Maryland Maryland Amended Tax Form and Instructions

Maryland Amended Tax Form and Instructions
Tax Year 2023 502X Amended Tax Return
MARYLAND
FORM

2023

AMENDED TAX RETURN

502X
OR FISCAL YEAR BEGINNING	

2023, ENDING	

Print Using Blue or Black Ink Only

Your Social Security Number 	

Spouse's Social Security Number

Your First Name		

MI	

Your Last Name		

Spouse's First Name	

MI	

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.

Spouse's Last Name

Maryland County

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

City, Town or Taxing Area

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

Name of county and incorporated city, town or special taxing area in which you
resided on the last day of the taxable period. (Baltimore City residents leave
Maryland County line blank.)

City or Town	

State	

ZIP Code + 4

Foreign Country Name	

Foreign Province/State/County	

Foreign Postal Code	

Check here if you are:

Check here if your spouse is:	

IF THIS IS BEING FILED TO CLAIM A NET OPERATING LOSS, CHECK
THE APPROPRIATE BOX:	

CARRY BACK (farming loss only)

	

	

	

CARRY FORWARD

65 or over	Blind

65 or over	

Blind

IMPORTANT NOTE: Read the instructions and complete page 3 first.
Attach copies of the federal loss year return and Form 1045, Schedules
A and B. See Instruction 15.

Is this address different from the address on your original return?		
YES	
Check:	

Full-year resident	

Part-year resident or	

NO

Nonresident (See Instruction 14.)

If part-year resident or nonresident, enter dates you resided in Maryland

-

. Any changes from the original filing must

be explained in Part III on page 4 of this form. Submit copy of tax return filed with the other state.
Did you request an extension of time to file the original return?		
YES	NO
If yes, enter the date the return was filed
Is an amended federal return being filed? If yes, submit copy.		
YES	

NO

Has your original federal return been changed or corrected by the Internal Revenue Service? If yes, submit copy

of the IRS notice.		
YES	NO
CHANGE OF FILING STATUS
	Original	

Amended

	Original	

Head of household

Married filing joint return or spouse had no income

Qualifying Surviving Spouse with dependent child

Married filing separately

Dependent taxpayer
Spouse's Social Security No.

COM/RAD 019

Amended

Single

MARYLAND
FORM

2023

AMENDED TAX RETURN

502X

Page 2

Name	SSN	
A. As originally reported or
as previously adjusted
(See instructions.)

B. Net change – increase
or (decrease) –
explain on page 4.

C. Corrected amount.

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	10.	 Maryland tax (from Tax Table or Computation Worksheet).10.

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10a.	Recaptured credits from Part DD, line 1 of Form 502CR
(Attach Form 502CR.). . . . . . . . . . . . . . . . . . . . . . . .10a.
		

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	 1.	 Federal adjusted gross income. . . . . . . . . . . . . . . . . . . . .  1.
	 1a.	 Earned income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1a.
	 2.	 Additions to income (from lines 2, 3, 4, and 5 of 502). . . .  2.
	 3.	 Total (Add lines 1 and 2). . . . . . . . . . . . . . . . . . . . . . . . .  3.
	 4.	 Subtractions from income (from lines 8 through 14 of 502)..4.
	 5.	 Total Maryland adjusted gross income . . . . . . . . . . . . . . .  5.
	 6.	 CHECK ONLY ONE METHOD (See Instruction 5.)
STANDARD DEDUCTION METHOD
Enter 15% (See Instruction 5 for limits.)
ITEMIZED DEDUCTION METHOD
Enter total MD itemized deductions from Part II,
on page 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6.
	 7.	 Net income (Subtract line 6 from line 5.). . . . . . . . . . . . .  7.	
	 8.	 Exemption amount (See Instruction 5.) . . . . . . . . . . . . . .  8.
	9.	 Taxable net income (Subtract line 8 from line 7.) . . . . . . .  9.

	10b.	Credits: Earned Income Credit. .
		

Poverty Level Credit . .	

		

Personal Credit. . . . . .

		

Business Credit. . . . . . 	 X X X X X X X X X X

		

Enter total credits. . . . . . . . . . . . . . . . . . . . . . . 10b.                          

	10c.	Maryland tax after credits (Add lines 10 and 10a and subtract
		
line 10b.) If less than 0, enter 0 . . . . . . . . . . . . . . . . . . 10c.
	 11.	 Local income tax (Use rate applicable for year of return.)
		 Multiply line 9 by .

(See Instruction 7.). . . . . . .  11.

	11a.	Local credits:.Earned Income Credit. .
		

Poverty Level Credit. . .

		

Personal Credit. . . . . .

		

Enter total credits. . . . . . . . . . . . . . . . . . 11a.

11b.	Local tax after credits (Subtract line 11a from line 11.)
		 If less than 0, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . 11b.
	12.	 Total Maryland and local income tax
		 (Add lines 10c and 11b.). . . . . . . . . . . . . . . . . . . . . . . . . 12.
	 13.	Contributions: A.	B.
			

