Audience: Individuals
Whether you file electronically using our free iFile service, hire a professional preparer, have us prepare it for free, or complete a paper return, filing a Maryland tax return is easy.
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There are several ways you can file your personal or business income tax returns on paper or electronically. Please review the links at the bottom of the page, and choose the filing method that best fits your needs.
You can file both your Maryland and federal tax returns online using approved software on your personal computer. To use this method, you'll need to know the correct county abbreviation for the Maryland county in which you live. You may need to enter the correct subdivision code for the city in Maryland in which you live.
You can choose among a host of professional tax preparers in Maryland who can file your return electronically for you. While we cannot endorse any specific professional, we offer a list of e-file providers for individuals and businesses for your convenience.
You may qualify to electronically file your federal return for free by using IRS Free File Some of the companies participating in the IRS Free File service will file your Maryland return electronically for free as well. No matter what company you select, you can always return to file your Maryland tax return for free online, using iFile or the Maryland Tax Connect Portal. Keep in mind that your Maryland return begins with your federal adjusted gross income, so you must prepare your federal return first before you can prepare your Maryland return.
Generally, you are required to file a Maryland income tax return if:
Even if you are not required to file a federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status. Dependent taxpayers must take into account both their additions to and subtractions from income to determine their gross income.
If you are a senior citizen, see also Filing Requirements for Seniors.
For more information, see the instructions in the Maryland resident tax booklet and nonresident tax booklet.
| Filing Status | Gross Income |
|---|---|
| Single (including dependent taxpayers) | |
| Under 65 | $ 15,750 |
| 65 or older | $ 17,750 |
| Head of Household | |
| Under 65 | $ 23,625 |
| 65 or older | $ 25,625 |
| Married Filing Jointly | |
| Both under 65 | $ 31,500 |
| One spouse 65 or older | $ 33,100 |
| Both 65 or older | $ 34,700 |
| Married Filing Separately | |
| All (regardless of age) | $ 15,750 |
| Qualifying Surviving Spouse | |
| Under 65 | $ 31,500 |
| 65 or older | $ 33,100 |
You may submit your completed paper tax form, or obtain assistance in person at any of our local branch offices. Assistance is available by appointment only 8:30 a.m. - 4:30 p.m., Monday through Friday.
Your income tax return is due April 15. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day.
If you are a fiscal year taxpayer, complete the fiscal year Form 502, and print "FY" in bold letters in the upper left hand corner of the form. Whenever the term "tax year" appears in the instructions, fiscal year taxpayers should understand the term to mean "fiscal year." Use the current year tax forms for fiscal years which begin during the current calendar year (i.e. use 2019 tax forms for calendar year 2019). Fiscal year returns are due on the 15th day of the 4th month following the close of the fiscal year.
The fastest way to file your return and receive your refund is to file electronically and request direct deposit. If you request direct deposit on your electronic return, your electronic return will be processed within 72 hours (with exceptions) and refunds will be issued within 5-7 business days. To pay your taxes, you may request electronic funds withdrawal (direct debit) payments on your electronic return.
If you both file and pay electronically, your return is due April 15th. However, you will have until April 30th to make your electronic payment. Note: An online payment where the bank mails the Comptroller of Maryland a paper check is not considered an electronic payment. You may file your return electronically through your personal computer using our free online service. Please do not send a paper copy of the return if you choose to file electronically.
You must file an amended return to make certain changes to your original return. These include changes in income, filing status, amount of deductions, the number of exemptions, and the amount of additions and subtractions to income. Note: Changes made as part of an amended return are subject to audit for up to three years from the date the amended return is filed. Use Form 502X to file an amended return and include a copy of your federal return. For more information on filing an amended return please see Instruction 28 in the Maryland resident tax booklet.
Generally, you are required to use the same filing status on your Maryland income tax return as used on your federal income tax return or the filing status that you would have used if required to file a federal income tax return.
This applies whether you are a resident COMAR 03.04.02.02 or nonresident COMAR 03.04.02.03 of the State of Maryland.
