iFile For Personal Income Tax Returns

There are a number of enhancements for iFile, yet the look and feel of iFile from previous years remains the same. Some of the changes are as follows:

1. The Comptroller of Maryland’s website has moved to www.marylandtaxes.gov
2. County Rate Changes
   • Calvert County rate increased to .0300
   • Somerset County Rate increased to .0320
3. REIC - Refundable Earned Income Credit
   • Refundable Earned Income Credit increased to 27% of Federal Earned Income Credit EIC.
4. EIC - Earned Income Tax Credit
   • To qualify, Investment income cannot be more than $3,450.
5. New Addition
   • q - A new addition for previously claimed subtraction modifications on sold or exchanged property and income reportable under the federal Mortgage Forgiveness Debt Relief Act of 2007.
6. New Subtractions - Form 502SU
   • va - The Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services Personnel subtraction increased to $4,500.
   • vb - The Honorable Louis L. Goldstein Volunteer Police Personnel subtraction increased to $4,500.
   • xd - Subtraction XC split out into a new subtraction to deduct up to $2,500 per ABLE account contributor per beneficiary of the total of all amounts contributed under the Maryland ABLE program.
   • xe - A new subtraction to deduct an amount contributed by the State into an investment account under § 18-19A-04.1 of the Education Article during the taxable year.
   • pp - A new subtraction to deduct the value of any medal given by the International Olympic Committee, the International Paralympic Committee, the Special Olympics International Committee, or the International Committee of Sports for the Deaf AND any prize money or honoraria received from the United States Olympic Committee from a performance at the Olympic Games, the Paralympic Games, the Special Olympic Games, or the Deaflympic Games.
   • qq - A new subtraction to deduct the amount of qualified principal residence indebtedness included in federal adjusted gross income that was allowable as an exclusion under the Mortgage Forgiveness Debt Relief Act of 2007, as amended.
   • rr - A new subtraction to deduct the amount for Pension Exclusion for Retired Law Enforcement Officer or Fire, Rescue, or Emergency Services Personnel. You must complete the new worksheet 13E to receive this new subtraction. An Individual taxpayer may not claim BOTH the standard Pension Exclusion and the Pension Exclusion for Retired Law Enforcement Officer or Fire, Rescue or Emergency Services Personnel.
7. Pension Exclusion
   • Pension exclusion increased to $29,900 for filing status: of Single, Married filing separately, Head of household, Qualifying widow(er) with dependent child, or Dependent taxpayer.
   • Pension exclusion can't exceed $59,800 for filing status: Married filing joint
   • An Individual taxpayer may not claim BOTH the standard Pension Exclusion and the Pension Exclusion for Retired Law Enforcement Officer or Fire, Rescue, or Emergency Services Personnel.
8. New Reporting Requirement on Retirement Income Form - Form 502R
   • If you claimed the new Retired Law Enforcement Officer or Fire, Rescue, or Emergency Services Personnel pension exclusion, complete Part 7 of Form 502R.
9. Tax Credits - Form 502CR
   • Part E Long Term Care Insurance Credit max credit for those insured who are 40 years old or less increased to $410.
   • Health Enterprise Zone Practitioner Tax Credit has expired and has been removed.
   • Part M Neighborhood Stabilization Credit has expired and has been removed.
   • Part M Student Loan Debt Relief Tax Credit - If you have incurred at least $20,000 in undergraduate student loan debt and have at least $5,000 in outstanding undergraduate student loan debt, you may qualify for the new Student Loan Debt Relief Tax Credit.
10. Underpayment of Estimated Income Tax - Form 502UP
    • Underpayment of Estimated Income Tax by Individuals - Change in interest factors

• You are NOT eligible to use this system if:
• You are filing a Form 500CR.
• You are filing a Nonresident Form 505.
• You are filing a Form 1042S.
• You are filing Form 515 for nonresident local tax.
• You are filing to amend a return that was previously filed on paper or another electronic source other than iFile.
• You are filing to amend a nonresident Form 505.
• You are claiming a dependent that does not have a SSN (Social Security Number) or an ITIN (Individual Taxpayer Identification Number).
• You are filing more than the number of forms allowed to iFile. iFile is limited to: 50 W-2s, 30 W-2Gs, 10 502CRs, 10 1099Gs and 20 1099Rs
• You are filing Married Filing Separately or Head of Household and claiming your spouse as a dependent taxpayer based on special conditions on your Federal return.
• You are filing a joint Maryland return and spouses reside in different local taxing areas or different states on the last day of the tax year.*
• You are filing a joint Maryland return and spouses have different tax periods.
• If your subtractions of Taxable Social Security and RR benefits reduces your Maryland Adjusted Gross Income to less then the minimum filing requirements.
• If you are claiming a credit from a prior year on Form 2441.
• You are amending your return and qualify for the high itemized deduction worksheet. This worksheet is not supported by iFile.
• * If this applies to you then you may have other options available to you that would make it possible for you to use iFile. For more information see our forms assistance link.

