Frequently Asked Questions Related to Income Taxes

We have compiled some of the frequently asked questions for individual income tax.  See the links below for answers to questions on 1099G, Electronic filing, MVA Tax Certifications, etc.

1099G FAQs

In addition to the following information, see helpful links at the bottom of this page.

NOTE: 1099G's which are mailed via the postal service are postmarked by January 31 every year. You can sign up electronically to receive your 1099G via email and reduce the wait time.

Form 1099G is an information return required by the IRS. The form is filed by the states for state income tax refunds issued to taxpayers for an amount greater than $10 and who itemized on their federal return for the previous calendar year. If a taxpayer filed returns for two tax years during the calendar year and amended a third year's tax return, a separate 1099G will be issued for each tax year.

NOTE: If you claimed standard deduction on your state return you will not receive a 1099G. Claiming standard deduction does not require you to include your state refund as income on your federal return.

Beginning in January 2012 the Comptroller of Maryland will be offering you a paperless option for receiving the 1099G income tax refund statement. You will continue to receive your paper statement unless you choose the paperless option.

Sign up here online to access your 1099G.

Form 1099G is a report of income you received from your Maryland state taxes as a refund, offset or credit. It is not a bill. This refund, offset or credit may be taxable income. You should review the federal return instructions for reporting state income tax refunds.

A 1099G may not have been issued in the past if a Maryland refund was not received or itemized deductions were not claimed on the federal return. If you filed claiming itemized deductions on the federal return for the tax year listed on the 1099G, the refund is considered as income for federal tax purposes. Report the refund as income on Line 10 of your federal Form 1040.

If the refund was intercepted and applied to state taxes for another year, you received a benefit from the refund by reducing your debt. This refund is still income to you.

Yes. If the refund, offset or credit was intercepted and applied to another state agency or any other liability, you received a benefit from the refund by reducing your debt. This refund is still income to you. You may contact Child Support at 1-800-332-6347, the Central Collection Unit at 1-888-248-0345 or the IRS at 1-800-829-7650 for additional information.

A refund and a credit are simply different types of overpayments. We must include on Form 1099G any overpayment allowed on your return, whether it was issued as a refund or as a credit. As a result, you are subject to the same federal reporting requirements as if you had received a refund check.

If you qualify for the federal earned income tax credit and claim it on your federal return, you may be entitled to an earned income tax credit on the state return equal to 50 percent of the federal tax credit. For more information, see Earned Income Tax Credit. Part-year residents and nonresidents must prorate the earned income credit in accordance with our instructions.

We are required to report the total refund amount allowed on your return, even though you contributed part of your refund to the Chesapeake Bay Fund, Developmental Disabilities Waiting List Equity Fund, Fair Campaign Financing Fund, or the Maryland Cancer Fund on your tax return. Your donation does not change the amount you claimed as a refund for the year on your return. You are subject to the same federal reporting requirements as if you had received a check for the full amount of your refund.

The amount reported on the Form 1099G is different from the refund or credit claimed on your return because an error was made on the return, or this amount may include interest that was refunded to you.

If you requested a refund check, you can request a photocopy of the cancelled check. If you requested a direct deposit to your bank account, you would have to check your bank statement and account information.

To have your name and/or address corrected, please contact our Taxpayer Service Division at 410-260-7980 from Central Maryland or 1-800-MDTAXES (638-2937) from elsewhere and speak to a customer service representative.

To request a duplicate 1099G, contact our Taxpayer Service Division at 410-260-7980 or 1-800-MDTAXES (638-2937) and speak to a customer service representative. Your duplicate 1099G will be a printout and it will not look the same as the original one that was mailed.

You do not need to attach the 1099G to your federal or state income tax returns. Keep it for your records. If you use a professional tax preparer, please give the form to your preparer, along with your W-2s and other tax information.

See the instructions and worksheet in the federal Form 1040 tax booklet that pertain to Federal Line 10 - Taxable Refunds, Credits, or Offsets of State and Local Income Taxes.