C. 	

D.

		 Enter total contributions (See Instruction 8.). . . . . . . . . .  13.
	 14.	 Total Maryland income tax, local income tax, and
		contributions (Add lines 12 and 13.). . . . . . . . . . . . . . . .  14.
	 15.	 Total Maryland tax withheld. . . . . . . . . . . . . . . . . . . . . . . 15.
	 16.	 Estimated tax payment, extension, and payments made with
		 Form MW506NRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
	 17.	 Refundable earned income credit. . . . . . . . . . . . . . . . . .  17.
	 18.	 Nonresident tax paid by pass-through entities. . . . . . . . .  18.
	 19.	 Refundable income tax credits (Attach Form 502CR and/or
		502S.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
	 20.	 Total payments and credits (Add lines 15 through 19.). . .20.

COM/RAD 019

MARYLAND
FORM

2023

AMENDED TAX RETURN

502X

Page 3

Name	SSN	
	 21.	 Balance due (if line 14 is more than line 20). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
	 22.	 Overpayment (if line 14 is less than line 20). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
	 23.	 Tax paid with original return, plus additional tax paid after it was filed (Do not include any interest or penalty.). 23.
	 24.	 Prior overpayment (Total all refunds previously issued.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
	 25.	 REFUND (If line 21 is less than 23, subtract line 21 from 23.) (If line 24 is less than 22,
		
subtract line 24 from 22.) .(Add lines 22 and 23.) (See Instruction 10.). . . . . . . . . . . . . . . . . . . . . . . . REFUND 25.
	 26.	 BALANCE DUE (If line 21 is more than 23, subtract line 23 from 21.) (Add line 21 to 24.)
		
(If line 22 is less than 24, .subtract line 22 from 24.) (See Instruction 10.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
	 27.	 Interest and/or penalty charges on tax due and/or from Form 502UP (See Instruction 11.) . . . . . . . . . . . . . . . . 27.
	 28.	 TOTAL AMOUNT DUE (Add line 26 and line 27.) . . . . . . . . . . . . . . . . . .  PAY IN FULL WITH THIS RETURN 28.

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I. I NCOME AND ADJUSTMENTS TO INCOME: You must complete the following using the amounts from your federal income tax return. If there
are no changes to the amounts claimed on your original Maryland return, check here
A. As originally reported or
as previously adjusted
INCOME AND ADJUSTMENTS INFORMATION (See Instruction 4.)
	 1.	 Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . .  1.
	 2.	 Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . .  2.
	 3.	 Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3.
	 4.	 Taxable refunds, credits, or offsets of state and local
		
income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4.
	 5.	 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5.
	 6.	 Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . .  6.
	 7.	 Capital gain or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . .  7.
	 8.	 Other gains or (losses) (from federal Form 4797) . . . . . . .  8.
	 9.	 Taxable amount of pensions, IRA distributions,
		
and annuities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9.
	 10.	 Rents, royalties, partnerships, estates, trusts, etc.
	

	 (Circle appropriate item.) . . . . . . . . . . . . . . . . . . . . . . .  10.

	 11.	Farm income or (loss). . . . . . . . . . . . . . . . . . . . . . . . . .  11.
	 12.	 Unemployment compensation. . . . . . . . . . . . . . . . . . . . . 12.
	 13.	 Taxable amount of Social Security and
		
Tier 1 Railroad Retirement benefits . . . . . . . . . . . . . . . .  13.
	 14.	 Other income (including lottery or other
		
gambling winnings). . . . . . . . . . . . . . . . . . . . . . . . . . . .  14.
	 15.	 Total income (Add lines 1 through 14.). . . . . . . . . . . . . .  15.
	 16.	 Total adjustments to income from federal return
	

	 (IRA, alimony, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . .  16.

	 17.	 Adjusted gross income (Subtract line 16 from 15.)
	

	 (Enter on page 2, in each appropriate column of line 1.).  17.

COM/RAD 019

and complete Column A and line 17 of Column C.
B. Net increase or
(decrease).

C. Corrected amount.

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MARYLAND
FORM

2023

AMENDED TAX RETURN

502X
Name

Page 4

SSN

II. ITEMIZED DEDUCTIONS: If you itemized deductions on your Maryland return, you must complete the following. If there are no changes to the
amounts claimed on your original Maryland return, check here

and complete Column A and line 11 of Column C.
A. As originally reported or
as previously adjusted

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1. Medical and dental expenses. . . . . . . . . . . . . . . . . . . . . .  1.
2. Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2.
3. Interest.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3.
4. Contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4.
5. Casualty or theft losses. . . . . . . . . . . . . . . . . . . . . . . . . .  5.
6. Miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6.
7. Enter total itemized deductions from federal Schedule A . .  7.
8. Enter
	
state and local income taxes included on line 2
or from worksheet (See Instruction 4.). . . . . . . . . . . . . . .  8.
9. Net deductions (Subtract line 8 from line 7.). . . . . . . . . . .  9.
10. Less deductions during period of nonresident status
(See Instructions 13 & 14.). . . . . . . . . . . . . . . . . . . . . .  10.
11. Total
	
Maryland deductions (Subtract line 10 from line 9.)
(Enter on page 2, in each appropriate column of line 6.).  11.

