Maryland Income Tax Forms & Instructions Booklet

Income Tax Forms & Instructions Booklet
2025 Resident Instruction Booklet
MARYLAND

2025 State & Local Tax Forms & Instructions
For filing personal state and local income taxes for full- or part-year Maryland residents

Antietam National Battlefield
Located in Sharpsburg, Maryland,
stands as a solemn reminder of the
American Civil War Battle of
Antietam that occurred on
September 17, 1862.

Fort McHenry National
Monument and Historic Shrine
Fort McHenry National
Monument and Historic Shrine,
a U.S. National Park Service site
in Baltimore, Maryland, is
renowned for its valiant defense
during the Battle of Baltimore on
September 13-14, 1814.

St. Mary’s City
Historic St. Mary's City marks the spot
where Maryland's colonial story began,
serving as its first European settlement
and capital. Visitors can step back in
time, exploring reconstructed
landmarks like the State House and
the Dove.

Brooke E. Lierman, Comptroller

Harriett Tubman
Underground Railroad
National Historical Park
The Harriet Tubman Underground
Railroad National Historical Park
in Maryland serves as a powerful
tribute to the life and courageous
actions of Harriet Tubman.

Scan to check your refund
status after filing.

Welcome to the Maryland 2025 Tax Year Booklet
As we mark another year of serving Marylanders, we continue our annual tradition of highlighting the places that make our state unique. This year, we turn our attention to four of Maryland’s
most significant federally designated landmarks and historical sites, places that preserve our
state’s history and strengthen Maryland’s economy. These landmarks are more than just a destination; they are part of Maryland’s ongoing story, enriching our understanding of the past,
contributing to our communities’ vitality, and reminding us that history is not something behind
us but something we carry forward with us every day. Read below to learn more about these
important federal parks and monuments and send us your ideas on the attributes that make
Maryland unique that we should highlight in the coming years!

Antietam National Battlefield
Located in Sharpsburg, the Antietam National Battlefield is hallowed ground in American history.
During the American Civil War, on September 17, 1862, it was the site of the bloodiest singleday battle in U.S. history, with over 23,000 casualties. This pivotal Union victory gave President
Abraham Lincoln the confidence to issue the preliminary Emancipation Proclamation, changing
the course of the Civil War. Today, the battlefield welcomes hundreds of thousands of visitors annually, drawing Civil War enthusiasts, students, and families from across the nation, supporting
local businesses, and reinforcing Maryland’s role as a steward of American heritage.

Fort McHenry National Monument and Historic Shrine
During the War of 1812, the fort’s defenders held firm against a British bombardment, inspiring
Francis Scott Key to pen the poem that would become our national anthem. As both a revered
symbol of national identity and an active tourism hub, Fort McHenry generates significant economic activity for Baltimore and Maryland’s broader hospitality and cultural sectors, offering
visitors a powerful, immersive experience of a pivotal moment in American history.

St. Mary’s City
Historic St. Mary’s City invites visitors to explore the origins of European settlement in what
would eventually become the state of Maryland. As Maryland’s first capital and one of the earliest planned communities in colonial America, it offers reconstructed landmarks and archaeological insights into the lives of both European settlers and the Native peoples they encountered.
Operated as a state-run museum with support from federal and academic partners, St. Mary’s
City is both a living classroom and an economic engine, attracting tourists, scholars, and students year-round.

Harriet Tubman Underground Railroad National Historical Park
Located on Maryland’s Eastern Shore, this park honors one of the most courageous figures in
American history. Harriet Tubman, born into slavery in Dorchester County, led more than 70
people to freedom and changed the course of the nation’s moral conscience. Her namesake
park, designated by Congress in 2013, now welcomes tens of thousands of visitors annually.
It offers exhibits, walking trails, and storytelling illuminating Tubman’s legacy. The park also
supports the region’s economy by anchoring heritage tourism along the scenic byways of the
Eastern Shore.

A Message from Comptroller Brooke E. Lierman

Greetings!
Thank you for reviewing the 2025 Maryland State Tax Forms and Instructions. Every year we release this publication to make
navigating our tax system easier for Marylanders, offering updates on tax code changes and steps for completing the tax filing
process.
It has been a busy and successful year at the Office of the Comptroller, one delivering new tools that make government work better, new reports that
provide insights into our economy, and new initiatives that make our 1,200-person agency more accessible, efficient, and accountable to the people we
serve. Although we have more to do, we have made significant progress in our agenda to modernize the agency, use our resources to better serve all
Marylanders, and ensure our state is well-positioned for long-term economic success.
The core of our work revolves around taxes, which help fund our roads, beautify our parks, modernize our schools, and keep our elders healthy. During
the 2025 tax filing season, the Comptroller’s Office processed over 3 million returns and issued over 1.8 million refunds valued at more than $2.4 billion.
We were also to be one of the states that offered an easier and better way to file tax returns: Direct File. Nearly 6,000 Marylanders successfully used
Direct File – the free online tax filing option from the IRS and our partners at Code for America to file federal and state tax returns. Over 95% of those
individuals who used it reported that they would recommend it to their family and friends if it were offered again. While its fate is uncertain due to the
change in Administration, we were grateful to be able to offer this easy system for Marylanders in 2025.
We continue to make government work better by modernizing our agency, including launching a brand new, state-of-the-art website, making it easier to
find the information you need, access resources, and accept payments, so you no longer need to write checks! The revamped site features a dedicated web
page and a series of webinars explaining how 2025 Tax Year changes affect Marylanders. Please visit it at www.marylandcomptroller.gov.
I am also pleased to report that the General Assembly passed our agency’s priority bills during the 2025 Legislative Session. Together, these bills will
update and streamline the agency’s operations for the 21st century, improve service delivery, and reduce costs for Marylanders over the long term.
One measure updates the Abandoned Property Act governing our decades-old Unclaimed Property program. This law change, coupled with our new
technology, will allow Marylanders to claim more kinds of unclaimed property more easily. Last year, Maryland returned $60 million in unclaimed
property, and we anticipate reuniting more Marylanders with their unclaimed assets once we implement the new system by the end of 2025.
From my seat on the Board of Public Works, I ensure that Maryland’s procurement dollars are spent in ways that support all Marylanders. In the 2024
calendar year, we approved more than $16 billion in state expenditures to local governments, non-profits, and business owners of all backgrounds while
nearly tripling our support of Minority Business Enterprises over the previous year. These investments develop infrastructure, improve public spaces, and
spur development and economic activity that will strengthen our state for all residents.
In addition, as Vice Chair of our state’s pension system, I ensure that our investments prioritize sustainability, long-term resilience, equity, and innovation.
Over the past year, I’ve expanded access to our pension fund for smaller, diverse, and local investment firms. I helped establish a Climate Advisory Panel
to safeguard retiree benefits against long-term climate risk, helped produce a report on in-state investments, and convened stakeholders to explore how
pension dollars can drive strong economic impact for Marylanders.
Our Office of the Taxpayer Advocate now offers support to Maryland taxpayers in resolving their most complex issues. This team is dedicated to reducing
red tape, enhancing transparency, and using data to improve our customer service. Taxpayers can also visit our new customer relationship management
portal, MyComConnect, by selecting “Get Help Now” from our homepage at www.marylandcomptroller.gov.
And through it all, our team of researchers is leveraging office resources to support economic growth and examine the issues that impact our state’s
finances. The reports we released this year on housing, climate, school construction costs and the impact of the federal government in Maryland helped
uncover opportunities for growth, smart spending, and forward-thinking initiatives that strengthen our state. We look forward to examining additional
issues that matter to Marylanders in the coming year. Find all our research reports at www.marylandcomptroller.gov/reports.
We look forward to continuing to be a strong partner in supporting individuals, businesses, and government partners across Maryland to foster strong,
stable, and connected communities, a prosperous economy, and help all Marylanders reach their full potential.
My Best

