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Maryland Free Printable 2023 Resident Tax Forms and Instructions for 2024 Maryland Income Tax Forms & Instructions Booklet

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Income Tax Forms & Instructions Booklet
2023 Resident Tax Forms and Instructions

MARYLAND 2023 State & Local Tax Forms & Instructions For filing personal state and local income taxes for full or part-year Maryland residents Maryland Ice Cream Trail You can follow the Maryland Ice Cream Trail around the state and indulge in delicious desserts while also supporting Maryland’s dairy farms. Sno(w)balls As legends go, Baltimoreans have enjoyed shaved ice – called Snoballs or Snowballs – since the 1800s. Ice trucks would pass through Baltimore and employees would share shavings with local kids, whose parents added flavors – including egg custard – back at home. Brooke E. Lierman, Comptroller Smith Island Cake A beloved Maryland tradition, the official State Dessert is a standout on any table. With its thin layers of yellow cake and decadent icing, Smith Island is almost too beautiful to eat… but we do anyways. Enjoy! Scan to check your refund status after filing. Oh, How Sweet It Is! Welcome to the Maryland 2023 Tax Year Booklet In this first year of a four-year term, our team is excited to embark upon a rotation of covers highlighting the best of Maryland – the most delicious, the most fun, the unique aspects of our state. And we’re starting with desserts! Maryland has so many delicious options we couldn’t include them all – the Lemon Drop and Berger Cookies just to name a couple more. Read below to learn more about the desserts we highlighted on the cover and send us your ideas on the attributes that make Maryland special that we should highlight in the coming years. The Maryland Ice Cream Trail The Maryland Ice Cream Trail features nine on-farm creameries across the state that produce and sell their ice cream directly to consumers. The trail stretches more than 290 miles from Washington County in the west to Worcester County in the east. The trail aims to increase the public’s understanding of dairy farming and highlight the important contributions of Maryland’s dairy farms. According to the University of Maryland Extension, Maryland is home to over 40,000 dairy cows spread across 310 farms throughout the state. Learn more and see information about all the dairies along the trail at https://marylandsbest.maryland.gov/. Maryland Sno(w)balls In Maryland, sno(w)balls are a favorite summertime delicacy originating in the mid-1800s in Baltimore. Shaved ice, flavoring syrup, and toppings are used to make them. Large slabs of ice are shaved into a fine snow to create the shaved ice (unlike a snow cone, which has coarse and granular ice). One of the most common original flavors was egg custard—made with eggs, vanilla, and sugar. This flavor is still popular today, and is often topped with marshmallow. and that's still the most popular flavor to this day, now mimicked with a vanilla-laced syrup. Sno(w)balls are now sold everywhere throughout Maryland, from ice cream parlors to roadside kiosks. They are a refreshing and affordable way to cool down on a hot summer day. Smith Island Cake In 2008, the Smith Island Cake became Maryland’s state dessert! According to the Smith Island Cake Company, Smith Island Cakes have been made since the 1800's, when women on the island would send them with their husbands on the autumn oyster harvest. The cakes were a symbol of community and togetherness, meant to remind the men of the community they had left behind. The cake features 9 layers of thin yellow cake layers and chocolate fudge frosting. Smith Island was charted by Captain John Smith in 1608 and lies 12 miles west from Crisfield in the middle of the Chesapeake Bay. Its population is close to 200 residents and makes for a great spot to explore! Brooke E. Lierman Comptroller Comptroller of Maryland A Message from the Comptroller Dear Marylander, Greetings! Thank you for taking the time to review our 2023 Maryland State Tax Forms and Instructions. We compile this publication each year to help guide Maryland residents through the tax filing process and to provide updates on changes in the tax code. This year has been an exciting one in the Office of the Comptroller! I’m thrilled to be serving as the 34th Comptroller of Maryland and the first woman to hold this position. In this role, I’m honored to be leading a dedicated team of over 1,100 members, headquartered in Annapolis and with 11 branch offices around the state to better serve all Marylanders. Our agency’s role as the state’s revenue administrator is critical to the economic vitality of our state. As your Comptroller, I am committed to reimagining how this office can operate more efficiently and transparently, using data to drive decision-making at every level. Each year, our team processes more than 3 million individual state tax returns with refunds totaling over $2 billion, in addition to working with businesses and communities on a host of other types of taxes – from the biotech tax credit to sales and use taxes, including the new tax on cannabis sales. My team is determined to make government work better for you and all Marylanders by investing in our workforce and updating our outdated technology so that we can increase transparency and improve customer service. We are also devoted to better positioning Maryland for long-term growth and success. Finally, by offering robust public engagement to connect with families, communities, businesses, and local governments, we are working to ensure that the resources and expertise of our agency are reaching Marylanders. We look forward to working with you, your community, or your business! Only through building strong partnerships can we ensure our communities and businesses are growing and thriving. Please contact our team for assistance at 1-800-MDTAXES or email us at taxhelp@maryland taxes.gov. Be well and keep in touch! My Best, Brooke E. Lierman 80 CALVERT STREET MARYLAND RELAY 711 ANNAPOLIS, MARYLAND TTY 410-260-7157 21401 410-260-7801 1-800-552-3941 (MD) [email protected] WWW.MARYLANDTAXES.GOV TABLE OF CONTENTS Filing Information. . . . . . . . . . . . . . . . . . . . . . . . ii Assembling your return. . . . . . . . . . . . . . . . . . . iii Five Fast FAQs . . . . . . . . . . . . . . . . . . . . . . . . . iii INSTRUCTION. . . . . . . . . . . . . . . . . . PAGE 1. Who must file?. . . . . . . . . . . . . . . . . . . . . . . 1 2. Use of federal return. . . . . . . . . . . . . . . . . . . 2 3. Maryland Healthcare Coverage. . . . . . . . . . . . 2 4. Name and address. . . . . . . . . . . . . . . . . . . . 2 5. Social Security Number(s). . . . . . . . . . . . . . . 2 NEW FOR 2023 New Subtraction Modifications: There is one new subtraction modification and three subtraction modifications that have been updated. For more information, see Instruction 13 (Line 13, Code Letters k., yc., u., and yb.). New Addition Modification: There is a new addition modification for resident members of a pass-through entity that is taxed at the entity level in another state. This new addition modification is addition t. See instruction 12. Tax Credits: There are two updated tax credits for qualified individuals. For more information, see Instruction 18 (Line 24 code letter b.) and Instruction 21 (Line 43, #1). There is one new tax credit for businesses. For more information, see Instruction 18 (Line 25, code letter y.). 6. Maryland Political Subdivision information. . . . 3 New Legislation 7. Filing status. . . . . . . . . . . . . . . . . . . . . . . . . 4 House Bill 547 / Senate Bill 552, Acts of 2023: This bill permanently extends the 2021 expansion of the refundable Maryland EITC to 45% of the federal EIC. This bill, the Family Prosperity Act of 2023 also eliminates the existing limit of the refundable EITC for individuals without qualifying children so that they can claim 100% of the federal EITC as a refundable state income tax credit and permanently allows individuals with ITINs to claim the EITC. Child Tax Credit: The maximum FAGI to claim the credit is now $15,000 rather than $6,000. 