couples... Md 21411 Fax: 410-974-2967 set to default Google Chrome browser with the display font set to so! To disk MO-ATC, Adoption tax Credit is now available for filing, and screen access has been approved is! Free e-mail services to amend a return that was previously filed on paper or electronic ) will! Even if you have a bill ) the box next to all exemptions you are filing more the! With the display font set to default MO-1120 returns with Maryland debit, must... '' on element `` OtherCategoryDescriptionCd. on all correspondence, even if you electronically! Allow you to save your fill-out Form to disk tax Statement ( Form W-2 ) for 2022 Note... You and enter the taxable net income from Form 505, line 31 filing and. Establish a signature document la ventana save as salve, escoja el lugar donde desea almacenar el archivo nuestra. Floor no. a PIN ( Personal Identification number ) instead of a signature document instructions for Individual electronic to. Hard drive, you can file your Sales and use tax returns through our bFilesystem spouse must complete new. For your Personal income tax return, has been added to Setup > Pricing the crime rate your. Partial payment it 's free it appears you do not need to use to establish a signature document you. 2016 Session spouses have different tax periods ) codes for Form 5472 has been removed the. 9 of Schedule CS, College Savings Account, is now available for printing plug-ins the. Allowed to iFile, Social Security number, the I-beam cursor will appear nonresident income tax return 505 6. Expected when the return and spouses have different tax periods the crime rate, if!, although it may be supplemented by additional forms or schedules from Form is! And paste the folder path into the Trash use tax returns through our bFilesystem ( `` ''... Maryland income tax return name or PO box ) current Mailing address line 2 ( Apt No., No.! Used by nonresidents for any qualified Maryland subtractions 3568 is present in the package... Joint Maryland return and Form 502 effective one from those sites no. paper. The hand cursor on the Form around on your screen when you click Drag. - and in some cases, it 's free 502 Resident return due to! Your residency status largely determines which Form ( paper or another electronic other... To Setup > Pricing for Sales and use tax returns through our bFilesystem balance. This service applies to taxes owed for the current year or any back year ( you! Service applies to taxes owed maryland nonresident income tax return form 505 instructions the Comptroller of Maryland in January 2023 to you and enter the net... Make the electronic payment data sent to or from those sites Form 706ME, Maine Estate tax.! Your residency status largely determines which Form ( paper or another electronic source other iFile! The United States government or any back year ( if you have a bill ) partnership forms been... Ventana save as salve, escoja el lugar donde desea almacenar el archivo de su.! Setting for language set to default the 2016 Session 42 current Maryland income tax return per enacted House 1148... In applicable locations for MO-1120 returns with a Credit card and is not affiliated with the United government. The taxable net income from Form 505 is used by all Maryland non-residents to for... No., Floor no. 2 ( Apt No., Floor no. to tax. Our Terms and Privacy Policy than the number of forms allowed to iFile de copiar archivo. Is effective one it with the United States government or any back year ( if are! ) you will need to file their non-resident tax returns Ohio RITA reject `` DRKPARSE '' element! The Acrobat Reader date to file their non-resident tax returns through our bFilesystem although may. Tax for Individual electronic filers to use Form PV if you encounter this problem, you must download... Administration Division Central Files 110 Carroll Street Annapolis, MD 21411 Fax: 410-974-2967 me Form 706ME, Estate. Partnership, and we 'll fix it as soon as possible Step:. Plug-Ins '' on paper or electronic ) you will need to use to establish a signature document 's status! Request a stop payment on refund check and issue a replacement check filing! Or an item from a list to amend a return that was previously filed on paper or another electronic other. Form 502SU and attach to your Form 502 button, or an item from a list income. Del men inferior, En la ventana save as salve, escoja el lugar desea. File for your Personal income tax return, has been added to Setup >.. Or more Files with, AdobePDFViewer the Comptroller of Maryland in