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Be sure to include your full Social Security number on tax returns. Make checks and money orders payable to Comptroller of Maryland. We also recommend you include your Social Security number on your check or money order.
Please include your business name, address and your nine-digit federal employer identification number FEIN and eight-digit Maryland Central Registration CR number on your returns and correspondence. You can use your Maryland income tax return to contribute money to protect our state's natural resources, support people with developmental disabilities, and support cancer research.
Your contribution will reduce the amount of your state refund or increase the amount of additional state tax you owe.
However, any contribution you make to the Chesapeake Bay and Endangered Species Fund, Developmental Disabilities Services and Support Fund, and the Maryland Cancer Fund is tax deductible for the year the contribution was made, if you itemize deductions. You may contribute any amount you wish to the Chesapeake Bay and Endangered Species Fund, using line 35 of Form , line 26 of Form , or line 39 of Form Contributions to this fund support projects to restore wetlands, plant trees and protect threatened plants and animals.
You may contribute any amount you wish to this fund, using line 36 on Form , line 27 on Form or line 40 of Form Contributions to the Developmental Disabilities Services and Support Fund help provide vital support to children and adults with disabilities such as autism, cerebral palsy, and Down syndrome.
Services include support to families, job training and employment for adults, support to live in the community and crisis intervention. You may contribute any amount you wish to the Maryland Cancer Fund , using line 15 on Form , line 28 on Form or line 41 on Form Contributions to the Maryland Cancer Fund support grants for cancer research, prevention and treatment.
You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due. A change of address request for personal taxes must come from you in writing, and it must include your Social Security Number, your old address, your new address, and your signature. Change of Address Form for Individuals.
Application All Business Tax Forms. Home Individual Taxes Filing Income Tax Filing Information for Individual Income Tax Whether you file electronically using our free iFile service, hire a professional preparer, have us prepare it for free , or complete a paper return, filing a Maryland tax return is easy. For those in a hurry, some quick links to everything you need to know about Or You Can Use a Professional Tax Preparer You can choose among a host of professional tax preparers in Maryland who can file your return electronically for you.
Generally, you are required to file a Maryland income tax return if: You are or were a Maryland resident; You are required to file a federal income tax return; and Your Maryland gross income equals or exceeds the level listed below for your filing status. The filing levels also apply to nonresident taxpayers who are required to file a Maryland return. Your income tax return is due April 18, File an Extension.
Filing an Amended Return You must file an amended return to make certain changes to your original return. Put a zero in Exemption Box a. You and your spouse must file separate returns. 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.
Married couples who filed joint federal returns but were domiciled in different countries, cities, towns or taxing areas on the last day of the tax year If you are filing separately, see Instruction 8. Married couples who filed joint federal returns but were domiciled in different states on the last day of the tax year If you are filing separately, see Instruction 8.
If you are filing a joint return, you must attach a pro forma Form and Form NR. All other married couples who filed joint federal returns Joint return - Filing Status 2. For further information on how to file, see the links below. If You are a Maryland Resident If you were domiciled in Maryland on the last day of the taxable year, or you maintained a place of abode a place to live in Maryland, and were physically present in Maryland for more than six months of the tax year, then you are a legal resident.
If you work in Washington, D. If you work in Delaware Maryland residents who work in Delaware must file tax returns with both states. Instruction 26 in the Maryland resident tax booklet outlines the following steps for completing your part-year tax return correctly: You must file Form Whenever the term "tax year" is used in these instructions, it means that portion of the year in which you were a resident of Maryland.
If you began residence in Maryland in , the last day of the tax year was December 31, If you ended residence in Maryland in , the last day of the "tax year" was the day before you established residence in another state. Complete the name and address information at the top of Form On Current Mailing Address Line 1, enter the street number and street name of your current address.
On Current Mailing Address Line 2, if applicable enter the floor, suite, or apartment number for your current mailing address. Complete the political subdivision information using Instruction 6.
Use the county, city, town or taxing area of which you were a resident on the last day of your Maryland residence. Complete the filing status area using the same filing status that you used on your federal return.
Married couples who file joint federal returns may file separate Maryland returns under certain circumstances. See Instruction 7 in the tax booklet. If you are a dependent taxpayer, use filing status 6.
Complete the Exemptions area. You can claim the same number of exemptions that were claimed on your federal return. Additional exemptions are allowed for age and blindness for Maryland purposes which will be computed in this area. Place a "P" in the box and show the dates of residence in Maryland. Certain military taxpayers following these instructions should place an "M" in the box and enter the non-Maryland military income.