• Choose Your Tax Year & Form Type

• Submit Registration
  • All first time online users are required to submit a registration.

• Log On
  • Begin your return:
    • If you filed your return using iFile last year, enter your Social Security Number, Last Name and Password in the fields indicated same as last year. Click LOGON. Some information from that return will be prefill fields into the current return.
• If you previously started to file a return and did not complete the filing, enter your Social Security Number, Last Name, and Password in the fields indicated and click LOGON.
• If you have completed your return and wish to obtain a copy, enter your Social Security Number, Last Name, and Password in the fields indicated and click LOGON. Follow the instructions for printing copies.
• Did you forget your password? If so, use the 'forgot password' link and enter your Social Security Number, Last Name and Date of Birth in the fields indicated. Click SUBMIT.


• Enter Data
  Enter your tax data in the fields as indicated. If you cannot directly enter the data, look for an add box or worksheet and click as appropriate. Data for these fields is automatically entered on the form by completing the add or worksheet function.
  
  Please round to the nearest whole dollar. Amounts up to $0.49 are rounded to the next lowest whole dollar. Amounts $0.50 and above are rounded up to the next highest whole dollar.
  
  
• Exit and Save to Complete Later
  You can quit the application at any time. All data entered up to the page you are viewing will be saved by clicking Quit, followed by clicking OK. If you wish to save the data on the page you are viewing, click Next once, then Quit followed by OK.
  
  
• Reviewing Data Entered Before Submission
  You are encouraged to review your data before completing your return by clicking on Tax Summary located in the menu to the left. If you need to change any data following your review, click the appropriate section on the top navigation bar, or use the Back button at the bottom of the page (DO NOT USE YOUR BROWSER BACK BUTTON). Highlight the field you want to change and enter the new data. You must click on the Next button to update the new information. Keep clicking Next until you reach the page to review your return.
  
  
• Help
  If you need help during the filing of your return, please try the Help button located next to input fields. If you need additional help, you may contact us between the hours of 8:30 a.m. and 4:30 p.m. We offer extended taxpayer support during peak filing season from February to mid-April. See Taxpayer Support for phone numbers and e-mail address. Forms and instructions are available on our website at www.marylandtaxes.gov or see Taxpayer Support.
  
  
• Completing Your Return.
  Please review the return you have prepared by clicking on TAX SUMMARY located in the menu to the left. If satisfied with the return you have completed, click SUBMIT on the last page. If required to submit any schedules, forms, or documents to the State of Maryland Comptroller's Office, the requirements will be displayed on the page immediately following the submission of your return.

• The filing due date is April 15th. If the due date falls on a Saturday or Sunday or a state observed Holiday then the return will be due the following business day.
• Complete your federal tax return before iFiling your Maryland return. 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 on the Maryland return are subject to verification, audit and revision by the Comptroller's Office.
• Obtain all copies of form W2, W2G, 1099R and 1099G that are applicable to your return.
• If you have a balance due, your return must be filed timely and electronically to extend your payment date up to April 30th.
• Retain copies of all federal and state tax forms, schedules, certifications and attachments for your records.

• Calculate your federal gross income to determine your total federal income. Gross income is defined in the Internal Revenue Code and, in general, consists of all income regardless of source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. IRS Publication 525 provides additional information on taxable and nontaxable income.
• Add to your total Federal Adjusted Gross Income, (AGI), any Maryland additions to income. See Instruction 12 on our website at www.marylandtaxes.gov or see Taxpayer Support. This is your Maryland gross income.
• If you are a dependent taxpayer, add to your total federal income any Maryland additions and subtract any Maryland subtractions. See Instructions 12 and 13 on our website at www.marylandtaxes.gov or see Taxpayer Support. This is your Maryland gross income.
• You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in Table 1 below.
• If you or your spouse are 65 or over, use Table 2 below.

• To get a refund of Maryland income taxes withheld, you must file a Maryland return
• Complete Registration page(if first time user)
• Complete information on Income page for:
  • Adjusted gross income from your federal return
  • W2 or 1099 information
• Enter total Earned Income Credit from your federal return on Income page
  (If eligible, the Earned Income Credit and Poverty Level Credit will be automatically calculated)

• If you experience difficulties try upgrading your browser to the latest version.
• Leave your browser setting for language set to default and ensure that JavaScript and cookies are enabled.
• You will need a printer if you wish to print your return.
  
• You will need a copy of Adobe Acrobat installed to view tax documentation in the PDF format.   

• If you receive an error message stating "Page Cannot Be Displayed", it may indicate that there is a connection problem with the server. To establish a new connection, exit the application and exit from your Internet browser. Wait a moment, then open your Internet browser again and log back into the system. If the problem persists, contact Taxpayer Support by email taxhelp@comp.state.md.us or by phone at 410-260-7980 or 800-638-2937 during normal business hours.

• You can contact us at:
  (410) 260-7980 or
  (800) 638-2937 or
  email at "taxhelp@comp.state.md.us "

• We cannot be responsible for inaccurate printing due to variations in hardware or system settings. You should check your printed copies for completeness before you leave the tax confirmation page.

