Who is considered a nonresident for Maryland tax purposes?
A nonresident refers to any individual who is not a legal resident of the state
of Maryland.
As a nonresident of
Maryland, you are required to file a nonresident income tax return Form
505 and use Form 505NR to calculate your nonresident tax, if you have income derived from:
-
Tangible property, real or personal,
permanently located in Maryland;
-
A business, trade, profession or occupation
carried on in Maryland;
or,
-
Gambling winnings derived from
Maryland sources.
For more information, see
Nonresidents.
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