Brooke E. Lierman
	Comptroller of Maryland

TABLE OF CONTENTS

NEW FOR 2025

New local tax brackets for 2025 . . . . . . . . . . . . . . ii

Federal Legislation

Getting Help. . . . . . . . . . . . . . . . . . . . . . . . . . .  iii

Decoupling From Certain Provisions of One Big Beautiful Bill Act:
Maryland is automatically decoupled from certain business provisions
of the One Big Beautiful Bill Act (Public Law 119-21) as they apply
to taxable year 2025 and preceding years. The decoupled provisions
include: full expensing of domestic research and experimental
expenditures, modification of limitation on business interest, and
special depreciation allowance for qualified production property. Forms
500DM, 502SU, 505SU, 510/511 K-1, and 504 K-1 were updated to
reflect the decoupling. For more information on the One Big Beautiful
Bill Act and decoupling go to marylandcomptroller.gov.

What you should send. . . . . . . . . . . . . . . . . . . .  iv
Five Fast Frequently Asked Questions . . . . . . . . .  iv

INSTRUCTION. . . . . . . . . . . . . . . . . . PAGE
1. Who must file?. . . . . . . . . . . . . . . . . . . . . . .  1
2. Use of federal return. . . . . . . . . . . . . . . . . . .  2
3. Maryland Healthcare Coverage. . . . . . . . . . . .  2
4. Name and address. . . . . . . . . . . . . . . . . . . .  2
5. Social Security number(s). . . . . . . . . . . . . . .  2
6. Maryland political subdivision information. . . .  3

State Legislation

7. Filing status. . . . . . . . . . . . . . . . . . . . . . . . .  4

State Income Tax Rates: The State income tax brackets have been
altered beginning in tax year 2025. The Comptroller will waive interest
or penalties on underpaid estimated income taxes for calendar year
2025 if the underpayment is the result of the liability created by the
tax rate changes. See page 32 for the updated rate information.

8. Special instructions for married
filing separately.. . . . . . . . . . . . . . . . . . . . . .  4
9. Part-year residents. . . . . . . . . . . . . . . . . . . .  5
10.	Exemptions. . . . . . . . . . . . . . . . . . . . . . . . .  5
11.	Income. . . . . . . . . . . . . . . . . . . . . . . . . . . .  5
12.	Additions to income . . . . . . . . . . . . . . . . . . .  5
13.	Subtractions from income. . . . . . . . . . . . . . .  7
14.	Itemized Deductions. . . . . . . . . . . . . . . . . . . 13
15.	Figure your Maryland Adjusted Gross Income. 13
16.	Figure your Maryland taxable net income . . . . 13
17.	Figure your Maryland tax. . . . . . . . . . . . . . . . 14
18.	Earned income credit, poverty level credit,
credits for individuals and business tax credits.14
19.	Local income tax and local credits . . . . . . . . . 17
20.	Total Maryland tax, local tax
and contributions. . . . . . . . . . . . . . . . . . . . . 18
21.	Taxes paid and refundable credits.. . . . . . . . . 18
22.	Overpayment or balance due. . . . . . . . . . . . . 20
23.	Telephone numbers, code number, signatures
and attachments.. . . . . . . . . . . . . . . . . . . . . 21
24.	Electronic filing, mailing and payment
instructions, deadlines and extension. . . . . . . 21
25.	Fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . 22
26.	Special instructions for part-year residents.. . . 22
27.	Filing return of deceased taxpayer. . . . . . . . . 23
28.	Amended returns. . . . . . . . . . . . . . . . . . . . . 24
29.	Special instructions for military taxpayers. . . . 25
◊

Maryland Tax Tables. . . . . . . . . . . . . .  26-32

Additional 2% Tax on Net Capital Gain Income and Form 502CG:
Filers with a federal adjusted gross income in excess of $350,000 are
now subject to an additional 2% tax on certain net capital gain income
received. See Instructions 16, 17, and new Form 502CG for additional
details.
Deductions: Beginning tax year 2025, itemized deductions for filers
with a federal adjusted gross income of $200,000 ($100,000 for
married filing separately) must be reduced based on their income.
The standard deduction has been increased for all filing statuses. See
Instructions 14 and 16 for additional information.
Addition and Subtraction Modifications: There are three new
income tax addition modifications. For more information, see
Instruction 12. There are three new income tax subtraction
modifications and one updated subtraction modification. For more
information, see Instruction 13.
Tax Credits: There are two updated income tax credits. For more
information, see Instruction 18 (Line 24, Code Letter j.) and Instruction
21 (Line 44, Number 8).
Building Opportunities for Nurses Act of 2025 – House Bill 19:
This bill extends the termination date of the Preceptors in Areas with
Health Care Workforce Shortages Tax Credit to June 30, 2030.
Tax Relief and State Personnel Equality for Service Members
Act – Senate Bill 278/House Bill 691: This bill clarifies that the
subtraction for military income includes reservists called to active
duty. Additionally, this bill requires the income tax be abated (1) for
deceased members of the uniformed services (including NOAA and
PHS) and (2) if the death occurs while (or as a result of) serving in a
public health emergency response area.
Next Generation Energy Act – Senate Bill 937/House Bill 1035:
This bill establishes a subtraction for legislative energy relief refunds.
Beginning in tax year 2025, to the extent that a legislative energy
relief refund is included in federal adjusted gross income, the amount
is subtracted to determine Maryland adjusted gross income.
Budget Reconciliation and Financing Act (BRFA) – House Bill 352:
This bill introduces new State income tax brackets and rates. It also
establishes a new income-based, phase-out formula for the Maryland
Child Tax Credit. This bill also increases the standard deduction and
reduces the itemized deduction for certain individuals. Additionally, this
bill imposes an additional 2% tax on the net capital gain income of
certain individual’s Maryland adjusted gross income, with exceptions.

i

NEW LOCAL TAX BRACKETS FOR 2025
The Anne Arundel County Tax Table has been updated. See marylandcomptroller.gov.
Anne Arundel County
For taxpayers with filing statuses of Single, Married Filing
Separately, or Dependent, their local tax rate is
as follows:

For taxpayers with filing statuses of Married Filing Jointly, Head
of Household, or Qualified Surviving Spouse, their local tax rate
is as follows:

(1)	 For a filer with taxable net income of at least $1 but not over
$50,000, 2.7% of the filer’s taxable net income;

(1)	 For a filer with taxable net income of at least $1 but not over
$75,000, 2.7% of the filer’s taxable net income;

(2)	 For a filer with taxable net income of at least $50,001 but not
over $400,000, $1,350 plus 2.94% of the filer’s taxable net
income over $50,000; and

(2)	 For a filer with taxable net income of at least $75,001 but not
over $480,000, $2,025 plus 2.94% of the filer’s taxable net
income over $75,000; and

(3)	 For a filer with taxable net income of at least $400,001,
$11,640 plus 3.2% of the filer’s taxable net income over
$400,000;

(3)	 For a filer with taxable net income of at least $480,001,
$13,932.00 plus 3.2% of the filer’s taxable net income over
$480,000;