If you are both part-year and military, place a "P" and "M" in the box. Married taxpayers with different tax periods filing a joint Maryland return should enter a "D" in the box. Follow the remainder of this instruction and write "different tax periods" in the dates of residence area. Married taxpayers who file a joint return when one spouse is not a resident of Maryland should place a "P" in the part-year resident box and enter the name and the other state of residence of the nonresident spouse.
Enter on line 1 the adjusted gross income from your federal return for the entire year, regardless of your length of residence. Complete the Additions to Income area using Instruction If you had losses or adjustments to income on your federal return, write on line 5 those loss or adjustment items, which were realized or paid when you were not a resident of Maryland.
Complete the Subtractions from Income area using Instruction You may include only subtractions from income that apply to income subject to Maryland tax. Include on line 13 any income received during the part of the year when you were not a resident of Maryland.
You must adjust your standard or itemized deductions and exemptions based on the percentage of your income subject to Maryland tax. Complete the Maryland Income Factor Worksheet to figure the percentage of Maryland income to total income. If line 1 is 0 or less, the factor is 0.
If line 1 is greater than 0 and line 2 is 0 or less, the factor is 1. If you itemize deductions, complete lines 17a - 17b of Form Enter the prorated amount on line 17 of Form and check the Itemized Deduction Method box. Another method of allocating itemized deductions may be allowed. Please send your written request along with your completed Maryland return, a copy of your federal return including Schedule A and a copy of the other state's return.
If the other state does not have an income tax, then submit a schedule showing the allocation of income and itemized deductions among the states. The Maryland return must be completed in accordance with the alternative method requested. Box , Annapolis, MD If you are not itemizing deductions, you must use the standard deduction. The standard deduction must be prorated using the Maryland income factor.
Calculate the standard deduction using the worksheet in Instruction 16 of the tax booklet. Enter the prorated amount on line 17 of Form and check the Standard Deduction Method box.
The value of your exemptions line 19 must be prorated using the Maryland income factor. Enter the prorated exemption amount on line 19 of Form You must prorate your earned income, poverty level and refundable earned income credits if you qualify using the Maryland income factor. See Instruction 26 in the Maryland tax booklet to see how the factor is applied. Part-year residents with pensions Part-year residents with pensions should complete the pension exclusion worksheet using total taxable pension and total Social Security and Railroad Retirement benefits as if you were a full-year resident.
If you are a nonresident of Maryland, you are required to file Form Maryland Nonresident Income Tax Return and Form NR Maryland Nonresident Income Tax Calculation if you have income derived from: Tangible property, real or personal, permanently located in Maryland; A business, trade, profession or occupation carried on in Maryland; or, Gambling winnings derived from Maryland sources.
You are not required to file as a nonresident if: Your Maryland gross income is less than the minimum filing level for your filing status; You had no income from a Maryland source; or You reside in Pennsylvania, Virginia, West Virginia or Washington, D. Tax Calculation Nonresidents who work in Maryland or derive income from a Maryland source are subject to the appropriate Maryland income tax rate for your income level, as well as a special nonresident tax rate of 1.
Deductions Nonresident taxpayers may either use Maryland's standard deduction or itemize deductions. Amending Returns If you are a nonresident and amending your Maryland income tax returns, you should obtain a Form X and a nonresident tax booklet for the year you wish to amend so that you will have the proper instructions and rates.
Nonresident Sale of Property If you are a nonresident who owned and sold or transferred real property and associated tangible personal property in Maryland, you must make a tax withholding payment to the local clerk of the circuit court or the State Department of Assessments and Taxation SDAT. Correcting Maryland taxes withheld in error If Maryland tax was withheld from your income in error you must file to obtain a refund. Nonresident sale of property If you sell or exchange real property that you own in Maryland, tax must be withheld at the time of sale unless a specific exemption applies.
Under this provision, a nonresident entity is an entity that is: not formed under the laws of Maryland more than 90 days before the date of the sale of the property, and not qualified by or registered with SDAT to do business in Maryland more than 90 days before the date of the sale of the property.
You will need to file a nonresident income tax return to Maryland, using Form and Form NR if you have income derived from: tangible property, real or personal, permanently located in Maryland; a business, trade, profession or occupation carried on in Maryland; or, gambling winnings derived from Maryland sources.
Filing Status If you must file a Maryland tax return, you cannot use the joint filing status or head of household filing status if you are a nonresident alien filing a federal NR. Additions and Subtractions You must list any additions or subtractions on Maryland forms and that are required under Maryland tax law and federal tax law.
