This form is essential for Maryland taxpayers to report dependents. It allows you to provide necessary details about your dependents. Ensure accurate information to maximize your exemptions.
An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
In certain situations, you can claim your nonresident alien spouse as a dependent if they have no gross income and aren't a US citizen or resident. This allows you to use the head of household status. However, your spouse must have an ITIN, and you must provide over half of their support.
Can I file Maryland form 505 online? You can file both your Maryland and federal tax returns online using approved software on your personal computer.
If you are a nonresident of the U.S., you cannot claim the standard deduction. However, students and business apprentices from India may be eligible to claim the standard deduction under Article 21 of the U.S.A.-India Income Tax Treaty.
If you are a nonresident, file Form 505 and Form 505NR. If you are a nonresident and need to amend your return, file Form 505X. If you are a nonresident employed in Maryland but living in a jurisdiction that levies a local income or earnings tax on Maryland residents, file Form 515.