Find the income range in the Anne Arundel County tax table at marylandcomptroller.gov that applies to the amount on Line 20 of Form
502. If your taxable income is $100,000 or more, use the Anne Arundel County Tax Computation Worksheet Schedule (19D) at the end of
the tax table.
Frederick County
For taxpayers with filing statuses of Single, Married Filing
Separately, or Dependent, their local tax rate is as follows:
(1)	 .0225 for taxpayers who have a taxable net income of at
least $1 and not exceeding $25,000;
(2)	 .0275 for taxpayers who have a taxable net income of at
least $25,001 and not exceeding $50,000;
(3)	 .0296 for taxpayers who have a taxable net income of at
least $50,001 and not exceeding $150,000; or
(4)	 .0320 for taxpayers who have a taxable net income of
$150,001 or more;

For taxpayers with filing statuses of Married Filing Jointly, Head
of Household, or Qualified Surviving Spouse, their local tax rate
is as follows:
(1)	 .0225 for taxpayers who have a taxable net income of at
least $1 and not exceeding $25,000;
(2)	 .0275 for taxpayers who have a taxable net income of at
least $25,001 and not exceeding $100,000;
(3)	 .0296 for taxpayers who have a taxable net income of at
least $100,001 and not exceeding $250,000; or
(4)	 .0320 for taxpayers who have a taxable net income of
$250,001 or more.

The Comptroller of Maryland
encourages all taxpayers to file
early and electronically at
marylandcomptroller.gov

ii

GETTING HELP

where you lived on December 31, 2025, or the last day of the
year for fiscal filers. See Instruction 19.

• Tax Forms, Tax Tips, Brochures and Instructions:
These are available online at marylandcomptroller.gov
and at branch offices of the Comptroller (see back cover).
For forms only, call 410-260-7951.

•	 	Original Return: Send only your original completed Maryland
tax return. Photocopies can delay processing of your refund.
If you filed electronically, do not send a paper return.

• Telephone: February 1 - April 15, 2026, 8:30 a.m. until
6:00 p.m., Monday through Friday, call 1-800-MDTAXES (1800-638-2937) or from Central Maryland 410-260-7980.

•	 	Federal Forms: Do not send federal forms, schedules, or
copies of federal forms or schedules unless requested.
•	 	Photocopies: Remember to keep copies of all federal
forms and schedules and any other documents that may
be required later to substantiate your Maryland return.

• Extensions: To telefile an extension, call 410-260-7829; to
file an extension online, visit marylandcomptroller.gov.

RECEIVING YOUR REFUND

•	 	Ink: Use only blue or black ink to complete your return.
Do not use pencil.

• Direct Deposit: To have your refund deposited to your
bank or other financial account, enter the routing number,
account number, and the name(s) as it appears on the
bank account in the direct deposit section on page 4 of
Form 502.

•	 	Attachments: Make sure to send all wage and tax
statements such as W-2s, 1099s and K-1s. Ensure that the
state tax withheld is readable on all forms. Ensure that the
state income modifications and state tax credits are clearly
shown on all K-1s.

• Deposit of Income Tax Refund to more than one
account: Form 588 allows income tax refunds to be
deposited to more than one account. See Instruction 22
for more information. Check with your financial institution
to make sure your direct deposit will be accepted and to
get the correct routing and account numbers. The State of
Maryland is not responsible for a lost refund if you enter
the wrong account information.

•	 	Colored Paper:
colored paper.

Do not print the Maryland return on

•	 Barcodes: Do not staple or destroy the barcode.

PAYING YOUR TAXES

•	 	Direct Debit: If you file electronically and have a balance
due, you can have your income tax payment deducted
directly from your bank account. This free service allows you
to choose your payment date, anytime until April 30, 2026.
Visit marylandcomptroller.gov for details.

• Check: Unless otherwise requested, we will mail you a
paper check.
• Refund Information: To request information about
your refund, visit marylandcomptroller.gov, or call the
refund information line 1-800-218-8160 or from Central
Maryland 410-260-7701.

•	 	Bill Pay Electronic Payments: If your paper or electronic
tax return has a balance due, you may pay electronically
at https://interactive.marylandcomptroller.gov/
Individuals/Payment/ The amount you designate will be
debited from your bank or financial institution on the date
that you choose.

FILING ELECTRONICALLY

•	 	Go Green! eFile saves paper. In addition, you will receive
your refund faster; receive an acknowledgement that your
return has been received; and, if you owe, you can extend
your payment date until April 30th if you both eFile and
make your payment electronically.

•	 	Checks and Money Orders: Make check or money order
payable to Comptroller of Maryland. We recommend you include
the last 4 digits of your Social Security Number on your check
or money order.

•	 	Security: Your information is transmitted securely when
you choose to file electronically. It is protected by several
security measures, such as multiple firewalls, state-of-theart threat detection, and encrypted transmissions.

ALTERNATIVE PAYMENT METHODS
For alternative methods of payment, such as a credit card,
visit marylandcomptroller.gov.

•	 	iFile: Free Internet filing is available for Maryland income tax
returns with no income limitation at https://interactive.
marylandtaxes.gov/Individuals/iFile_ChooseForm/
default.asp.

PRIVACY ACT INFORMATION

The Tax-General Article of the Annotated Code of Maryland
authorizes the Comptroller of Maryland to request information
on tax returns to administer the income tax laws of Maryl
and, including determination and collection of correct taxes.
Tax-General Article § 10-804 provides that you must include
your Social Security Number on the return you file. This is so
we know who you are and can process your return and papers.

•	 	PC Retail Software: Check the software requirements to
determine eFile eligibility before you purchase commercial
off-the-shelf software. Use software or link directly to a
provider site to prepare and file your return electronically.
•	 	eFile: Ask your professional tax preparer to eFile your
return. You may use any tax professional who participates
in the Maryland Electronic Filing Program. To obtain a list
of approved Maryland Software Providers, please visit
marylandcomptroller.gov.

If you fail to provide all or part of the requested information,
exemptions, exclusions, credits, deductions, or adjustments
may be disallowed and you may owe more tax. In addition,
the law provides penalties for failing to supply information
required by law or regulations.

•	 	IRS Free File: Free Internet filing is available for federal
income tax returns; some income limitations may apply. Visit
irs.gov for eligibility. Fees for state tax returns also may apply;
however, you may always return to marylandcomptroller.
gov to use the free iFile Internet filing for Maryland income tax
returns after using the IRS Free File for your federal return.

You may look at any records held by the Comptroller of
Maryland which contain personal information about you. You
may inspect such records, and you have certain rights to
amend or correct them.
As authorized by law, information furnished to the
Comptroller of Maryland may be given to the United States
Internal Revenue Service, an authorized official of any state
that exchanges tax information with Maryland and to an
officer of this State having a right to the information in that
officer’s official capacity. The information may be obtained in
accordance with a proper legislative or judicial order.

AVOID COMMON ERRORS
•	 	Social Security Number(s): Enter each Social Security
Number in the space provided at the top of your tax return.
Also enter the Social Security Number for children and other
dependents. The Social Security Number will be validated
by the IRS before the return has completed processing.

If you opt in, certain information from your return may be shared
with the Maryland Health Connection (see Instruction 3).

•	 	Local Tax: Use the correct local income tax rate, based on
your county of residence on the last day of the tax year for

iii

WHAT YOU SHOULD SEND

ASSEMBLING YOUR RETURN

•	 Your original, completed Maryland income tax return
(Form 502) and Dependents Form 502B as applicable. To
prevent any delay of processing your return, the content
of the return must be fully printed on a letter-size 8 ½” X
11” paper without any shrinkage or reduction.