B. Net increase or
(decrease).

C. Corrected amount.

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III. E
 XPLANATION OF CHANGES TO INCOME, DEDUCTIONS AND CREDITS: Enter the line number from page 2 for each item you are changing
and give the reason for each change. Attach any required supporting forms and schedules for items changed.

Check here

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

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	

Signature of preparer other than taxpayer (Required by Law)

Spouse’s signature	

Date

Printed name of the Preparer/Firm's name

		
Street address of Preparer/Firm

To make an online payment, scan the QR code below and follow
instructions.
City, State, ZIP + 4

Telephone number of preparer	

Preparer’s PTIN (Required by Law)

Write your Social Security / ITIN, tax year, and tax type
on your check. Failure to include this information will
delay the processing of your payment. Write your Social
Security number on your check in blue or black ink. Make
checks payable and mail to:

COM/RAD 019

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001

MARYLAND
FORM

502X

2023

AMENDED INCOME TAX RETURN
INSTRUCTIONS

Page 1

IMPORTANT NOTES

has been filed.

You must file your Maryland Amended Form 502X electronically
to claim, or change information related to, business income tax
credits from Form 500CR.

PENALTIES

Changes made as part of an amended return are subject to
audit for up to three years from the date that the amended
return is filed.
WHEN AND WHERE TO FILE
Generally, Form 502X must be filed within three years from the
date the original return was filed or within two years from the
date the tax was paid, whichever is later. The following excep­
tions apply:
• A
 claim filed after three years, but within two years from the
time the tax was paid is limited to the amount paid within
the two years immediately before filing the claim.
• A
 claim for refund based on a federal net operating loss
carryback must be filed within 3 years after the due date
(including extensions) of the return for the tax year of the
net operating loss.
• A
 claim for refund resulting from a credit for taxes paid to
another state must be filed within one year of the date of the
final notification by the other state that income tax is due.
• If the claim for refund or credit for overpayment resulted
from a final determination made by an administrative board
or an appeal of a decision of an administrative board, that is
more than three years from the date of filing the return or
more than two years from the time the tax was paid, the
claim for refund must be filed within one year of the date of
the final decision of the administrative board or final decision
of the highest court to which an appeal of the administrative
board is taken.
• If the United States Internal Revenue Service (IRS) issues a
final determination of adjustments that would result in a
decrease to Maryland taxable income, file Form 502X within
one year after the final adjustment report or the final court
decision if appealed.
• If the IRS issued a final determination of adjustments that
would result in an increase to Maryland taxable income, file
Form 502X within 90 days after the final determination.
Do not file an amended return until sufficient time has
passed to allow the original return to be processed. For
current year returns, allow at least six weeks. Note that
no refund for less than $1.00 will be issued.
The amended return must be filed electronically or with the
Comptroller of Maryland, Revenue Administration
Division, 110 Carroll Street, Annapolis, Maryland 214110001.
For more information regarding refund limitations, see
Administrative Release 20.
PROTECTIVE CLAIMS
A protective claim is a claim for a specific amount of refund
filed on an amended return with a request that the Comptroller
delay acting on the refund request. The claim for refund may
not be based on a federal audit. The delay requested must be
due to a pending decision by a state or federal court which will
affect the outcome of the refund, or for reasonable cause. The
protective claim must be filed in accordance with the limitations
outlined in the section WHEN AND WHERE TO FILE.
The Comptroller may accept or reject a protective claim. If
rejected, the taxpayer will be informed of a right to a hearing.
We cannot accept a protective claim unless an original return

There are severe penalties for failing to file a tax return, failing
to pay any tax when due, filing false or fraudulent returns or
making a false certification. The penalties include criminal
fines, imprisonment and a penalty on your taxes. In addition,
interest is charged on amounts not paid when due.
To collect unpaid taxes, the Comp­
troller is directed to enter
liens against the salary, wages or property of delinquent
taxpayers.
PRIVACY ACT INFORMATION
The Revenue Administration Division re­
quests information on
tax returns to administer the income tax laws of Maryland,
including determination and collection of correct taxes. If you
fail to provide all or part of the requested information, the
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.
You may look at any records held by the Revenue Administration
Division 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 Revenue
Administration Division may be given to the IRS, a proper
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 capa­
city. The information
also may be obtained with a proper legislative or judicial order.
USE OF FEDERAL RETURN
Most changes to your federal return will result in changes on
your Maryland return and you will need the information from
your federal amendment to complete your Maryland amended
return. Therefore, complete your federal return first. Maryland
law requires that your income and deductions be entered on
your Maryland return exactly as they were reported on your
federal return. However, all items reported on your Maryland
return are subject to verification, audit, and revision by the
Maryland Comptroller’s Office.
If you are amending your federal return, attach a
photocopy of the federal Form 1040X and any revised
schedules to your Maryland Form 502X. If your tax has
been increased by the IRS, you must report this increase to
the Maryland Revenue Administration Division within 90 days
from the final IRS determination.

