Maryland Maryland Resident Income Tax Return

Maryland Resident Income Tax Return
Tax Year 2023 502 Resident Income Tax Return
502

$

OR FISCAL YEAR BEGINNING	

Print Using Blue or Black Ink Only

Your Social Security Number

Your First Name	

2023

RESIDENT INCOME
TAX RETURN

MARYLAND
FORM

2023, ENDING	

Spouse's Social Security Number

MI	

Your Last Name		

Spouse's First Name	

MI	

Spouse's Last Name

Does your name match the
name on your social security
card? If not, to ensure you
get credit for your personal
exemptions, contact SSA at
1-800-772-1213
or visit ssa.gov.

Current Mailing Address Line 1 (Street No. and Street Name or PO Box)

Place your W-2 wage and tax statements and ATTACH HERE
with one staple. Do not attach check or money order to
Form 502. Attach check or money order to Form PV.

Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)	

City or Town	

Foreign Country Name	

State	

ZIP Code + 4

Foreign Province/State/County	

Foreign Postal Code

REQUIRED: Maryland Physical address of taxing area as of December 31, 2023 or last day of the taxable year for fiscal year
taxpayers. See Instruction 6. Part-year residents see Instruction 26.
4 Digit Political Subdivision Code (See Instruction 6)	

Maryland Political Subdivision (See Instruction 6)

Maryland Physical Address Line 1 (Street No. and Street Name) (No PO Box)

Maryland Physical Address Line 2 (Apt No., Suite No., Floor No.) (No PO Box)	

MD

City	

State	

ZIP Code + 4	

Maryland County

FILING
STATUS

1.	

Single (If you can be claimed on another person’s tax return, use Filing Status 6.)

CHECK ONE
BOX

2.	

Married filing joint return or spouse had no income

See Instruction
1 if you are
required to file.

3.	

Married filing separately, Spouse SSN

4.	

Head of household

5.	

Qualifying surviving spouse with dependent child

6.	

Dependent taxpayer (Enter 0 in Exemption Box (A) - See Instruction 7.)

PART-YEAR
RESIDENT
See Instruction
26.

Dates of Maryland Residence (MM DD YYYY) FROM	
TO	
Other state of residence: 	
If you began or ended legal residence in Maryland in 2023 place a P in the box. . . . . . . . . . . . . . . . . .
MILITARY: If you or your spouse has non-Maryland military income, place an M in the box.. . . . . . 
Enter Military Income amount here: 	

COM/RAD-009

2023

RESIDENT INCOME
TAX RETURN

MARYLAND
FORM

502

Name	

Page 2

SSN

EXEMPTIONS

A.	 	Yourself	 		Spouse. . . . . . Enter number checked.	
See Instruction 10.
Check appropriate
box(es). NOTE: If
65 or over	
65 or over
B.
you are claiming
dependents, you
must attach the
Blind	
Blind. . . . . . . . Enter number checked.	
Dependents'
Information
Form 502B to this C. Enter number from line 3 of Dependent Form 502B . . . . . . . . . .  	
form to receive
the applicable
exemption amount. D. Enter Total Exemptions (Add A, B and C.) . . . . . . . . . . . . .

MARYLAND
HEALTH CARE
COVER AGE
See Instruction 3.

00

See Instruction 10	 A. $

00

X $1,000. . . . . . . . . B. $	
See Instruction 10	 C. $

00

Total Amount. . . .  D. $

00

Check here

If you do not have health care coverage	

DOB (mm/dd/yyyy)

Check here

If your spouse does not have health care coverage	

DOB (mm/dd/yyyy)

Check here

I authorize the Comptroller of Maryland to share information from this tax return with
Maryland Health Connection for the purpose of determining pre-eligibility for no-cost or
low-cost health care coverage.

E-mail address

INCOME

1. Adjusted gross income from your federal return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

	1a.	 Wages, salaries and/or tips . . . . . . . . . . . . . . . . . . . . . .
See Instruction 11. 	1b.	Earned income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

	1a.

	 1c.	 Capital Gain or (loss)  . . . . . . . . . . . . . . . . . . . . . . . . . .

	 1c.

	1d.	 Taxable Pensions, IRAs, Annuities (Attach Form 502R.) .

	 1d.

00
00
00
00

	 1b.

00

1.

	1e.	 Place a "Y" in this box if the amount of your investment income is more than $11,000 . .

ADDITIONS
TO MARYLAND
INCOME
See Instruction 12.