502B/502CR
502

•	Form PV for returns with payment by check or money
order. Attach the payment to the Form PV. The Form PV
and payment are placed before the Form 502 for mailing
purposes. The Form PV and payment are not attached
to the Form 502.

W2

502B/502CR
502 MD TAX RETURN

W2	

2025

•	 Form 502R if you have taxable retirement income.
•	 Form 588 if you elect to have your refund direct deposited
to more than one account.

ATTACH
W2(S)/1099(S)
WITH ONE STAPLE
IN CENTER OF
PAGE

•	 W-2(s)/1099(s) showing Maryland tax withheld.
•	 Schedules K-1 showing Maryland tax withheld and/or
Maryland tax credit.
•	 If you have a balance due, and if not filing and paying
electronically, include a check or money order payable to
Comptroller of Maryland with the last four digits of your
Social Security number /Individual Taxpayer Identification
Number, tax year, and tax type. Failure to include this
information will delay the processing of your payment.

PV

•	 Maryland schedules or other documents may be required
according to the instructions if you claim certain credits
or subtractions. These include: 500DM, 502CR, 502CG,
502TP, 502UP, 502V, 502S, and 502SU.

PV

CHECK/
MONEY
ORDER

•	 A copy of the tax return you filed in the other state or locality
if you’re claiming a tax credit on Form 502CR, Part A.

DO NOT SEND

Checks must be written in
blue or black ink only

•	 Photocopies of your Maryland return.
•	 Federal forms or schedules unless requested.

ATTACH
PAYMENT TO
PV WITH ONE
STAPLE IN
CENTER
OF PAGE

•	Any forms or statements not requested.
•	 Returns by fax.
•	 Returns on colored paper.
•	 Returns completed in pencil.
•	 Returns with the barcode stapled or destroyed.

FIVE FAST FREQUENTLY ASKED QUESTIONS
1. Pension Exclusion.
	Q:	Can I claim both pensions exclusions, the standard on
Line 10a and the Retired Forest/ Park/ Wildlife Ranger on
Line 10b of Form 502?
	A:	No. You may only claim one pension exclusion per
individual based on age. See instructions 13 for details.
2. Pension Exclusion Qualifying Plans.
	Q:	Do 401 (k) and 403(b) plans qualify for the pension
exclusion?
	A:	 Yes, but an IRA does not. For more information, refer to
Line 10a. of Instruction 13; the chart in the Instructions
of Form 502R; or visit marylandcomptroller.gov.
3. Itemized deductions.
	 Q:	 Can I claim itemized deductions on my Maryland return
if I claimed standard deduction on my federal return?

Note: Due to the State and local tax limitations (SALT),
the state and local tax Line 17b of Form 502 is capped
at $40,000 or $20,000 if married filing separately plus
any amount deducted to claim the Preservation and
Conservation Easements tax credit from part F of the
Form 502CR.
4. Physical Address of the taxing area.
	Q:	 What is my physical address as of December 31st or the
last day of the taxable year?
	A:	 Your Maryland resident address. If you moved during
the taxable year, your physical address is your Maryland
resident address on the last day you resided in Maryland.
	Q:	 What is my 4-digit political subdivision code / taxing
area?
	A:	 Your 4-digit code represents the taxing area based on
your Maryland physical address.

	 A:	 No. You may claim itemized deductions on your Maryland
return only if you claimed itemized deductions on your
federal return. If you claimed your itemized deductions on
your federal return, you may figure your tax using both
deduction methods to determine which is best for you.
	
iv

5. PV – Use for personal taxes only.
	Q:	 Can I use the Form PV for payments of anything other
than my personal taxes?
	A:	 No. The Form PV is used to remit balance due payments
for Forms 502 and 505, estimated payments, and
extension payments.

Protect Maryland Wildlife!

Contribute to the Chesapeake Bay
& Endangered Species Fund

Thousands of animals need your help to protect their habitats. When you protect
our wildlife, you are also investing in your own community; helping to plant trees,
remove trash, and give students firsthand experiences in outdoor learning.
Donations are split evenly between the top-rated nonprofit Chesapeake Bay Trust
and the Wildlife & Heritage Service of the Department of Natural Resources.
To learn more about how
your donation is used
visit www.cbtrust.org.

For assistance on complex tax issues,
visit the new customer relationship
management portal, MyComConnect,
by selecting “Get Help Now” at
marylandcomptroller.gov

iv

MARYLAND
FORM

502

2025

RESIDENT INCOME TAX
RETURN INSTRUCTIONS

DUE DATE
Your return is due by April 15, 2026. If you are a fiscal year taxpayer, see Instruction 25. If any due date falls on a Saturday,
Sunday, or legal holiday, the return must be filed by the next
business day.

To collect unpaid taxes, the Comptroller is authorized to seize
the salary, wages, or property of delinquent taxpayers.

1	

WHO MUST FILE?

To speed up the processing of your tax refund, consider filing
electronically. You must file within three years of the original
due date to receive any refund. For more information, visit
marylandcomptroller.gov.

This booklet and forms are for residents and part-year residents
of Maryland. In general, you must file a Maryland return if you
are or were a resident of Maryland AND you are required to file
a federal return. Information in this section will allow you to
determine if you must file a return and pay taxes as a resident
of Maryland. If you are not a resident but had Maryland tax
withheld or had income from sources in Maryland, you must use
Form 505 or 515, Nonresident Tax return.

COMPLETING THE RETURN
You must write legibly using blue or black ink when completing
your return.
DO NOT use pencil or red ink. Submit the original return, not a
photocopy. If no entry is needed for a specific line, leave blank.
Do not enter words such as “none” or “zero” and do not draw a
line to indicate no entry. Failure to follow these instructions will
delay the processing of your return.

WHO IS A RESIDENT?
You are a resident of Maryland if:
a.	 Your permanent home is or was in Maryland (the law refers
to this as your domicile). OR

You may round off all cents to the nearest whole dollar. Fifty
cents and above should be rounded to the next dollar. State
calculations are rounded to the nearest cent.

b.	 Your permanent home is outside of Maryland, but you
maintained a place of abode (a place to live) in Maryland for
more than six months of the tax year. 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.

ELECTRONIC FILING INSTRUCTIONS
The instructions in this booklet are designed specifically for filers of paper returns.

PART-YEAR RESIDENTS

If you are filing electronically and these instructions differ from
the instructions for the electronic method being used, you
should comply with the instructions for that method.

If you began or ended residence in Maryland during the tax year,
you must file a Maryland resident income tax return. See Instruction 26.

Free internet filing is available for Maryland income tax returns.
Visit https://interactive.marylandcomptroller.gov/Individuals/iFile_ChooseForm/

MILITARY AND OTHERS WORKING OUTSIDE OF MARYLAND
Military and other individuals whose domicile is in Maryland, but
who are stationed or work outside of Maryland, including overseas, retain their Maryland legal residence. Maryland residency
is not lost because of duty assignments outside of the State; see
Administrative Release 37. Military personnel and their spouses
should see Instruction 29.

Software vendors should refer to the e-file handbook for
their instructions.

SUBSTITUTE FORMS

TO DETERMINE IF YOU ARE REQUIRED TO FILE A
MARYLAND RETURN

You may file your Maryland income tax return on a computerprepared or computer-generated substitute form provided the
form is approved in advance by the Revenue Administration
Division. The fact that a software package is available for retail
purchase does not guarantee that the package or all forms have
been approved for use.

a.	 Add up all of your federal gross income to determine your
total federal income. Gross income is defined in the Internal
Revenue Code and, in general, consists of all income regardless of source. It includes wages and other compensation
for services, gross income derived from business, gains (not
losses) derived from dealings in property, interest, rents,
royalties, dividends, alimony, annuities, pensions, income
from partnerships or fiduciaries, etc. If modifications or
deductions reduce your gross income below the minimum filing level, you are still required to file. IRS Publication 525 provides additional information on taxable and
nontaxable income.

