Maryland Use of Vehicle for Charitable Purposes

Use of Vehicle for Charitable Purposes
Tax Year 2023 502V Use of Vehicle for Charitable Purposes
MARYLAND
FORM

Print Using Blue or
Black Ink Only

502V

2023

USE OF VEHICLE
FOR CHARITABLE
PURPOSES

Attach to your tax return.

Your first name	

MI	

Last name	

Social Security Number

Spouse’s first name	

MI	

Last name	

Social Security Number

Qualifying Organization*		

* Qualifying Organizations are nonprofit volunteer fire companies and other organizations qualified under Section 170 of the
Internal Revenue Code, whose principal purpose or function is to provide medical, health or nutritional care.
1.	 Total mileage incurred in providing qualifying services from 01/01/23 to 12/31/23. . 1.
2.	 Multiply line 1 by 65.5 ¢ (.655) and enter that amount here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3.	 Reimbursement received from mileage on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3.
4.	 Amount included as an itemized deduction on your Maryland return (See Instructions.) . . . . . . . . . . .  4.
5.	 Total Maryland deductions from mileage allowance (Add lines 3 and 4.). . . . . . . . . . . . . . . . . . . . . . .  5.
6.	 Modifications for charitable vehicle expenses (Subtract line 5 from line 2.)
	 Enter on line q of Form 502SU or line q of Form 505SU. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6.

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INSTRUCTIONS
COMPUTATION OF SUBTRACTION
You may subtract from federal adjusted gross income
unreimbursed automobile travel expenses incurred in
connection with service as a volunteer for a nonprofit volunteer
fire company or other qualified organization. A qualified
organization is an organization defined by Section 170 of the
Internal Revenue Code whose principal purpose or function is
to provide medical, health or nutritional care.
You may subtract the unreimbursed vehicle expense incurred
while providing assistance, other than providing transportation,
to handicapped individuals, as defined in Section 190 of the
Internal Revenue Code, who are enrolled as students in
Maryland community colleges.
The charitable expense modification is 65.5 cents per mile for
the period of 01/01/2023 through 12/31/2023 to the extent
this amount is unreimbursed.

COM/RAD 018

The amount must be reduced by any reimbursement received
for the charitable travel. The amount also must be reduced by
any portion which is claimed as an itemized deduction on your
Maryland income tax return for charitable vehicle expenses.
Total Mileage on line 1 of Form 502V should include the
mileage traveled from home, performing the service and
returning home. You should maintain the appropriate
documentation.
For more information, visit marylandtaxes.gov or email your
question to [email protected]. You may also call
1-800-638-2937 or 410-260-7980.