Enter the names, Social Security numbers and relationships for all dependents on Form 502B. For more information, see the instructions in the Maryland nonresident tax booklet. Keep in mind that your Maryland return begins with your federal adjusted gross income, so you must prepare your federal return first before you can prepare your Maryland return. Individual members of a pass-through entity are not eligible for this credit. We last updated the Maryland Resident Income Tax Return in January 2023, so this is the latest version of Form 502, fully updated for tax year 2022. Nonresident aliens who are residents of the Republic of Korea (South Korea) must meet an additional requirement to claim their spouse as an exemption: the spouse must have lived with the taxpayer in the United States at some time during the tax year. To use this method, you'll need to know the correct county abbreviation for the Maryland county in which you live. Contributions must be made to a nonprofit organization approved by the Department of Housing and Community Development (DHCD). Your income tax return is due April 18, 2023. If you are not certain which filing status to use, figure your tax both ways to determine which status is best for you. The person responsible for recording the deed must pay the withholding tax to the Clerk of the Court or the State Department of Assessments and Taxation (SDAT) at the time of recordation. Annapolis, MD 21411-0001. Reddit; Feedback Print. Not covered by long-term care insurance before July 1, 2000. Maryland County Codes | Maryland Courts 361 Rowe Boulevard Annapolis, MD 21401 410-260-1430 | 888-216-8156 lawlibrary@mdcourts.gov Thurgood Marshall State Law Library Maryland County Codes The publishers of the websites on this page make every effort to keep their sites updated in a timely fashion. Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins". Follow the links to sort out all the details quickly and make filing your tax return painless! Request from Special Collections. The payment must be made before the deed or other instrument of transfer is recorded with the court clerk or filed with SDAT. To the extent the credit is earned in any year and it exceeds the State income tax, you are entitled to an excess carryover of the credit until it is used, or it expires five years after the credit was earned, whichever comes first. The credit is limited to 50% of the approved contributions (including real property) not to exceed $250,000. +'?Category=Auditing&backtype=item&ID={ItemId}&List={ListId}'); return false;} if(pageid == 'config') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+
However, you will have until April 30th to make your electronic payment. Baltimore County and Howard County do not use town codes. Applications must be sent by e-mail and are approved on a first-come, first-serve basis until the maximum amount of authorized credits have been approved. A mere unwillingness to pay will not excuse you. Individuals who anticipate having a carryover of the Endow Maryland income tax credit are advised to use Form 500CR, instead of Form 502CR. You may file your return electronically through your personal computer using our free online service. Follow the instructions provided by your state of legal residence for any possible credits allowed by that state. This credit is not refundable and is applied only against the Maryland State income tax. Resident military personnel who develop a state income tax liability in Maryland are also liable for the local income tax. For Baltimore and Howard county Map and Parcel search use 000 as a default town code. The State of Maryland pledges to provide constituents, businesses, customers, and stakeholders with friendly and courteous, timely and responsive, accurate and consistent, accessible and convenient, and truthful and transparent services. If you and your spouse are in the military and not domiciled in Maryland, and one or both have Maryland income, you must file a joint nonresident return. Maryland has six filing statuses based on the filing status used on your federal income tax return. If the individual's allowable credit amount exceeds the maximum of $5,000, the excess may be carried forward up to 15 years or until fully used. Box 1829 Attn: POA Annapolis, Maryland 21404-1829. The Maryland earned income tax credit (EITC) will either reduce or eliminate the amount of the state and local income tax that you owe. You may not claim any other dependents unless the dependents are residents of the United States, Canada, or Mexico. We also recommend you include your Social Security number on your check or money order. Public Comments Welcomed on the Draft FY 2022 Budget. Generally, the person responsible for your closing, a title company for example, is responsible for ensuring that sufficient funds are withheld at settlement and for paying the amount of withholding tax due to the Clerk or SDAT when the deed or other instrument of transfer is presented for recordation. '/_layouts/15/hold.aspx'