No, this is a record of a refund that has already been issued to you.

For more information, see Estimated Tax.

Your consent will remain in effect until such time that you wish to change it.

You can go to the online application to sign up for electronic 1099G and check the box to receive a paper 1099G the following year. You can e-mail: taxhelp@marylandtaxes.gov and request a paper copy, or call Taxpayer Service at 1-800-MDTAXES or 410-260-7980. In all cases you will need to provide your name, address and Social Security number.

The 1099G will remain accessible online from January until December for the current tax year.

You must have the most recent version of Adobe Acrobat Reader which is available for free online.

You can go to the online application, login and print a copy. You can e-mail us at taxhelp@marylandtaxes.gov or call Taxpayer Service at 1-800-MDTAXES or 410-260-7980. In all cases you will have to provide your name, address and Social Security number.

Yes! The Comptroller of Maryland now offers a paperless option for receiving the 1099G income tax refund statement. You will continue to receive your paper statement unless you choose the paperless option.

  • Sign up for paperless delivery of your 1099G
  • Once you are signed up for paperless delivery, log on by entering your social security number, name and password (the password will be set up during your sign up process)
  • Once you've logged in, select "withdraw consent" found near the bottom of the page
  • Log off and close your browser

or
You can email us at taxhelp@marylandtaxes.gov, or send us a letter stating that you withdraw your consent to receive your Form 1099G electronically. In all cases you will need to provide your name, address and Social Security number.

The mailing address is:

Comptroller of Maryland
Revenue Administration Division
Taxpayer Service Division
110 Carroll Street
Annapolis, Maryland 21411

  • Sign up for paperless delivery of your 1099G
  • Once you are signed up for paperless delivery, log on by entering your social security number, name and password (the password will be set up during your sign up process)
  • Change your email address and click update at bottom
  • Log off and close your browser

1099G PFAs en Espanol

A continuación encontrará las preguntas más frecuentes en referencia a la forma 1099G.

La forma 1099G es una forma de informaci?n requerida por el IRS. La forma es archivada por el estado para los reembolsos de impuestos enviados a los contribuyentes la cual tendr? que haber sido mayor de $10, a la misma vez el contribuyente tendr? que haber usado el metodo de deducci?n detallada para el a?o de calendario anterior. Si en el a?o el contribuyente llena impuestos por dos a?os simult?neamente, y manda una enmienda para algun otro a?o, entonces se le enviar? una 1099G por cada a?o.

No, este es un registro del reembolso el cual ya ha sido entregado a usted.

La forma 1099G es un reporte de ingreso que usted recibi? del estado de Maryland como un reembolso, contribuci?n, o cr?dito. Esta forma no es una factura. Este reembolso, contribuci?n, o cr?dito puede ser sujeto a impuestos. Usted debe de revisar las instrucciones de sus impuestos federales para reportar reembolsos estatales.

La forma 1099G quiz?s no fue enviada a usted en el pasado, si usted no tuvo reembolso de Maryland, o si sus deducciones no fueron emitidas en la declaraci?n federal. Si usted lleno sus impuestos federales del a?o correspondiente con la 1099G y declar? deducciones detalladas, entonces el reembolso es considerado ingreso. Reporte el reembolso como ingreso en la l?nea 10 de la p?gina federal 1040.

5. No he recibido el reembolso, compensaci?n o cr?dito reclamado en la 1099G porque fue aplicado a una obligaci?n de impuestos de Maryland. ?Porqu? tengo que reportar este dinero como ingreso?

Si el reembolso fue interceptado y aplicado a los impuestos de otro estado o por otro a?o, usted recibi? un beneficio del reembolso al reducir su deuda. Este reembolso es considerado un ingreso para usted.

6. Nunca recib? el reembolso, compensaci?n o cr?dito reclamado en la forma 1099G porque fue interceptado y aplicado a una obligaci?n de otro estado, sustento alimenticio, la unidad central de colecci?n o IRS ?Necesito reportar el reembolso compensaci?n o cr?dito como ingreso?