MARYLAND
FORM

502X

SPECIFIC INSTRUCTIONS

1	

NAME, ADDRESS AND YEAR INFORMATION.

If using a foreign address, complete the lines indicated
for Country Name, Province/State/County, and Postal
Code.
QUESTIONS.

Answer all of the questions and attach copies of any federal
notices, amended forms, and schedules. If filing your amended
return for a Net Operating Loss Carryback or Carryforward,
check the appropriate box. If you have checked part-year
resident or nonresident, provide the dates you resided in
Maryland for the tax year and explain any changes from your
original filing in Part III on page 4 of Form 502X.

3	

FILING STATUS.

Enter the filing status you used on your original return
and show any change of filing status. Your filing status
should correspond to the filing status used on your
federal return.
Generally, you may not change from married filing joint to
married filing separately after the original due date of the
return. Any change in filing status to or from married filing
joint requires the signature of both spouses. Enter a complete
explanation in Part III on page 4 of Form 502X.

4	

Page 2

PART II

Enter the year, Social Security number, correct name and
current address on the lines on page 1. Be sure to check the
appropriate box if you or your spouse are 65 or over or blind
on the last day of the tax year. Also enter the correct county,
city or taxing area for the last day of the tax year being
amended. If your address is different from the address on your
original return, be sure to answer “Yes” to the first question.

2	

2023

AMENDED INCOME TAX RETURN
INSTRUCTIONS

COMPLETE PAGE 3 AND 4 OF FORM 502X.

PART I
Enter your original or previously adjusted amounts of income in
Column A. Enter any increase (or decrease) in Column B and
enter the corrected amounts in Column C. If you are not
making any changes to your income as previously reported,
complete Column A only and enter the total on line 17 of
Column C.

If you itemized deductions, enter your original or previously
adjusted amounts in Column A. Enter any increase (or
decrease) in Column B and enter the corrected amounts in
Column C. If you are not making any changes to your
deductions as previously reported, complete Column A only
and enter the total on line 11 of Column C.
NOTE: Any amount deducted as contributions of Preservation
and Conservation Easements for which a credit is claimed must
be included on line 8 of Part II of Form 502X.
PART III
Use this section to provide a detailed explanation of the
changes being made on the amended return. A filing status
change must be fully explained here. If this is a part-year or
nonresident return, give the dates you resided in Maryland for
the tax year.
Enter the line number from page 2 for each item you are
changing and state the reason for the change. Be sure to
attach any required schedules or forms.
NOW COMPLETE PAGE 2 AND 3 OF FORM 502X.
COLUMNS A-C
In Column A, enter the amounts from your return as originally
filed or as previously adjusted or amended.
In Column B, enter the net increase or net decrease for each
line you are changing. Show all decreases in parentheses.
Explain each change in Part III of Form 502X and attach any
related schedule or form. If you need more space, show the
required information on an attached statement.
For Column C, add the increase in Column B to the amount in
Column A, or subtract the Column B decrease from Column A.
For any item you do not change, enter the amount from
Column A in Column C.

5	

FIGURE YOUR MARYLAND TAX.

LINE 1 – Income and adjustments from federal return.
Copy the amounts from your federal amended return or as
corrected by the IRS and enter a complete explanation of the
changes in Part III.
LINE 1a. – Earned income. Enter the amount from line 1b of
form 502 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.

2023 Tax Rate Schedules
Tax Rate Schedule I

Tax Rate Schedule II

For taxpayers filing as Single, Married Filing Separately, or as
Dependent Taxpayers. This rate is also used for taxpayers filing as
Fiduciaries.

For taxpayers filing Joint, Head of Household, or for Qualifying Widows/
Surviving Spouse

If taxable net income is:	

At least:		but not over:					

Maryland Tax is:

At least:		but not over:					

	
$0
	 $1,000
	 $2,000
	 $3,000
	 $100,000
	 $125,000
	 $150,000
	$250,000

	 $1,000 			 2.00%	
	 $2,000 	
$20.00 	 plus	 3.00%	
	 $3,000 	
$50.00 	 plus	 4.00%	
	$100,000 	
$90.00 	 plus	 4.75%	
	$125,000 	 $4,697.50 	 plus	 5.00%	
	$150,000 	 $5,947.50 	 plus	 5.25%	
	$250,000 	 $7,260.00 	 plus	 5.50%	
	
--	 $12,760.00 	 plus	 5.75%	

of
of
of
of
of
of
of
of

taxable net income
excess over $1,000
excess over $2,000
excess over $3,000
excess over $100,000
excess over $125,000
excess over $150,000
excess over $250,000

If taxable net income is:	
	