8. Special instructions for married filing separately.. . . . . . . . . . . . . . . . . . . . . . 4 9. Part-year residents. . . . . . . . . . . . . . . . . . . . 5 10. Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . 5 11. Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12. Additions to income . . . . . . . . . . . . . . . . . . . 5 13. Subtractions from income. . . . . . . . . . . . . . . 7 14. Itemized Deductions. . . . . . . . . . . . . . . . . . . 12 15. Figure your Maryland Adjusted Gross Income. 13 16. Figure your Maryland taxable net income . . . . 13 17. Figure your Maryland tax. . . . . . . . . . . . . . . . 13 18. Earned income credit, poverty level credit, credits for individuals and business tax credits.13 Senate Bill 243, Acts of 2023: This bill clarifies that the child and dependent care tax credit is available to residents only. House Bill 680, Acts of 2023: This existing income tax credit has been modified to extend the period allowed to use the credit for repayment of student loans from 2 to 3 years. This bill also increases the total credit available. 20. Total Maryland tax, local tax and contributions. . . . . . . . . . . . . . . . . . . . . 17 House Bill 346 / Senate Bill 312, Acts of 2023: This bill makes the $250,000 distribution from the State’s Unclaimed Property Fund by the Comptroller to the Tax Clinics for Low-Income Marylanders Fund (TCLIM) permanent beginning in fiscal year 2024. 21. Taxes paid and refundable credits.. . . . . . . . . 17 New Local Tax Brackets for 2023: 22. Overpayment or balance due. . . . . . . . . . . . . 19 Anne Arundel Co. The local tax rates for taxable year 23. Telephone numbers, code number, signatures and attachments.. . . . . . . . . . . . . . . . . . . . . 20 2023 are as follows: 24. Electronic filing, mailing and payment instructions, deadlines and extension. . . . . . . 20 $1 through $50,000; and 19. Local income tax and local credits . . . . . . . . . 16 (1) .0270 of an individual’s Maryland taxable income of 25. Fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . 21 (2) .0281 of an individual’s Maryland taxable income in 26. Special instructions for part-year residents.. . . 21 excess of $50,000. 27. Filing return of deceased taxpayer. . . . . . . . . 22 ** Frederick Co. The local tax rates for taxable year 2023 28. Amended returns. . . . . . . . . . . . . . . . . . . . . 23 29. Special instructions for military taxpayers. . . . 23 • Maryland Tax Tables. . . . . . . . . . . . . . . . 25-31 • Anne Arundel County tax Table. . . . . . . . 33-39 Forms and other information included in this booklet: • Form 502 • Form PV • Form 502B are as follows: (1) .0275 for taxpayers with Maryland taxable income of $100,000 or less and a filing status of married filing joint, head of household, and qualifying widow(er) with dependent child; (2) .0275 for taxpayers with Maryland taxable income of $50,000 or less and a filing status of single, married filing separately, and dependent; and (3) .0296 for all other taxpayers. • Form 502R • Form 502SU • Form 502UP • Privacy act information • Maryland Payment Voucher Worksheet (PVW) for Estimated Tax and Extension Payments • State Department of Assessments and Taxation Information i • Local Tax: Use the correct local income tax rate, based on your county of residence on the last day of the tax year for where you lived on December 31, 2023, or the last day of the year for fiscal filers. See Instruction 19. GETTING HELP • Tax Forms, Tax Tips, Brochures and Instructions: These are available online at marylandtaxes.gov and branch offices of the Comptroller (see back cover). For forms only, call 410-260-7951. • Original Return: Send only your original completed Maryland tax return. Photocopies can delay processing of your refund. If you filed electronically, do not send a paper return. • Telephone: February 1 - April 15, 2024, 8:30 a.m. until 6:00 p.m., Monday through Friday, call 1-800-MDTAXES (1800-638-2937) or from Central Maryland 410-260-7980. • Federal Forms: Do not send federal forms, schedules or copies of federal forms or schedules unless requested. • Email: Contact [email protected]. • Extensions: To telefile an extension, call 410-260-7829; to file an extension online, visit marylandtaxes.gov. • Photocopies: Remember to keep copies of all federal forms and schedules and any other documents that may be required later to substantiate your Maryland return. RECEIVING YOUR REFUND • Direct Deposit: To have your refund deposited to your bank or other financial account, enter your account number, routing numbers, and the name(s) as it appears on the bank account at the bottom of your return. • Ink: Use only blue or black ink to complete your return. Do not use pencil. • Attachments: Make sure to send all wage and tax statements such as W-2s, 1099s and K-1s. Ensure that the state tax withheld is readable on all forms. Ensure that the state income modifications and state tax credits are clearly shown on all K-1s. • Deposit of Income Tax Refund to more than one account: Form 588 allows income tax refunds to be deposited to more than one account. See Instruction 22 for more information. Check with your financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers. The State of Maryland is not responsible for a lost refund if you enter the wrong account information. • Colored Paper: colored paper. Do not print the Maryland return on • Barcodes: Do not staple or destroy the barcode. PAYING YOUR TAXES • Check: Unless otherwise requested, we will mail you a paper check. • Direct Debit: If you file electronically and have a balance due, you can have your income tax payment deducted directly from your bank account. This free service allows you to choose your payment date, anytime until April 30, 2024. Visit marylandtaxes.gov for details. • Refund Information: To request information about your refund, visit marylandtaxes.gov, or call the refund information line 1-800-218-8160 or from Central Maryland 410-260-7701. • Bill Pay Electronic Payments: If your paper or electronic tax return has a balance due, you may pay electronically at https://interactive.marylandtaxes.gov/Individuals/ Payment/ The amount you designate will be debited from your bank or financial institution on the date that you choose. FILING ELECTRONICALLY • Go Green! eFile saves paper. In addition, you will receive your refund faster; receive an acknowledgement that your return has been received; and, if you owe, you can extend your payment date until April 30th if you both eFile and make your payment electronically. • Checks and Money Orders: Make check or money order payable to Comptroller of Maryland. We recommend you include your Social Security Number on your check or money order. • Security: Your information is transmitted securely when you choose to file electronically. It is protected by several security measures, such as multiple firewalls, state-of-theart threat detection and encrypted transmissions. ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit marylandtaxes.gov. • iFile: Free Internet filing is available for Maryland income tax returns with no income limitation at https://interactive. marylandtaxes.gov/Individuals/iFile_ChooseForm/ default.asp. PRIVACY ACT INFORMATION The Tax-General Article of the Annotated Code of Maryland authorizes the Comptroller of Maryland to request information on tax returns to administer the income tax laws of Maryland, including determination and collection of correct taxes. Code Section 10-804 provides that you must include your Social Security Number on the return you file. This is so we know who you are and can process your return and papers. • PC Retail Software: Check the software requirements to determine eFile eligibility before you purchase commercial off-the-shelf software. Use software or link directly to a provider site to prepare and file your return electronically. • eFile: Ask your professional tax preparer to eFile your return. You may use any tax professional who participates in the Maryland Electronic Filing Program. To obtain a list of approved Maryland Software Providers, please visit marylandtaxes.gov. If you fail to provide all or part of the requested information, exemptions, exclusions, credits, deductions or adjustments may be disallowed and you may owe more tax. In addition, the law provides penalties for failing to supply information required by law or regulations. • IRS Free File: Free Internet filing is available for federal income tax returns; some income limitations may apply. Visit irs.gov for eligibility. Fees for state tax returns also may apply; however, you may always return to marylandtaxes. gov to use the free iFile Internet filing for Maryland income tax returns after using the IRS Free File for your federal return. You may look at any records held by the Comptroller of Maryland which contain personal information about you. You may inspect such records, and you have certain rights to amend or correct them. As authorized by law, information furnished to the Comptroller of Maryland may be given to the United States Internal Revenue Service, an authorized official of any state that exchanges tax information with Maryland and to an officer of this State having a right to the information in that officer’s official capacity. The information may be obtained in accordance with a proper legislative or judicial order. AVOID COMMON ERRORS • Social Security Number(s): Enter each Social Security Number in the space provided at the top of your tax return. Also enter the Social Security Number for children and other dependents. The Social Security Number will be validated by the IRS before the return has completed processing. If you opt in, certain information from your return may beshared with the Maryland Health Connection (see Instruction 3). ii WHAT YOU SHOULD SEND ASSEMBLING YOUR RETURN • Your original, completed Maryland income tax return (Form 502) and Dependents Form 502B as applicable. To prevent any delay of processing your return, the content of the return must be fully printed on a letter-size 8 ½” X 11” paper without any shrinkage or reduction. 502B/502CR 502 • Form PV for returns with payment by check or money order. Attach the payment to the Form PV. The Form PV and payment are placed before the Form 502 for mailing purposes. The Form PV and payment are not attached to the Form 502. W2 502B/502CR 502 MD TAX RETURN W2 2023 • Form 502R if you have taxable retirement income. ATTACH W2(S)/1099(S) WITH ONE STAPLE IN CENTER OF PAGE • Form 588 if you elect to have your refund direct deposited to more than one account. • W-2(s)/1099(s) showing Maryland tax withheld. • Schedules K-1 showing Maryland tax withheld and/or Maryland tax credit. • If you have a balance due, and if not filing and paying electronically, include a check or money order payable to Comptroller of Maryland with your Social Security Number / ITIN, tax year, and tax type. Failure to include this information will delay the processing of your payment. on the check or money order. PV • Maryland schedules or other documents may be required according to the instructions if you claim certain credits or subtractions. These include: 500DM, 502CR, 502TP, 502UP, 502V, 502S, and 502SU. PV CHECK/ MONEY ORDER • A copy of the tax return you filed in the other state or locality if you’re claiming a tax credit on Form 502CR, Part A. DO NOT SEND Checks must be written in blue or black ink only • Photocopies of your Maryland return. ATTACH PAYMENT TO PV WITH ONE STAPLE IN CENTER OF PAGE • Federal forms or schedules unless requested. • Any forms or statements not requested. • Returns by fax. • Returns on colored paper. • Returns completed in pencil. • Returns with the barcode stapled or destroyed. FIVE FAST FREQUENTLY ASKED QUESTIONS 1. Pension Exclusion. Q: Can I claim both pensions exclusions, the standard on line 10a and the Retired Forest/ Park/ Wildlife Ranger on line 10b of Form 502? A: No. You may only claim one pension exclusion per individual based on age. See instructions 13 for details. 2. Pension Exclusion Qualifying Plans. Q: Do 401 (k) and 403(b) plans qualify for the pension exclusion? A: Yes, but an IRA does not. For more information, refer to Line 10a. of Instruction 13; the chart in the Instructions of Form 502R; or visit marylandtaxes.gov. 3. Itemized deductions. Q: Can I claim itemized deductions on my Maryland return if I claimed standard deduction on my federal return? A: No. You may claim itemized deductions on your Maryland return only if you claimed itemized deductions on your federal return. If you claimed your itemized deductions on your federal return, you may figure your tax using both deduction methods to determine which is best for you. iii Note: Due to the State and local tax limitations (SALT), the state and local tax line 17b of Form 502 is capped at $10,000 or $5,000 if married filing separately plus any amount deducted to claim the Preservation and Conservation Easements tax credit from part F of the Form 502CR. 4. Physical Address of the taxing area. Q: What is my physical address as of December 31st or the last day of the taxable year? A: Your Maryland resident address. If you moved during the taxable year, your physical address is your Maryland resident address on the last day you resided in Maryland. Q: What is my 4-digit political subdivision code / taxing area? A: Your 4-digit code represents the taxing area based on your Maryland physical address. 5. PV – Use for personal taxes only. Q: Can I use the Form PV for payments of anything other than my personal taxes? A: No. The Form PV is used to remit balance due payments for Forms 502 and 505, estimated payments, and extension payments. SUPPORT CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES Children and adults with developmental disabilities, such as autism and Down syndrome, count on concerned citizens like you to help the Developmental Disabilities Administration provide: • Support services • Job training and employment • Community living opportunities • Crisis intervention DO NOT WAIT — PLEASE DONATE! Your gift will be deducted from your tax refund or added to your tax payment. Use line 36 on Form 502, line 23 on Fiduciary Form 504 or line 39 on Non Resident Form 505 For more information, call the Developmental Disabilities Administration at 410-767-5600 or visit health.maryland.gov/dda. MARYLAND FORM 502 2023 RESIDENT INCOME TAX RETURN INSTRUCTIONS To collect unpaid taxes, the Comptroller is authorized to seize the salary, wages, or property of delinquent taxpayers. DUE DATE Your return is due by April 15, 2024. If you are a fiscal year taxpayer, see Instruction 25. If any due date falls on a Saturday, Sunday, or legal holiday, the return must be filed by the next business day. 1 WHO MUST FILE? To speed up the processing of your tax refund, consider filing electronically. You must file within three years of the original due date to receive any refund. For more information, visit marylandtaxes.gov. This booklet and forms are for residents and part-year residents of Maryland. In general, you must file a Maryland return if you are or were a resident of Maryland AND you are required to file a federal return. Information in this section will allow you to determine if you must file a return and pay taxes as a resident of Maryland. If you are not a resident but had Maryland tax withheld or had income from sources in Maryland, you must use Form 505 or 515, Nonresident Tax return. COMPLETING THE RETURN You must write legibly using blue or black ink when completing your return. WHO IS A RESIDENT? DO NOT use pencil or red ink. Submit the original return, not a photocopy. If no entry is needed for a specific line, leave blank. Do not enter words such as “none” or “zero” and do not draw a line to indicate no entry. Failure to follow these instructions will delay the processing of your return. You are a resident of Maryland if: a. Your permanent home is or was in Maryland (the law refers to this as your domicile). OR You may round off all cents to the