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.