To confirm that a software package or a specific form has
been approved by the Comptroller or to see a list of Approved
Software Vendors for Maryland Substitute Forms, visit
marylandcomptroller.gov and search Approved Vendors.

PENALTIES
There are severe penalties for failing to file a tax return, failing
to pay any tax when due, filing a false or fraudulent return, or
making a false certification. Penalties may include civil fines,
criminal fines, imprisonment, and a penalty on your taxes. In
addition, interest is charged on amounts not paid.

b.	 Do not include Social Security or railroad retirement benefits in your total federal income.
c.	 Add to your total federal income any Maryland additions to

MINIMUM FILING LEVELS TABLES
TABLE 1
MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65

TABLE 2
MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER

Single person (including dependent taxpayers). . . . . .
Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Married persons filing separately. . . . . . . . . . . . . . . .
Head of Household . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying surviving spouse . . . . . . . . . . . . . . . . . . .

Single, age 65 or over. . . . . . . . . . . . . . . . . . . . . . .
Joint Return, one spouse, age 65 or over. . . . . . . . . .
Joint Return, both spouses, age 65 or over . . . . . . . .
Married filing separately, age 65 or over . . . . . . . . . .
Head of Household, age 65 or over. . . . . . . . . . . . . .
Qualifying surviving spouse, age 65 or over. . . . . . . .

$. 15,750
$. 31,500
$	15,750
$ .23,625
$ .31,500

1

$ .17,750
$ .33,100
$ .34,700
$	15,750
$ 	25,625
$ .33,100

your tax return with MHC, which is operated by the Maryland
Health Benefit Exchange.

income. Do not include any additions related to periods of
nonresidence. See Instruction 12. This is your Maryland
gross income.

For each dependent identified on Form 502B, check the appropriate box to indicate if that dependent is an uninsured individual as of the date the return is filed.

d.	 If you are a dependent taxpayer, add to your total federal
income any Maryland additions and subtract any Maryland
subtractions. See Instructions 12 and 13. This is your
Maryland gross income.

You must provide the date of birth for any uninsured individual
who is interested in obtaining minimum essential health coverage.

e.	 You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in the MINIMUM
FILING LEVEL TABLE 1.

If you authorize information sharing, we will share the following
information with MHC:

f.	 If you or your spouse is 65 or over, use the MINIMUM FILING LEVEL TABLE 2.

•	 Name, SSN/ITIN, and date of birth of each individual identified on your return;

g.	 You must also file a Maryland return if you have Maryland
income tax liability resulting from credits you claimed in a
previous year that are subject to recapture. (See Instruction for Line 21a.)

•	 Your current mailing address, email address, and phone
number;
•	 Filing status reported on your return;
•	 Total number of individuals in your household included in
your return;

IF YOU ARE NOT REQUIRED TO FILE A MARYLAND RETURN BUT HAD MARYLAND TAXES WITHHELD OR YOU
QUALIFY TO CLAIM A REFUNDABLE CREDIT

•	 Insured/uninsured status of each individual included in
your return;

To claim a refund for Maryland income taxes withheld or to claim
a refundable credit (see Instruction 21), you must file a Maryland return. Taxpayers who are filing for refund only, should
complete all of the information at the top of Form 502 and the
following Lines:

•	 Blindness status;
•	 Relationship (self, spouse, or dependent) to the primary taxpayer for each individual included in your return; and
•	 Your federal adjusted gross income amount from Line 1.

	
1-16
	
22*, 29*
	35-46
	
48, 50

Information shared with MHC will be used to determine eligibility for insurance affordability programs or to assist with enrollment in health coverage. If you would like more information about the health insurance affordability programs or health
care coverage enrollment, visit Maryland Health Connection at
marylandhealthconnection.gov/easyenrollment/.

*Enter a zero unless: (i) you claim an earned income credit on
your federal return, or (ii) you do not meet the minimum age
requirement under the federal credit, but are otherwise eligible
for the federal credit, for those without a qualifying child. (iii)
you or your spouse do not have a Social Security number but are
otherwise eligible for the federal credit.

4	

NAME AND ADDRESS.

Attach applicable withholding statements (Forms W-2 and
1099), Form 502CR, and Maryland Schedule K-1 (510/511). The
total amount withheld on all Forms W-2 and 1099 must equal the
withholding you are claiming. Complete direct deposit information (Instruction 22) if desired and sign the return.

Print using blue or black ink.
Enter your name exactly as entered on your federal tax return.
If you changed your name because of marriage, divorce, etc., be
sure to report the change to the Social Security Administration
before filing your return. This will prevent delays in the processing of your return.

2	

USE OF FEDERAL RETURN.

Enter your current address using the spaces provided. On Current Mailing Address Line 1, enter the street number and street
name of your current address. If using a PO Box address, enter
“PO Box” and the PO Box number on Current Mailing Address
Line 1. On Current Mailing Address Line 2, if applicable, enter
the floor, suite or apartment number for your current mailing
address. If using a PO Box address, leave Current Mailing Address Line 2 blank. Enter City or Town, State, and ZIP Code + 4.

First complete your 2025 federal income tax return.
You will need information from your federal return to complete
your Maryland return. Complete your federal return before
you continue. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they
were reported on your federal return. If you use federal Form
1040NR, visit marylandcomptroller.gov for further information. All items reported on your Maryland return are subject to
verification, audit, and revision by the Maryland State Comptroller’s Office.

If using a foreign address, complete the lines indicated
for Country Name, Province/State/County, and Postal
Code.

5	

SOCIAL SECURITY NUMBER(S) (SSN).

3	

MARYLAND HEALTHCARE COVERAGE.

It is important that you enter each digit of your Social
Security number in the space provided at the top of your
tax return. Missing or unreadable digits will delay the
processing of your return. Your name must match the
name on your current Social Security card to ensure you
receive your personal exemption. If your name does not
match the name on your Social Security card, contact the
federal Social Security Administration at 800-722-1213,
or visit ssa.gov.

The Maryland General Assembly enacted Chapter 423 in the 2019
Session requiring the collection of certain information, including
whether an individual is uninsured at the time the tax return is
filed and whether the individual is interested in having Maryland
Health Connection (“MHC”) determine whether an individual may
be eligible for insurance affordability programs, such as no-cost
or low-cost minimum essential health care coverage.

The Social Security number(s) must be a valid number issued
by the Social Security Administration of the United States Government. If you, your spouse, or dependent(s) do not have a
Social Security number and you are not eligible to get a SSN,
you must apply for an Individual Taxpayer Identification
Number (ITIN) with the IRS and you should wait until

Check the appropriate box on Form 502 for you and/or your
spouse if you are uninsured as of the date you file your return.
If you would like MHC to determine pre-eligibility for health insurance affordability programs for any uninsured member of
your household, you must also check the box on Form 502 indicating you authorize the Comptroller to share information from
2

you have received it before you file; and enter it wherever
your Social Security number is requested on the return.

of residence in Maryland in the taxable period. Military personnel
who are legal residents of Maryland should fill in the lines for your
Maryland physical address, including political subdivision lines,
based on the Maryland physical address that is used for claiming
Maryland as your Home of Record on file with the Defense Finance
and Accounting Service for tax year 2025.

