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Individual Tax Forms and Instructions

We offer several ways for you to obtain Maryland tax forms, booklets and instructions:

  1. Download them. You can download tax forms using the links listed below.
  2. Request forms by e-mail. You can also e-mail your forms request to us at taxforms@marylandtaxes.gov.
  3. Visit our offices. Visit any of our taxpayer service offices to obtain forms.

You can also file your Maryland return online using our free iFile service.

Do Not Send

  • Photocopies of forms.
  • Federal forms or schedules unless requested.
  • Any forms or statements not requested.
  • Returns by fax.
  • Returns on colored paper.
  • Returns completed in pencil or red ink.
  • Returns with bar codes stapled or destroyed.

Fill-out forms allow you to enter information into a form while it is displayed on your computer screen and then print out the completed form. You must have the Adobe Acrobat Reader 4.1 (or newer), which is available for free online. You can also print out the form and write the information by hand. Fill-out forms are better than hand written forms because they offer a cleaner and crisper printout for your records and are easier for us to process.

IMPORTANT: The Acrobat Reader does not allow you to save your fill-out form to disk. To do so, you must have the full Adobe Acrobat 4.1 (or newer) product suite, which can be purchased from Adobe. Maryland fill-out forms use the features provided with Acrobat 3.0 products. There is no computation, validation or verification of the information you enter, and you are fully responsible for the accuracy of all required information.

Completing the Form

When you click on your selected form, the file will open in Adobe Acrobat and you will see a cursor that is shaped like a hand. The hand cursor will allow you to move the form around on your screen when you click and drag. When you position the hand cursor on the form and click, the I-beam cursor will appear. The I-beam cursor allows you to select a field, a check box, a radio button, or an item from a list.

Use the Tab key to accept the field change and go to the next field. Use Shift + Tab to accept the field change and go to the previous field.

When you are finished filling out the form, use your mouse to select an area of the form outside of a form field before printing your form. If a form field is active (contains the blinking bar) the contents will not print. If the fill-out form is displayed within your web browser's window be sure to use the print button on the Acrobat toolbar menu to print the form instead of your web browser print function.

Instrucciones Especiales

A veces ocurre que los archivos del programa Adobe (PDF Files) no pueden abrirse; tales como; formas de impuestos, hojas de cómputo e instrucciones. Si se le presenta este problema, usted debe copiar primero y despues salvar el archivo en su computadora antes de verlo. Después de salvar el archivo en su disco duro usted puede verlo abriéndolo con el lector del programa Adobe Acrobat Reader.

Si usted no tiene instalado el Adobe Acrobat usted necesita instalarlo en su computadora con el fin de ver las formas de impuestos y sus manuales. Usted puede bajar el programa gratis de Internet.

Las siguientes instrucciones explican la forma de copiar un archivo de nuestra página web y verla usando el Adobe Acrobat Reader.

  1. Poner la flecha del 'mouse' sobre la forma que se quiere bajar
  2. Hacer un click derecho en el enlace (presionar el botón derecho del mouse)
  3. Escoger “Save Target as……….” o “save link as ….” Del menú inferior
  4. En la ventana “Save As” salve, escoja el lugar donde desea almacenar el archivo de su computadora
  5. La copia de información puede empezar. Una vez finalizada abra el archivo con el Adobe Acrobat Reader.

Choose the Right Income Tax Form

Your residency status largely determines which form (paper or electronic) you will need to file for your personal income tax return.

If you are a Maryland resident, you can file long Form 502 and 502B if your federal adjusted gross income is less than $100,000.

If you lived in Maryland only part of the year, you must file Form 502.

If you are a nonresident, you must file Form 505 and Form 505NR.

If you are a nonresident and need to amend your return, you must file Form 505X.

If you are a nonresident employed in Maryland but living in a jurisdiction that levies a local income or earnings tax on Maryland residents, you must file Form 515.

Special situations

If you are self-employed or do not have Maryland income taxes withheld by an employer, you can make quarterly estimated tax payments as part of a pay-as-you-go plan, using Form PV. Please refer to Payment Voucher Worksheet (PVW) for estimated tax and extension payments instructions.

If you owe additional Maryland tax and are seeking an automatic six-month filing extension, you must file Form PV along with your payment by April 15, 2020. You should file Form PV only if you are making a payment with your extension request.

If you need to make certain changes to your original Maryland return that has already been filed and processed, you must file Form 502X for 2019 to amend your original tax return. 

Individual Tax Forms and Instructions

Below you will find links to individual income tax forms and instructions from tax year 2010 through the current year.

Withholding Forms

Local Tax Rate Changes - For tax year 2019 Caroline County has increased its rate to 3.2%. Please note the rate on 2019 Form PV.

For tax year 2020, the following have increased its rates. Anne Arundel County 2.81%, Baltimore County 3.2%, Dorchester County 3.2%, Kent County 3.2%, St. Mary’s County 3.17%, Washington County 3.20%, and Worcester County 2.25%. Note: Nonresident local tax rate increased to 2.25%.

Sales and Use Tax Forms

We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns. You can file your Sales and Use tax returns through our bFilesystem. If you would like to continue receiving paper coupons you can request them by e-mailing IwantmySUTcoupons@marylandtaxes.gov or you can mail your request to Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Annapolis, MD, 21404.

Eligibility Requirements

In order to apply for this program you must meet all of the following eligibility requirements:

  • Two years must have passed since you became liable for all taxes due.
  • You have incurred a delinquent tax liability that has resulted in an assessment.
  • You have exhausted all other avenues of administrative appeal.
  • You cannot make an offer in compromise if there is any issue remaining that can be appealed.
  • You must be current with respect to all returns filed or required to be filed to the Comptroller's Office.
  • You must not be currently involved in an open bankruptcy proceeding.
  • You are unlikely to be able to make payment in full any time in the foreseeable future due to your financial situation
  • You either are without resources or unable to apply present and/or future resources to paying the outstanding tax liability.
  • If this relates to a business tax, the business must have been closed for at least two years.