$0
	 $1,000
	 $2,000
	 $3,000
	 $150,000
	 $175,000
	$225,000
	$300,000

Maryland Tax is:

	 $1,000 			 2.00%	
	 $2,000 	
$20.00 	 plus	 3.00%	
	 $3,000 	
$50.00 	 plus	 4.00%	
	$150,000 	
$90.00 	 plus	 4.75%	
	$175,000 	 $7,072.50 	 plus	 5.00%	
	$225,000 	 $8,322.50 	 plus	 5.25%	
	$300,000 	 $10,947.50 	 plus	 5.50%	
	
--	 $15,072.50 	 plus	 5.75%	

of
of
of
of
of
of
of
of

taxable net income
excess over $1,000
excess over $2,000
excess over $3,000
excess over $150,000
excess over $175,000
excess over $225,000
excess over $300,000

AMENDED INCOME TAX RETURN
INSTRUCTIONS

2023

LINE 2 – Additions to income. For decoupling and tax
preference items and amounts to be added when credits are
claimed, include corrected Form(s) 500DM, 502TP, 502CR or
500CR. In addition, enter the amount equal to a tax credit
claimed for tax paid on distributive or pro-rata share of income
by pass-through entity (see Line 9, Part CC, Form 502CR.).
Enter an explanation of the changes in Part III.

entered on the appropriate field on line 10b. A credit for a
portion of the local income tax may also be available. See
instructions to Form 502CR, Part A and the instructions in Part
7 below. If this amount is different from the original return, be
sure to attach completed Form 502CR with appropriate
documentation or certification.

MARYLAND
FORM

502X

LINE 4 – Subtractions from income. Enter items such as
child and dependent care expenses, pension exclusion, and
other subtractions (shown in the instructions for your original
return). Attach revised Form 502SU if there were any changes
to that form. Enter an explanation of the changes in Part III
and attach any corrected forms.
LINE 6 – Method of computation.
Standard deduction method. The standard deduction is 15%
of the Maryland adjusted gross income with the following
minimums and maximums.
Filing Status
Single
Married filing separately

Minimum of $1,700 and maximum
of $2,550

or
Filing Status
Minimum of $3,450 and maximum
of $5,150

Head of household
Qualifying Surviving
Spouse with dependent
child
Itemized deduction method. Check the box and enter your
total Maryland itemized deductions.
LINE 8 – Exemptions. Multiply exemptions for taxpayers 65
or over or blind by $1,000, 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). If you are subject to this reduction, see the exemption
chart, Instruction 10 of the Resident Instructions. Attach
amended Form 502B if you are changing dependent information.
LINE 10 – Computing the tax. Line 9 will be your Maryland
taxable income. Use the rate schedule.
LINE 10a – Enter recaptured credits from Part DD, line 1 of
Form 502CR on line 10a. (Attach Form 502CR).

6	

You must file your amended return electronically to claim or
modify a business tax credit from Form 500CR.
The amount of the nonrefundable portion of the business tax
credit Form 500CR should be entered on line 10b of the
electronic version of 502X. If this amount is different from the
original return, be sure to include the appropriate documentation
or certification with the electronic version.
If the total credits on line 10b are greater than the sum of line
10 and line 10a, enter zero on line 10c. The credits entered on
line 10b are nonrefundable. For information concerning
refundable credits, see Instruction 9.

7	

LOCAL INCOME TAX AND LOCAL CREDITS.

Complete lines 11, 11a and 11b.
The local income tax is calculated by multiplying the taxable
net income from line 9 by the local tax rate shown on the
following Local Tax Rate Chart. Use the local tax rate for the
county (or Baltimore City) in which you resided on the last day
of the tax year. Enter the result on line 11.

Dependent taxpayer

Married filing joint or
spouse had no income

Page 3

EARNED INCOME CREDIT, POVERTY LEVEL
CREDIT, CREDITS FOR INDIVIDUALS AND
BUSINESS TAX CREDITS.

Enter each credit being claimed on the appropriate field on line
10b. You may claim your earned income credit on line 10b.
Refer to the Resident Instructions and worksheet to compute
the allowable credit. If you were a part-year resident or a
nonresident, you must prorate the earned income credit using
the Maryland income factor. See Instruction 13.
You may also claim a credit on line 10b equal to 5% of your
earned income if your income is less than the poverty level
guidelines. Refer to the Resident Instructions and worksheet to
compute the allowable credit. If you were a part-year resident
or a nonresident, you must prorate the poverty level credit
using the Maryland income factor. See Instruction 13.
Personal income tax credits from Form 502CR should be

A separate calculation of the earned income credit is required
when computing the local income tax. Use the worksheets in
the appropriate instructions to compute the local credits and
enter the result on line 11a. If you were a part-year resident,
you must prorate the local credits using the Maryland income
factor. See Instruction 13.
Enter the amount of the credit calculated in the local summary
of Form 502CR, Part BB on the Personal Credit field on line
11a.
2023 Local Tax Rate
Subdivision	