A missing or incorrect SSN or ITIN could result in the disallowance of any credits or exemptions you may be entitled to and
result in a balance due.
A valid SSN or ITIN is required for any claim or exemption for a
dependent. If you have a dependent who was placed with you
for legal adoption and you do not know their SSN, you must get
an Adoption Taxpayer Identification Number (ATIN) for the dependent from the IRS.

1.	

If your child was born and died in this tax year and you do not
have a SSN or ITIN for the child, complete just the name and
relationship of the dependent and enter code 322 on one of the
code number lines located to the right of the telephone number
area on page 4 of the form; attach a copy of the child’s death
certificate to your return.

Find your 4-Digit Political Subdivision Code in the LIST
OF INCORPORATED CITIES, TOWNS, AND TAXING AREAS IN MARYLAND and enter this number on the 4 DIGIT
POLITICAL SUBDIVISION CODE line.
When selecting the 4 Digit Political Subdivision Code, be
sure that you have selected the proper political subdivision from the LIST OF INCORPORATED CITIES, TOWNS
AND TAXING AREAS IN MARYLAND. Do not rely on your
ZIP Code + 4 to identify the proper political subdivision.
For example, most residents within the ZIP Code of Upper
Marlboro do not reside in the political subdivision of the
Town of Upper Marlboro. Therefore, entering the Town of
Upper Marlboro on the 4 DIGIT POLITICAL SUBDIVISION
CODE line for those with a ZIP Code in Upper Marlboro
may not be correct. Also, some political subdivisions have
similar names such as Bel Air in Allegany County and
Town of Bel Air in Harford County or Town of Chevy Chase
and Town of Chevy Chase View. You may contact your
county seat for further information relating to the incor-

6	

MARYLAND POLITICAL SUBDIVISION
INFORMATION (REQUIRED).

Fill in the lines for your Maryland physical address of the taxing
area as of December 31, 2025, including political subdivision lines,
based on your residence on the last day of the taxable period.
Part-year residents fill in the lines for your Maryland physical address, including political subdivision lines, based on your last day

LIST OF INCORPORATED CITIES, TOWNS, AND TAXING AREAS IN MARYLAND
Political Subdivision Code

Political Subdivision Code

Political Subdivision Code

Political Subdivision Code

Political Subdivision Code

ALLEGANY
COUNTY . . . . . . .  .0100
Town of Barton . . . . . .  0101
Bel Air . . . . . . . . . . . .  0112
Bowling Green  . . . . . .  0115
Cresaptown  . . . . . . . .  0108
City of Cumberland . . .  0102
Ellerslie . . . . . . . . . . .  0113
City of Frostburg . . . . .  0103
LaVale . . . . . . . . . . . .  0110
Town of Lonaconing . . .  0104
Town of Luke  . . . . . . .  0105
McCoole . . . . . . . . . . .  0114
Town of Midland  . . . . .  0106
Mt. Savage . . . . . . . . .  0111
Potomac Park . . . . . . .  0109
Town of Westernport . .  0107

Town of Manchester . . .  0702
Town of Mt. Airy . . . . .  0703
Town of New Windsor  .  0704
Town of Sykesville . . . .  0705
City of Taneytown . . . .  0706
Town of Union Bridge . .  0707
City of Westminster . . .  0709

GARRETT COUNTY . .  1200
Town of Accident . . . . .  1201
Town of Deer Park . . . .  1203
Town of Friendsville . . .  1204
Town of Grantsville . . .  1205
Town of Kitzmiller . . . .  1206
Town of Loch Lynn
Heights  . . . . . . . . .  1207
Town of Mountain
Lake Park . . . . . . . .  1208
Town of Oakland . . . . .  1209

Town of Oakmont  . . . .  1619
Town of Poolesville  . . .  1608
City of Rockville  . . . . .  1609
Town of Somerset . . . .  1610
City of Takoma Park . . . 1611
Town of Washington
Grove  . . . . . . . . . .  1612

ST. MARY’S
COUNTY . . . . . . . .  1900
Town of Leonardtown . .  1902

ANNE ARUNDEL
COUNTY . . . . . . . .  0200
City of Annapolis . . . . .  0201
Town of Highland
Beach  . . . . . . . . . .  0203
BALTIMORE
COUNTY . . . . . . . .  0300
(No incorporated cities or
towns)
BALTIMORE CITY . . .  0400
CALVERT
COUNTY . . . . . . . .  0500
Town of Chesapeake
Beach  . . . . . . . . . .  0501
Town of North Beach . .  0502
CAROLINE
COUNTY . . . . . . . .  0600
Town of Denton . . . . . .  0602
Town of Federalsburg . .  0603
Town of Goldsboro . . . .  0604
Town of Greensboro  . .  0605
Town of Henderson . . .  0611
Town of Hillsboro . . . . . 0606
Town of Marydel . . . . .  0607
Town of Preston  . . . . .  0608
Town of Ridgely  . . . . .  0609
Town of Templeville . . .  0610
CARROLL
COUNTY . . . . . . . .  0700
Town of Hampstead . . .  0701

CECIL COUNTY . . . . .  0800
Town of Cecilton . . . . .  0801
Town of Charlestown . .  0802
Town of Chesapeake
City . . . . . . . . . . . .  0803
Town of Elkton  . . . . . .  0804
Town of North East  . . .  0805
Town of Perryville . . . .  0806
Town of Port Deposit . .  0807
Town of Rising Sun . . .  0808
CHARLES
COUNTY . . . . . . .  .0900
Town of Indian Head . .  0901
Town of La Plata . . . . .  0902
Port Tobacco Village . . . 0903
DORCHESTER
COUNTY . . . . . . . .  1000
Town of Brookview  . . .  1008
City of Cambridge . . . .  1001
Town of Church Creek .  1002
Town of East
New Market  . . . . . .  1003
Town of Eldorado  . . . .  1007
Town of Galestown  . . .  1009
Town of Hurlock  . . . . .  1004
Town of Secretary . . . .  1005
Town of Vienna . . . . . .  1006
FREDERICK
COUNTY . . . . . . .  .1100
City of Brunswick  . . . .  1101
Town of Burkittsville  . .  1102
Town of Emmitsburg . .  1103
City of Frederick . . . . .  1104
Town of Middletown . . .  1106
Town of Mt. Airy . . . . .  1114
Town of Myersville . . . .  1107
Town of New Market  . .  1108
Village of Rosemont . . .  1113
Town of Thurmont . . .  .1110
Town of Walkersville  .  .1111
Town of Woodsboro . .  .1112

HARFORD COUNTY . .  1300
City of Aberdeen . . . . .  1301
Town of Bel Air . . . . . .  1302
City of Havre de Grace .  1303
HOWARD COUNTY . .  1400
(No incorporated cities or
towns)
KENT COUNTY . . . . .  1500
Town of Betterton . . . .  1501
Town of Chestertown . .  1502
Town of Galena . . . . . .  1503
Town of Millington . . . .  1504
Town of Rock Hall . . . .  1505
MONTGOMERY
COUNTY . . . . . . . .  1600
Town of Barnesville . . .  1601
Town of Brookeville . . .  1602
Town of Chevy Chase . . 1615
Section 3 of the Village
of Chevy Chase . . . .  1614
Section 5 of the Village
of Chevy Chase . . . .  1616
Town of Chevy
Chase View  . . . . . .  1617
Chevy Chase Village  . .  1613
Village of Drummond . .  1623
Village of Friendship
Heights  . . . . . . . . .  1621
City of Gaithersburg  . .  1603
Town of Garrett Park . .  1604
Town of Glen Echo . . . .  1605
Town of Kensington . . .  1606
Town of Laytonsville  . .  1607
Village of Martin’s
Additions . . . . . . . .  1622
Village of North
Chevy Chase  . . . . .  1618
3