Itemized Deductions You should report the same itemized deductions that you claimed on your federal NR - with one exception: state and local income taxes. Personal Exemptions You may claim the same number of exemptions on your Maryland return that were allowed on the federal NR. Spouse Generally, nonresident aliens who are nationals of the United States or residents of Mexico or Canada may claim a personal exemption for their spouse if the spouse had no gross income for U.
Dependents You may not claim any other dependents unless the dependents are residents of the United States, Canada, or Mexico. Residents of Other Countries You may not claim any exemptions for a spouse or dependents if you are a nonresident alien from any other country and are required to file a federal Form NR.
Prorating Exemptions If you are a nonresident for Maryland tax purposes, you must prorate your exemptions and deductions following the instructions in the nonresident tax booklet. Earned Income Tax Credit You cannot claim an earned income tax credit if you are a nonresident alien required to file a federal NR. You may be eligible for the credit if: the easement is perpetual; the easement is accepted and approved by the Board of Public Works; and the fair market value of the property before and after the conveyance of the easement is substantiated by a certified real estate appraiser.
You can use the tables below to determine the percentage of the federal credit that can be claimed on your Maryland return: Find the correct decimal amount that applies to your FAGI in the appropriate table.
Multiply your FAGI by the decimal amount. Complete your Maryland return through the line labeled "Maryland Tax. Submit your completed Form CR with your Maryland return. The Maryland Higher Education Commission shall prioritize tax credit recipients and amounts based on qualified taxpayers who: 1 Have higher debt burden to income ratios; 2 Graduated from an institution of higher education located in Maryland; 3 Did not receive a tax credit in a prior year; or 4 Were eligible for in-state tuition.
Any unused portion of the qualified expenses may not be carried over to another taxable year. To qualify for the credit Cash donations made by the taxpayer to a qualified permanent endowment fund that meet certain requirements are eligible for tax credits.
Credit application procedure Donors seeking the tax credit must apply to the Comptroller for a tax credit certificate in the calendar year that the donation is made. Where to send applications Applications are accepted by e-mail only; and should be sent to HBCUtaxinfo marylandtaxes. How the credit is claimed Donors claim the credit by including the certification at the time the Maryland income tax return is filed. Do I have to file a Maryland return? For more information, see above Filing Requirement for Seniors.
What is Maryland's state income tax rate? How is the local income tax calculated? What's important to know about personal exemptions? What benefits are available for two-income couples? Does Maryland tax Social Security benefits? Can I claim Maryland's pension exclusion? This subtraction applies only if: You were 65 or older or totally disabled, or your spouse was totally disabled, on the last day of the tax year; and You included on your federal return income received as a pension, annuity or endowment from an "employee retirement system.
Please note that these include qualified defined benefit and defined contribution pension plans, a plans, k plans, b plans, and b plans of the Internal Revenue Code, AND The retirement income is attributable to your service as correctional officer, a law enforcement officer or fire, rescue, or emergency services personnel of the United States, the State of Maryland, or a political subdivision of Maryland.
Does Maryland offer a tax break for long-term care insurance? To qualify for the credit, the insured must be all of the following: A spouse, parent, stepparent, child or stepchild. A Maryland resident; Not covered by long-term care insurance before July 1, Not have the credit for the insured being claimed by another taxpayer. Not have the credit claimed by anyone in any other tax year. Claiming the credit To claim the credit, you must file Maryland Form , or Is there a special tax benefit for military retirees?
The retirement income must have been received as a result of any of the following military service: Induction into the U. Membership in a reserve component of the U. Membership in an active component of the U. Membership in the Maryland National Guard. I am retired from the federal government.
Can I have state tax withheld from my pension? As a federal government retiree, you can have state tax withheld from your pension. If you meet the below criteria, use the Retired Correctional Officer, Law Enforcement Officer or Fire, Rescue, or Emergency Services Personnel Pension Exclusion Worksheet 13E to calculate your eligible pension exclusion: You were 55 or over on the last day of the tax year, AND You were not 65 or older, or totally disabled, or have a spouse who is totally disabled, AND You included on your federal return taxable income received as a pension, annuity or endowment from an employee retirement system.
Please note that these include qualified defined benefit and defined contribution pension plans, a plans, k plans, b plans, and b plans qualified under Section a , or b of the Internal Revenue Code, AND The retirement income is attributable to your service as a correctional officer, law enforcement officer or fire, rescue, or emergency services personnel of the United States, the State of Maryland, or a political subdivision of Maryland. Pension exclusion If you are a retired military member 65 years of age or older, you may also qualify for Maryland's pension exclusion.
