Refundable Earned Income Credit increased to 27% of Federal Earned Income Credit EIC.
EIC - Earned Income Tax Credit
To qualify, Investment income cannot be more than $3,450.
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.
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
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.
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.
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.
Underpayment of Estimated Income Tax - Form 502UP
Underpayment of Estimated Income Tax by Individuals - Change in interest factors
All first time online users are required to submit a registration.
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
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 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.
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,
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
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
Obtain all copies of form W2, W2G, 1099R and 1099G that are applicable to your
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
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
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.
Minimum Filing Level Requirements for Current Tax Year
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 firstname.lastname@example.org or by phone at 410-260-7980
or 800-638-2937 during normal business hours.
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:
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.
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
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
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.
Can I pay by credit card? Yes, if choosing to pay using a credit card,
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
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
-- 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.