PRINCE GEORGE’S
COUNTY . . . . . . . .  1700
Town of Berwyn
Heights  . . . . . . . . .  1701
Town of Bladensburg . .  1702
City of Bowie  . . . . . . .  1704
Town of Brentwood . . .  1705
Town of Capitol Heights 1706
Town of Cheverly  . . . .  1707
City of College Park . . .  1725
Town of Colmar Manor .  1708
Town of Cottage City . .  1709
City of District Heights .  1710
Town of Eagle Harbor . . 1711
Town of Edmonston . . .  1712
Town of Fairmount
Heights  . . . . . . . . .  1713
Town of Forest Heights 1728
City of Glenarden  . . . .  1730
City of Greenbelt . . . . .  1714
City of Hyattsville . . . .  1715
Town of Landover Hills .  1726
City of Laurel . . . . . . .  1716
Town of Morningside . .  1727
City of Mt. Rainier . . . .  1717
City of New Carrollton .  1729
Town of North
Brentwood . . . . . . .  1718
Town of Riverdale Park 1720
City of Seat Pleasant . .  1721
Town of University Park 1723
Town of Upper Marlboro 1724
QUEEN ANNE’S
COUNTY . . . . . . . .  1800
Town of Barclay  . . . . .  1805
Town of Centreville . . .  1801
Town of Church Hill . . .  1802
Town of Millington . . . .  1808
Town of Queen Anne . .  1807
Town of Queenstown . .  1803
Town of Sudlersville . . .  1804
Town of Templeville . . .  1806

SOMERSET
COUNTY . . . . . . . .  2000
City of Crisfield . . . . . .  2001
Town of Princess Anne .  2002
TALBOT
COUNTY . . . . . . . .  2100
Town of Easton . . . . . .  2101
Town of Oxford . . . . . .  2102
Town of Queen Anne . .  2105
Town of St. Michaels . .  2103
Town of Trappe . . . . . .  2104
WASHINGTON
COUNTY . . . . . . . .  2200
Town of Boonsboro . . .  2201
Town of Clearspring . . .  2202
Town of Funkstown . . .  2203
City of Hagerstown . . .  2204
Town of Hancock . . . . .  2205
Town of Keedysville . . .  2206
Town of Sharpsburg . . . 2207
Town of Smithsburg . . .  2208
Town of Williamsport . .  2209
WICOMICO
COUNTY . . . . . . . .  2300
Town of Delmar . . . . . . 2301
City of Fruitland  . . . . .  2308
Town of Hebron . . . . . .  2302
Town of Mardela
Springs  . . . . . . . . .  2303
Town of Pittsville . . . . .  2307
City of Salisbury . . . . .  2304
Town of Sharptown . . .  2305
Town of Willards . . . . .  2306
WORCESTER
COUNTY . . . . . . . . . 2400
Town of Berlin . . . . . . .  2401
Town of Ocean City . . .  2402
Pocomoke City  . . . . . .  2403
Town of Snow Hill . . . .  2404

porated boundaries of incorporated cities, towns, and
taxing areas in your county.
2.	

If you lived within the incorporated tax boundaries of one
of the areas listed under your county as found in the LIST
OF INCORPORATED CITIES, TOWNS AND TAXING AREAS
IN MARYLAND, write the name of the city, town or taxing
area on the MARYLAND POLITICAL SUBDIVISION line. If you
did not live within the incorporated tax boundaries of one of
the areas listed under your county as found in the LIST OF
INCORPORATED CITIES, TOWNS AND TAXING AREAS IN
MARYLAND, write the name of your county on the MARYLAND
POLITICAL SUBDIVISION line. If you lived in Baltimore City,
enter “Baltimore City” on the MARYLAND POLITICAL SUBDIVISION line. For additional information on your Maryland
political subdivision, contact your locality or the Maryland Department of Planning.
Enter your street number and street name on MARYLAND PHYSICAL ADDRESS LINE 1. DO NOT ENTER A
PO BOX NUMBER.

4.	

If applicable, enter the floor, suite or apartment number on
MARYLAND PHYSICAL ADDRESS LINE 2. DO NOT ENTER A
PO BOX NUMBER.

MARRIED PERSONS
(Married on the last day of the tax year.)

SINGLE PERSON
(Single on the last day of the
tax year.)

3.	

5.	

Enter the city or town in which you resided on the CITY line.

6.	

Enter the ZIP Code + 4 in which you resided on the
ZIP Code + 4 line.

7.	

Enter the name of your county on the MARYLAND COUNTY line. If you lived in Baltimore City, leave the MARYLAND
COUNTY line blank.

7	

FILING STATUS.

Use the FILING STATUS chart below to determine your filing
status. Check the correct FILING STATUS box on the return.

8	

SPECIAL INSTRUCTIONS FOR MARRIED PERSONS FILING SEPARATELY.

If you and your spouse file a joint federal return but are filing
separate Maryland returns according to Instruction 7, follow the
instructions below.
If you and your spouse file a joint federal return but are filing
separate Maryland returns according to Instruction 7, you should
report the income you would have reported had you filed a separate federal return. The income from jointly held securities, property, etc., must be divided evenly between spouses.

If you are:

Check the box for:

Additional Information

Any person who can be claimed as a
dependent on their parent’s (or any other
person’s) federal return

Dependent
taxpayer
Filing Status 6

Single Dependent taxpayers, regardless of whether income is earned or unearned,
are not required to file a Maryland income tax return unless the gross income
including Maryland additions and subtractions is $15,750 or more. See Instruction
1 if you are due a refund. You do not get an exemption for yourself. Put a zero in
Exemption Box A.

Any person who filed as a head of
household on their federal return

Head of household
Filing Status 4

A qualifying surviving spouse with
dependent child who filed a federal return
with the qualifying surviving spouse status

Qualifying surviving spouse
with dependent child
Filing Status 5

All other single persons

Single
Filing Status 1

If your spouse died during the year AND you filed a joint federal return with your
deceased spouse, you may still file a joint Maryland return.

Any person who can be claimed as a
dependent on their parent’s (or any other
person’s) federal return

Dependent taxpayer
Filing Status 6

You do not get an exemption for yourself. Put a zero in Exemption Box A. You and
your spouse must file separate returns.

Any person who filed as a head of
household on their federal return

Head of household
Filing Status 4

Married couples who filed separate federal
returns

Married filing separately
Filing Status 3

Each taxpayer must show their spouse’s Social Security number in the blank next to the
filing status box. If your spouse does not have and is not required to have a Social Security
number or Individual Taxpayer Identification Number, enter “999-00-9999” in the space for
your spouse’s Social Security Number (for the purpose of this form ONLY).

Married couples who filed joint federal
returns but had different tax periods

Joint return
Filing Status 2
or Married filing separately
Filing Status 3

If you are not certain which filing status to use, figure your tax both ways to
determine which status is best for you. See Instructions 8 and 26(g) through (p).

Married couples who filed joint federal
returns but were domiciled in different
counties, cities, towns or taxing areas on
the last day of the year

Joint return
Filing Status 2
or Married filing separately
Filing Status 3

If you are filing separately, see Instruction 8. If you are filing a joint return see
SPECIAL NOTE in Instruction 19.

