INSTRUCTIONS: MARYLAND NONRESIDENT LOCAL TAX RETURN (Form 515)

Form 515 is filed by Maryland nonresidents employed in the state in a jurisdiction which imposes a local earnings tax. The document is found on the website of the Comptroller of Maryland.

Maryland Nonresident Local Tax Return 515 Step 1: Enter your Social Security number and name, as well as that of your spouse if filing jointly.

Maryland Nonresident Local Tax Return 515 Step 2: Enter your present address, city, state and zip code.

Maryland Nonresident Local Tax Return 515 Step 3: Enter the name of the county in which you were employed on the last day of the taxable period in question, as well as the name of the incorporated city, town or special taxing area.

Maryland Nonresident Local Tax Return 515 Step 4: Indicate your filing status with a check mark.

Maryland Nonresident Local Tax Return 515 Step 5: Under "Residence Information," enter the two-letter abbreviation of your state of residence and the borough or township. Answer all questions about your residency in Maryland with a check mark next to "yes" or "no" as applicable. Check the box where indicated if state taxes were withheld in error.

Maryland Nonresident Local Tax Return 515 Step 6: Indicate all exemptions you are claiming in the applicable section.

Maryland Nonresident Local Tax Return 515 Step 7: Document your income and adjustments as instructed on lines 1 through 17. Enter your federal income or loss in column 1, your Maryland wages in column 2, and your non-Maryland wages in column 3.

Maryland Nonresident Local Tax Return 515 Step 8: Document additions to your income on lines 18 through 21.

Maryland Nonresident Local Tax Return 515 Step 9: Document subtractions to your income on lines 22 through 25.

Maryland Nonresident Local Tax Return 515 Step 10: Indicate whether you are using a standard or itemized deduction method on line 27.

Maryland Nonresident Local Tax Return 515 Step 11: Calculate your taxable net income as instructed on lines 28 through 32.

Maryland Nonresident Local Tax Return 515 Step 12: Compute your state taxes owed on lines 33 through 39 as instructed, your local taxes owed on lines 40 through 44, and the total of both on lines 45 through 49.

Maryland Nonresident Local Tax Return 515 Step 13: Lines 50 through 62 provide the final adjustments to determine your balance due.