Home Welcome to Taxpayer Services Welcome to Taxpayer Services The Taxpayer Services Division (TSD) is continuously looking towards the future for the betterment of all Marylanders. Our goal is to make sure that every taxpayer who contact us, whether in person, by phone or through correspondence has an outstanding customer experience. Our Division continues to grow with our employees and through the education programs we provide. We provide assistance to taxpayers and tax preparers who contact our division regarding all taxes, fees and permits administered by the Comptroller's Office. Some of the taxes included are Income, Withholding, Sales and Use, Admission & Amusement, Corporate, Estate, Alcohol, Tobacco, Motor Fuel etc. TSD has three main sections: Administration, Correspondence and Employee Education (ACE), Branch Operations (BO) and Taxpayer Contact Center (TCC). ACE has three units, the Administration Unit performs the administrative, human resources, budgetary and procurement functions for TSD. The Correspondence Unit responds to inquiries received from branch offices, taxpayers, and other divisions within the Comptroller of Maryland. The Employee Education Unit is responsible for providing training to permanent and temporary employees within the Taxpayer Services Division and other divisions who require basic Federal and State income tax training, customer service training and State of Maryland Tax System (SMART) training. Branch Operations has eleven branch offices throughout the State of Maryland. The offices are currently located in Annapolis, Baltimore City, Cumberland, Elkton, Frederick, Greenbelt, Hagerstown, Salisbury, Towson, Waldorf, and Wheaton. These offices provide a full range of services to taxpayers and tax preparers on matters relating to all tax types administered by the Comptroller’s Office. Offices answer questions about Maryland tax laws, provide free income tax preparation, and provide forms and instructions to taxpayers. The Taxpayer Contact Center is generally the first point of contact a taxpayer has with the Comptroller of Maryland. TCC consists of two sections: Individual Contact Center (ICC) and Business Contact Center (BCC). The ICC has three call centers (Annapolis, Salisbury, Hagerstown) to answer calls from taxpayers related to personal, estimated, fiduciary, MVA license holds and payment plan arrangements. The BCC has three units the Business Call Center, Bilingual Call Center, and the Tax Practitioner Call Center. The Business Call Center answers any questions related to business taxes. The Bilingual Call Center answers calls from taxpayers related to inquiries associated with all tax types, primarily from Spanish speaking taxpayers. The Tax Practitioner Call Center assist tax preparers, CPA’s and attorneys regarding their client inquiries and returns processed through the Comptroller of Maryland. Email Security Warning! When sending an email to the Comptroller of Maryland, do not include information such as your full social security number (use only the last 4 digits), bank account numbers, routing numbers, or any other sensitive information. If you wish to send sensitive information, email a description of the issue (without the sensitive data), and let us know you have confidential information to send. We will reply back via an encrypted email account, which will have "#secure#" in the email subject. In reply to the secured email, you may then provide the additional detail, including the sensitive information. Identity Protection Blocked Tax Preparers Free Income Tax Preparation MVA Certification SE HABLA ESPAÑOL Office Closings and Holidays CASH Campaign of Maryland Maryland Volunteer Lawyers Service NEW* EITC Assistant The EITC Assistant is a calculator that will help a taxpayer determine if they are eligible for the state Earned Income Tax Credit. This assistant will walk taxpayers through Adjusted Gross Income (AGI), dependents, and general information to determine eligibility. The assistant is available in both English and Spanish. What's New Filing an Extension New Tax Rates Individual Taxpayer Changes Business Taxpayer Changes FAQ Individual Tax Services Business Tax Services UP Interest Statute of Limitations for Refunds Power of Attorney Earned Income Tax Credit Compliance Payment options: How, Why & Pay Now Get Help: Hearing and Appeals, License Holds and Field Audits Assistance Programs: Offer in Compromise, Bankruptcy, Liens, Individual letters of good standing Individual Tax Resources Income Tax Information Estate and Inheritance Tax Information FIDO Information Administrative Releases Individual Tax Tips MVA Certifications Individual Tax Forms and Instructions Business Tax Resources Motor Fuel / IFTA Corporate Income Tax Sales and Use Tax Business Tax Forms and Instructions Unclaimed Property Information Search for unclaimed Claim your property Report Unclaimed Property Contact Us