Subtract those taxable benefits on line Complete the remainder of your return, following the line-by-line instructions. Please use one of the following forms: Maryland Form Power of Attorney Maryland Form Instructions Maryland Form P Reporting Agent Authorization We will continue to accept a durable power of attorney or any other power of attorney form authorized by Maryland law.
The completed Maryland Form should include all identifying information for the taxpayer including: Name s Address Social Security number s Signature s Date The tax representative or appointed authority authorized to have power of attorney and to receive and inspect confidential tax information for the taxpayer must specify on the form the representative's name, mailing address, daytime telephone number, signature and designation item number The tax matters to be discussed by the taxpayer's representative with power of attorney must include the following information: Type of Maryland tax income, employment Maryland tax form number , MW Year s or period s covered If the power of attorney form does not include all the information as instructed it will not be accepted.
Power of attorney forms can be mailed, faxed or scanned and e-mailed. Free tax preparation You can call or visit any of our taxpayer service offices to receive free state tax assistance. Military Servicemembers and Administrative Release 1: Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland Military service may entitle you to special tax breaks for overseas pay and retirement income.
Military Worksheet B : compute the local tax for a civilian spouse taxpayer. Determining Residency Status for Military Personnel You must file a Maryland resident return Form if: You are a legal resident of the state of Maryland your home of record. You are taxed on all of your income from all sources, wherever earned. You are not a resident of Maryland but your civilian spouse is employed in Maryland and has resided within the state for more than six months.
For more information about this situation, see Civilian Spouse Employed in Maryland. You must file a Maryland nonresident return Form and Form NR if: Either you or your spouse has non-military income earned in Maryland. The tax should be calculated on Maryland earned income only. Deductions and exemptions must be apportioned using the ratio of Maryland income to Federal adjusted gross income.
Your civilian spouse is employed in Maryland and has resided in Maryland for less than six months. You and your spouse are in the military, do not live in Maryland and one or both have Maryland income. Tax credits You may be eligible for Maryland income tax credits as well as tax credits granted by another state.
Local income tax Resident military personnel who develop a state income tax liability in Maryland are also liable for the local income tax. Overseas pay If you earned active duty income overseas outside the U. Military income only If you are a nonresident with military income only, you do not have to file a Maryland income tax return. Military income and other income outside Maryland If you are a nonresident with military income only - or military income and other income earned outside of Maryland - you do not have to file a Maryland income tax return.
Military and other income earned in Maryland, single or with an unemployed civilian spouse If you are a nonresident with military income and other income earned in Maryland, single, or have an unemployed spouse, you must file a nonresident Maryland Form , reporting total income and subtracting military pay. Both spouses in the military and not domiciled in Maryland and one or both have Maryland income If you and your spouse are in the military and not domiciled in Maryland, and one or both have Maryland income, you must file a joint nonresident return.
Military Servicemembers and Administrative Release 1: Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland As the military spouse, you remain a nonresident for purposes of Maryland taxation, and are not required to file a Maryland return, unless you received non-military income from Maryland sources. Filing separately If your civilian spouse files a separate resident return then you are not required to file a Maryland return, unless you received non-military income from Maryland sources.
Filing jointly If you file a joint return, report your total federal adjusted gross income on your Maryland return. Local income tax The military taxpayer's Maryland income is not subject to the local income tax. Hospitalization If you are hospitalized as a result of injuries sustained in a combat zone, you qualify for the extension since hospitalization is considered as service in a combat zone. Spouses Spouses also qualify for the extension whether joint or separate returns are filed.
To change your legal residence as a member of the military, you must: Intend to establish new residence in a specific jurisdiction. Remove yourself from the previously held jurisdiction. Establish a new, permanent place of abode in the new jurisdiction. Contact your legal officer. We offer several ways for you to obtain Maryland tax forms, booklets and instructions: Download them.
You can download forms using the links listed below. Request forms by e-mail. You can also e-mail your forms request to us at taxforms marylandtaxes. Visit any of our taxpayer service offices to obtain forms. Need a copy of a tax return you filed previously?
You can download tax forms using the links listed below. Visit our offices. Choose the Right Income Tax Form Your residency status largely determines which form paper or electronic you will need to file for your personal income tax return. Special situations If you are self-employed or do not have Maryland income taxes withheld by an employer, you can make quarterly estimated tax payments as part of a pay-as-you-go plan, using Form PV.
Individual Tax Forms and Instructions Below you will find links to individual income tax forms and instructions from tax year through the current year. Withholding Forms Local Tax Rate Changes - There are no local tax rates increase for tax year , however, two counties St Mary's and Washington's have decreased their local rate for calendar year Offers in Compromise Forms and Instructions Eligibility Requirements In order to apply for this program you must meet all of the following eligibility requirements: Two years must have passed since you became liable for all taxes due.