S?, si el reembolso, compensaci?n o cr?dito fue interceptado y aplicado a otra agencia de estado o cualquier otra obligaci?n, usted recibi? un beneficio de aquel reembolso, el cual redujo su deuda. Este reembolso es todav?a considerado ingreso. Usted puede contactar al sustento de menores al 1-800-332-6347, la unidad central de colecciones al 1-888-248-0345 o al IRS al 1-800-829-7650.

7. Pagu? demasiado en una declaraci?n de ingreso anterior, pero el dinero fue aplicado como cr?dito para los impuestos estimados en la declaraci?n de ingreso del a?o siguiente. ?Desde que no recib? un cheque de reembolso tengo que reportarlo como ingreso en mi declaraci?n federal?

Un reembolso y un cr?dito son clases diferentes de pago en exceso. Tenemos que incluir en la forma 1099G cualquier pago en exceso permitido en la declaraci?n de ingreso, ya fuera publicado como reembolso o cr?dito. Como resultado, usted est? sujeto a los mismos requerimientos federales reportados como si hubiera recibido un cheque de reembolso.

Estamos requeridos a reportar el reembolso, compensaci?n o transacciones de cr?dito en el a?o en el cual ocurrieron. Como su reembolso del 2011 fue entregado a usted en el 2012, no podemos publicar la forma 1099G como si el reembolso se di? a cabo en el 2011.

El estado de Maryland esta requerido a reportar toda la cantidad del reembolso permitido, aunque usted contribuy? una porci?n de su reembolso al fondo de la Bah?a Chesapeake. Usted est? sujeto a los mismos requisitos federales reportados como si hubiera recibido un cheque por la cantidad completa de su reembolso.

Si la cantidad reportada en la forma 1099G es diferente al reembolso o cr?dito reclamado en la declaraci?n es porque hab?a un error en la declaraci?n de ingreso originalmente sometida, o porque esta cantidad incluye los intereses que fueron reembolsados a usted.

The new Maryland Power of Attorney Forms are now available.

Si usted solicit? un cheque de reembolso, usted puede solicitar una fotocopia del cheque cancelado. Si usted solicit? un dep?sito directo a su cuenta de banco, necesitar?a verificar su declaraci?n bancaria al igual que la numeraci?n de su cuenta bancaria.

12. La direcci?n en la forma 1099G no est? correcta. ?C?mo puedo corregirla?

Para corregir su nombre y/o su direcci?n, por favor contacte nuestra secci?n de servicios al contribuyente al 410-260-7980 desde Maryland o al 1-800-MD-TAXES (1-800-638-2937) desde otros destinos, y hable con un representante de servicios al cliente.

Para solicitar un duplicado de la forma 1099G, contacte a nuestro departamento de servicios al contribuyente al 410-260-7980, o al 1-800-MD-TAXES (1-800-638-2937) y hable con un representante de servicio al cliente. Su duplicado de la 1099G ser? impreso y no va ha lucir igual a la forma que se le env?o originalmente.

No debe enviar la forma 1099G con su declaraci?n de impuestos federales o estatales. Mant?ngala en su archivo de sus impuestos. Si usted utilize un preparador profesional de impuestos, por favor entregue la forma 1099G a su preparador, incluyendo su forma W-2?s y alguna otra informaci?n de impuestos.

p>El Comptroller de Maryland ofrece la opci?n de recibir "sin papel" la forma 1099G con su estado de reembolso. Mantendr? recibiendo su 1099G en papel a menos que usted solicite la opci?n de recibirlo electr?nicamente.

Haga clic aqu? para registrarse y accesar en l?nea a la 1099G.

Ver las instrucciones y formulario en la forma federal 1040 libro de impuestos, que pertenece a la l?nea 10-reembolso, compensaci?n, o cr?dito del estado e impuestos locales.

Su consentimiento se mantendr? en efecto hasta que usted desee cambiarlo, y nos informe del cambio requerido.

