There are a number of enhancements for iFile, yet the look and feel of iFile from previous years remains the same. Summary of the changes are as follows:
Form 502 Changes
Maryland Earned Income Credit
A new checkbox on the Form 502 has been added for taxpayers to indicate they are claiming the
Maryland Earned Income Credit, but do not qualify for the federal Earned Income Credit. This
is a result of House Bill 856 (Acts of 2018) amending the Maryland earned income tax credit to
allow an individual without a qualifying child to claim the credit without regard to the minimum
age requirement under the Internal Revenue Code.
Maryland Health Care Coverage
A new section for individuals to indicate whether an individual is interested in obtaining
minimum essential health coverage. For purposes of determining health care coverage eligibility,
the Form 502B Dependents contains new check-boxes and date of birth fields. The changes are a result
of House Bill 814 (Chapter 423, Acts of 2019) passed by the Maryland General Assembly. If you opt
in by clicking the check-boxes, certain information from your return may be shared with the Maryland
Health Benefit Exchange (See Instruction 3 for more information).
Refund Section – Subtraction of interest or late filing charges
There is a new checkbox on line 49 when attaching Form 502UP Underpayment of Estimated Income Tax by Individuals.
Refundable Credit
The Child and Dependent Care Tax Credit is refundable (See Instruction 21 for more information).
Poverty Credit
Income Levels have increased by the amount of $4,420 (See Instruction 18 for more information).
County Tax Rate Changes 2019
Caroline County tax rate increased from .0273 for 2018 to .0320 for 2019.
EIC - Earned Income Tax Credit Changes
To qualify, Investment income cannot be more than $3,600.
If you do not meet the minimum age requirement under the federal credit and are otherwise
eligible for the federal credit for those without a qualifying child, you may claim the
state earned income credit (calculate federal earned income credit disregarding the minimum
age requirement).
Other Additions to Income
e. Total amount of credit(s) claimed in the current tax year to the extent allowed on
Form 500CR for the following Business Tax Credits: Enterprise Zone Tax Credit, Maryland
Disability Employment Tax Credit, Small Business Research & Development Tax Credit, Maryland
Employer Security Clearance Costs Tax Credit (do not include Small Business First-Year Leasing
Costs Tax Credit), and Endowments of Maryland Historically Black Colleges and Universities
Tax Credit. In addition, include any amount deducted as a donation to the extent that the
amount of the donation is included in an application for the Endow Maryland Tax Credit and/or
Endowments of Maryland Historically Black Colleges and Universities Tax Credit on Form
500CR or 502CR.
Subtractions Changes - Form 502SU
There are five subtraction modifications. (See Instruction 13 for more information).
va. The Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services
Personnel Subtraction Modification program increased to $5,000.
vb. The Honorable Louis L. Goldstein Volunteer Police Personnel Subtraction Modification
Program increased to $5,000.
u. Subtraction modification for certain military retirement income includes death benefits
received by a qualifying individual during the tax year.
oo. Subtraction modification now can also apply to a law enforcement officer who is a member
of the Maryland Transportation Authority Police and the officer resides in a political subdivision
in which the crime rate exceeds the State’s crime.
Pension Exclusion
The maximum allowable subtraction increased to $31,100.
Deductions Changes
Standard Deduction Method for filing statuses married filing jointly, head of household,
or qualifying widow(er) minimum standard deduction amount increased to $3,050 for income ranges
of $20,333 or less. Also, the maximum standard deduction amount increased to $4,550 for income
ranges of $30,333 or above.
Itemized Deduction Method Note: Due to the State and local tax limitations (SALT), the
state and local tax line 17b Form 502 is capped at $10,000.00 or $5,000 if married filing
separately plus Preservation and Conservation Easements tax credit from part F of the Form
502CR.
Tax Credits - Form 502CR
a. Child and Dependent Care Expenses Tax Credit. Senate Bill 870, Acts of 2019, increases
the maximum income limits on eligibility for the Child and Dependent Care Tax Credit
(See Instruction 18 for more information) If your Maryland credit for child and dependent care
expenses exceeds your Maryland Tax, you may qualify for this credit. See worksheet 21B.
This is automatically calculated by the application.
w. Endowments of Maryland Historically Black Colleges and Universities Tax Credit.
Taxpayers making donations to a qualified permanent fund held at an eligible institution of
higher education (Bowie State University, Coppin State University, Morgan State University or
University of Maryland Eastern Shore), may be eligible for a credit of 25% of the amount of
donations. Individuals who make an approved donation and certified as eligible for this tax
credit may claim the credit on Part L of Form 502CR instead of Form 500CR.
Underpayment of Estimated Income Tax - Form 502UP
Underpayment of Estimated Income Tax by Individuals - Change in interest factors
New website link for Maryland Voter Registration or the Update of an Existing Maryland Voter Registration.
You may register to vote or update your voter registration record at the Maryland State Board of
Elections website by clicking the link provided on the confirmation page labeled: New Maryland
Voter Registration or Update Existing Maryland Voter Registration
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.
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 3 – April 15, 2020.
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.
Minimum Filing Level Requirements for Current Tax Year
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 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@marylandtaxes.gov or by phone at 410-260-7980
or 800-638-2937 during normal business hours.
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.
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
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.
SeeTaxpayer 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.