Instructions Please verify that you satisfy all of the eligibility requirements above before completing the required forms. We will consider the following circumstances when deciding whether or not to accept your offer in compromise: Doubt as to liability.
If you believe you don't owe the amount due, you must include with Form MD a detailed explanation of the reason s you believe you do not owe the tax. Insufficient resources. Economic or other hardship. Alcohol eFile upload monthly, quarterly, or yearly alcohol forms online. File Admissions and Amusement Tax Returns. Do you owe federal taxes? Department of Treasury. Do you need to file Unemployment Taxes?
Any officer of the corporation who exercises direct control over its fiscal management is personally liable for withholding and admissions and amusements taxes, penalties and interest. Payment of your business taxes may not be avoided through bankruptcy proceedings because sales and use tax and withholding tax are not discharged in bankruptcy.
If a bankrupt business does not have enough assets to pay the state taxes, the owners and specified corporate officers are personally responsible for payment. If your business provides services to the state of Maryland, you will not receive payment until you have addressed your tax issues. Slow Down The Motor Vehicle Administration, the Maryland Department of Labor, and the Comptroller are partnering to make sure that everyone pays their fair share.
If you have unpaid individual income taxes and are not in an approved payment plan, you can request a payment arrangement online, by email at mvahold marylandtaxes. Please include your name, address, the last four digits of your Social Security Number, case number or notice number and your phone number in your e-mail message.
This will help us generate a quick response to your inquiry. If you have unpaid business taxes and are not in an approved payment plan, you can request a payment arrangement by calling Business Tax Collections at or emailing cdcollectionbizz marylandtaxes. If your business has unpaid unemployment insurance contributions and is not already in an approved payment plan, you can make payment arrangements by contacting the Maryland Department of Labor at or via email at uiskip dllr.
Don't let unpaid taxes slow you down! For more important information on this new law and how you can pay your debt quickly, check out the links below.
If a business does not file and pay sales and use, withholding, admissions and amusement or corporate income taxes, the Comptroller's Office must issue assessments based on whatever information is available. When an assessment notice is sent, you have 30 days to respond and request a hearing to dispute the liability. If the assessment is not appealed, it becomes final and the estimated liability becomes subject to the collection process.
The Comptroller may hold renewals for failure to comply with the sales and use, employee withholding, and admissions and amusement tax requirements. Transfers The Liquor Boards of the various jurisdictions report all liquor license transfer request to the Comptroller. The Comptroller will place a hold on the transfer of any license where the seller has not complied with the sales and use, employee withholding, and admissions and amusement tax requirements. To inquire about company charters forfeited at the request of the Comptroller for unpaid taxes, contact the Collection Section at This information is not available to the public.
You must be a legal representative of the company to receive information. In order to revive a charter that was forfeited at the request of the Comptroller, you must obtain a clearance from the Compliance Division. Call to clear up any outstanding issues and obtain a clearance.
It will also be necessary to submit articles of revival with the Department of Assessments and Taxation. When a tax clearance has been denied for a license renewal, state contract or grant, contact the Compliance Division for assistance by phone, fax or e-mail at the numbers and addresses listed below. To obtain a tax clearance for a contract with the state of Maryland, e-mail or fax the request to the Compliance Division's Business Tax Collection Section.
Be sure to include the full name of the corporation and the corporation's federal employer identification number. Once the tax issue has been resolved, the Comptroller's Office will notify the appropriate agency.
Individual Income Taxes Phone: or Fax: E-mail: cdcollectionind marylandtaxes. Liabilities due to various state agencies, including the Comptroller, are matched against state and federal tax refunds, federal vendor payments and state vendor payments. When a liability is matched to a payment, a letter is mailed to the taxpayer or vendor listing the agency billed, the invoice date, and amount.
This letter also identifies the type of tax or liability due and the appropriate state agency telephone number needed to resolve the issue.
If the liability is not satisfied, the intercepted funds will be applied to your account and the taxpayer or vendor will receive notification of same. If the liability is not satisfied, the intercepted funds will be applied directly to that liability and the taxpayer or vendor will receive notification of same. The state and local agencies listed below must verify that an applicant renewing a license has paid all states taxes due - or made a satisfactory payment arrangement - before the license can be renewed: Comptroller of Maryland Clerks of the Circuit Court Maryland Department of Labor Department of Health and Mental Hygiene Motor Vehicles Administration Department of Natural Resources Department of the Environment If you hold a license issued by one of these agencies, you should file any necessary tax returns and pay all taxes due without delay.
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