nearest whole dollar. Fifty cents and above should be rounded to the next dollar. State calculations are rounded to the nearest cent. b. Your permanent home is outside of Maryland, but you maintained a place of abode (a place to live) in Maryland for more than six months of the tax year. If this applies to you and you were physically present in the state for 183 days or more, you must file a full-year resident return. ELECTRONIC FILING INSTRUCTIONS The instructions in this booklet are designed specifically for filers of paper returns. PART-YEAR RESIDENTS If you began or ended residence in Maryland during the tax year, you must file a Maryland resident income tax return. See Instruction 26. If you are filing electronically and these instructions differ from the instructions for the electronic method being used, you should comply with the instructions for that method. MILITARY AND OTHERS WORKING OUTSIDE OF MARYLAND Free internet filing is available for Maryland income tax returns. Visit marylandtaxes.gov/online-services/individuals.php Military and other individuals whose domicile is in Maryland, but who are stationed or work outside of Maryland, including overseas, retain their Maryland legal residence. Maryland residency is not lost because of duty assignments outside of the State; see Administrative Release 37. Military personnel and their spouses should see Instruction 29. Software vendors should refer to the e-file handbook for their instructions. SUBSTITUTE FORMS You may file your Maryland income tax return on a computerprepared or computer-generated substitute form provided the form is approved in advance by the Revenue Administration Division. The fact that a software package is available for retail purchase does not guarantee that the package or all forms have been approved for use. TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN a. Add up all of your federal gross income to determine your total federal income. Gross income is defined in the Internal Revenue Code and, in general, consists of all income regardless of source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If modifications or deductions reduce your gross income below the minimum filing level, you are still required to file. IRS Publication 525 provides additional information on taxable and nontaxable income. To confirm that a software package or a specific form has been approved by the Comptroller or to see a list of Approved Software Vendors for Maryland Substitute Forms, visit marylandtaxes.gov and search Approved Vendors. PENALTIES There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing a false or fraudulent return, or making a false certification. Penalties may include civil fines, criminal fines, and imprisonment, and a penalty on your taxes. In addition, interest is charged on amounts not paid. b. Do not include Social Security or railroad retirement benefits in your total federal income. MINIMUM FILING LEVELS TABLES TABLE 1 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single person (including dependent taxpayers). . . . . . Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married persons filing separately. . . . . . . . . . . . . . . . Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . Qualifying surviving spouse . . . . . . . . . . . . . . . . . . . Single, age 65 or over. . . . . . . . . . . . . . . . . . . . . . . Joint Return, one spouse, age 65 or over. . . . . . . . . . Joint Return, both spouses, age 65 or over . . . . . . . . Married filing separately, age 65 or over . . . . . . . . . . Head of Household, age 65 or over. . . . . . . . . . . . . . Qualifying surviving spouse, age 65 or over. . . . . . . . $. 13,850 $. 27,700 $ 13,850 $ .20,800 $ .27,700 1 $ .15,700 $ .29,200 $ .30,700 $ 13,850 $ 22,650 $ .29,200 c. Add to your total federal income any Maryland additions to income. Do not include any additions related to periods of nonresidence. See Instruction 12. This is your Maryland gross income. If you authorize information sharing, we will share the following information with MHC: d. If you are a dependent taxpayer, add to your total federal income any Maryland additions and subtract any Maryland subtractions. See Instructions 12 and 13. This is your Maryland gross income. • Your current mailing address, email address, and phone number; • Name, SSN/ITIN, and date of birth of each individual identified on your return; • Filing status reported on your return; • Total number of individuals in your household included in your return; e. You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in the MINIMUM FILING LEVEL TABLE 1. • Insured/ uninsured status of each individual included in your return; f. If you or your spouse is 65 or over, use the MINIMUM FILING LEVEL TABLE 2. • Blindness status; • Relationship (self, spouse, or dependent) to the primary taxpayer for each individual included in your return; and IF YOU ARE NOT REQUIRED TO FILE A MARYLAND RETURN BUT HAD MARYLAND TAXES WITHHELD. • Your federal adjusted gross income amount from Line 1. To get a refund of Maryland income taxes withheld, you must file a Maryland return. Information shared with MHC will be used to determine eligibility for insurance affordability programs or to assist with enrollment in health coverage. If you would like more information about the health insurance affordability programs or health care coverage enrollment, visit Maryland Health Connection at marylandhealthconnection.gov/easyenrollment/. Taxpayers who are filing for refund only, should complete all of the information at the top of Form 502 and the following lines: 1-16 22*, 29* 35-44 46, 48 *Enter a zero unless: (i) you claim an earned income credit on your federal return, or (ii) you do not meet the minimum age requirement under the federal credit, but are otherwise eligible for the federal credit, for those without a qualifying child. 4 NAME AND ADDRESS. Print using blue or black ink. Enter your name exactly as entered on your federal tax return. If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration before filing your return. This will prevent delays in the processing of your return. Sign the form and attach withholding statements (all W-2 and 1099 forms) showing Maryland and local tax withheld equal to the withholding you are claiming. Your form is then complete. 2 USE OF FEDERAL RETURN. Enter your current address using the spaces provided. On Current Mailing Address Line 1, enter the street number and street name of your current address. If using a PO Box address, enter “PO Box” and the PO Box number on Current Mailing Address Line 1. On Current Mailing Address Line 2, if applicable, enter the floor, suite or apartment number for your current mailing address. If using a PO Box address, leave Current Mailing Address Line 2 blank. Enter City or Town, State and ZIP Code + 4. First complete your 2023 federal income tax return. You will need information from your federal return to complete your Maryland return. Complete your federal return before you continue. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they were reported on your federal return. If you use federal Form 1040NR, visit marylandtaxes.gov for further information. All items reported on your Maryland return are subject to verification, audit, and revision by the Maryland State Comptroller’s Office. If using a foreign address, complete the lines indicated for Country Name, Province/State/County, and Postal Code. 5 SOCIAL SECURITY NUMBER(S) (SSN). 