2. Tax-exempt interest on state and local obligations (bonds) other than Maryland . . . . . . . . . 

2.

3. State retirement pickup. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

3.

4. Lump sum distributions (from worksheet in Instruction 12.) . . . . . . . . . . . . . . . . . . . . . . . 

4.

5. Other additions (Enter code letter(s) from Instruction 12.)

. . . . . 

5.

6. Total additions (Add lines 2 through 5. See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . 

6.

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

7. Total federal adjusted gross income and Maryland additions (Add lines 1 and 6.). . . . . . . . . . .  7.
8. Taxable refunds, credits or offsets of state and local income taxes included in line 1 . . . . . . 

8.

9. Child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

9.
SUBTRACTIONS
10a.	
Pension
exclusion
from
worksheet
(13A)
. . . . . . . .
Yourself
Spouse
. . .
10a.
FROM
MARYLAND
10b.	 Ranger pension exclusion from worksheet (13E) . . . Yourself
Spouse
. . . 10b.
INCOME
11. Taxable Social Security and RR benefits (Tier I, II and supplemental) included in line 1 . . . .  11.
See Instruction 13. 12. Income received during period of nonresidence (See Instruction 26.). . . . . . . . . . . . . . . . .
13. Subtractions from attached Form 502SU. . . . . . . . . . . . . . . 

	

12.

. . . . . 

13.

14. Two-income subtraction from worksheet in Instruction 13. . . . . . . . . . . . . . . . . . . . . . . . . 

14.

15. Total subtractions (Add lines 8 through 14. See instructions.). . . . . . . . . . . . . . . . . . . . . . 

15.

16. Maryland adjusted gross income (Subtract line 15 from line 7.). . . . . . . . . . . . . . . . . . . . . . . 16.
All taxpayers must select one method and check the appropriate box.
STANDARD DEDUCTION METHOD (Enter amount on line 17.)

DEDUCTION
METHOD

ITEMIZED DEDUCTION METHOD (Complete lines 17a and 17b.)

See Instruction 16.

	17a. Total federal itemized deductions (from line 17, federal Schedule A) . .

17a.

	17b. State and local income taxes (See Instruction 14.) . . . . . . . . . . . . . .

17b.

00
00

Subtract line 17b from line 17a and enter amount on line 17.
17. Deduction amount (Part-year residents see Instruction 26 (l and m).. . . . . . . . . . . . . . . . . 

17.

18. Net income (Subtract line 17 from line 16.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Exemption amount from Exemptions area (See Instruction 10.). . . . . . . . . . . . . . . . . . . . . . . 19.
20. Taxable net income (Subtract line 19 from line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.

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00
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00

MARYLAND
FORM

502

2023

RESIDENT INCOME
TAX RETURN

Name	

Page 3

SSN

00
00
00

21. Maryland tax (from Tax Table or Computation Worksheet Schedules I or II). . . . . . . . . . . . . 21.

MARYLAND
TAX
COMPUTATION

21a. Recaptured credit from Part DD, line 1 of Form 502CR. (Attach Form 502CR) . . . . . . . . . . 21a.
22. Earned income credit (EIC) (See Instruction 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

22.

Check this box if you are claiming the Maryland Earned Income Credit,
but do not qualify for the federal Earned Income Credit.
Check this box if you are claiming the Maryland Earned Income Credit
with a qualifying child.
23. Poverty level credit (See Instruction 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

00
00

23.

24. Other income tax credits for individuals from Part AA, line 14 of Form 502CR (Attach Form 502CR.).24.

25. Business tax credits. . . . . . . . You must file this form electronically to claim business tax credits on Form 500CR.

00
00

26. Total credits (Add lines 22 through 25.).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
27. Maryland tax after credits (Add lines 21 and 21a, then subtract line 26.) If less than 0, enter 0.27.

LOCAL TAX
COMPUTATION

28. Local tax (See Instruction 19 for tax rates and worksheet.) Multiply line 20 by
your local tax rate .0

or use the Local Tax Worksheet . . . . . . . . . . . . . . . . . . . . .  28.

29. Local earned income credit (from Local Earned Income Credit Worksheet in Instruction 19.). . . 29.
30. Local poverty level credit (from Local Poverty Level Credit Worksheet in Instruction 19.) . . . . . 30.
31. Local tax credit from Part BB, line 1 of Form 502CR (Attach Form 502CR.). . . . . . . . . . . . . . 31.
32. Total credits (Add lines 29 through 31.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  32.
33. Local tax after credits (Subtract line 32 from line 28.) If less than 0, enter 0. . . . . . . . . . . . . 33.
34. Total Maryland and local tax (Add lines 27 and 33.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34.