Rate

Allegany County

.0303

Anne Arundel County

See below

Baltimore County

.0320

Calvert County

.0300

Caroline County

.0320

Carroll County

.0303

Cecil County

.0280

Charles County

.0303

Dorchester County

.0320

Frederick County

See below

Garrett County

.0265

Harford County

.0306

Howard County

.0320

Kent County

.0320

Montgomery County

.0320

Prince George’s County

.0320

Queen Anne’s County

.0320

St. Mary’s County

.0300

Somerset County

.0320

Talbot County

.0240

Washington County

.0295

Wicomico County

.0320

Worcester County

.0225

Nonresidents use

.0225

Baltimore City

.0320

AMENDED INCOME TAX RETURN
INSTRUCTIONS

2023

Filing a return instead of fourth payment. Instead of
making the fourth declaration payment on or before January
15, 2024, you may file and pay the balance of tax due on or
before January 31, 2024.

your return electronically to claim a business tax credit from
Form 500CR.

MARYLAND
FORM

502X

NOTE
* Anne Arundel Co. The local tax rates for taxable year 2023
are as follows:
(1) .0270 of an individual’s Maryland taxable income of $1
through $50,000; and
(2) .0281 of an individual’s Maryland taxable income in excess
of $50,000.
** Frederick Co. The local tax rates for taxable year 2023 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 Surviving Spouse 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.
For the Anne Arundel County Tax Table, see page 33 of the
Resident Instruction Booklet.

8	

CONTRIBUTIONS TO THE CHESAPEAKE BAY AND
ENDANGERED SPECIES FUND, DEVELOPMENTAL
DISABILITIES SERVICES AND SUPPORT FUND,
MARYLAND CANCER FUND AND FAIR CAMPAIGN
FINANCING FUND.

Enter the amounts of your contribution in 13A for the
Chesapeake Bay and Endangered Species Fund, 13B for the
Developmental Disabilities Services and Support Fund, 13C
for the Maryland Cancer Fund, and 13D for the Fair Campaign
Financing Fund. Any contribution will increase your balance due
or reduce your refund. Enter the total of your contributions in
the appropriate columns. Additional information concerning the
funds is contained in the instructions for the tax year of the
amended return.

9	

TAXES PAID AND CREDITS.

Write your taxes paid and credits on lines 15-20.
Enter the correct amounts on lines 15 through 19 and attach
any additional or corrected W-2 statements, photocopies of
cancelled checks or money orders for estimated account
payments not credited on your original return. Attach corrected
Form 502CR and other state returns, and/or Form 502S.

Page 4

4. IRC SECTION 1341 REPAYMENT CREDIT. If you repaid
an amount this year reported as income on a prior year
federal tax return that was greater than $3,000, you may
be eligible for an IRC Section 1341 repayment credit. See
Administrative Release 40.
5.	 C A T A L Y T I C R E V I T A L I Z A T I O N P R O J E C T S A N D
HISTORIC REVITALIZATION TAX CREDIT. If you are
an individual, business entity, or nonprofit organization, you
may claim a tax credit in an amount equal to 20% of the
amount stated in the final tax credit certificate issued by the
Secretary of this subtitle for 5 consecutive taxable years
beginning with the taxable years in which the Catalytic
Revitalization Projects is completed. See Form 502CR
Instructions.
6.	 FLOW-THROUGH NONRESIDENT PTE TA X CREDIT.
If you are the beneficiary of a trust, or a member of a PTE,
for which PTE tax was paid, you may be entitled to a share
of that tax. See Form 502CR Instructions.
7.	 C R E D I T F O R C H I L D A N D D E P E N D E N T C A R E
EXPENSES. If your Maryland credit for child and dependent
care expenses exceeds your Maryland Tax, you may qualify
for this credit. See Form 502CR Instructions.
8.	 MARYLAND CHILD TAX CREDIT. If you have a dependent
who is a qualified child, you may be eligible for this credit.
A "qualified child" is (1) a dependent under the age of 6 on
the last day of the tax year, or (2) a dependent over age 5
and under age 17 who has a disability. See form 502CR
Instructions.
9.	 PTE TAX PAID ON MEMBERS’ DISTRIBUTIVE OR PRO
RATA SHARES OF INCOME. If you are the beneficiary of a
trust or a Qualified Sub­chapter S Trust which elected to pay
the tax imposed with respect to members’ distributive or
pro rata shares, you may be entitled to a credit for your
share of that tax. Enter the amount on this line and attach
the Maryland Schedule K-1 (504) for the trust.
	

If you are a member of a PTE (pass-through entity) which
elected to pay the tax imposed with respect to members’
distributive or pro rata shares, you may be entitled to a
credit for your share of that tax paid. Enter the amount on
this line and attach Maryland Schedule K-1 (Form 510/511)
issued to you.

10

	

BALANCE DUE OR OVERPAYMENT.