3 MARYLAND HEALTHCARE COVERAGE. It is important that you enter each digit of your Social Security number in the space provided at the top of your tax return. Missing or unreadable digits will delay the processing of your return. Your name must match the name on your current Social Security card to ensure you receive your personal exemption. If your name does not match the name on your Social Security card, contact the federal Social Security Administration at 800-722-1213, or visit ssa.gov. The Maryland General Assembly enacted Chapter 423 in the 2019 Session requiring the collection of certain information, including whether an individual is uninsured at the time the tax return is filed and whether the individual is interested in having Maryland Health Connection (“MHC”) determine whether an individual may be eligible for insurance affordability programs, such as no-cost or low-cost minimum essential health care coverage. The Social Security Number(s) must be a valid number issued by the Social Security Administration of the United States Government. If you, your spouse, or dependent(s) do not have a SSN and you are not eligible to get a SSN, you must apply for an Individual Tax Identification Number (ITIN) with the IRS and you should wait until you have received it before you file; and enter it wherever your SSN is requested on the return. Check the appropriate box on Form 502 for you and/or your spouse if you are uninsured as of the date you file your return. If you would like MHC to determine pre-eligibility for health insurance affordability programs for any uninsured member of your household, you must also check the box on Form 502 indicating you authorize the Comptroller to share information from your tax return with MHC, which is operated by the Maryland Health Benefit Exchange. A missing or incorrect SSN or ITIN could result in the disallowance of any credits or exemptions you may be entitled to and result in a balance due. For each dependent identified on Form 502B, check the appropriate box to indicate if that dependent is an uninsured individual as of the date the return is filed. A valid SSN or ITIN is required for any claim or exemption for a dependent. If you have a dependent who was placed with you for legal adoption and you do not know their SSN, you must get an Adoption Taxpayer Identification Number (ATIN) for the dependent from the IRS. You must provide the date of birth for any uninsured individual who is interested in obtaining minimum essential health coverage. 2 If your child was born and died in this tax year and you do not have a SSN for the child, complete just the name and relationship of the dependent and enter code 322, on one of the code number lines located to the right of the telephone number area on page 4 of the form; attach a copy of the child’s death certificate to your return. DIVISION CODE line. When selecting the 4 Digit Political Subdivision Code, be sure that you have selected the proper political subdivision from the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND. Do not rely on your ZIP Code + 4 to identify the proper political subdivision. For example, most residents within the ZIP Code of Upper Marlboro do not reside in the political subdivision of the Town of Upper Marlboro. Therefore, entering the Town of Upper Marlboro on the 4 DIGIT POLITICAL SUBDIVISION CODE line for those with a ZIP Code in Upper Marlboro may not be correct. Also, some political subdivisions have similar names such as Bel Air in Allegany County and Town of Bel Air in Harford County or Town of Chevy Chase and Town of Chevy Chase View. You may contact your county seat for further information relating to the incorporated boundaries of incorporated cities, towns and taxing areas in your county. 2. If you lived within the incorporated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of the city, town or taxing area on the MARYLAND POLITICAL SUBDIVISION line. If you did not live within the incorporated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of your county on the MARYLAND POLITICAL 6 MARYLAND POLITICAL SUBDIVISION INFORMATION (REQUIRED). Fill in the lines for your Maryland physical address of the taxing area as of December 31, 2023, including political subdivision lines, based on your residence on the last day of the taxable period. Part-year residents fill in the lines for your Maryland physical address, including political subdivision lines, based on your last day of residence in Maryland in the taxable period. Military personnel who are legal residents of Maryland should fill in the lines for your Maryland physical address, including political subdivision lines, based on the Maryland physical address that is used for claiming Maryland as your Home of Record on file with the Defense Finance and Accounting Service for tax year 2023. 1. Find your 4 Digit Political Subdivision Code in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND and enter this number on the 4 DIGIT POLITICAL SUB- LIST OF INCORPOR ATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code ALLEGANY COUNTY . . . . . . . .0100 Town of Barton . . . . . . 0101 Bel Air . . . . . . . . . . . . 0112 Bowling Green . . . . . . 0115 Cresaptown . . . . . . . . 0108 City of Cumberland . . . 0102 Ellerslie . . . . . . . . . . . 0113 City of Frostburg . . . . . 0103 LaVale . . . . . . . . . . . . 0110 Town of Lonaconing . . . 0104 Town of Luke . . . . . . . 0105 McCoole . . . . . . . . . . . 0114 Town of Midland . . . . . 0106 Mt. Savage . . . . . . . . . 0111 Potomac Park . . . . . . . 0109 Town of Westernport . . 0107 Town of Manchester . . . 0702 Town of Mt. Airy . . . . . 0703 Town of New Windsor . 0704 Town of Sykesville . . . . 0705 City of Taneytown . . . . 0706 Town of Union Bridge . . 0707 City of Westminster . . . 0709 GARRETT COUNTY . . 1200 Town of Accident . . . . . 1201 Town of Deer Park . . . . 1203 Town of Friendsville . . . 1204 Town of Grantsville . . . 1205 Town of Kitzmiller . . . . 1206 Town of Loch Lynn Heights . . . . . . . . . 1207 Town of Mountain Lake Park . . . . . . . . 1208 Town of Oakland . . . . . 1209 Town of Oakmont . . . . 1619 Town of Poolesville . . . 1608 City of Rockville . . . . . 1609 Town of Somerset . . . . 1610 City of Takoma Park . . . 1611 Town of Washington Grove . . . . . . . . . . 1612 ST. MARY’S COUNTY . . . . . . . . 1900 Town of Leonardtown . . 1902 ANNE ARUNDEL COUNTY . . . . . . . . 0200 City of Annapolis . . . . . 0201 Town of Highland Beach . . . . . . . . . . 0203 BALTIMORE COUNTY . . . . . . . . 0300 (No incorporated cities or towns) BALTIMORE CITY . . . 0400 CALVERT COUNTY . . . . . . . . 0500 Town of Chesapeake Beach . . . . . . . . . . 0501 Town of North Beach . . 0502 CAROLINE COUNTY . . . . . . . . 0600 Town of Denton . . . . . . 0602 Town of Federalsburg . . 0603 Town of Goldsboro . . . . 0604 Town of Greensboro . . 0605 Town of Henderson . . . 0611 Town of Hillsboro . . . . . 0606 Town of Marydel . . . . . 0607 Town of Preston . . . . . 0608 Town of Ridgely . . . . . 0609 Town of Templeville . . . 0610 CARROLL COUNTY . . . . . . . . 0700 Town of Hampstead . . . 0701 CECIL COUNTY . . . . . 0800 Town of Cecilton . . . . . 0801 Town of Charlestown . . 0802 Town of Chesapeake City . . . . . . . . . . . . 0803 Town of Elkton . . . . . . 0804 Town of North East . . . 0805 Town of Perryville . . . . 0806 Town of Port Deposit . . 0807 Town of Rising Sun . . . 0808 CHARLES COUNTY . . . . . . . .0900 Town of Indian Head . . 0901 Town of La Plata . . . . . 0902 Port Tobacco Village . . . 0903 DORCHESTER COUNTY . . . . . . . . 1000 Town of Brookview . . . 1008 City of Cambridge . . . . 1001 Town of Church Creek . 1002 Town of East New Market . . . . . . 1003 Town of Eldorado . . . . 1007 Town of Galestown . . . 1009 Town of Hurlock . . . . . 1004 Town of Secretary . . . . 1005 Town of Vienna . . . . . . 1006 FREDERICK COUNTY . . . . . . . .1100 City of Brunswick . . . . 1101 Town of Burkittsville . . 1102 Town of Emmitsburg . . 1103 City of Frederick . . . . . 1104 Town of Middletown . . . 1106 Town of Mt. Airy . . . . . 1114 Town of Myersville . . . . 1107 Town of New Market . . 1108 Village of Rosemont . . . 1113 Town of Thurmont . . . .1110 Town of Walkersville . .1111 Town of Woodsboro . . .1112 HARFORD COUNTY . . 1300 City of Aberdeen . . . . . 1301 Town of Bel Air . . . . . . 1302 City of Havre de Grace . 1303 HOWARD COUNTY . . 1400 (No incorporated cities or towns) KENT COUNTY . . . . . 1500 Town of Betterton . . . . 1501 Town of Chestertown . . 1502 Town of Galena . . . . . . 1503 Town of Millington . . . . 1504 Town of Rock Hall . . . . 1505 MONTGOMERY COUNTY . . . . . . . . 1600 Town of Barnesville . . . 