Instructions

Please verify that you satisfy all of the eligibility requirements above before completing the required forms.

When you complete Form MD 656, you should address all of the reasons you believe you cannot, or should not, pay the full amount due. You should offer an amount you are able to pay. A mere unwillingness to pay will not excuse you. We will consider the following circumstances when deciding whether or not to accept your offer in compromise:

  • Doubt as to liability. If you believe you don't owe the amount due, you must include with Form MD 656 a detailed explanation of the reason(s) you believe you do not owe the tax.
  • Insufficient resources. If you don't have enough assets or income to pay the full amount, you must include with Form MD 656 a complete financial statement, Form MD 433-A for individuals and/or Form MD 433-B for businesses.
  • Economic or other hardship. If you have enough assets to pay the full amount, but believe that because of your exceptional circumstances requiring full payment would cause an economic hardship or would be unfair and inequitable, you must include with Form MD 656 a complete financial statement, Form MD 433-A and/or Form MD 433-B.

Forms:
Offer in Compromise

Collection Information Statement

Mail to:
Offer in Compromise Program
Comptroller of Maryland
301 West Preston Street, Room 203
Baltimore, Maryland 21201

For more information about the Offer in Compromise Program, email us at cdoic@marylandtaxes.gov or call 410-767-1555 from Central Maryland or 1-888-674-0020 from elsewhere.

Using Downloadable Forms

In order to view .PDF files you need a .PDF reader supported by your devices operating system.

PDF for Windows

If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other .PDF files on our Web sites.

Occasionally, .PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. If you encounter this problem, you must first download and save the file to your computer before viewing it. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software.

PDF for Safari on Mac

Use the newest Safari Version: Visit https://support.apple.com/downloads/#safari

Using the Safari Built in Viewer: using Safari version 5.1.X or higher, and you get a blank screen on your Mac when you try to open .PDFs in Safari, you need to install Adobe plug-ins installed that are older than version 10.1.3.  To do so:

  1. Backup your Mac
  2. Press and hold COMMAND + TAB to bring up your Mac's application switcher, 
  3. Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder" 
  4. Release the COMMAND and TAB keys.
  5. Click on the "Go" menu at the top of the screen.
  6. Select "Go to folder" 
  7. Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins".  A new folder window will open, showing a list of all the browser plug-ins installed.  You should see one, or more files with, AdobePDFViewer. Sort alphabetically if you need to.
  8. Drag the old Adobe plug-ins into the Trash
  9. Quit and restart Safari
  10. Try opening a PDF in Safari again and yes, it should work, using Safari's own "native" PDF reader.

Using the newest Adobe PDF Viewer Plug-in in Safari:

Tax Forms Containing 2-D Barcodes

Adobe Reader for Mobile (Android, iPhone, iPad)

For information about Adobe Reader on mobile platforms, visit https://www.adobe.com/products/reader-mobile.html

General Instructions for downloading .PDF Files

The following instructions explain how to download a file from our Web site and view it using ADOBE Acrobat Reader.

  1. Position your mouse pointer over the form you wish to download.
  2. Right-click on the link (press the right button on your mouse).
  3. Select "Save target as..." or "Save link as..." from the drop-down menu.
  4. In the "Save as..." window, select the location on your computer where you want to store the file, and click "OK".
  5. The download should start. Once it is complete, open the file with Adobe Acrobat Reader.

If you are having difficulties to open any of the forms with the viewer (e.g. MAC PDF Preview) or browser (e.g. Google Chrome/or Edge), please do the following.

  1. Download the file to your desktop / hard drive (right click the web link and select 'Save link as...',
  2. Open with Adobe Reader*,
  3. Fill in the form Save/open as many times as needed until completion, and
  4. Print completed form(s).

*Currently, Adobe Reader is the recommended application whose PDF form filling and 2D barcode generation capabilities are compatible with some of the advanced features enabled on the form. You may download it for free at: http://www.adobe.com/go/getreader/ . If you need further assistance, you may contact Taxpayer Service at 410-260-7980 from Central Maryland or at 1-800-MD-TAXES from elsewhere. Assistance is available Monday - Friday, 8:30 am - 4:30 pm; or you may email your request to taxforms@marylandtaxes.gov.

Request A Copy of Previously Filed Tax Returns

To request a copy of a Maryland tax return you filed previously, send us a completed Form 129 by mail or by fax. Please include your name, address, Social Security number, the tax year you are requesting and your signature. If you are requesting a copy of a joint return, include the information for both taxpayers and their signatures.

Mailing address:
Revenue Administration Division
Central Files
110 Carroll Street
Annapolis, MD  21411
Fax: 410-974-2967

Mailing Instructions

The return address for a Form 502 or Form 505 filed with payment by check or money order is:

Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888

Send all other returns, payments and other correspondence regarding your personal or business tax account(s) to:

Comptroller of Maryland
Revenue Administration Division
PO Box 549
Annapolis, MD 21411-0001

The following information on your correspondence will help us generate a quick response to your inquiry:

Individual Taxpayers

Please include your name, address, a contact number and the last four digits of Social Security number on all correspondence. Be sure to include your full Social Security number on tax returns.

Make checks and money orders payable to Comptroller of Maryland. We also recommend you include your Social Security number on your check or money order.

Business Taxpayers

Please include your business name, address and your nine-digit federal employer identification number (FEIN) and eight-digit Maryland Central Registration (CR) number on your returns and correspondence.