Maryland has six filing statuses based on the filing status used on your federal income tax return.
| If you are: | Check the box for: | Additional Information |
|---|---|---|
| Any person who can be claimed as a dependent on his/her parent's (or another person's) federal return | Dependent taxpayer - Filing Status 6 | Single Dependent taxpayers, regardless of whether income was earned or unearned, are not required to file a Maryland income tax return unless their gross income 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 head of household on his/her federal return | Head of household - Filing Status 4 | |
| A qualifying surviving spouse with dependent child who filed a federal return with this 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. |
| If you are: | Check the box for: | Additional Information |
|---|---|---|
| Any person who can be claimed as a dependent on his/her parent's (or another 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 head of household on his/her 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 his/her 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 countries, cities, towns or taxing areas on the last day of the tax 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 the SPECIAL NOTE in Instruction 19. |
| Married couples who filed joint federal returns but were domiciled in different states on the last day of the tax year | If you are filing separately, see Instruction 8. If you are filing a joint return, you must attach a pro forma Form 505 and Form 505NR. See Technical Bulletin 1 & Administrative Release 3. | |
| All other married couples who filed joint federal returns | 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). |
Resident -Your permanent home is or was in Maryland (the law refers to this as your domicile). OR your permanent home is outside of Maryland, but you maintained a place of abode (that is, 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.
Nonresident - Your permanent home (domicile) is in a state other than Maryland, unless you are a statutory resident.
Statutory resident - You maintain and occupy a place of abode (that is a place to live) for more than 6 months of the tax year in Maryland.
Part-Year Residents - If you either established or abandoned Maryland residency during the calendar year, you are considered a part-year resident.
For more information about residency, see Administrative Release No. 37 - Domicile and Residency (PDF).
For further information on how to file, see the links below.
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.
If you are a Maryland resident, you are required to file a Maryland income tax return if you are required to file a federal income tax return, and your gross income equals or exceeds the level for your filing status in Filing Requirements see above and in Instruction 1 of the Maryland resident tax booklet. Dependent taxpayers must take into account both their additions to and subtractions from income to determine their gross income. See also, If You Work in Another State below.
Even if you are not required to file a federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status.
If you live in Maryland and work in Washington, D.C., Pennsylvania, Virginia or West Virginia you should file your state income tax return with Maryland.
If you commute to work in one of the states listed above, and your employer withholds taxes for that jurisdiction, you can file the appropriate form with that locality to obtain a refund.
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.
If you have income that is taxed in another state and/or a locality in another state, see Maryland Form 502CR to determine if you are eligible for a tax credit. Be sure to include your completed Form 502CR with your Maryland return, along with a copy of the return you filed with the other state and/or a locality in another state.
Maryland residents who work in Delaware must file tax returns with both states. To avoid dual taxation, you can get a credit for taxes paid to Delaware and/or a locality in Delaware by completing Maryland Form 502CR and filing it with your Maryland income tax return. Be sure to include a copy of your Delaware return and/or return of the locality in Delaware.
If you either established or abandoned Maryland residency during the calendar year, you must file as a part-year resident, using Form 502. You may also be required to file a return with your other state of residence.
Filing a part-year return in your first year of residency may help you avoid receiving a notice asking why you did not file with Maryland the previous year.
Instruction 26 in the Maryland resident tax booklet outlines the following steps for completing your part-year tax return correctly:
Part-year residents with pensions should complete the pension exclusion worksheet (PDF) using total taxable pension and total Social Security and Railroad Retirement benefits as if you were a full-year resident. Prorate the amount on line 5 by the number of months of Maryland residence divided by 12. However, if you began receiving your pension during the tax year you became a Maryland resident, use a proration factor of the number of months you were a resident divided by the number of months the pension was received.
If you are a nonresident of Maryland, you are required to file Form 505 (Maryland Nonresident Income Tax Return) and Form 505NR (Maryland Nonresident Income Tax Calculation) if you have income derived from:
You are not required to file as a nonresident if:
Nonresidents who work in Maryland or derive income from a Maryland source are subject to the appropriate Maryland income tax rate for your income level, as well as a special nonresident tax rate of 1.75%. By law, the nonresident tax rate must equal the lowest local income tax rate paid by Maryland residents (currently 1.75%) combined with the top state tax rate.
You will use your total income (with certain modifications) to compute the tax rate to be used on Form 505. You will then use Form 505NR to compute your Maryland taxable net income with your subtractions for non-Maryland income. This Maryland taxable net income will be used as the numerator of a nonresident factor. Your Maryland income without allowing you the non-Maryland subtractions will be the denominator. This nonresident factor applied to the tax that was calculated on your total income arrives at the Maryland tax. The special nonresident tax is applied to your Maryland net taxable income as calculated on Form 505NR. For more information, see the instructions in the Maryland nonresident tax booklet.
You can calculate your nonresident tax due using our estimated nonresident tax calculator.
