iFile For Personal Income Tax Returns

Below is a summary of tax law updates and changes to iFile for Tax Year 2020:

1. Form 502 Changes
   • Reminder: Social Security Number(s) (SSN)
     Your name must match the name on your current social security card to ensure you get credit for your personal exemptions. If not, contact SSA at 1-800-772-1213 or visit www.ssa.gov.
   • Direct Deposit of Refund Section
     To comply with banking and NACHA (National Automated Clearing House Association) rules, an authorization check box has been added and must be checked to authorize the Comptroller of Maryland to deposit a refund electronically to your bank account.
   • Interest Rates – Decreased for 2020 only
     Interest is due at the rate of 10% annually or 0.8333% per month for any month or part of a month that a tax is paid after the original due date of the 2020 return but before January 1, 2022.
   • Poverty Credit (See Tax Year 2020 Resident booklet Instruction 18 for more information)
     Income Levels have increased by the amount of $4,480.


2. County Tax Rate Changes effective for 2020
   • Anne Arundel County rate increased from .0250 for 2019 to .0281 for 2020.
   • Baltimore County rate increased from .0283 for 2019 to .0320 for 2020.
   • Dorchester County rate increased from .0262 for 2019 to .0320 for 2020.
   • Kent County rate increased from .0285 for 2019 to .0320 for 2020.
   • St. Mary's County rate increased from .0300 for 2019 to .0317 for 2020.
   • Washington County rate increased from .0280 for 2019 to .0320 for 2020.
   • Worcester County rate increased from .0175 for 2019 to .0225 for 2020.


3. EIC – Earned Income Tax Credit Changes
   • To qualify, Investment income cannot be more than $3,650.
   • Reminder: 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).


4. REIC – Refundable Earned Income Tax Credit Changes
   • The State percentage for calculating REIC for Tax Year 2020 is still 28 percent and did not change.
   • The Maximums for REIC have changed. State EIC limitations are if FAGI is equal to or greater than 56,844 (change from 55,952) then no State EIC is allowed. If FAGI is less than 56,844 the State EIC amount (calculated by application) cannot exceed 3,330 (changed from 3,278.50)


5. Subtractions Changes – Form 502SU (See Tax Year 2020 Resident booklet Instruction 13 for more information)
   There are four subtraction modifications.
   • va. The Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification program increased to $6,000
   • oo. Law enforcement officers who are members of the Maryland-National Capital Park Police, or the Washington Suburban Sanitary Commission Police Force are now also eligible for the subtraction of $5,000 of income.
   • uu. (New) Under the Racing and Community Development Act of 2020, this bill allows a subtraction modification for the redevelopment of the following: Laurel Park in Anne Arundel County, Pimlico Race Course in Baltimore City and Bowie Race Course Training Center in Prince George’s County. The subtraction is based on the gain recognized as a result of (direct or indirect) sale of property within Laurel Park, Pimlico or Bowie Race Course Training Center and for income recognized (directly or indirectly) by the state investment in these sites.
   • vv. (New) The value of a subsidy for rental expenses received by a resident of Howard County under the “Live Where You Work” program of the Downtown Columbia Plan. For more information, visit www.marylandtaxes.gov.


6. Pension Exclusion
   • For Worksheet 13A: The maximum allowable subtraction increased to $33,100.
   • For Worksheet 13E: (Retired Correctional Officer, Law Enforcement Officer Or Fire, Rescue, Or Emergency Services Personnel) The maximum allowable Social Security benefit increased to 33,100.


7. Deductions Changes
   • Standard Deduction Method for filing statuses married filing jointly, head of household, or qualifying widow(er) minimum standard deduction amount increased to $3,100 for income ranges of $20,666 or less. Also, the maximum standard deduction amount increased to $4,650 for income ranges of $31,000 or above.
   • Standard Deduction Method for filing statuses single, married filing separately or dependent, minimum standard deduction amount increased to $1550 for income ranges of $10,333 or less. Also, the maximum standard deduction amount increased to $2,300 for income ranges of $15,333 or above.
   • Reminder: 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.


8. Tax Credits – Form 502CR
   • Tax Credits (individual/business): There are no new tax credits available.


9. Refundable Tax Credits - Form 502CR (See Tax Year 2020 Resident booklet Instruction 21)
   • There is one new tax credit added.

     PART CC – REFUNDABLE INCOME TAX CREDITS
     Line 7: PTE TAX PAID ON RESIDENT MEMBERS’ DISTRIBUTIVE OR PRO RATA SHARES OF INCOME.

     Per Senate Bill 523 of 2020, if you are a Maryland resident and you are the beneficiary of a trust or a Qualified Subchapter S Trust which elected to pay the tax imposed with respect to resident members’ distributive or pro rata shares, you may be entitled to a credit for your share of that tax. See Form 502CR Instructions and attach the Maryland Schedule K-1 (504) for the trust.

     Per Senate Bill 523 of 2020, if you are a Maryland resident and member of a PTE (pass-through entity) which elected to pay the tax imposed with respect to resident members’ distributive or pro rata shares, you may be entitled to a credit for your share of that tax paid. See Form 502CR Instructions and attach Maryland Schedule K-1 (Form 510) issued to you.



10. Underpayment of Estimated Income Tax - Form 502UP - Change in interest factors
    • 1st period factor changed from .0184 to .0000
    • 2nd period factor changed from .0277 to .0178
    • 3rd period factor changed from .0365 to .0595
    • 4th period factor changed from .0262 to .0000


11. Reminder: 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 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 3 – April 15, 2021. 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 by April 15th.
• 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)

• We recommend turning off your web browser autofill, auto-correct and saved passwords when using the iFile web applications.
• We recommend using Chrome as your browser, when using the iFile web applications.
• Leave your browser setting for language set to default and ensure that JavaScript and cookies are enabled.
• If you experience difficulties try upgrading your browser to the latest version.
• 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@marylandtaxes.gov or by phone at 410-260-7980 or 800-638-2937 during normal business hours.

• During the COVID-19 pandemic state of emergency, our phones are temporary unavailable.
• Please contact us via emal "taxhelp@marylandtaxes.gov". After the COVID-19 pandemic, you also have the option to call:
  (410) 260-7980 or
  (800) 638-2937

• 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.