1601 Town of Brookeville . . . 1602 Town of Chevy Chase . . 1615 Section 3 of the Village of Chevy Chase . . . . 1614 Section 5 of the Village of Chevy Chase . . . . 1616 Town of Chevy Chase View . . . . . . 1617 Chevy Chase Village . . 1613 Village of Drummond . . 1623 Village of Friendship Heights . . . . . . . . . 1621 City of Gaithersburg . . 1603 Town of Garrett Park . . 1604 Town of Glen Echo . . . . 1605 Town of Kensington . . . 1606 Town of Laytonsville . . 1607 Village of Martin’s Additions . . . . . . . . 1622 Village of North Chevy Chase . . . . . 1618 3 PRINCE GEORGE’S COUNTY . . . . . . . . 1700 Town of Berwyn Heights . . . . . . . . . 1701 Town of Bladensburg . . 1702 City of Bowie . . . . . . . 1704 Town of Brentwood . . . 1705 Town of Capitol Heights 1706 Town of Cheverly . . . . 1707 City of College Park . . . 1725 Town of Colmar Manor . 1708 Town of Cottage City . . 1709 City of District Heights . 1710 Town of Eagle Harbor . . 1711 Town of Edmonston . . . 1712 Town of Fairmount Heights . . . . . . . . . 1713 Town of Forest Heights 1728 City of Glenarden . . . . 1730 City of Greenbelt . . . . . 1714 City of Hyattsville . . . . 1715 Town of Landover Hills . 1726 City of Laurel . . . . . . . 1716 Town of Morningside . . 1727 City of Mt. Rainier . . . . 1717 City of New Carrollton . 1729 Town of North Brentwood . . . . . . . 1718 Town of Riverdale Park 1720 City of Seat Pleasant . . 1721 Town of University Park 1723 Town of Upper Marlboro 1724 QUEEN ANNE’S COUNTY . . . . . . . . 1800 Town of Barclay . . . . . 1805 Town of Centreville . . . 1801 Town of Church Hill . . . 1802 Town of Millington . . . . 1808 Town of Queen Anne . . 1807 Town of Queenstown . . 1803 Town of Sudlersville . . . 1804 Town of Templeville . . . 1806 SOMERSET COUNTY . . . . . . . . 2000 City of Crisfield . . . . . . 2001 Town of Princess Anne . 2002 TALBOT COUNTY . . . . . . . . 2100 Town of Easton . . . . . . 2101 Town of Oxford . . . . . . 2102 Town of Queen Anne . . 2105 Town of St. Michaels . . 2103 Town of Trappe . . . . . . 2104 WASHINGTON COUNTY . . . . . . . . 2200 Town of Boonsboro . . . 2201 Town of Clearspring . . . 2202 Town of Funkstown . . . 2203 City of Hagerstown . . . 2204 Town of Hancock . . . . . 2205 Town of Keedysville . . . 2206 Town of Sharpsburg . . . 2207 Town of Smithsburg . . . 2208 Town of Williamsport . . 2209 WICOMICO COUNTY . . . . . . . . 2300 Town of Delmar . . . . . . 2301 City of Fruitland . . . . . 2308 Town of Hebron . . . . . . 2302 Town of Mardela Springs . . . . . . . . . 2303 Town of Pittsville . . . . . 2307 City of Salisbury . . . . . 2304 Town of Sharptown . . . 2305 Town of Willards . . . . . 2306 WORCESTER COUNTY . . . . . . . . . 2400 Town of Berlin . . . . . . . 2401 Town of Ocean City . . . 2402 Pocomoke City . . . . . . 2403 Town of Snow Hill . . . . 2404 8 SUBDIVISION line. If you lived in Baltimore City, enter “Baltimore City” on the MARYLAND POLITICAL SUBDIVISION line. For additional information on your Maryland political subdivision, contact your locality or the Maryland Department of Planning. 3. Enter your street number and street name on MARYLAND PHYSICAL ADDRESS LINE 1. DO NOT ENTER A PO BOX NUMBER. 4. If applicable, enter the floor, suite or apartment number on MARYLAND PHYSICAL ADDRESS LINE 2. DO NOT ENTER A PO BOX NUMBER. 5. Enter the city or town in which you resided on the CITY line. 6. Enter the ZIP Code + 4 in which you resided on the ZIP Code + 4 line. 7. Enter the name of your county on the MARYLAND COUNTY line. If you lived in Baltimore City, leave the MARYLAND COUNTY line blank. SPECIAL INSTRUCTIONS FOR MARRIED PERSONS FILING SEPARATELY. If you and your spouse file a joint federal return but are filing separate Maryland returns according to Instruction 7, follow the instructions below. If you and your spouse file a joint federal return but are filing separate Maryland returns according to Instruction 7, you should report the income you would have reported had you filed a separate federal return. The income from jointly held securities, property, etc., must be divided evenly between spouses. If you itemized your deductions on the joint federal return, one spouse may use the standard deduction and the other spouse may claim those deductions on the federal return that are “attributable exclusively” to that spouse, plus a prorated amount of the remaining deductions. If it is not possible to determine these deductions, the deduction must be allocated proportionately based on your share of the income. 7 “Attributable exclusively” means that the individual is solely responsible for the payment of an expense claimed as an itemized deduction, including compliance with a valid court order or separation agreement; or the individual jointly responsible for the payment of an expense claimed as an itemized deduction can demonstrate payment of the full amount of the deduction FILING STATUS. MARRIED PERSONS (Married on the last day of the tax year.) SINGLE PERSON (Single on the last day of the tax year.) Use the FILING STATUS chart below to determine your filing status. Check the correct FILING STATUS box on the return. If you are: Check the box for: Additional Information Any person who can be claimed as a dependent on their parent’s (or any other person’s) federal return Dependent taxpayer Filing Status 6 Single Dependent taxpayers, regardless of whether income is earned or unearned, are not required to file a Maryland income tax return unless the gross income including Maryland additions and subtractions is $13,850 or more. See Instruction 1 if you are due a refund. You do not get an exemption for yourself. Put a zero in Exemption Box A. Any person who filed as a head of household on their federal return Head of household Filing Status 4 A qualifying surviving spouse with dependent child who filed a federal return with the qualifying surviving spouse status Qualifying surviving spouse with dependent child Filing Status 5 All other single persons Single Filing Status 1 If your spouse died during the year AND you filed a joint federal return with your deceased spouse, you may still file a joint Maryland return. Any person who can be claimed as a dependent on their parent’s (or any other person’s) federal return Dependent taxpayer Filing Status 6 You do not get an exemption for yourself. Put a zero in Exemption Box A. You and your spouse must file separate returns. Any person who filed as a head of household on their federal return Head of household Filing Status 4 Married couples who filed separate federal returns Married filing separately Filing Status 3 Each taxpayer must show their spouse’s Social Security Number in the blank next to the filing status box. If your spouse does not have and is not required to have a Social Security Number or ITIN, enter “999-00-9999” in the space for your spouse’s Social Security Number (for the purpose of this form ONLY). Married couples who filed joint federal returns but had different tax periods Joint return Filing Status 2 or Married filing separately Filing Status 3 If you are not certain which filing status to use, figure your tax both ways to determine which status is best for you. See Instructions 8 and 26(g) through (p). Married couples who filed joint federal returns but were domiciled in different counties, cities, towns or taxing areas on the last day of the year Joint return Filing Status 2 or Married filing separately Filing Status 3 If you are filing separately, see Instruction 8. If you are filing a joint return see SPECIAL NOTE in Instruction 19. Married couples who filed joint federal returns but were domiciled in different states on the last day of the year All other married couples who filed joint federal returns If you are filing separately, see Instruction 8. If you are filing a joint return, you must attach a pro forma Form 505 and 505NR. See Administrative Releases 1 & 3. Joint return Filing Status 2 If your spouse does not have and is not required to have a Social Security Number or ITIN, enter “999-00-9999” in the space for your spouse’s Social Security Number (for the purpose of this form ONLY). EXEMPTION AMOUNT CHART (10A) The personal exemption is $3,200. This exemption is reduced once the taxpayer’s federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household, or Qualifying Surviving Spouse with Dependent Child). This reduction applies to the additional dependency exemptions as well; however, it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 13, line 13, code hh for applicable exemption adjustment. If Your FEDERAL ADJUSTED GROSS INCOME is Single or Married Filing Separately Joint, Head of Household, or Qualifying Surviving Spouse Dependent Taxpayer (eligible to be claimed on another taxpayer’s return) Each Exemption is Each Exemption is Each Exemption is $100,000 or less Over But not over $100,000 $125,000 $125,000 $150,000 $150,000 $175,000 $175,000 $200,000 In excess of $200,000 $3,200 $3,200 $0 $1,600 $800 $0 $0 $0 $3,200 $3,200 $1,600 $800 $0 $0 $0 $0 $0 $0 Total the exemption amount on the front of Form 502 to determine the total exemption allowance to subtract on line 19 of Form 502. 