Nonresident taxpayers may either use Maryland's standard deduction or itemize deductions. You may elect to use the standard deduction whether or not you itemized deductions on your federal income tax return. You may itemize deductions on your Maryland return only if you have itemized them on your federal return. Deductions and exemptions must be apportioned using the ratio of Maryland income to federal adjusted gross income.
If you are a nonresident and amending your Maryland income tax returns, you should obtain a Form 505X and a nonresident tax booklet for the year you wish to amend so that you will have the proper instructions and rates. Exemptions, deductions and certain credits must be prorated using the Maryland income factor. Attach revised Forms 505 and 505NR to your amended return.
If you are a nonresident who owned and sold or transferred real property and associated tangible personal property in Maryland, you must make a tax withholding payment to the local clerk of the circuit court or the State Department of Assessments and Taxation (SDAT). The payment must be made before the deed or other instrument of transfer is recorded with the court clerk or filed with SDAT. For more information, see Sales of Real Property by Nonresidents (below).
If you are a nonresident who works in Maryland and/or derives other income from a Maryland source, you are subject to Maryland's income tax rates as well as the special nonresident tax rate of 2.25%. For more information about the filing requirements for nonresidents, see the instructions in the Maryland nonresident tax booklet.
If you are a nonresident who works in Maryland, you must also complete Form MW507 (Employee's Maryland Withholding Exemption Certificate) for your payroll department to determine the proper number of exemptions in calculating your income tax withholding.
If you work in Maryland but reside in a reciprocal tax state (Pennsylvania, Virginia, West Virginia or Washington, D.C.), and your only income from a Maryland source is wages, you can be exempt from Maryland income tax and Maryland withholding tax on those wages. Follow the instructions for line 4 of the MW507 form.
If you work in Maryland but reside in Delaware, you must file Form 505 (Maryland Nonresident Income Tax Return) and Form 505NR (Maryland Nonresident Income Tax Calculation). However, if you reside within the city limits of Wilmington, you must file Form 515 to report your taxable wage income.
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. To verify local tax laws, contact your local government in the jurisdiction in which you reside.
If Maryland tax was withheld from your income in error you must file to obtain a refund. Complete all of the information at the top of the Form 505 including the filing status, residence information and exemption areas. Check the box provided to the right of the residence information for you to indicate your withholding was withheld in error. See instruction 4 of the nonresident booklet.
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. The tax will be withheld based on the total payment from the sale of that property and associated tangible personal property. The person responsible for recording the deed must pay the withholding tax to the Clerk of the Court or the State Department of Assessments and Taxation (SDAT) at the time of recordation. The payment must be made before the deed or other instrument of transfer is recorded with the court, or filed with the SDAT. For more information, see Sales of Real Property by Nonresidents (below).
If you are a nonresident who owns and is selling or transferring real property and associated tangible personal property in Maryland, you must make a tax withholding payment to the local Clerk of the Circuit Court or the Maryland Department of Assessments and Taxation (SDAT). The payment must be made before the deed or other instrument of transfer is recorded with the court clerk or filed with SDAT.
Generally, the person responsible for your closing, a title company for example, is responsible for ensuring that sufficient funds are withheld at settlement and for paying the amount of withholding tax due to the Clerk or SDAT when the deed or other instrument of transfer is presented for recordation.
For a nonresident individual, the payment is 8% of the total property sale payment made to the individual. A nonresident entity must make an 8.25% payment.
Under this provision, a nonresident entity is an entity that is:
In the case of multiple owners, withholding is required from each of the nonresident owners based on the percentage of the total payment that represents each nonresident's ownership percentage.
At settlement, you must complete Form MW506NRS, Return of Income Tax Withholding for Nonresident Sale of Real Property. The settlement agent must then present Copies A and B of Form MW506NRS to the clerk or SDAT, along with payment.
In addition to filing Form MW506NRS with a tax withholding payment, you are still required to file an end-of-the-year income tax return with Maryland for the year in which the sale occurred.
For more information, see Maryland's Withholding Requirements for Sales or Transfers of Real Property and Associated Personal Property by Nonresidents.
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.
If you were domiciled in Maryland on the last day of the tax year, or you maintained a place to live in Maryland and were physically present in Maryland for more than six months (183 days) of the tax year, then you are a legal Maryland resident. In that case, you must file a Maryland resident tax return for the full tax year, using Form 502.
