Form 505x - Maryland Nonresident Amended Tax Return - 2012 Page 3
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61
FORM
MARYLAND NONRESIDENT
505X
AMENDED INCOME TAX RETURN
INSTRUCTIONS
2012
report or the final court decision if appealed.
PRIVACY ACT INFORMATION
IM PORTA NT NO TE S
• If the Internal Revenue Service issued a
The Revenue Administration Division re quests
The instructions included here should enable
final determination of adjustments that
information on tax returns to administer the
you to complete a nonresident amended
would result in an increase to Maryland
income tax laws of Maryland, including
return for tax year 2012. If you are changing
taxable income, file the amended return
determination and collection of correct taxes.
your resident status from nonresident to
within
ninety
days
after
the
final
If you fail to provide all or part of the
resident, you must use Form 502X and not
determination.
requested information, the exemptions,
this form. If you must amend a tax year
exclusions, credits, deductions or adjustments
Do not file an amended return until
prior to 01/01/2012, you should obtain
may be dis allowed and you may owe more
sufficient time has passed to allow the
a Form 505X and a nonresident tax
tax. In addition, the law provides penalties
original return to be processed. For
booklet for the year you wish to amend
for fail ing to supply information required by
current year returns, allow at least six
so that you will have the proper
law or regulations.
weeks. Please note that no refund for less
instructions and rates.
than $1.00 will be issued.
You may look at any records held by the
Changes made as part of an amended return
Revenue
Administration
Division
which
The amended return must be filed with
are subject to audit for up to three years
contain personal information about you. You
the Comptroller of Maryland, Revenue
from the date that the amended return is
may inspect such records, and you have
Administration Division, 110 Carroll Street,
filed.
certain rights to amend or correct them.
Annapolis, Maryland 21411-0001.
As authorized by law, information furnished
WHEN AND WHERE TO FILE
For more information regarding refund
to the Revenue Administration Division may
limitations, see Administrative Release 20.
Generally, Form 505X must be filed within
be given to the United States Internal
three years from the date the original return
PROTECTIVE CLAIMS
Revenue Service, a proper official of any
was due (including extensions) or filed. The
state that exchanges tax information with
A protective claim is a claim for a specific
following excep tions apply.
Maryland and to an officer of this state
amount of refund filed on an amended return
• A claim filed after three years, but within
having a right to the information in that
with a request that the Comptroller delay
two years from the time the tax was paid is
officer’s official capa city. The information
acting on the refund request. The claim for
limited to the amount paid within the two
may also be obtained with a proper legislative
refund may not be based on a federal audit.
years immediately before filing the claim.
or judicial order.
The delay requested must be due to a
• A claim for refund based on a federal net
pending decision by a state or federal court
USE OF FEDERAL RETURN
operating loss carryback must be filed
which will affect the outcome of the refund,
within 3 years after the due date (including
or for reasonable cause. The protective claim
Most changes to your federal return will
extensions) of the return for the tax year of
must be filed in accordance with the
result in changes on your Maryland return
the net operating loss.
limitations outlined in the section WHEN
and you will need the information from your
AND WHERE TO FILE. The Comptroller may
• If the claim for refund or credit for
federal
amendment
to
complete
your
accept or reject a protective claim. If
overpayment
resulted
from
a
final
Maryland
amended
return.
Therefore,
rejected, the taxpayer will be informed of a
determination made by an administrative
complete your federal return first. Maryland
right to a hearing. We cannot accept a
board or an appeal of a decision of an
law requires that your income and deductions
protective claim unless an original return has
administrative board, that is more than
be entered on your Maryland return exactly
been filed.
three years from the date of filing the
as they were reported on your federal return.
return or more than two years from the
However, all items reported on your Maryland
PENALTIES
time the tax was paid, the claim for refund
return are subject to verification, audit and
There are severe penalties for failing to file a
must be filed within one year of the date of
revision by the Maryland Comptroller’s Office.
tax return, failing to pay any tax when due,
the final decision of the administrative
If you are amending your federal return,
filing false or fraudulent returns or making a
board or final decision of the highest court
attach a photocopy of the federal Form
false certification. The penalties include
to which an appeal of the administrative
1040X and any revised schedules to
criminal fines, imprisonment and a penalty
board is taken.
your Maryland Form 505X. If your tax has
on your taxes. In addition, interest is charged
• If the Internal Revenue Service issues a
been increased by the Internal Revenue
on amounts not paid when due.
final determination of adjustments that
Service, you must report this increase to the
To collect unpaid taxes, the Comp troller is
would result in a decrease to Maryland
Maryland Revenue Administration Division
directed to enter liens against the salary,
taxable income, file an amended return
within ninety (90) days from the final IRS
wages or property of delinquent taxpayers.
within one year after the final adjustment
determination.
SPECIFIC INSTRUCTIONS
1
NAME AND ADDRESS INFORMATION. Enter the Social Security number, correct name and current address
in the boxes. Be sure to check the appropriate box if you or your spouse are 65 or over or blind on the
last day of the tax year. If your address is different from the address on your original return, be sure to
answer “Yes” to the first question.
2
QUESTIONS. Answer all of the questions and attach copies of any federal notices, amended forms and
schedules. If filing your amended return for a Net Operating Loss Carryback or Carryforward, check the
appropriate box. Provide the dates you resided in Maryland for the tax year and explain any changes
from your original filing in Part III of Form 505X.
3
FILING STATUS. Enter the filing status you used on your original return and show any change of filing
status. Your filing status should correspond to the filing status used on your federal return.
Generally, you may not change from
the return. Any change in filing status to or
complete explanation in Part III of Form
married filing joint to married filing
from married filing joint requires the
505X.
separately after the original due date of
signature
of
both
spouses.
Enter
a
1
COM/RAD-022A
12-49
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