Maryland Injured Spouse Claim Form
Extracted from PDF file 2022-maryland-form-502inj.pdf, last modified September 2007
Injured Spouse Claim FormMARYLAND FORM 502INJ 2022 INJURED SPOUSE CLAIM FORM (Attach to the FRONT of your return.) Taxpayer Information as shown on joint tax return Enter the names and Social Security Number(s) exactly as shown on the tax return for which you are filing this form. The spouse’s name and Social Security Number shown first on that tax return must also be shown first below. Check here if Print using blue or black ink only. injured spouse First name MI Last name Social Security Number Spouse’s first name MI Last name Social Security Number Street address City or Town State Foreign Country Name ZIP code+4 Foreign Province/State/County Foreign Postal Code • Is the address on your joint return different from the address shown above? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No • Check this box only if you are divorced or separated from the spouse with whom you filed the joint return and you want your refund issued in your name only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Allocation Between Spouses See instructions. ALLOCATION ITEMS JOINT A. Income items from Federal Form 1040 1. Wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Other income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Adjustments to income. . . . . . . . . . . . . . . . . . . . . . . . . . . B. Items from Maryland returns 1. Additions- Form 502, Line 6 • Form 505, Line 20 . . . . . . . . . 2. Subtractions- Form 502, Line 15 • Form 505NR, Line 7. . . . . 3. Deductions- Form 502, Line 17 • Form 505NR Lines 10A,10B. 4. Exemptions- Enter number from exemptions area. . . . . . . . . 5. Earned income and/or poverty level creditForm 502, Lines 22, 23 • Form 505, Line 33. . . . . . . . . . . . . 6. Withholding taxes- Form 502, Line 40 • Form 505, Line 43 . . 7. Refundable earned income credit- Form 502, Line 42 . . . . . . 8. Estimated taxes- Form 502, Line 41 • Form 505, Line 44, 45 . 8a. Electing pass-through entities tax paid. . . . . . . . . . . . . . . . . 9. Other creditsForms 502 Lines 24, 25, and 43 • 505 Lines 34, 35, and 46 . INJURED SPOUSE OTHER SPOUSE .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 The Comptroller’s Office will calculate the amount that may be due to you based on the above information. You will be notified of the amount. Any portion of the joint refund due to you will be issued directly from the intercepting agency if the refund has already been intercepted. Under penalties of perjury, I declare that I have examined this form, and to the best of my knowledge it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge. Signature of injured spouse Date Daytime telephone no. Signature of paid preparer Required by Law Date Preparer/Firm name (if applicable) Preparer's Mailing Address (PO Box, number, street and apt. no) COM/RAD-070 City or Town PTIN Required by Law State ZIP Code+4 MARYLAND FORM 502INJ INJURED SPOUSE CLAIM FORM INSTRUCTIONS Requirements: To file an injured spouse claim, the injured spouse must have: 1. Filed a joint return with the spouse owing the debt; 2. Received income (such as wages, interest, etc.); 3. Made payments (such as withholding and estimated tax payments); and, 4. An overpayment, all or part of which was or will be applied to the following debts owed by the other spouse: past due state or federal taxes, past due child support or other state debt that has been referred to the Central Collection Unit. •T AXPAYER INFORMATION. The spouse’s name and Social Security Number (SSN) shown first on the original tax return must be shown first on the Injured Spouse Claim Form. • ALLOCATION BETWEEN SPOUSES. Enter the amounts from your joint return in the first column. Use the second and third columns to allocate these items as follows: A. Items in this section should be transferred from your joint federal tax return. 1. Wages. Allocate wages to the spouse who earned the income. 2. Other income. Allocate all other income to the spouse who earned the income. Income from joint accounts or ventures such as interest, investments, etc. should be divided equally between spouses. 3. Adjustments to income. Allocate adjustments to income to the spouse to whom the adjustment belongs. B. Items in this section should be transferred from your joint Maryland tax return. 1. Additions. Allocate individual Maryland addition modifications to the spouse to whom the additions are attributable. Joint additions should be divided equally between spouses. 2. Subtractions. Allocate individual Maryland subtractions to the spouse to whom the subtractions are attributable. The subtraction for child and dependent care expenses must be claimed by the spouse who is claiming the exemption for the child or dependent. Joint subtractions (such as income tax refunds, etc.) should be divided equally between spouses. 3. Deductions. Enter the deduction amount (itemized or standard) in the first column. The Revenue Administration Division will allocate the deductions between spouses. COM/RAD-070 2022 4. Exemptions. Exemptions must be allocated in whole numbers only (e.g., 3 exemptions cannot be allocated as 1½ and 1½). Each spouse must claim the exemptions he or she would be entitled to if separate returns had been filed. 5. Earned Income and poverty level credits. Enter the earned income credit and/or poverty level credit as claimed on your joint Maryland return. The Revenue Administration Division will allocate these items. 6. Withholding taxes. Each spouse must claim his or her own Maryland withholding taxes as shown on the wage and tax statements. 7. Refundable earned income credit. Enter the refundable earned income credit as claimed on your joint Maryland return. The Revenue Administration Division will allocate the refundable earned income credit amount for you. 8. Estimated tax payments. Each spouse should claim his or her own estimated tax payments. If you are unable to allocate joint payments, the Revenue Administration Division will allocate them for you. 8a. PTE TAX PAID ON MEMBERS’ DISTRIBUTIVE OR PRO RATA SHARES OF INCOME. Per Senate Bill 496 of 2021, if you are a member of a PTE (pass-through entity) that elected to pay the tax imposed with respect to members’ distributive or pro rata shares, you may be entitled to a credit for your share of that tax paid. See Form 502CR Instructions and attach Maryland Schedule K-1 (Form 510/511) issued to you. You must addback the amount of this credit. 9. Other credits. Each spouse should claim his or her own credit for taxes paid to another state. Business tax credits must be allocated to the spouse to whom the business income is attributable. Note: You must file your return electronically, if Form 502INJ, line 9, shows that you are claiming business tax credits from Form 500CR. • Attach this form to the front of your tax return. Write “INJURED SPOUSE” in the upper left corner of the return. • An Injured Spouse Claim Form must be submitted for each year that you claim to be an injured spouse. An injured spouse form must be submitted with your Maryland tax return. Form 502INJ can be obtained online at www.marylandtaxes.gov or by emailing [email protected]. You may also call 1-800638-2937 or from Central Maryland 410-260-7951.
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More about the Maryland Form 502INJ Individual Income Tax TY 2022
We last updated the Injured Spouse Claim Form in January 2023, so this is the latest version of Form 502INJ, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 502INJ directly from TaxFormFinder. You can print other Maryland tax forms here.
Other Maryland Individual Income Tax Forms:
|Form Code||Form Name|
|Form 502||Maryland Resident Income Tax Return|
|Form PV||Tax Payment Voucher, Estimated tax Form, and Extension|
|Form 502R||Retirement Income Form|
|Form 502D||Maryland Personal Declaration of Estimated Income Tax (DISCONTINUED)|
|Resident Booklet||Income Tax Forms & Instructions Booklet|
Maryland usually releases forms for the current tax year between January and April. We last updated Maryland Form 502INJ from the Comptroller of Maryland in January 2023.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Maryland Form 502INJ
We have a total of twelve past-year versions of Form 502INJ in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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Tax Year 2019 - Form 502INJ Injured Spouse Claim Form
While we do our best to keep our list of Maryland Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.