Calculate the balance due or overpayment by subtracting
the total on line 20 from the amount on line 14 and enter
the result on either line 21 or line 22.

Refundable Earned Income Credit. You may be eligible for
a refund­
able earned income credit if one-half of your federal
earned income credit is greater than your Maryland tax. Refer
to the Refundable Earned Income Credit Worksheet in the
Resident Instructions, and enter the allowable credit on line 17­­.

Enter the tax paid with the original return, plus any additional
tax paid after filing, on line 23 (do not enter interest or penalty paid), OR enter the overpayment from your original return
plus any additional overpayments from prior amendments or
adjustments on line 24.

Refundable Income Tax Credits. Enter the total of your
refundable income tax credits on line 19. You must attach Form
502CR.

If there is an amount on line 21:

1.	 STUDENT LOAN DEBT RELIEF TAX CREDIT. See Form
502CR Instructions.
2.	 H E R I T A G E S T R U C T U R E R E H A B I L I T A T I O N TAX
CREDIT. See Form 502S Instructions.
3.	 REFUNDABLE BUSINESS INCOME TAX CREDIT. See
Form 500CR Instructions for qualifications. You must amend

• and

line 21 is more than line 23, you owe additional tax.
Enter the difference on line 26 and compute the interest
due using the interest rates in Instruction 11.
• a
 nd there is also an amount on line 24, you owe additional
tax. Add the two together and enter the total on line 26.
Compute the interest due. See Instruction 11.
• and

line 21 is less than line 23, you are due a refund. Enter
the difference on line 25.

MARYLAND
FORM

502X

If there is an amount on line 22:
• and

line 22 is more than line 24, you are due an additional
refund. Enter the difference on line 25.
• and

there is also an amount on line 23, you are due an
additional refund. Add the two together and enter on line
25.
• and

line 22 is less than line 24, you owe additional tax.
Enter the difference on line 26 and compute the interest
due using the interest rates in Instruction 11.
Previous interest and penalty
Interest and/or penalty charges for the year you are amending,
whether previously paid or still outstanding, may be adjusted
as a result of your amendment. Any payments made on the
account have been applied first to penalty, then to interest and
lastly to tax due. These payments may require reallocation
depending on the result of the amendment. We will notify you
of the net balance due or refund when we have completed
processing your Form 502X.
NOTE: If all or part of the overpayment on your original return
was credited to an estimated tax account for next year, we
cannot reduce or remove this credit without specific authorization from you. If you have a balance due, and wish to apply
monies credited to a 2023 estimated tax account, attach written authorization for the amount to be removed. Interest
charges are assessed even if the balance due is paid from the
2023 account.

11

	

INTEREST ON TAX DUE AND INTEREST FOR
UNDERPAYMENT OF ESTIMATED TAX.

Interest must be computed and paid on any balance of
tax due. Interest is due from the date the return was
originally due to be filed until the date the tax is paid.
Interest is due at the rate of 9.0% annually or 0.7500%
per month for any month or part of a month that a tax is
paid after the original due date of the 2023 return but
before January 1, 2025. For assistance in calculating
interest for tax paid on or after January 1, 2025, visit
marylandtaxes.gov
UNDERPAYMENT OF ESTIMATED TAX
If you do not meet the requirement for avoidance of interest
for underpayment of estimated tax, obtain Form 502UP online
at marylandtaxes.gov or from any office of the Revenue
Administration Division. Complete and attach it to your
amended return. Enter any interest due on line 27 of Form
502X.
If you calculated and paid interest on under­
p ayment of
estimated tax with your original return, recalculate the interest
based on your amended tax return, and attach a copy of a
revised Form 502UP showing your recalculation.

12

	

2023

AMENDED INCOME TAX RETURN
INSTRUCTIONS

SIGNATURE, ATTACHMENTS, AND PAYMENT
INSTRUCTIONS.

Sign and date your return on page 4 and attach all
required forms, schedules, and statements.
SIGNATURES
You must sign your return. Both spouses must sign a joint
return. Your signature(s) signify that your return, in­cluding all
attachments, is, to the best of your knowledge and belief, true,
correct, and complete, under penalties of perjury.
TAX PREPARERS
If another person prepared your return, that person also must
sign the return and enter their Preparer’s Tax Identification

Page 5

Number (PTIN). The preparer declares that the return is based
on all information required to be reported of which the preparer
has knowledge, under penalties of perjury. Penalties may be
imposed for tax preparers who fail to sign the tax return
and provide their tax identification number.
ATTACHMENTS
Be sure to attach wage and tax statements (Forms W-2
and 1099) to the front of your return if you are claiming
additional Maryland withholding. Be sure to attach all
forms, K-1s, sched­ules and statements required by these
in­
structions. Do not attach worksheets. Enclose your
check or money order, if required.
MAILING INSTRUCTIONS
Mail your return to:
Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, MD 21411-0001
PAYMENT INSTRUCTIONS
Make your check or money order pay­
able to “Comptroller of
Maryland.” Write the social security number/ Individual
Taxpayer Identification Number , tax year, and tax type on
your check. Failure to include this information will delay the
processing of your payment.
DO NOT SEND CASH.

