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Screen MDPYNR - Maryland Part-year Resident and Nonresident Data (1040)
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Overview
Use this screen to enter residency information for Maryland Forms 502 and 505, and also to enter nonresident additions and subtractions on Form 505SU. Use the MDAdj screen to make part-year resident additions and subtractions on Form 502SU.
Enter college prepaid investment trust contract payments and / or college investment / broker plan contributions on the federal 1099Q screen in the Educate folder. Enter state use code
18
or 19
. You need to enter an eight-digit account number to identify the beneficiary and their account in case any contributions that aren't used to reduce Maryland adjusted gross income carry over to future years. Enter carryover information in the MDAdj screen in the College savings plans prior years carryover
statement window, regardless of the return type you select under File, then Client Properties, then the Maryland tab.note
This screen only appears if you designate the state return as a part-year or nonresident return. To do this, select File, then Client Properties, then the Maryland tab. Then select the Part-year Resident or Nonresident option.
General Information
Other state of residence or select
FC
for foreign country of residenceEnter the state of legal residence other than Maryland. Select F4 to choose a state from the field view. Select "" (period) from the field view if the legal residence is a foreign country. "FC" then prints on Form 505.
City, township or borough living in if Pennsylvania resident
If the taxpayer is a Pennsylvania resident, enter the township or borough where they reside. This field applies only to nonresidents and is required if you're filing the return electronically.
Explanation if not a resident of this other state for all of
Enter an explanation for a nonresident taxpayer who wasn't a resident of the other state for the entire year. This field only applies to nonresidents.
Indicate type of Maryland return filed for previous year if filing a nonresident return
If the current-year return is a part-year or nonresident return, indicate the Maryland return type filed last year. Enter
1
if a resident return was filed or 2
if a nonresident return was filed.Taxpayer or spouse in military if filing a nonresident return
Select this field when you're filing a part-year or nonresident return, and indicate that the taxpayer or spouse is in the military. UltraTax CS prints "Military" on Form 502 and selects the "Yes" checkbox on Form 505 for a nonresident return.
Adjustments, Additions and Subtractions
UltraTax CS uses the information in this section to complete the Poverty Level Credit Worksheet and change the amount used on Form 505NR, line 6b calculated in UltraTax CS. You also use this section to enter additions and subtractions for completing Form 505SU. You can only access fields in this section if the return type you select (under File, then the Client Properties window) is a nonresident return.
Poverty level income (Force)
Use this field to force the amount of poverty level income if it's different from the calculated amount. UltraTax CS automatically calculates this amount from income information you enter in the federal input screens. This amount transfers to the Maryland Poverty Level Credit Worksheet, line 2.
Non-Maryland income reported on Form 505NR, line 6b (Force)
Use this field to force the amount of income used on Form 505NR, line 6b for any amounts that may also be included in other subtractions on Form 505NR, line 6a that are also reported as non-Maryland income. Refer to the Form 505NR instructions for more information.
Other additions
In the statement windows, enter codes and amounts for other additions to income.
You can enter code
A
net additions from pass-through entities on the federal K1-St screen. This amount transfers to the Other additions
statement window. Additional entries may be made in the Other additions
statement window for code A and are included on Form 505SU.The following codes do not appear in the field view because amounts for these codes are calculated elsewhere in UltraTax CS based on federal data entry and are included on Form 505SU and 505SU Worksheet.
Code |
Description |
|---|---|
J, K, M, CD, DM, DP |
Amounts are calculated on Form 500DM. |
G |
Enter pickup contributions on federal Screen W2, in the box 14 statement window using code 20. |
L |
Based on federal data entry in the 8903 screen for domestic production activities deduction used on federal Form 1040 for domestic production activities. |
M |
Based on federal data entry in the Educate screen and the deduction taken on federal Form 1040. |
Other subtractions
In the statement windows, enter codes and amounts for other subtractions from income.
The codes in the following table don't appear in the field view because the associated amounts are calculated elsewhere in UltraTax CS and are included in the statement printed for the Other subtractions line on Form 505.
You can enter code
B
net additions from pass-through entities on the federal K1-St screen. This amount transfers to the Other additions
statement window. Additional entries you make in the Other additions
statement window for code B
are included on Form 505SU.The following codes don't appear in the field view because amounts for these codes are calculated elsewhere in UltraTax CS based on federal data entry and are included on Form 505SU and 505SU Worksheet.