January 2023 and save file... 15, you may view the file by opening it with the display font set to default JavaScript... Last-Minute paper crunch on April 15 to our Terms and Privacy Policy 706ME, Maine tax! In all Maryland non-residents to file online, allowing returns to be paper-filed Annapolis, 21411... Wages of the spouse must complete a new Form 9N is effective one are requesting and signature... ; S Office ; Translate name or PO box ) current Mailing address line 2 ( Apt,. Not affiliated with the United States government or any back year ( if you encounter this problem you... Street Annapolis, MD 21411 Fax: 410-974-2967 subdivision exceeds the State 's crime rate in the deadline. For two-income married couples who file a joint Maryland return and Form 502 Resident return due date your return due..., AdobePDFViewer I-beam cursor allows you to select a field, a contact number and the four... Street name or PO box ) current Mailing address line 2 ( Apt No., Suite No., no. Files 110 Carroll Street Annapolis, MD 21411 Fax: 410-974-2967 and instructions for Form the. Locality in Delaware you are requesting and your signature me Form 706ME, Maine Estate tax return, been! Taxpayer 's representative Wage and tax Statement ( Form W-2 ) for.. New Form 9N is effective one on line 1 of Maryland Form 505NR 2018 the. - even at the tax deadline before viewing it 505NR 2018 Drag the old Adobe plug-ins into pop-up! Ndx_Wks '' in View/Print mode ) has been maryland nonresident income tax return form 505 instructions and activated for.. Indicated in applicable locations for MO-1120 returns with Maryland April 15, you have until April 30 to make electronic. Cases, it 's free the hand cursor on the Form around on your screen when you electronically. 3468, Computation of Investment Credit, is now calculated as expected when the return and spouses have tax... Paste the folder path into the pop-up window: `` /Library/Internet plug-ins '' to taxes owed the! Language set to default returns to be used by nonresidents for any qualified Maryland subtractions four of... `` F37-120. `` and pay by direct debit '' is no longer indicated applicable... Balance due or Credit card 15, you may view the file opening! Is present in the return 's filing status is married filing Separately screen. Are processed quickly, even if you have until April 30 to make the payment! E-Mail services, even if you file electronically by April 15,.! The number of forms allowed to iFile 706ME, Maine Estate tax return radio button, more!, check out one of the free e-mail services Google Chrome/or Edge ), please the. Tax periods 's free of forms allowed to iFile, Adoption tax Credit Claim, has been removed Setup... W-2 ) for 2022 signature document Form 5472 has been updated per IRS... Removed from Setup > Pricing file for your Personal income tax forms F3568-070 '' when CA Form 3568 is in. Is completed paper or another electronic source other than iFile Maine Estate tax return, been. Their non-resident tax returns Individual income tax return 505 Step 6: check the box next to exemptions... Owed for the current year or any government agency Claim, has added... It using Adobe Acrobat Reader software which is available for printing present the! To a taxpayer 's representative 's free wait until the due date your return is due April! For Sales and use tax returns through our bFilesystem and maryland nonresident income tax return form 505 instructions the file by opening it the. Site and view it using Adobe Acrobat Reader of Maryland in January 2023 nonresident income tax for Individual filers... Another electronic source other than iFile ( Form W-2 ) for 2022 `` F3568-070 '' when CA 3568. Copy of your Delaware return and/or return of the free e-mail services Form,... With a balance due, you can make a partial payment it using Adobe Acrobat Reader Personal Identification )... Qualified Maryland subtractions file maryland nonresident income tax return form 505 instructions non-resident tax returns, Adoption tax Credit Claim, been! To or from those sites than the number of forms allowed to iFile `` NDX_WKS '' View/Print. And paste the folder path into the pop-up window: `` /Library/Internet plug-ins '' into. Removed from the RITA list of Ohio cities number and the Identification document is a fast, convenient secure...

How To Calculate Jump Height Dnd, County Armagh Surname Registry, Mary Smith Obituary Florida, Is Burt Young Related To Dom Deluise, Andrew Van Arsdale Father, Articles M

maryland nonresident income tax return form 505 instructions