The fastest way to file your return and receive your refund is to file electronically and request direct deposit. has been marked. However, you will be taxed as a nonresident on any portion of federal adjusted gross income that was derived from any real or personal property that is located in Maryland as well as non-military income earned in Maryland, including income from Maryland lottery prizes. Form 502B must be completed and attached to Form 502 if you are claiming one or more dependents. Additional map information from Dept. Gabriel Project Cluster of Montgomery County, Maryland, Inc. You were 65 or older or totally disabled, or your spouse was totally disabled, on the last day of the tax year; and. By law, the nonresident tax rate must equal the lowest local income tax rate paid by Maryland residents (currently 1.75%) combined with the top state tax rate. A PSD code stands for political subdivision codes. Both spouses in the military and not domiciled in Maryland and one or both have Maryland income. Complete the filing status area using the same filing status that you used on your federal return. The IRS works with the following sponsors to administer the program in Maryland: If you are a legal resident of Maryland and serving in the military, you must file a resident Maryland tax return, regardless of where you are stationed. If mailing the forms they can be sent to: Comptroller of Maryland See also, If You Work in Another State below. Maryland Form 502 now requests a 4 digit Political Subdivision Code as well as the Maryland Political Subdivision. Note: An online payment where the bank mails the Comptroller of Maryland a paper check is not considered an electronic payment. 151 West Street, Suite 200, Annapolis, MD 21401 (410) 269-2840 / (800) 222-8683 / info.sbe@maryland.gov There are three variants; a typed, drawn or uploaded signature. You must have filed all returns required to be filed with the Comptroller's Office or have been assessed by the Comptroller's office for not filing a required tax return. Married senior citizens who both receive wages, interest, pension, business or other kinds of income that are subject to Maryland tax can subtract up to $1,200 or the income of the spouse, whichever is less. The retirement income is attributable to your service as correctional officer, a law enforcement officer or fire, rescue, or emergency services personnel of the United States, the State of Maryland, or a political subdivision of Maryland. A taxpayer claiming the credit is required to add back the amount of the credit claimed to Maryland adjusted gross income or Maryland modified income, to the extent excluded from federal adjusted gross income. You must file an amended return to make certain changes to your original return. + '?List={ListId}&ID={ItemId}'), 301 W. Preston St., Baltimore, MD 21201-2395. If you are a nonresident with military income and other income earned in Maryland, single, or have an unemployed spouse, you must file a nonresident Maryland Form 505, reporting total income and subtracting military pay. The wages earned by a spouse of a nonresident U.S. servicemember may be exempt from Maryland income tax under the Military Spouses Residency Relief Act, when the spouse of the servicemember is not a legal resident of Maryland. Nonresident taxpayers may either use Maryland's standard deduction or itemize deductions. Businesses or individuals who contribute to approved Community Investment Programs may be eligible for a credit against the Maryland State income tax. You and your spouse are in the military, do not live in Maryland and one or both have Maryland income. Please send your written request along with your completed Maryland return, a copy of your federal return including Schedule A and a copy of the other state's return. Enter the names, Social Security numbers and relationships for all dependents on Form 502B. Generally, you are required to file a Maryland income tax return if: Even if you are not required to file a federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status. If you work in Maryland but reside in Delaware, you must file Form 505 (Maryland Nonresident Income Tax Return) and Form 505NR (Maryland Nonresident Income Tax Calculation). There are several ways you can file your personal or business income tax returns on paper or electronically. Volunteer Income Tax Assistance, Tax Counseling for the Elderly. Map of Governor's 2002 Legislative District Plan, submitted January 9, 2002. Whenever the term "tax year" appears in the instructions, fiscal year taxpayers should understand the term to mean "fiscal year." The benefit also applies to persons separated from active duty employment with the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey. Even if you are not required to file a federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status. The amount of any tax credit approved by the Maryland Higher Education Commission may not exceed $5,000. Whenever the term "tax year" is used in these instructions, it means that portion of the year in which you were a resident of Maryland. If you have an older operating system, platform or browser, or are having problems downloading older forms, you may. You may be trying to access this site from a secured browser on the server. You can download or print current or past-year PDFs of Form 502 directly from TaxFormFinder. Please also be sure that "Glen Echo" is written in Use Military Worksheet B to compute the local tax for the civilian taxpayer. Enter on line 1 the adjusted gross income from your federal return for the entire year, regardless of your length of residence. Write by: (See above). The extension applies to the filing of current tax returns, back year returns, estimated tax returns, amended returns or appeals to a Maryland Tax Court. You may contribute any amount you wish to the Maryland Cancer Fund , using line 37 on Form 502, line 24 on Form 504 or line 40 on Form 505. Please include your name, address, a contact number and the last four digits of Social Security number on all correspondence. Baltimore County and Howard County do not use town codes. If you commute to work in one of the states listed above, and your employer withholds taxes for that jurisdiction, you can file the appropriate form with that locality to obtain a refund. Use the current year tax forms for fiscal years which begin