If you are a nonresident with military income only, you do not have to file a Maryland income tax return. Incomplete applications will not be processed. Be sure to use the correct rate for your local jurisdiction. For more information about the combat zone provision, visit the IRS Web site at www.irs.gov. You should offer an amount you are able to pay. 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. 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. Sort alphabetically if you need to. 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. from the joint federal adjusted gross income, on the line for nonresident income. If you work in any other state on a regular basis, it's a good idea to contact that state's taxing authority to determine your taxable status from their perspective. Donors claim the credit by including the certification at the time the Maryland income tax return is filed. You and/or your spouse are legal residents of another state and neither you nor your spouse has earned non-military income in the state of Maryland. The dependents are entitled to an additional exemption for age if they are 65 years of age or older. If you are a nonresident, you must file Form 505 and Form 505NR. 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 were domiciled in Maryland on the last day of the taxable year, or you maintained a place of abode (a place to live) in Maryland, and were physically present in Maryland for more than six months of the tax year, then you are a legal resident. 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. For more information contact: Department of Housing and Community Development Division of Neighborhood Revitalization 2 N. Charles St., Suite Baltimore, MD 21202 410-209-5800 There are three exceptions to this: rollover, bankruptcy, and administrative costs charged by the financial institution. A health care practitioner (i.e., a licensed physician, a physician assistant, or a registered nurse practitioner) who served as a preceptor in a preceptorship program approved by the Maryland Department of Health may claim a credit on line 3 in the amount of $1,000 for each physician assistant student rotation for which the health care practitioner served as a physician assistant preceptor without compensation. Additional exemptions are allowed for age and blindness for Maryland purposes which will be computed in this area. Search. Resident military personnel who develop a state income tax liability in Maryland are also liable for the local income tax. Chesapeake Bay and Endangered Species Fund. The Earned Income Tax Credit, also known as Earned Income Credit (EIC), is a benefit for working people with low to moderate income. Exemptions, deductions and certain credits must be prorated using the Maryland income factor. See Instruction 7 in the tax booklet. If mailing the forms they can be sent to: Comptroller of Maryland (For information on how to report this addition and penalty, refer to Instructions 12 and 22 in the Maryland Resident tax booklet.) If this applies to you and you were physically present in the state for 183 days or more, you must file a full-year resident return. 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. + '?List={ListId}&ID={ItemId}'), /_layouts/15/images/sendOtherLoc.gif?rev=43, javascript:GoToPage('{SiteUrl}' + By answering questions and providing basic income information, taxpayers can use the IRS EITC Assistant to: Use the Comptroller of Maryland 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. The filing levels also apply to nonresident taxpayers who are required to file a Maryland return. You must have filed all returns required to be filed with the Comptroller's Office or have been assessed by the Comptroller's office for not filing a required tax return. The political subdivision information includes the 4 DIGIT POLITICAL SUBDIVISION CODE, MARYLAND POLITICAL SUBDIVISION, PHYSICAL STREET ADDRESS LINE 1, PHYSICAL STREET ADDRESS LINE 2, CITY, ZIP CODE +4, and MARYLAND COUNTY fields. '/_layouts/15/expirationconfig.aspx' We offer several ways for you to obtain Maryland tax forms, booklets and instructions: You can also file your Maryland return online using our free iFile service. Make sure you check both boxes in the Exemptions section for each of your dependents who are age 65 or over. Maryland Municipal Codes | Maryland Courts 361 Rowe Boulevard Annapolis, MD 21401 410-260-1430 | 888-216-8156 lawlibrary@mdcourts.gov Thurgood Marshall State Law Library Maryland Municipal Codes The publishers of the websites on this page make every effort to keep their sites updated in a timely fashion. Public Comments Welcomed on the Draft FY 2022 Budget. You do not lose your resident status if you are stationed outside of Maryland during the taxable year. Phone: (410) 767-3300 or (800) 974-0203 Complete Part E of Form 502CR and include Form 502CR with your return. You can use the tables below to determine the percentage of the federal credit that can be claimed on your Maryland return: If the credit is more than your tax liability, and your federal adjusted gross income does not exceed $55,750 ($83,650 for individuals who are married filing jointly), you may be entitled to claim a refund of any excess credit. For a period not to exceed 10 years, an account holder may claim a subtraction for up to $5,000 of the amount contributed by the account holder to their account during the taxable year for which the subtraction is claimed plus earnings for the taxable year, up to $50,000 of earnings accrued over the 10-year period. 