4 with funds that are not attributable in whole or in part, to the other jointly responsible individual. Line 1b. Enter your earned income used to calculate your federal earned income credit (EIC), Maryland earned income credit, or poverty level credit (PLC). Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you included in your federal AGI. If both spouses choose to itemize on their separate Maryland returns, then each spouse must determine which deductions are attributable exclusively to each spouse and prorate the remaining deductions using the Maryland Income Factor. See Instruction 26k. If it is not possible to determine deductions in this manner, they must be allocated proportionately based on their respective shares of the income. The total amount of itemized deductions for both spouses cannot exceed the itemized deductions on the federal return. Line 1c. Enter on line 1c the amount of capital gains and losses reported as taxable income on Line 7 of the federal Form 1040. Line 1d. Enter on line 1d the total amount of pensions, IRAs and annuities reported as income on lines 4b and 5b of your federal Form 1040. As required by House Bill 1148 (Chapter 648) of the 2016 Session of the General Assembly, taxpayers with an entry on line 1d must complete and attach Form 502R. See Form 502R for additional information. If you choose to use the standard deduction method, use STANDARD DEDUCTION WORKSHEET (16A) in Instruction 16. Each spouse must claim their own personal exemption. Each spouse may allocate the dependent exemptions in any manner they choose. A dependent may not be claimed twice. The total number of dependents claimed may not exceed the overall number of dependents. Line 1e. Place a “Y” in the box if the amount of your investment income is more than $11,000. You DO NOT qualify for the earned income tax credit. Investment income generally includes, but is not limited to, interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Complete the remainder of the form using the instructions for each line. Each spouse should claim their own withholding and other credits. Joint estimated tax paid may be divided between the spouses in any manner provided the total claimed does not exceed the total estimated tax paid. 9 12 PART-YEAR RESIDENTS. ADDITIONS TO INCOME. Determine which additions to income apply to you. Write the correct amounts on lines 2-5 of Form 502. Instructions for each line: If you began or ended legal residence in Maryland in 2023 see Instruction 26. Line 2. TAX EXEMPT STATE OR LOCAL BOND INTEREST. Enter the interest from non-Maryland state or local bonds or other obligations (less related expenses). This includes interest from mutual funds that invest in non-Maryland state or local obligations. Interest earned on obligations of Maryland or any Maryland subdivision is exempt from Maryland tax and should not be entered on this line. Military taxpayers: If you have non-Maryland military income, see Administrative Release 1. 10 EXEMPTIONS. Line 3. STATE RETIREMENT PICKUP. Contributions of a State retirement or pension system pickup amount will be stated separately on your W-2 form (Box 14). The tax on this portion of your wages is deferred for federal but not for state purposes. Determine what exemptions you are entitled to and complete the EXEMPTIONS area on Form 502. Form 502B must be completed and attached to Form 502 if you are claiming one or more dependents. Line 4. LUMP SUM DISTRIBUTION FROM A QUALIFIED RETIREMENT PLAN. If you received such a distribution, you will receive a Form 1099R showing the amounts distributed. You must report part of the lump sum distribution as an addition to income if you file federal Form 4972. EXEMPTIONS ALLOWED You are entitled to claim qualified exemptions on your Maryland return. The amount of your Maryland exemption may be limited by the amount of your federal adjusted gross income. See Exemption Amount Chart (10A). Use the LUMP SUM DISTRIBUTION WORKSHEET (12A) to determine the amount of your addition. You and your spouse are permitted to claim additional exemptions for being age 65 or over or for blindness. These additional exemptions are in the amount of $1,000 each. If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200. Make sure you check both boxes (4) and (5) of Form 502B for each of your dependents who are age 65 or over. LUMP SUM DISTRIBUTION WORKSHEET (12A) 1. Ordinary income portion of distribution from Form 1099R reported on federal Form 4972 (taxable amount less capital gain amount) . . . . . . $______________ 2. 40% of capital gain portion of distribution from Form 1099R. . . . . . . . . . . . . . . . . . . . . . . . . . . . $______________ Enter the number of exemptions in the appropriate boxes based upon your entries in Parts A, B and C of the exemption area of the form. Enter the total number of exemptions in Part D. The number of exemptions for Part C is from Total Dependent Exemptions, Line 3 of Form 502B. 3. Add lines 1 and 2.. . . . . . . . . . . . . . . . . . . . . . . . $______________ 4. Enter minimum distribution allowance from federal Form 4972 . . . . . . . . . . . . . . . . . . . . . . . $______________ 5. Subtract line 4 from line 3. This is your addition to income for your lump sum distribution. Enter on Form 502, line 4. If this amount is less than zero, enter zero . . . . . . . . . . . . . . . . . . . . . . . . . $______________ PART-YEAR RESIDENTS AND MILITARY You must prorate your exemptions based on the percentage of income subject to Maryland tax. See Instruction 26 and Administrative Release 1. Note: If you were able to deduct the death benefit exclusion on federal Form 4972, allocate that exclusion between the ordinary and capital gain portions of your distribution in the same ratio before completing this schedule. 11 INCOME. Line 5. OTHER ADDITIONS TO INCOME. If one or more of these apply to you, enter the total amount on line 5 and identify each item using the code letter: Line 1. Copy the figure for federal adjusted gross income from line 11 of your federal form 1040/1040SR onto line 1 of Form 502. CODE LETTER Line 1a. Copy the total of your wages, salaries and tips from line 1z of your federal Form 1040 onto line 1a of Form 502. If you and your spouse file a joint federal return but are filing separate Maryland returns, see Instruction 8. a. Part-year residents: losses or adjustments to federal income that were realized or paid when you were a nonresident of Maryland. 