during the current calendar year (i.e. Instruction 26 in the Maryland resident tax booklet outlines the following steps for completing your part-year tax return correctly: Part-year residents with pensions should complete the pension exclusion worksheet using total taxable pension and total Social Security and Railroad Retirement benefits as if you were a full-year resident. See Instruction 13 in the tax booklets. Use the county, city, town or taxing area of which you were a resident on the last day of your Maryland residence. To claim the credit, you must complete Part K of Form 502CR and attach to your Maryland income tax return. If you or your spouse is 65 or over or blind, you are entitled to an extra $1,000 personal exemption, in addition to the regular personal exemption that you may be entitled to. Use the newest Safari Version: Visit https://support.apple.com/downloads/#safari. If you are 65 years or older, or are legally blind, you may claim an additional $1,000 exemption for age or blindness on the Maryland return. If using a PO Box address, leave Current Mailing Address Line 2 blank. 4 digit political subdivision code, maryland 2020. The chart below lists the codes that have been designated by Maryland for each county and Baltimore City. Determine the taxable amount of Social Security and/or Railroad Retirement benefits that were included in your federal adjusted gross income on line 1 of Maryland Form 502. October 1, 2023 . You can call or visit any of our taxpayer service offices to receive free state tax assistance. If you donated an easement to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Foundation or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, view sheds or historic properties, you may be eligible for a tax credit. You may not claim any other dependents unless the dependents are residents of the United States, Canada, or Mexico. For more information about the Offer in Compromise Program, email us at cdoic@marylandtaxes.gov or call 410-767-1555 from Central Maryland or 1-888-674-0020 from elsewhere. The Student Loan Debt Relief Tax Credit may be claimed on Form 502CR by certain qualified taxpayers in the amount certified by the Maryland Higher Education Commission. If Maryland tax was withheld from your income in error you must file to obtain a refund. PO Box 8888 The taxpayer must apply to and receive approval by the DHCD for each contribution for which a credit is claimed. Maryland has six filing statuses based on the filing status used on your federal income tax return. Military service may entitle you to special tax breaks for overseas pay and retirement income. 2002-2010. If you are required to file federal Form 1040NR (or 1040-NR-EZ) to the IRS as a nonresident alien, how you file your Maryland income tax return depends on whether you are a legal resident of Maryland or a nonresident. See the IRS Web site at www.irs.gov, If you are affected by the extension, you should enter 912 in the code number box near the signature area on your Maryland return. 110 CARROLL STREET Form 502: 2020 TAX RETURN RESIDENT INCOME MARYLAND (Comptroller of Maryland) EDITING TEMPLATE Form 502: 2020 TAX RETURN RESIDENT INCOME MARYLAND (Comptroller of Maryland) . For purposes of claiming the credit on line 1 of Part J on Form 502CR, "preceptorship program" means an organized system of clinical experience that, for the purpose of attaining specified learning objectives, pairs an enrolled student of a liaison committee on medical education-accredited medical school in Maryland or an individual in a postgraduate medical training program in Maryland with a licensed physician who meets the qualifications as a preceptor. Employer Withholding Tax Alert- Important Information for Spouses of U.S. Military Servicemembers, Administrative Release 1: Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland, Important Information for Spouses of U.S. Military Servicemembers, Get a copy of a previously filed tax return, Haga clic aqu para obtener formularios e instrucciones en espaol, 2022 Estate and Fiduciary Forms - current year, 2022 Sales and Use Tax Forms - current year, download the newest version for free online, https://support.apple.com/downloads/#safari, https://www.adobe.com/products/reader-mobile.html. Complete the Exemptions area. To apply for an exemption certificate, print a copy of Combined Registration Application and submit the completed application with a copy of the 501(c)(19) letter of determination, articles of incorporation and bylaws. You can also obtain tax withholding assistance from the U.S. Office of Personnel Management by telephone at 1-888-767-6738 or by e-mail at retire@opm.gov. To pay your taxes, you may request electronic funds withdrawal (direct debit) payments on your electronic return. Funds must be used within 15 years following the date the account was established. The State of Maryland does not tax the military pay, and does not use the military pay to increase the tax liability imposed on other income earned in Maryland. If you are not certain if you qualify, both the Comptroller of Maryland and the Internal Revenue Service have electronic assistants that can help. You and/or your spouse are legal residents of another state and have military income and other income earned outside of Maryland. Be sure to include a copy of your Delaware return and/or return of the locality in Delaware. how to move assistive touch button without touching it. OR your permanent home is outside of Maryland, but you maintained a place of abode (that is, a place to live) in Maryland for more than six months of the tax year. Annapolis, Maryland 21404-1829. See Instruction 12 in the Maryland Resident Instruction Booklet. No matter what company you select, you can always return to file your Maryland tax return for free online, using our iFile or bFile services. To the extent the credit is earned in any year and it exceeds the State income tax, you are entitled to an excess carryover of the credit until it is used or it expires five years after the credit was earned, whichever comes first. The credit amount is limited to the lesser of the individual's state tax liability for that year or the maximum allowable credit of $5,000. We have created a convenient tax tip detailing these opportunities. This certification must be attached to the Form 502CR at the time the Maryland income tax return is filed.