DWQA QuestionsCategory: Federal马里兰州J1第一年报税
Anonymous Staff asked 2 years ago

我是去年10月初以J1身份来美国NIH,住在马里兰州,免交联邦税,但要交州税。 我至今还没交过马里兰州税,不知道补交州税需要填哪些表格?form 505,还 是form 505NR?可以网上填报吗?谢谢!

1 Answers
Tax1on1Tax1on1 Staff answered 2 years ago

去年应该是不算做 resident 所以要按照505 NR 来补税; 但是要注意今年和以后的年份有可能会成为马里兰州居民 需按照505来报税  如果晚太久的话 一般不可以再网上申报。。 可以看看 taxact 这个商业软件看是否可以支持非居民的马里兰州网上报税. 
Maryland defines a resident as an individual, other than a fiduciary, who is domiciled in Maryland on the last day of the taxable year. Individuals who maintain a place of abode in Maryland for more than 6 months and spend an aggregate of 183 days or more per year are deemed to be residents. [Md. Code Ann., Tax-Gen. §10-101(k); Md. Regs. Code §