5 penses attributable to operating a family day care home or a child care center in Maryland without having the registration or license required by the Family Law Article. b. Net additions to income from pass-through entities not attributable to decoupling. c. Net additions to income from a trust as reported by the fiduciary. k. Any refunds of advanced tuition payments made under the Maryland Prepaid College Trust, to the extent the payments were subtracted from federal adjusted gross income and were not used for qualified higher education expenses, and any refunds of contributions made under the Maryland College Investment Plan, to the extent the contributions were subtracted from federal adjusted gross income and were not used for qualified higher education expenses. See Administrative Release 32. d. S corporation taxes included on lines 13 and 14 of Form 502CR, Part A, Tax Credits for Income Taxes Paid to Other States and Localities. (See instructions for Part A of Form 502CR.) e. Total amount of credit(s) claimed in the current tax year to the extent allowed on Form 500CR for the following Business Tax Credits: Enterprise Zone Tax Credit, Maryland Disability Employment Tax Credit, Research & Development Tax Credit, Federal Employer Security Clearance Costs Tax Credit*, and Endowments of Maryland Historically Black Colleges and Universities Tax Credit. In addition, include any amount deducted as a donation to the extent that the amount of the donation is included in an application for the Endow Maryland Tax Credit and/or Endowments of Maryland Historically Black Colleges and Universities Tax Credit on Forms 500CR or 502CR. l. m. Net addition modification to Maryland taxable income when the federal special 2-year carryback (farming loss only) period was used for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM. *Do not include the Small Business First-Year Leasing Costs portion of this credit in this addback. f. n. Amount deducted on your federal income tax return for domestic production activities. Oil percentage depletion allowance claimed under IRC Section 613. o. Amount deducted on your federal income tax return for tuition and related expenses. Do not include adjustments to income for Educator Expenses or Student Loan Interest deduction. g. Income exempt from federal tax by federal law or treaty that is not exempt from Maryland tax. h. Net operating loss deduction to the extent of a double benefit. See Administrative Release 18 at marylandtaxes. gov. i. j. Net addition modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Complete and attach Form 500DM. See Administrative Release 38. p. Any refunds received by an ABLE account contributor under the Maryland ABLE Program or any distribution received by an ABLE account holder, to the extent the distribution was not used for the benefit of the designated beneficiary for qualified disability expense, that were subtracted from federal adjusted gross income. Taxable tax preference items from line 5 of Form 502TP. The items of tax preference are defined in IRC Section 57. If the total of your tax preference items is more than $10,000 ($20,000 for married taxpayers filing joint returns) you must complete and attach Form 502TP, whether or not you are required to file federal Form 6251 (Alternative Minimum Tax) with your federal Form 1040. q. If you sold or exchanged a property for which you claimed a subtraction modification under Senate Bill 367 (Chapter 231, Acts of 2017) or Senate Bill 580/House Bill 600 (Chapter 544 and Chapter 545, Acts of 2012), enter the amount of the difference between your federal adjusted gross income Amount deducted for federal income tax purposes for ex- PENSION EXCLUSION COMPUTATION WORKSHEET (13A) Review carefully the age and disability requirements in the instructions before completing this worksheet. Use the separate RETIRED FOREST/PARK/WILDLIFE RANGER PENSION EXCLUSION COMPUTATION WORKSHEET (13E) if applicable. You Spouse 1. Qualifying pension and retirement annuity included in your federal adjusted gross income (Do not include Social Security or Railroad Retirement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Maximum allowable exclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $36,200 $36,200 3. Total benefits you received from Social Security and/or Railroad Retirement (Tier I and Tier II). . . . . 4. Tentative exclusion (Subtract line 3 from line 2.) (If less than 0, enter 0.). . . . . . . . . . . . . . . . . . . . 5. Pension Exclusion (Enter the smaller of line 1 or 4 here and on line 10a, Form 502.) If you and your spouse both qualify for the pension exclusion, combine your allowable exclusions and enter the total amount on line 10a, Form 502 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SPECIFIC INSTRUCTIONS NOTE: When both you and your spouse qualify for the pension exclusion, a separate column must be completed for each spouse. Line 1. Enter your qualifying pension and retirement annuity included in your federal adjusted gross income. Do not include any amount subtracted for military retirement income (see code letter u in Instruction 13) or public safety retirement income (see code letter v in Instruction 13). Line 2. The maximum allowable exclusion is $ 36,200. Line 3. Enter your total Social Security and/or Railroad Retirement benefits. Include all Social Security and/or Railroad Retirement benefits whether or not you included any portion of these amounts in your federal adjusted gross income. Include both Tier I and Tier II Railroad Retirement benefits. If you are filing a joint return and both spouses received Social Security and/or Railroad Retirement benefits but only one spouse received a pension, enter only the Social Security and/or Railroad Retirement benefits of the spouse receiving the pension on the worksheet. If your total Social Security and/or Railroad Retirement income is greater than the Maximum Pension Exclusion $ 36,200, the pension exclusion will be zero (0). Line 4. Subtract line 3 from line 2 to determine your tentative exclusion. Line 5. Your pension exclusion is the smaller of your net taxable pension (line 1) or the tentative exclusion (line 4). Enter the smaller amount on this line. 6 as reportable under the federal Mortgage Forgiveness Debt Relief Act of 2007 and your federal adjusted gross income as claimed in the taxable year. two or more dependents receive care). You may also be entitled to credits for these taxable expenses. See instructions for Part B and Part CC of Form 502CR. r. Members of pass-through entities that elected to make payments attributable to members’ share of the pass-through entity taxable income. If you received a credit for tax paid by the pass-through entity on your distributive or pro rata share of income on Maryland Schedule K-1 (510/511), Part D enter the
Extracted from PDF file 2023-maryland-resident-booklet.pdf, last modified September 2023

More about the Maryland Resident Booklet Individual Income Tax Tax Return TY 2023

Forms and instructions for or filing personal state and local income taxes for full or part-year Maryland residents Resident Booklet requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Income Tax Forms & Instructions Booklet in January 2024, so this is the latest version of Resident Booklet, fully updated for tax year 2023. You can download or print current or past-year PDFs of Resident Booklet directly from TaxFormFinder. You can print other Maryland tax forms here.

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TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Maryland Resident Booklet.

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Nonresident Booklet Maryland Tax Forms & Instruction Booklet for Nonresidents

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Maryland usually releases forms for the current tax year between January and April. We last updated Maryland Resident Booklet from the Comptroller of Maryland in January 2024.

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Resident Booklet is a Maryland Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Maryland Resident Booklet

We have a total of seven past-year versions of Resident Booklet in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Resident Booklet

2023 Resident Tax Forms and Instructions

2022 Resident Booklet

2022 Resident Booklet

2021 Resident Booklet

2021 Resident Booklet Individual

2020 Resident Booklet

Resident Booklet 2020

2019 Resident Booklet

2019 Maryland Resident Income Tax Booklet


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Source: http://www.taxformfinder.org/index.php/maryland/resident-booklet