Puede visitar a la applicacion en el Internet, seleccione la opci?n para registrarse para la forma 1099G, y marcar la casilla para recibir la copia impresa el a?o siguiente. Puede mandar un correo electr?nico a taxhelp@marylandtaxes.gov y solicitar, o llamando a servicios al contribuyente al 1-800-MD-TAXES o al 410-260-7980. En todos los casos usted deber? proveer su nombre, direcci?n y n?mero de seguro social.

La versi?n mas reciente de Adobe Reader, la cual esta disponible gratuitamente para descargar en l?nea.

La 1099G estar? disponible en l?nea desde enero hasta diciembre del cada a?o calendario.

Nos puede enviar un correo electr?nico con su pedio a taxhelp@marylandtaxes.gov o llamando a servicios al contribuyente al 1-800-638-2937 o 410-260-7980. En ambos casos se le solicitar? proveer su nombre, direcci?n y n?mero de seguro social.

Electronic Filing FAQs

Frequently Asked Questions about eFiling Maryland Taxes

There are three methods you can choose from to file your Maryland taxes electronically:

  • Use a commercial tax preparer.
  • File online using approved commercial software.
  • File online using our free iFile service.

To file online, you will need a computer with Internet access - whether it's your home computer, a computer at your local library, or another computer.

You must have an e-mail address to file online. If you don't have one, check out one of the free e-mail services. You can use any search engine on the Internet by entering the search criteria of "free e-mail," and receive a list of free e-mail providers.

Electronic filing is a fast, convenient and secure way to do your taxes - and in some cases, it's free. Electronic returns are processed quickly, even if you wait until the due date to file.

If you file electronically and choose direct deposit of your refund, we will transfer the funds to your bank account within several days from the date your return is accepted and processed. If you have a balance due, you can pay by direct debit. If you file electronically by April 15, you have until April 30 to make the electronic payment.

In addition, you don't have to worry about mistakes when you file electronically because errors are corrected immediately.

For more information, see Electronic Filing Benefits.

For more information, see Paying Maryland Taxes with a Credit Card.

If you use a tax professional: Tax return data submitted by professional tax preparers is transmitted through either the IRS or through the state's private secure network in accordance with rules and procedures implemented to insure tax information confidentiality.

If you file online: Check with your online provider if you have questions about the security of the sites. Most Internet sites are equipped to prevent unauthorized people from seeing the data sent to or from those sites. Once your tax information has been transmitted to a Web site, the data is sent to the Comptroller's Office through the state's electronic filing network. This network does not use the Internet; it is a private network designed to meet the highest security standards.

Yes. Aside from convenience, one advantage of filing electronically when you owe taxes is that you learn exactly how much you owe.

You have several payment options when you file your return electronically. You can pay your balance by using direct debit or you can pay by credit card using American Express, Discover, MasterCard or VISA. If you file electronically by April 15, you have until April 30 to make your electronic payment.

If you wish to pay by check or money order, the payment is due by April 15. You must also submit Form IND PV with your check or money order payment, if you electronically file a Form 502 or 505.

You can use our free iFile service if you are filing Form 502 and most other Maryland tax forms.

You will need the following information and computer system setup to use iFile:

System Requirements

  • You need Google Chrome Browser with the display font set to default.
  • If you are using a browser other than Google Chrome Browser and experience difficulty, try upgrading your browser to the latest version.
  • Leave your browser setting for language set to default so 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 4.0 or better installed to view tax documentation in PDF format.

If you (or your spouse) have not filed a Maryland return in the previous year, a link to print Form EL101 (first-time filer declaration will automatically be displayed under Required Forms, located on the confirmation page. If you are filing from a personal computer an EL101 form will appear in the forms available section on your confirmation page. Print and sign the form. Retain the form for your records UNLESS you are requested in writing by the Revenue Administration Division (RAD) to mail in a signed copy.

