Form 505 X: Maryland Nonresident Amended Tax Return

Form 505 X is an official Maryland tax form used by nonresidents and part-year residents to amend (change) information reported on a previously filed Maryland income tax return. This form is crucial if you need to:

  • Correct errors made on your original return, such as miscalculated income or incorrect deductions.
  • Report additional income not originally included on your return.
  • Claim additional deductions or credits you were previously unaware of.
  • Reflect changes made to your federal tax return that impact your Maryland taxes.

Who should use Form 505 X?

  • Nonresidents who filed a Maryland income tax return and need to make changes.
  • Part-year residents who filed a Maryland income tax return and need to make changes.

What You'll Need to File Form 505X?

A. Completed Form 505X: This form includes sections for identifying yourself, reporting changes to income and adjustments, calculating your Maryland tax, and claiming any applicable credits.

B. Form 505NR: This form is used to calculate your Maryland taxable income if you have income from Maryland sources.

C. Supporting Documentation: This may include copies of income statements, tax documents, or IRS notices that support your amendments.

Key Points to Remember About Form 505X:

a. Filing Electronically: You cannot e-file Form 505X. You must mail the completed form and supporting documents to the Maryland Comptroller of the Treasury.

b. Filing Deadline: Generally, you must file Form 505X within three years from the original due date (including extensions) of your return.

c. Penalties and Interest: You may be subject to penalties and interest if you don't file Form 505X on time or if you owe additional taxes.