If you do not meet the above definition, you are not a resident of Maryland. Form 505 and You will need to file a nonresident income tax return to Maryland, using Form 505NR if you have income derived from:
If you must file a Maryland tax return, you cannot use the joint filing status or head of household filing status if you are a nonresident alien filing a federal 1040NR.
You must report the same income on your Maryland return as you reported on Form 1040NR. You must enter on line 1 of your Maryland return the federal adjusted gross income amount from your 1040NR form.
You must list any additions or subtractions on Maryland forms 502 and 505 that are required under Maryland tax law and federal tax law.
You should report the same itemized deductions that you claimed on your federal 1040NR - with one exception: state and local income taxes. You must subtract from your total deductions on your Maryland return any state or local income taxes that you included as an itemized deduction. See Instruction 14 in the resident tax booklet or Instruction 16 in the nonresident tax booklet.
Even though you may be required to claim itemized deductions on your federal 1040NR, you have the option to claim the Maryland standard deduction or itemized deduction method on the Maryland return.
You may claim the same number of exemptions on your Maryland return that were allowed on the federal 1040NR.
If you are 65 years or older, or are legally blind, you may claim an additional $1,000 exemption for age or blindness on the Maryland return.
Generally, nonresident aliens who are nationals of the United States or residents of Mexico or Canada may claim a personal exemption for their spouse if the spouse had no gross income for U.S. tax purposes and cannot be claimed as a dependent on another taxpayers return.
Nonresident aliens who are residents of the Republic of Korea (South Korea) must meet an additional requirement to claim their spouse as an exemption: the spouse must have lived with the taxpayer in the United States at some time during the tax year. Students and business apprentices who are residents of India may also claim their spouse under certain circumstances (See IRS Publication 519) (PDF).
If your spouse meets the criteria noted above, you can claim an exemption for your spouse in the Exemptions section of the Maryland return.
You may not claim any other dependents unless the dependents are residents of the United States, Canada, or Mexico. The dependents are entitled to an additional exemption for age if they are 65 years of age or older.
Only U.S. nationals and residents of Canada, Mexico, and the Republic of Korea (South Korea), may claim exemptions for their dependents. If you were a U.S. national (American Samoan or a Northern Mariana Islander who chose to be a U.S. national) or a resident of Canada or Mexico, you can claim exemptions for your children and other dependents on the same terms as U.S. citizens . See IRS Publication 501 (PDF) for more details.
You may not claim any exemptions for a spouse or dependents if you are a nonresident alien from any other country and are required to file a federal Form 1040NR.
If you are a nonresident for Maryland tax purposes, you must prorate your exemptions and deductions following the instructions in the nonresident tax booklet.
You cannot claim an earned income tax credit if you are a nonresident alien required to file a federal 1040NR. You must qualify and elect to be taxed as a resident alien with IRS on your worldwide income in order to claim the earned income tax credit.
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 chart below.
The personal exemption is $3,200. This exemption is reduced once your federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child).
| If Your federal AGI 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 | |
|---|---|---|---|---|
| $100,000 or less | $3,200 | $3,200 | $0 | |
| Over | But not over | |||
| $100,000 | $125,000 | $1,600 | $3,200 | $0 |
| $125,000 | $150,000 | $800 | $3,200 | $0 |
| $150,000 | $175,000 | $0 | $1,600 | $0 |
| $175,000 | $200,000 | $0 | $800 | $0 |
| In excess of $200,000 | $0 | $0 | $0 | |
You must complete the Exemptions section (PDF) of the return with Form 502B if completing the Form 502. 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.
In addition to the exemptions allowed on your federal return, you and your spouse may claim an additional $1,000 exemption on the Maryland return for being 65 years of age or older or blind. If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200.
Make sure you check both boxes in the Exemptions section for each of your dependents who are age 65 or over. 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.
Enter the names, Social Security numbers and relationships for all dependents on Form 502B. The total dependent exemptions should be carried over to part C of the Exemptions section on Form 502.
If you are a part-year resident or a member of the military, you must prorate your exemptions based on the percentage of your income subject to Maryland tax. See Instructions 26 and 29 in the Maryland tax booklet.
If you and your spouse file a joint federal return but choose to file separate Maryland returns because one of you is a nonresident, each spouse's personal exemption amounts must be claimed separately as well.
You may be eligible to claim some valuable personal income tax credits.
Learn more about Donations of Diapers and Hygiene Products to Qualified Charitable Entities.
Learn more about Filing as a Senior Citizen.
Learn more about Filing as a Member of the Military.
Learn more about Contributing Through Maryland's Tax Checkoffs.