4 digit political subdivision code, maryland 2020. Use this formula: Total state exemption amount X Maryland income factor = Prorated exemption amount. Can I have state tax withheld from my pension? If you lived in Maryland only part of the year, you must file Form 502. See Instruction 14 in the resident tax booklet or Instruction 16 in the nonresident tax booklet. If you were eligible for a Child and Dependent Care Credit on your federal income tax return, Form 1040 or 1040A for the tax year, you may be entitled to a credit on your Maryland state income tax return. 2020 2019 2018 2017 Other previous versions. Complete the Subtractions from Income area using Instruction 13. If you are required to file federal Form 1040NR (or 1040-NR-EZ) to the IRS as a nonresident alien, how you file your Maryland income tax return depends on whether you are a legal resident of Maryland or a nonresident. Article 3. For more information, see Estimated Taxes. The credit can be claimed on Maryland forms 502, 504, 505 or 515. 2023 . Maryland Form 548 Instructions 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. You may choose to file a joint resident return using Form 502, or your civilian spouse may file a separate resident return. Attach revised Forms 505 and 505NR to your amended return. You have declined to pursue or exhausted all avenues of administrative appeal. However, you will have until April 30th to make your electronic payment. Ordinances; Building Code Documents; Standards and Specifications for Construction Manual; SERVICES OUR COUNTY GOVERNMENT BUSINESS. Single copies of the County Charter are available for free by sending a self . 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. Tax Officers: The local tax filing deadline is April 18, 2022, matching the federal and state filing dates. Complete the. If you are filing a joint return, see the SPECIAL NOTE in Instruction 19. An account holder who withdraws money from the account and, within 60 days, deposits the money in a new first-time homebuyer savings account held by a different financial institution or the same financial institution is not subject to the tax and penalty. Businesses or individuals who contribute to approved Community Investment Programs may be eligible for a credit against the Maryland State income tax. If you are a retired member of the military, you may be able to subtract up to $5,000 of your military retirement income from your federal adjusted gross income before determining your Maryland tax. Complete the Exemptions area. 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) You are required to file a return if your gross income exceeds the amount listed below for your filing status. The political subdivision information includes the 4 DIGIT POLITICAL SUBDIVISION CODE, MARYLAND POLITICAL SUBDIVISION, PHYSICAL STREET ADDRESS LINE 1, PHYSICAL STREET ADDRESS LINE 2, CITY, ZIP CODE +4, and MARYLAND COUNTY fields. If you request direct deposit on your electronic return, your refund should be in your bank account within 72 hours of acknowledgement from the Revenue Administration Division. As the military spouse, you remain a nonresident for purposes of Maryland taxation, and are not required to file a Maryland return, unless you received non-military income from Maryland sources. Do not include income from Social Security or Railroad Retirement benefits when determining your gross income. A PSD code stands for political subdivision codes. 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. I am retired from the federal government. Among the powers granted to municipalities is the authority to impose property taxes and annually set property tax rates for municipal taxation. The credit is limited to the amount paid, less any reimbursement, up to the maximum allowed credit. Power of attorney forms can be mailed, faxed or scanned and e-mailed. If using a PO Box address, enter PO Box and the PO Box number on Current Mailing Address Line 1. Tax information can be disclosed to the appropriate party possessing power of attorney if the "Check Here" box on the appropriate form (Form 502, Form 505, etc.) If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. The credit can be claimed on Maryland forms 502, 505 or 515. 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. The exemption became effective on July 1, 2006. +'?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'tag') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ Form 502: 2020 TAX RETURN RESIDENT INCOME MARYLAND (Comptroller of Maryland) EDITING TEMPLATE Form 502: 2020 TAX RETURN RESIDENT INCOME MARYLAND (Comptroller of Maryland) . If you are both part-year and military, place a "P" and "M" in the box. If you ended residence in Maryland in 2021, the last day of the "tax year" was the day before you established residence in another state. 