You can contact us at:
(410) 260-7980 or
(800) 638-2937 or
e-mail at taxhelp@marylandtaxes.gov

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 list of returns.
  • 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 and 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 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. Then use Form 502X to file an amended return. The amended return must be mailed to:

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411

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.

  • You are filing a Form 500CR.
  • 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 filing status is Married Filing Separately or Head of Household and you are 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.
  • You are in the military, are a legal resident of another state, have military income and income from both Maryland and non-Maryland sources, and are filing a joint return with your civilian spouse who resided in Maryland for more than six months during the tax year and who had any income during the tax year.*
  • * If these situations apply to you then you may have other options available that would make it possible for you to use iFile. Please see our Forms assistance link.

Electronic filing is essentially a paperless function. But there are certain tax credits that require you to submit supporting documentation with your signature document Form EL101. See Tax Credit Certification for Electronic Filings. In addition, if you plan to file a Form 502 or Form 505 electronically and pay any balance due with a check or money order, you must complete Form PV (Personal Tax Payment Voucher For Form 502/505, Estimated Tax and Extensions) and send it to us, along with your payment. You do not need to use Form PV if you are making a direct debit or credit card payment. For more information, see Necessary Paper Forms for Online Filers

A subdivision code is what is used to direct the distribution of local taxes collected back to the county where you live. The software you are using may have a drop down menu for you to choose your county of residence or city, town or taxing area. If no pull down menu is available, you can find your county abbreviation or subdivision code on this Web site.

If you select direct deposit, we will transfer the funds to your bank account within several days from the date your return is accepted and processed.

Electronic returns are processed overnight - even at the tax deadline. So you still avoid the delays caused by the last-minute paper crunch on April 15.

Yes. You can file Form 502 for free online using iFile or you can file electronically from your personal computer, using an online approved efile software vendor.

Yes! There are hundreds of commercial tax preparers who are approved by the IRS and the Maryland Comptroller's Office to file your federal and Maryland tax returns electronically. Look for the e-file logo - and just ask! Find a qualified preparer near you or contact us at taxhelp@marylandtaxes.gov.

If you filed electronically through a professional tax preparer, contact your preparer to make sure that your return was transmitted to us. A refund can also be delayed due to math errors, missing entries, questions about estimated taxes that were reportedly paid or incorrect bank account numbers. For more information, see Refund Information and Choose Direct Deposit.

You can pay your Maryland tax with a credit card, using VISA, MasterCard, American Express or Discover. If you file electronically by April 15, you have until April 30 to make your electronic payment. This service applies to taxes owed for the current year or any back year (if you have a bill). You can make your payment online or over the phone by calling 1-800-2PAYTAX (1-800-272-9829). For more information, see Paying Maryland Taxes with a Credit Card.

No. When you file electronically using online software, you use a PIN (Personal Identification Number) instead of a signature. The PIN you used to file your federal return electronically can be the same PIN you use to electronically file your Maryland return.

If you use online software to file your Maryland return electronically, and you do not use the federal PIN, the software will generate Form EL101 (Maryland Income Tax Declaration for Electronic Filing) and advise you to sign the form and keep it with your records for three years, along with other applicable attachments. Some tax credits allowed on a Maryland electronic return require supporting documentation to be submitted with Form EL101. See Tax Credit Certification for Electronic Filings.

If you use a professional tax preparer, your preparer will complete your Form EL101 and have you sign it before your return can be transmitted electronically. For more information, see Necessary Paper Forms for Online Filers.

If you file electronically and pay by direct debit, you can make a partial payment. However, you must pay the final balance, using a check, money order or credit card. You cannot pay the final balance with another direct debit.

If you file electronically by April 15, you have until April 30 to make the final payment by credit card. If you want to pay by check or money order, the payment is due by April 15, even if you file electronically.

Frequently Asked Questions About iFile

Can I leave my filing unfinished and return later?

Yes. To return and complete your filing, select the correct tax year and return, and log on, entering your Social Security number, 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?

Contact us to verify that we received your filing. If we did not receive your filing, you may have to reenter your information.