Benefits of MeF . To claim the credit, you must complete Part G of Form 502CR and attach to your Maryland income tax return. The amount of this credit may not exceed $10,000. 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. For any taxable year, the credit may not exceed the lesser of: (i) $5,000; or (ii) the State income tax imposed for the taxable year calculated before the application of the credits allowed under 10-701, 10-701.1, and 10-741 of the Tax-General Article but after the application of any other credit allowed. If you have income that is exempt on federal Form 1040NR because of a treaty between the United States and your country of residence, you must add back this income on your Maryland return. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. See instruction 4 of the nonresident booklet. Individuals who are eligible to claim the Community Investment Tax Credit (CITC), and who are not PTE members may elect to claim this credit on Part H of Form 502CR, instead of claiming the credit on Form 500CR. Men Civil features can be viewed alphabetically or sorted by County. You should use the Military Worksheet A to compute the adjustment to the standard deduction or itemized deductions as well as exemptions. Any funds in the account for which a subtraction was claimed and not expended on eligible costs by December 31 of the last year following the 15-year period is subject to taxation as ordinary income. Whether you file electronically using our free iFile service, hire a professional preparer, have us prepare it for free, or complete a paper return, filing a Maryland tax return is easy. See Instructions 26 and 29 in the Maryland tax booklet. You should file Form PV only if you are making a payment with your extension request. Baltimore City uses the property Block and Lot reference which is part of the account number. If a taxpayer calls and their representative is present the taxpayer can give permission for the representative to speak to us at that time. If the account holder withdraws any funds from the account for which a subtraction has been claimed for a purpose other than eligible costs for the purchase of a home, the funds are considered taxable ordinary income for the tax year in which they were withdrawn and the account holder must pay a penalty equal to 10% of the amount withdrawn. Filing a part-year return in your first year of residency may help you avoid receiving a notice asking why you did not file with Maryland the previous year. Individuals who are eligible to claim the Endow Maryland income tax credit, and who are not PTE members may elect to claim this credit on Part I of Form 502CR, instead of claiming the credit on Form 500CR. Maryland Form 548P (Reporting Agent Authorization). Developmental Disabilities Services and Support Fund. +'?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'audit') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+
For more information, see Sales of Real Property by Nonresidents (below). For more information, see Employer Withholding Tax Alert: Important Information for Spouses of U.S. Military Servicemembers and Administrative Release 1: Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland. Instruction 26 in the Maryland resident tax booklet outlines the following steps for completing your part-year tax return correctly: Part-year residents with pensions should complete the pension exclusion worksheet using total taxable pension and total Social Security and Railroad Retirement benefits as if you were a full-year resident. The value of your exemptions (line 19) must be prorated using the Maryland income factor. Decide on what kind of eSignature to create. Categories: Local Income Tax Instructions and Regulations: File Type: Download: 3556: Size: 0.00 KB: Create Date: January 1, 1970: Last Updated: November 10, 2016: File Action; The maximum amount of credit allowed is $1,500 for each qualifying individual. If you work in Maryland but reside in a local jurisdiction of Alabama, Delaware, Indiana, Kentucky, Michigan, Missouri, New York, Ohio, and Pennsylvania that imposes a local income or earnings tax on Maryland residents, you must file Form 515. The IRS has the EITC Assistant in English and a Versin en Espaol. The exemption became effective on July 1, 2006. 4 Digit Political Subdivision Code (See Instruction 6) Maryland Political Subdivision (See Instruction 6) 4 City MD 7 ZIP Code 8 Maryland County 4 MD Address Line 1 (Maryland Street Number and Name - No PO Box) For more information about the filing situation for military residents in Maryland, see Instruction 29 in the Maryland resident tax booklet. What is Maryland's state income tax rate? If you are a qualified licensed physician or a qualified nurse practitioner who served without compensation as a preceptor, you may be eligible to claim a nonrefundable credit against your State tax liability. Make checks and money orders payable to Comptroller of Maryland. If you are a nonresident and amending your Maryland income tax returns, you should obtain a Form 505X and a nonresident tax booklet for the year you wish to amend so that you will have the proper instructions and rates. You may want to consult with a tax professional to review specific requirements. Taxpayers who donate to a qualified charitable entity may subtract up to $1,000 of donations to a qualified charitable entity from their federal adjusted gross income to determine their Maryland adjusted gross income. You can call or visit any of our taxpayer service offices to receive free state tax assistance. +'?Tag=true&ID={ItemId}&List={ListId}'); return false;}}, null); javascript:SP.UI.ModalDialog.ShowPopupDialog('{SiteUrl}'+