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. Contributions to the Developmental Disabilities Services and Support Fund help provide vital support to children and adults with disabilities such as autism, cerebral palsy, and Down syndrome. Exemption certificates issued to qualifying veterans' organizations will expire on September 30, 2017. 110 CARROLL STREET Enter your total exemption allowance on line 19 of Form 502. Intend to establish new residence in a specific jurisdiction. 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. 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. and Street Name No PO Box MD City Single If you can be claimed on another person s tax return use Filing Status 6. . Apply online . To claim the credit, you must file Maryland Form 502, 505 or 515. Note: A copy of the required certification from the Maryland Higher Education Commission must be included with Form 502CR. The credit amount is limited to the lesser of the individual's state tax liability for that year or the maximum allowable credit of $5,000. Complete the Part-Year/Military area on the front of Form 502. For more information on filing an amended return please see Instruction 28 in the Maryland resident tax booklet. Occasionally, .PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. You may contribute any amount you wish to the Chesapeake Bay and Endangered Species Fund, using line 35 of Form 502, line 22 of Form 504, or line 38 of Form 505. Married couples who filed joint federal returns but had different tax periods. The health care practitioner must have worked a minimum of three rotations, each consisting of at least 100 hours of community-based clinical training in family medicine, general internal medicine, or general pediatrics. Resident -Your permanent home is or was in Maryland (the law refers to this as your domicile). Maryland does not tax Social Security and/or Railroad Retirement benefits. Another method of allocating itemized deductions may be allowed. Accreditation Section/Lead Program/05-2020 County Codes What You Need to Know A county code is a two-digit number used to identify a particular county. Make checks and money orders payable to Comptroller of Maryland. Zoning Ordinance. Your Maryland income without allowing you the non-Maryland subtractions will be the denominator. 2002-2010. PO Box 8888 If you are a nonresident and need to amend your return, you must file Form 505X. View the Online Municipal Code Please note that newly adopted amendments may not be immediately available online; updates are done several times throughout the year. The devices must be buoyant and assist in the growth of oysters for the width of the pier. 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. Five municipalities are located in more than one county. Map of Governor's 2002 Legislative District Plan, submitted January 9, 2002. Two years must have passed since you became liable for the tax. Part-year residents see Instruction 26. For more information about the filing situation for military residents in Maryland, see Instruction 29 in the Maryland resident tax booklet. Make sure you check both boxes (4) and (5) of the Dependent Form 502B for each of your dependents who are age 65 or over. No matter what company you select, you can always return to file your Maryland tax return for free online, using our iFile or bFile services. You may include only subtractions from income that apply to income subject to Maryland tax. The amount of this credit may not exceed $10,000. Maryland Form 502 now requests a 4 digit Political Subdivision Code as well as the Maryland Political Subdivision. Employer Withholding Tax Alert- Important Information for Spouses of U.S. Military Servicemembers, Administrative Release 1: Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland, Important Information for Spouses of U.S. Military Servicemembers, Get a copy of a previously filed tax return, Haga clic aqu para obtener formularios e instrucciones en espaol, 2022 Estate and Fiduciary Forms - current year, 2022 Sales and Use Tax Forms - current year, download the newest version for free online, https://support.apple.com/downloads/#safari, https://www.adobe.com/products/reader-mobile.html. Baltimore, Maryland 21201. See Instructions 26 and 29 in the Maryland tax booklet. The contractor, American Legal Publishing, will provide this service. You are allowed a higher income level before being required to file a return, and you are entitled to an additional personal exemption of $1,000. Subtract military pay and the military taxpayer's portion of any investment income (interest, dividends, etc.) The Comptroller's Office will no longer accept the federal Form 2848 or federal Form 8821 as power of attorney forms for Maryland tax purposes. The following links offer more information about helpful tax benefits and