13

	

CHANGE OF RESIDENT STATUS.

Be sure to enter a full explanation of the change of
resident status in Part III on page 4 of the amended
form.
If you are changing your resident status from a resident to a
nonresident, see Instruction 14. Complete Part III with a full
explanation of your reasons for the change. A nonresident of
Maryland is subject to tax on income from Maryland sources;
that is, wages and salaries from services performed in Maryland,
income from business carried on in Maryland, gambling
winnings from Maryland sources, income from pass-through
entities with Maryland income and gain or loss from the sale of
property located in Maryland. Other income (interest, dividends,
pensions, salaries or business income from sources outside
Maryland, etc.) may be subtracted. Itemized deductions must
be allocated according to the Maryland income factor.
Exemptions must be prorated according to the Maryland income
factor.

If you are amending to show part-year resident status, include
dates of residence and indicate the other state of residence in
Part III. Subtract all income received during your nonresident
period. If you have any losses or adjustments to federal income
that do not pertain to the resident period, you must show them
as additions. Your standard deduction or itemized deductions
and exemptions must be prorated according to the Maryland
income factor. Be sure to enter the dates of residence in Part
III and attach a photocopy of the income tax return filed with
the other state or states of residence. If you are changing your
status from a nonresident to a resident, you must use Form
502X and follow the instructions as written.
Maryland Income Factor
You must adjust your standard or itemized deductions and
exemptions based on the percentage of your income subject to
Maryland tax. Divide your Maryland adjusted gross income
(line 5) by your federal adjusted gross income (line 1) to figure

AMENDED INCOME TAX RETURN
INSTRUCTIONS

2023

the percentage of Maryland income to total income. Use
amended amounts if either of these lines were changed. The
factor cannot exceed 1 (100%) and cannot be less than zero
(0%). If line 5 is 0 or less, the factor is 0. If line 5 is greater
than 0 and line 1 is 0 or less, the factor is 1. Another method
of allocating itemized deductions may be allowed if you receive
written approval prior to the filing of your return.

NOL and show the amounts used on the federal return in
the carryback or carry­
f orward years. Check the
appropriate CARRY BACK or CARRY FORWARD box on
page 1 of Form 502X.

14

If you need more information, visit marylandtaxes.gov. You
may also call 1-800-638-2937 or from Central Maryland 410260-7980.

MARYLAND
FORM

502X

	NONRESIDENTS.

Generally, nonresident taxpayers will use Form 505X
and Form 505NR to amend their return; however,
nonresidents who wish to amend Form 515, must use
Form 502X and a revised Form 505NR.
In addition, if you are changing from nonresident to resident
status, you must use Form 502X and see Instruction 13.

15

	

NET OPERATING LOSS (NOL).

To claim a deduction for a federal NOL on the Maryland
return, you must first calculate the NOL for federal
purposes. A deduction will be allowed on the Maryland
return for the amount of the loss actually used on the
federal return. The amount of loss used for federal
purposes is generally equal to the federal taxable income
(before loss is used) or the federal modified taxable
income as calculated for the year of carryback or
carryforward.
An addition or subtraction modification may be required in a
carryback or carryforward year when the federal NOL, or the
year to which the NOL is carried, includes certain items included
in certain provisions of the Internal Revenue Code from which
the State of Maryland has decoupled, including items included
in certain special depreciation allowances and 2-year carryback
provisions (farming loss only).

An NOL generated when an individual or a business entity is
not subject to Maryland income tax law, in a tax year beginning
on or after October 22, 2007, cannot be used as a deduction to
offset Maryland income. For acquisitions or liquidations
occurring on or after October 22, 2007, the acquiring business
entity which is subject to Maryland income tax law cannot use
the acquired or liquidated business entity’s NOL as a deduction
to offset Maryland income, if the acquired or liquidated business
entity was not subject to Maryland income tax law when its
NOL was generated. An NOL being carried forward from tax
years beginning before October 22, 2007 can be used until
exhausted.
An addition to income may be required in a carryback or
carryforward year if the total Maryland additions to income
exceeds the total Maryland subtractions from income in the
loss year. The required addition to income represents a
recapture of the excess additions over subtractions. The
addition to income required is generally equal to the lesser of
the NOL deduction in the carryback year or the net addition
modification (NAM) in the loss year unless the loss year includes
a decoupling modification. For more information regarding
NAM, refer to Administrative Release 18.
If you elect to forego a carryback for the loss year, a copy of
the federal election for the loss year must be attached with the
Maryland amended return.
You must attach copies of amended federal Form 1045
or 1040X, whichever was used for federal purposes, and
a copy of the federal income tax return for the year of
the loss. Also include Schedules A and B of Form 1045 or
the equivalent worksheets used to develop the federal

Page 6

16

	

INCOME TAX ASSISTANCE.