Maryland Tax Form 515

What is Maryland Form 515?

Maryland Form 515 is an income tax return of the Comptroller of Maryland. Its printed title names its audience: "For nonresidents employed in Maryland who reside in jurisdictions that impose a local income or earnings tax on Maryland residents". The instructions say that a person required to file Form 515 is subject to local income tax on the portion of federal adjusted gross income that comes from salary, wages or other compensation for personal services performed in any county of Maryland or in Baltimore City.

The blank on this page is the 2025 form; the Comptroller's file holds the return and its instructions together.

Who must file Form 515?

The instructions give the general rule: a person must file this return if they are a nonresident of Maryland, and received salary, wages or other compensation for personal services performed in any county of Maryland or in Baltimore City, and lived in a jurisdiction that imposes a local income or earnings tax on Maryland residents, and are required to file a federal return. Maryland's nonresident instructions name Pittsburgh, Philadelphia and any other local Pennsylvania jurisdiction that imposes such a tax. A person is not required to file Form 515 if the Comptroller determines that the locality where they live does not impose such a tax on Maryland residents, or provides an exemption, credit or other procedure that frees the income of Maryland residents from its taxation and withholding.

A person who has income other than wages subject to Maryland tax must also file Form 505: the wage income is taxed on Form 515 and the non-wage income on Form 505.

What is on the form?

The return starts with the taxpayer's and the spouse's Social Security numbers, names and mailing address, and the county and city, town or special taxing area in which the person was employed on the last day of the taxable period. Then come these sections, in the form's own words:

• Filing status
• Residence information
• Exemptions
• Income and adjustments information
• Additions to income
• Subtractions from income
• Deduction method
• Net income
• Maryland tax computation
• Local tax computation

The last part of the return adds the Maryland and local tax and any contributions, sets payments and credits against them, and arrives at a refund or a total amount due.

Attachments and signature

The Maryland tax is carried from Form 505NR, which is attached. The form also asks for Form 502B when dependents are claimed and for Form 502CR when an amount is carried from that form to line 33a, line 35 or line 52. Wage and tax statements (Forms W-2, W-2G and 1099) are attached to the front of the return if Maryland tax or local tax was withheld. The taxpayer signs the return, and both spouses must sign a joint return. If another person prepared the return, that person must also print their name, sign and enter their Preparer's Tax Identification Number.