CONTRIBUTIONS
See Instruction 20.

35. Contribution to Chesapeake Bay and Endangered Species Fund. . . . . . . . . . 

35.

36. Contribution to Developmental Disabilities Services and Support Fund . . . . . 

36.

37. Contribution to Maryland Cancer Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

37.

38. Contribution to Fair Campaign Financing Fund. . . . . . . . . . . . . . . . . . . . . . 

38.

39. Total Maryland income tax, local income tax and contributions (Add lines 34 through 38.). . 39.
40. Total Maryland and local tax withheld (Enter total from your W-2 and 1099 forms
and attach if MD tax is withheld.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

40.

41. 2023 estimated tax payments, amount applied from 2022 return, payment made
with an extension request, and Form MW506NRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41.

42. Refundable earned income credit (from worksheet in Instruction 21) . . . . . . . . . . . . . . . . 

42.

43. Refundable income tax credits from Part CC, line 10 of Form 502CR
(Attach Form 502CR and/or Schedule K-1 (Forms 510/511), if applicable. See Instruction 21.).43.
44. Total payments and credits (Add lines 40 through 43.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44.	
45. Balance due (If line 39 is more than line 44, subtract line 44 from line 39.
See Instruction 22.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45.

46. Overpayment (If line 39 is less than line 44, subtract line 39 from line 44.). . . . . . . . . . . .

46.

47. Amount of overpayment TO BE APPLIED TO 2024 ESTIMATED TAX . . . . . . . . . . . . .

47.

48. Amount of overpayment TO BE REFUNDED TO YOU

REFUND

(Subtract line 47 from line 46.) See line 51. . . . . . . . . . . . . . . . . . . . . . . . . . .  REFUND
49. Check here

AMOUNT DUE

48.

if you are attaching Form 502UP. Enter interest charges from line 18,
or for late filing

or homebuyer withdrawal penalty

.

49.

50. TOTAL AMOUNT DUE (Add lines 45 and 49.)
		
IF $1 OR MORE, PAY IN FULL WITH THIS RETURN. INCLUDE FORM PV. . . . . . . . . .

COM/RAD-009

50.

00
00
00
00

00
00
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00
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00

MARYLAND
FORM

502

2023

RESIDENT INCOME
TAX RETURN

Name	

Page 4

SSN

DIRECT DEPOSIT OF REFUND (See Instruction 22.) Verify that all account information is correct and clearly legible. If you
are requesting direct deposit of your refund, complete the following. To split your Direct Deposit, use Form 588.
Check here if you authorize the State of Maryland to issue your refund by direct deposit.
Check here if this refund will go to an account outside of the United States.
51a.	 Type of account:

Checking

Savings		51b. Routing Number (9-digits)

51c. Account Number
51d. Name(s) as it appears on the bank account

Daytime telephone no.	

Check here

Home telephone no.	

CODE NUMBERS (3 digits per line)

if you authorize your preparer to discuss this return with us. Check here

not to file electronically. Check here
Instruction 24.)

if you authorize your paid preparer

if you agree to receive your 1099G Income Tax Refund statement electronically (See

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to
the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is
based on all information of which the preparer has any knowledge.

Your signature	

Date	

Spouse’s signature	

Date

Printed name of the Preparer / or Firm's name		

Street address of preparer or Firm's address

Signature of preparer other than taxpayer (Required by Law)		

City, State, ZIP Code + 4

For returns filed without payments, mail your
completed return to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
For returns filed with payments, attach your check or
money order to Form PV. Make your check or money
order payable to Comptroller of Maryland. On your
check or money order, you must include the Social
Security number/Individual Taxpayer Identification
Number of the taxpayer if filing individually. If filing
jointly, you must include the Social Security number/
ITIN of the primary taxpayer, tax year, and tax type
on the check/money order. Failure to include this
information will delay the processing of your payment.
Do not staple Form PV or check/money order to Form
502. Place Form PV with attached check/money order
on TOP of Form 502 and mail to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
COM/RAD-009

Telephone number of preparer	

Preparer’s PTIN (Required by Law)	

To make an online payment, scan the QR code below and
follow instructions, or go to marylandtaxes.gov and click
on Pay.