Married couples who filed joint federal
returns but were domiciled in different
states on the last day of the year
All other married couples who filed joint
federal returns

If you are filing separately, see Instruction 8. If you are filing a joint return, you must
attach a pro forma Form 505 and 505NR. See Technical Bulletin 1 & Administrative
Release 3.
Joint return
Filing Status 2

If your spouse does not have and is not required to have a Social Security number or
Individual Taxpayer Identification Number enter “999-00-9999” in the space for your
spouse’s Social Security number (for the purpose of this form ONLY).

EXEMPTION AMOUNT CHART (10A)
The personal exemption is $3,200. This exemption is reduced once the taxpayer’s federal adjusted gross income exceeds $100,000 ($150,000
if filing Joint, Head of Household, or Qualifying Surviving Spouse with Dependent Child). This reduction applies to the additional dependency
exemptions as well; however, it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use the chart to determine the
allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 13,
Line 13, code hh for applicable exemption adjustment.
If Your
FEDERAL ADJUSTED GROSS INCOME
is

Single or Married Filing
Separately

Joint, Head of Household,
or Qualifying Surviving
Spouse

Dependent Taxpayer (eligible
to be claimed on another
taxpayer’s return)

Each Exemption is

Each Exemption is

Each Exemption is

$100,000 or less
Over
But not over
$100,000
$125,000
$125,000
$150,000
$150,000
$175,000
$175,000
$200,000
In excess of $200,000

$3,200

$3,200

$0

$1,600
$800
$0
$0
$0

$3,200
$3,200
$1,600
$800
$0

$0
$0
$0
$0
$0

Total the exemption amount on the top of page 2 Form 502 to determine the total exemption allowance to subtract on Line 19 of Form 502.
4

11

	INCOME.

If you itemized your deductions on the joint federal return, one spouse
may use the standard deduction and the other spouse may claim those
deductions on the federal return that are “attributable exclusively” to
that spouse, plus a prorated amount of the remaining deductions. If it
is not possible to determine these deductions, the deduction must be
allocated proportionately based on your share of the income.

Line 1. Copy the figure for federal adjusted gross income from Line
11a of your federal Form 1040/1040SR onto Line 1 of Form 502.
Line 1a. Copy the total of your wages, salaries and tips
from Line 1z of your federal Form 1040 onto Line 1a of
Form 502. If you and your spouse file a joint federal return but
are filing separate Maryland returns, see Instruction 8.

“Attributable exclusively” means that the individual is solely
responsible for the payment of an expense claimed as an itemized deduction, including compliance with a valid court order or
separation agreement; or the individual jointly responsible for
the payment of an expense claimed as an itemized deduction
can demonstrate payment of the full amount of the deduction
with funds that are not attributable in whole or in part, to the
other jointly responsible individual.

Line 1b. Enter your earned income used to calculate your
federal earned income credit (EIC), Maryland earned income
credit, or poverty level credit (PLC). Earned income includes
wages, salaries, tips, professional fees, and other compensation
received for personal services you performed. It also includes any
amount received as a scholarship that you included in your federal
AGI.

If both spouses choose to itemize on their separate Maryland
returns, then each spouse must determine which deductions
are attributable exclusively to each spouse and prorate the
remaining deductions using the Maryland Income Factor. See
Instruction 26k. If it is not possible to determine deductions
in this manner, they must be allocated proportionately based
on their respective shares of the income. The total amount of
itemized deductions for both spouses cannot exceed the itemized deductions on the federal return.

Line 1c. Enter on Line 1c the amount of net capital gain or loss
reported as taxable income on Line 7a of the federal Form 1040.
Line 1d. Enter on Line 1d the total amount of pensions, IRAs
and annuities reported as income on Lines 4b and 5b of your
federal Form 1040. Taxpayers with an entry on Line 1d
must complete and attach Form 502R.
Line 1e. Place a “Y” in the box if the amount of your investment
income is more than $11,950. You DO NOT qualify for the earned
income tax credit. Investment income generally includes, but is
not limited to, interest, dividends, capital gains, and other types
of distributions including mutual fund distributions.

If you choose to use the standard deduction method, your deduction amount is $3,350. Each spouse must claim their own personal
exemption. Each spouse may allocate the dependent exemptions in
any manner they choose. A dependent may not be claimed twice.
The total number of dependents claimed may not exceed the overall number of dependents.

12

Complete the remainder of the form using the instructions for
each line. Each spouse should claim their own withholding and
other credits. Joint estimated tax paid may be divided between
the spouses in any manner provided the total claimed does not
exceed the total estimated tax paid.

9	

	 ADDITIONS TO INCOME.

Determine which additions to income apply to you. Write the
correct amounts on Lines 2-5 of Form 502. Instructions for each
line:
Line 2. TAX EXEMPT STATE OR LOCAL BOND INTEREST. Enter
the interest from non-Maryland state or local bonds or other obligations (less related expenses). This includes interest from mutual
funds that invest in non-Maryland state or local obligations. Interest earned on obligations of Maryland or any Maryland subdivision
is exempt from Maryland tax and should not be entered on this line.

PART-YEAR RESIDENTS.

If you began or ended legal residence in Maryland in 2025 see
Instruction 26.
Military taxpayers: If you have non-Maryland military income,
see Technical Bulletin 1.

Line 3. STATE RETIREMENT PICKUP. Contributions of a State
retirement or pension system pickup amount will be stated separately on your W-2 form (Box 14). The tax on this portion of
your wages is deferred for federal but not for state purposes.

10

	EXEMPTIONS.

Line 4. LUMP SUM DISTRIBUTION FROM A QUALIFIED
RETIREMENT PLAN. If you received such a distribution, you
will receive a Form 1099R showing the amounts distributed. You
must report part of the lump sum distribution as an addition to
income if you file federal Form 4972.

Determine what exemptions you are entitled to and complete the
EXEMPTIONS area on Form 502. Form 502B must be completed
and attached to Form 502 if you are claiming one or more
dependents.
EXEMPTIONS ALLOWED
You are entitled to claim qualified exemptions on your Maryland
return. The amount of your Maryland exemption may be limited
by the amount of your federal adjusted gross income. See Exemption Amount Chart (10A).

Use the LUMP SUM DISTRIBUTION WORKSHEET (12A) to determine the amount of your addition.
LUMP SUM DISTRIBUTION WORKSHEET (12A)
1.	Ordinary income portion of distribution from
Form 1099R reported on federal Form 4972
(taxable amount less capital gain amount) . . . . . . . $_______________

You and your spouse are permitted to claim additional exemptions
if, on the last day of the taxable year, you or your spouse is age 65
or older or blind. These additional exemptions are in the amount of
$1,000 each. An individual who turns 65 or becomes blind after the
last day of the taxable year, but before they file their return, does
not qualify for the additional exemption. If any other dependent
claimed is 65 or over, you also receive an additional exemption of
up to $3,200. Make sure you check both boxes (4) and (5) of Form
502B for each of your dependents who are age 65 or over. You must
provide the date(s) of birth for all individuals listed on the 502B.

2.	40% of capital gain portion of distribution from
Form 1099R. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $_______________
1.	Add Lines 1 and 2.. . . . . . . . . . . . . . . . . . . . . . . . . $_______________
2.	Enter minimum distribution allowance from
federal Form 4972 . . . . . . . . . . . . . . . . . . . . . . . . . $_______________

Enter the number of exemptions in the appropriate boxes based
upon your entries in Parts A, B and C of the exemption area of
the form. Enter the total number of exemptions in Part D. The
number of exemptions for Part C is from Total Dependent
Exemptions, Line 3 of Form 502B.

3.	Subtract Line 4 from Line 3. This is your addition
to income for your lump sum distribution. Enter
on Form 502, Line 4. If this amount is less than
z