other unique filing situations that affect military families in Maryland. Complete your Maryland return through the line labeled "Maryland Tax.". Codes, Ordinances, and Regulatory Documents . If you are filing a joint return, you must attach a pro forma Form 505 and Form 505NR. However, you will be taxed as a nonresident on any portion of federal adjusted gross income that was derived from any real or personal property that is located in Maryland as well as non-military income earned in Maryland, including income from Maryland lottery prizes. Disclaimer: These codes may not be the most recent version. You should see one, or more files with, AdobePDFViewer. To qualify for the credit, the licensed physician must have worked in an area of Maryland identified as having a health care workforce shortage by the Maryland Department of Health (MDH). Married senior citizens who both receive wages, interest, pension, business or other kinds of income that are subject to Maryland tax can subtract up to $1,200 or the income of the spouse, whichever is less. If the property is owned jointly by more than one individual such as a husband and wife, each individual owner is entitled to the credit based on their percentage of ownership. The local income tax is calculated as a percentage of your taxable income. For more information, see Sales of Real Property by Nonresidents (below). The political subdivision information includes the 4 DIGIT POLITICAL SUBDIVISION CODE, MARYLAND POLITICAL SUBDIVISION, PHYSICAL STREET ADDRESS LINE 1, PHYSICAL STREET ADDRESS LINE 2, CITY, ZIP CODE +4, and MARYLAND COUNTY fields. To pay your taxes, you may request electronic funds withdrawal (direct debit) payments on your electronic return. A current edition of the County Code is enacted as positive law every four years and is supplemented at the end of each legislative year. Contributions to this fund support projects to restore wetlands, plant trees and protect threatened plants and animals. Use the rules for filing separate returns in Instruction 8 of the Maryland resident tax booklet. Year(s): 1935 - 1953 Call Number: MD 057 Publisher / Printer: Maryland Geological Survey Number of Sheets: 1 . Please send your written request along with your completed Maryland return, a copy of your federal return including Schedule A and a copy of the other state's return. There is a newer version of the Maryland Code . 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. For further information on how to file, see the links below. Use the county, city, town or taxing area of which you were a resident on the last day of your Maryland residence. The credit is equal to the difference in the fair market values of the property reduced by payments received for the easement. For more information, see the instructions in the Maryland resident tax booklet and nonresident tax booklet. There are 290 county subdivisions in Maryland known as minor civil divisions (MCDs). If you are using Form 505, enter the amount on line 19 and use code letter "e.", If you receive a sum of money that is not taxable on the 1040NR form, and that same item would not be taxable regardless of what country you are from, then this item would not generally be taxable on the Maryland tax return. A change of address for business taxes must include the Federal Identification Number (FEIN) and the Maryland Central Registration Number (CR), old address, new address and your signature. To avoid dual taxation, you can get a credit for taxes paid to Delaware and/or a locality in Delawareby completing Maryland Form 502CR and filing it with your Maryland income tax return. Remove yourself from the previously held jurisdiction. You have incurred a delinquent tax liability that has resulted in an assessment. For additoinal information, contact the Maryland Environmental Trust at 410-514-7900, the Maryland Agricultural Land Preservation Foundation at 410-841-5860, or the Department of Natural Resources at 410-260-8367. This request should be sent to the Revenue Administration Division, Taxpayer Accounting Section (Special Allocations), P.O. You included on your federal return income received as a pension, annuity or endowment from an "employee retirement system." 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 on Form 502B. Benefits of MeF . Prorate the standard deduction using the following formula: Standard deduction X Maryland income factor = Prorated standard deduction. For more information contact: Department of Housing and Community Development Division of Neighborhood Revitalization 2 N. Charles St., Suite Baltimore, MD 21202 410-209-5800 The State of Maryland does not tax the military pay, and does not use the military pay to increase the tax liability imposed on other income earned in Maryland. Complete a separate column on Form 502CR Part C for each spouse. You may submit your completed paper tax form, or obtain assistance in person at any of our local branch offices. Donors seeking the tax credit must apply to the Comptroller for a tax credit certificate in the calendar year that the donation is made.