Code |
Description |
|---|---|
A, U |
Amounts transfer from UltraTax/1040 based on data entered on the 1099 screen. |
C |
Amounts transfer from federal Form 1040 state refunds added as income. |
F |
Amounts transfer from federal Form 2441. |
G |
Amounts transfer from federal Form 5884. |
K |
Amounts transfer from UltraTax/1040 based on data entered in the Eligible children information statement on the 8839 screen. Use state use code 1 to indicate the taxpayer was a Maryland resident at the time of the adoption. |
Q |
Amounts are calculated on Form 502V. |
R |
Amounts transfer from state pickup amounts entered on federal Screen 1099R screen, box 17. You need to select code SPU in checkbox 16 to open the field for checkbox 17. |
S |
Amounts transfer from federal Form 8814 interest, dividend and capital gain income included in the parent's return. |
T |
Amounts transfer from federal Form 1040. W Amounts calculate on the Two-Income Subtraction Worksheet. |
X |
Amounts are calculated on the Maryland College Savings Contribution Carryover Worksheet. |
BB, CC, CD, DM, DP |
Amounts are calculated on Form 500DM. |
HH |
Amounts are determined by recalculating the Maryland exemptions without regard to the US obligation income reported on the Maryland return, and then taking the difference between the exemption used on the Maryland return and the calculated exemption. |
II |
Amounts transfer from the Interest income statement windows from the federal B&D, K1, and K1T screens. Use state use code 1 to indicate the amount is attributed to Build America Bonds. |
Federal targeted jobs credit (Force)
This amount automatically transfers from federal Form 5884. On a joint return, the amount is split equally between the taxpayer and spouse. Use these fields to force the calculated amounts for the federal targeted jobs credit. These amounts are included in the statement printed for the Other subtractions line on Forms 502 and 505.
Reciprocal State Information
UltraTax CS uses the information in this section when a state with a reciprocal agreement with Maryland is also being calculated.
Instate taxable wages earned while a resident of a nonreciprocal state (Force)
UltraTax CS automatically ignores wages earned in the nonresident state when a return is attached from a nonresident state that has a reciprocal agreement with the resident state. Use this field to enter an amount different from the calculated amount.
AGI Worksheet State Amounts
UltraTax CS uses the information in this section to answer various questions on Forms 502 and 505 and to complete the Maryland AGI Worksheet. Amounts on the Maryland AGI Worksheet transfer to Forms 502 and 505.
Schedule D (Force)
For part-year and nonresident returns, use these fields to enter an amount that's different from the calculated amount in the State Amount columns of the Maryland AGI Worksheet for the Capital gain / loss line. UltraTax CS automatically calculates the in-state amounts of Capital gain / loss.
These calculated amounts are based on the postal codes entered in UltraTax/1040 for Schedule D related items. You need to review returns with PAL and basis adjustments, and PAL and capital loss carryovers, for Schedule D as well as Form 4797 in-state amounts.
Form 4797 (Force)
For part-year and nonresident returns, use these fields to enter an amount that's different from the calculated amount in the State Amounts columns of the Maryland AGI Worksheet for the Other gain / loss line. UltraTax CS automatically calculates the in-state amounts for federal Form 4797, Part II.
These calculated amounts are based on the postal codes entered in UltraTax/1040 for Form 4797, Part II related items. You need to review returns with PAL and basis adjustments for Form 4797 and Schedule D in-state amounts.
Schedule E (Force)
For part-year and nonresident returns, use these fields to enter an amount that's different from the calculated amount in the State Amounts columns of the Maryland AGI Worksheet for the Rents, royalties line. UltraTax CS automatically calculates the in-state amounts for federal Schedule E. This adjustment affects the Maryland Income (Loss) column for Rents, royalties, partnerships, estates, trusts, etc. on Form 505. These calculated amounts are based on the postal codes entered in UltraTax/1040 for Schedule E related items. You need to review returns with PAL, basis, and at-risk adjustments for Schedule E in-state amounts.
Net operating loss carryover
For part-year and nonresident returns, use these fields only when you're completing the State Amounts columns of the Maryland AGI Worksheet for the Net operating loss carryover included in the Other income line.
UltraTax CS defaults the amount of net operating loss carryover in the Federal Amounts column to the taxpayer when the federal filing status is married filing joint. You need to enter the portion of the federal net operating loss carryover applicable to this state in the
Net operating loss carryover
taxpayer and spouse fields.