Can I pay by credit card?

You can pay your Maryland tax with a credit card, using VISA, MasterCard, American Express or Discover. This service applies to taxes owed for the current year or any back year (if you have a bill). You can make your payment online or over the phone by calling 1-800-2PAYTAX (1-800-272-9829).

For more information, see Paying Maryland Taxes with a Credit Card.

Can I pay using direct debit?

You can pay your Maryland tax by direct debit if you file electronically using iFile or another electronic filing method. If you file electronically by April 15, you have until April 30 to make the electronic payment.

Direct debit payments are processed based on the amount that you authorize. Partial payments are accepted.

Am I eligible to use iFile?

You can use our free iFile service if you are filing Form 502 and most other Maryland tax forms.

You will need the following information and computer system setup to use iFile:

System Requirements

You need Google Chrome Browser with the display font set to default.

If you are using a browser other than Google Chrome Browser and experience difficulty, try upgrading your browser to the latest version.

Leave your browser setting for language set to default so 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 4.0 or better installed to view tax documentation in PDF format.

First-time Filer Requirements

If you (or your spouse) have not filed a Maryland return in the previous year, a link to print Form EL101 (first-time filer declaration will automatically be displayed under Required Forms, located on the confirmation page. If you are filing from a personal computer an EL101 form will appear in the forms available section on your confirmation page. Print and sign the form. Retain the form for your records UNLESS you are requested in writing by the Revenue Administration Division (RAD) to mail in a signed copy.

Taxpayer Support

You can contact us at:
(410) 260-7980 or
(800) 638-2937 or
e-mail at taxhelp@marylandtaxes.gov

Disclaimers

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.

Additional copies

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 list of returns.
  • 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 and Text versions are available.
  • If you are unable to recall your password, see Taxpayer Support.

Amended Returns

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 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. Then use Form 502X to file an amended return. The amended return must be mailed to:

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411

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.

You are NOT eligible to use iFile if

You are filing a Form 500CR.

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 filing status is Married Filing Separately or Head of Household and you are 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.

You are in the military, are a legal resident of another state, have military income and income from both Maryland and non-Maryland sources, and are filing a joint return with your civilian spouse who resided in Maryland for more than six months during the tax year and who had any income during the tax year.*

* If these situations apply to you then you may have other options available that would make it possible for you to use iFile. Please see our Forms assistance link.

Seniors and Retirees FAQs

Do I have to file a Maryland return?

As a senior citizen, one of the tax benefits you enjoy is a higher income allowance before you are required to file a Maryland income tax return. You are required to file a return if your gross income exceeds the amount listed for your filing status.

For example, if you and your spouse are both 65 or older, are planning to file jointly, and you received less than $27,000 in gross income during 2019, you do not have to file a Maryland return.

For more information, see Filing Requirement for Seniors.

What is Maryland's state income tax rate?

For tax year 2019, Maryland's graduated personal income tax rates start at 2.00% on the first $1,000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $300,000. Nonresidents are subject to a special nonresident tax rate of 1.75%, in addition to the state income tax rate. For more information, see Maryland Income Tax Rates and Brackets.

How is the local income tax calculated?

The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 1.75% and 3.20% for tax year 2019.

Your local income tax is based on where you live. Be sure to use the correct rate for your local jurisdiction. For more information, see Local Tax Rates.

What's important to know about personal exemptions?

If you have a federal adjusted gross income of up to $100,000 (up to $150,000 if filing jointly) you are entitled to a $3,200 exemption on the Maryland return for each exemption you are qualified to claim on the federal return. For taxpayers with higher incomes, the exemption amount is limited. See the Exemption Amount Chart included in Instruction 10 of the Maryland tax booklet.

You and your spouse may claim an additional $1,000 exemption on the Maryland return for being 65 years of age or older or blind. If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200.

Make sure you check both boxes in columns 6 and 7 of the Exemptions section for each of your dependents who are age 65 or over. After you complete the Exemptions section, enter your total exemption amount on your Maryland return.