If you sell or exchange real property that you own in Maryland, tax must be withheld at the time of sale unless a specific exemption applies. If you or your spouse is 65 or over or blind, you are entitled to an extra $1,000 personal exemption, in addition to the regular personal exemption that you may be entitled to. This request should be sent to the Revenue Administration Division, Taxpayer Accounting Section (Special Allocations), P.O. Prorate the amount on line 5 by the number of months of Maryland residence divided by 12. To claim the benefit, complete Form 502 and follow the instructions included in the resident tax booklet for line 13. See Maryland Form Income Chart and instructions. Does Maryland offer a tax break for long-term care insurance? Have higher debt burden to income ratios; Graduated from an institution of higher education located in Maryland; Did not receive a tax credit in a prior year; or. + '?List={ListId}&ID={ItemId}'), /_layouts/15/images/sendOtherLoc.gif?rev=43, javascript:GoToPage('{SiteUrl}' +
To the extent the credit is earned in any year and it exceeds the State income tax, you are entitled to an excess carryover of the credit until it is used or it expires five years after the credit was earned, whichever comes first. The credit is available for owner-occupied residential property, as well as income-producing property. Put a zero in Exemption Box a. eFile your Maryland tax return now eFiling is easier, faster, and safer than filling out paper tax forms. If you donated an easement to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Foundation or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, view sheds or historic properties, you may be eligible for a tax credit. A nonresident entity must make an 8.25% payment. The devices must be buoyant and assist in the growth of oysters for the width of the pier. mhec.maryland.gov. The Maryland General Assemblys Office of Legislative Audits operates a toll-free fraud hotline to receive allegations of fraud and/or abuse of State government resources. The retirement income must have been received as a result of any of the following military service: 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. SU,F's Musings from the Interweb. The donations are divided evenly between the Chesapeake Bay Trust and the Wildlife and Heritage Division of the Maryland Department of Natural Resources. 2023 . 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. Military service may entitle you to special tax breaks for overseas pay and retirement income. 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. If you live in Maryland and work in Washington, D.C., Pennsylvania, Virginia or West Virginia you should file your state income tax return with Maryland. Statewide Map of 2002 Legislative District Plan, as ordered by Court of Appeals, June 21, 2002. Try opening a PDF in Safari again and yes, it should work, using Safari's own "native" PDF reader. The contractor, American Legal Publishing, will provide this service. FREE for simple returns, with discounts available for TaxFormFinder users! Not have the credit claimed by anyone in any other tax year. Enter the prorated exemption amount on line 19 of Form 502. The First-Time Homebuyer Savings Account Subtraction may be claimed on Form 502SU by a Maryland resident who has not owned or purchased, either individually or jointly, a home in the State in the last 7 years and who has contributed money to a first-time homebuyer savings account. If you had losses or adjustments to income on your federal return, write on line 5 those loss or adjustment items, which were realized or paid when you were not a resident of Maryland. Form 502: 2020 TAX RETURN RESIDENT INCOME MARYLAND (Comptroller of Maryland) EDITING TEMPLATE Form 502: 2020 TAX RETURN RESIDENT INCOME MARYLAND (Comptroller of Maryland) . Maryland Form 548 Instructions
INFORMATION . Calculate the standard deduction using the worksheet in Instruction 16 of the tax booklet. If you were domiciled in Maryland on the last day of the tax year, or you maintained a place to live in Maryland and were physically present in Maryland for more than six months (183 days) of the tax year, then you are a legal Maryland resident. Use the county, city, town or taxing area of which you were a resident on the last day of your Maryland residence. You may claim the same number of exemptions on your Maryland return that were allowed on the federal 1040NR. Maryland allows the same six-month extension for filing and paying personal income taxes for military and support personnel serving in a designated combat zone or qualified hazardous duty area as allowed by IRS. Gabriel Project Cluster of Montgomery County, Maryland, Inc. You were 65 or older or totally disabled, or your spouse was totally disabled, on the last day of the tax year; and. You must report the credit on Maryland Form 502, 505 or 515. 2022; June; 9; 4 digit political subdivision code, maryland 2020; 4 digit political subdivision code, maryland 2020 This credit is in addition to the subtraction modification available on the Maryland return for child and dependent care expenses. The individual who claimed the credit shall pay the total amount of the credit claimed as taxes payable to the State for the taxable year in which the event requiring recapture of the credit occurs.