• Follow the instructions below to obtain a copy of your completed return:
  • Select which tax year and form type you wish to print from the iFile Choose Form page.
  • Enter your Social Security Number, Last Name and Password in the fields indicated.
  • Click Logon. This will direct you to a return list.
  • Select print under Options to print all or any part of your return. This will refer you back to the Confirmation Page.
  • Under Completed Forms you can select which form(s) you wish to print. PDF or Text versions are available.
• If you are unable to recall your password, see Taxpayer Support.

• If you need to make an adjustment to a return that has already been submitted and processed, you must file an AMENDED return.

• There are two ways to amend your return:
  1. If you submitted your original Maryland Tax Return using iFile, you may amend your previously submitted information also using iFile. Enter your Social Security Number, Last Name and Password, then select the AMEND option from the list of options.
  2. If your original Maryland income tax return was submitted in any other manner other than iFile or is for another tax year, please allow approximately six weeks for the original return to be processed. Use Form 502X to file an amended return. Forms and Instructions are available on our website at www.marylandtaxes.gov or by calling (410)-260-7951. The amended return must be mailed to:

     Comptroller of Maryland
     Revenue Administration Division
     Annapolis, Maryland 21411-0001

• If you requested an electronic funds withdrawal on your original electronic return, we recommend you file your Amended return after the date of withdrawal on your original filing.

• Does Maryland allow the same extension provisions for individuals serving in a designated Combat Zone or Qualified Hazardous Duty Area as does the IRS?
  Yes. Maryland allows the same extended due date for filing and paying personal income tax as allowed by the IRS.
• What does the extension apply to?
  It applies to filing tax returns, estimated tax reports, filing for a refund including status of limitations for back year returns and amended returns or an appeal to a Maryland Tax Court.
• If I am hospitalized as a result of injuries sustained in a combat zone, will the extension provisions continue to apply?
  Yes. Hospitalization is considered as service in a combat zone, therefore the same provisions apply.
• Do the extension provisions apply to me and my non-military spouse?
  Yes. The extension provisions apply to both spouses whether joint or separate returns are filed. There are two exceptions concerning hospitalization and termination of the combat zone designation. See the IRS website at www.irs.gov
• Do the extension provisions apply only to members of the U.S. Armed Forces?
  No. It also applies to those individuals serving in the combat zone in support of the U.S. Armed Forces
• How do I indicate on my tax return that I qualify for the combat zone extension?
  This is indicated by clicking the combat zone box. The code "912" will appear on your 502 return (PDF & HTML formats).
• Where can I find additional information on combat zone extension provisions?
  Visit the IRS website at www.irs.gov

• Can I leave my filing unfinished and return later? Yes. To return and complete your filing select the correct tax year and return type, log on entering your SSN, last name and password.
• How secure is my tax information? All of your information is encrypted with Secure Sockets Layer (SSL) to ensure your privacy.
• I did not get a confirmation page. What should I do? Generally, this means we did not receive your return and you may need to re-enter it. However, you may want to contact us before submitting a new return. See Taxpayer Support.
• Can I pay by credit card? Yes, if choosing to pay using a credit card, click here for more information.
• Can I use direct debit option? Yes, you can pay your liability in full or use our partial payment option when using electronic funds withdrawal.  If you are making an electronic partial payment with your return and extending your payment date to 4/30 you MUST pay your remaining balance due electronically.
  
• Can I correct an error or omission on my return once it has been submitted? Yes, if you notice the error right away you may log back in and EDIT your return. After your return has been accepted for processing (which usually takes place within a 12 hour period) no changes can be made at that time and an amended return will have to be filed. If you choose to EDIT your return, please be sure to resubmit the return to receive a new confirmation number. If you do not resubmit the return, the return is considered incomplete and will not be processed.
• I just iFile'd my return; can I save a copy to my computer? Yes.  When you receive your confirmation of filing you will be shown a list of all the forms you submitted; each of these forms may be viewed as a text file - and, in some cases, as a PDF file.  To save a copy of a form to your computer:
    -- click on TEXT (or PDF *see note below) to display the form, then
    -- click FILE on your browser's menu bar; next,
    -- click SAVE (or SAVE AS); when the SAVE dialog box appears,
    -- click OK.
  If you are not on your own computer, save the file to a diskette or CD/ROM disc instead of to the computer's hard drive.
  After saving each file, close the SAVE dialog box and use your browser's BACK button to return to the summary page; clicking the "X" in the upper right-hand corner will close your browser and will terminate your session.
  We also maintain your return, as well as any supporting forms filed with it, on our secure server; if at some point in the future you need to print a copy of a form, simply return to this site with your social security number, last name and password and you will be able to retrieve and print your form(s).
  * Note: In order to save a copy of your return in PDF format you must have the full Adobe® Acrobat™ package installed on your computer.  The free version of the Adobe Acrobat reader does not allow you to save the return with your tax data filled in.