What benefits are available for two-income couples?

Married senior citizens who both receive wages, interest, pension, business or other kinds of income can subtract up to $1,200 or the income of the spouse, whichever is less.

You can use the Two-Income Married Couple Subtraction Worksheet in Instruction 13 of the Maryland resident tax booklet to help calculate the correct subtraction amount for your situation.

Does Maryland tax Social Security benefits?

No. Taxpayers affected by the federal tax on Social Security and/or Railroad Retirement benefits can continue to exempt those benefits from state tax. Maryland tax law exempts from state tax only those Railroad Retirement benefits provided under the U.S. Railroad Retirement Act. Enter on line 11 of Maryland Form 502 all Railroad Retirement benefits and/or Social Security benefits that were taxable on your federal return and included on line 1 of Maryland Form 502.

Can I claim Maryland's pension exclusion?

If you are 65 or older or totally disabled (or your spouse is totally disabled), you may be able to subtract some of your taxable pension and retirement annuity income. Maryland's maximum pension exclusion is $31,100. Carefully review the age and disability requirements in Instruction 13 of the Maryland resident tax booklet.

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, 401(a) plans, 401(k) plans, 403(b) plans, and 457(b) plans.
  • A traditional IRA, a Roth IRA, a simplified employee plan (SEP), a Keogh Plan or an ineligible deferred compensation plan does not qualify.

If you are not eligible for the standard pension exclusion above and you are a retired correctional officer, law enforcement officer or fire, rescue, or emergency services personnel, you may still qualify for a pension exclusion of up to $15,000 if you meet the following requirements: 

  1. You were 55 or over on the last day of the tax year, AND
  2. You were not 65 or older, or totally disabled, or have a spouse who is totally disabled, AND
  3. 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, 401(a) plans, 401(k) plans, 403(b) plans, and 457(b) plans of the Internal Revenue Code, AND
  4. 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.

Instruction 13 of the Maryland resident tax booklet provides further details on claiming the subtraction.

Does Maryland offer a tax break for long-term care insurance?

If you purchase a long-term care insurance contract for yourself or certain members of your family, you may be eligible for a one-time credit of up to $500 for each insured. 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, 2000.
  • Not have the credit for the insured being claimed by another taxpayer.
  • Not have the credit claimed by anyone in any other tax year.

For tax year 2019, you can claim a credit equal to the premiums paid, up to a maximum of $420 for each insured person 40 years of age or younger, and up to a maximum of $500 for each insured person over the age of 40.

This tax credit must not have been claimed for the insured by another taxpayer in this year or anyone else in any other tax year. If the credit exceeds the tax liability, the unused credit may not be carried forward to any other tax year.

Claiming the credit

To claim the credit, you must file Maryland Form 502, 505 or 515. Complete Part E of Form 502CR and include Form 502CR with your return.

Is there a special tax benefit for military retirees?

If you or the spouse of a military retiree receives military retirement income, you will be able to subtract up to $5,000 of your military retirement income including death benefits from your federal adjusted gross income before determining your Maryland tax if the taxpayer has not yet attained the age of 55; or up to $15,000 of military retirement income, including death benefits if the taxpayer is age 55 or over.

The retirement income must have been received as a result of any of the following military service:

  • Induction into the U.S. armed forces for training and service under the Selective Training and Service Act of 1940 or a subsequent Act of similar nature.
  • Membership in a reserve component of the U.S. armed forces.
  • Membership in an active component of the U.S. armed forces.
  • Membership in the Maryland National Guard.

The benefit also applies to persons separated from active duty employment with the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey.

I am retired from the federal government. Can I have state tax withheld from my pension?

Yes. You can arrange for Maryland taxes to be withheld from your federal pension by visiting Retirement Services Online provided by the U.S. Office of Personnel Management. You can also obtain tax withholding assistance from the U.S. Office of Personnel Management by telephone at 1-888-767-6738 or by e-mail at retire@opm.gov.