Tax Guidance - 2024 Individual Income Tax Forms - Taxpayer Services

2024 Individual Income Tax Forms

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Audience: Individuals

For additional information, visit Income Tax for Individual Taxpayers > Filing Information.

Instruction Booklets

Note: The instruction booklets listed here do not include forms. Forms are available for downloading in the Resident Individuals Income Tax Forms section below.

Booklet	Title	Description
Resident	Maryland State and Local Tax Forms and Instructions	Instructions for filing personal state and local income taxes for full- or part-year Maryland residents.
Nonresident	Maryland Tax Forms for Nonresidents	Instructions for filing personal income tax returns for nonresident individuals.

Resident Individuals Income Tax Forms

Number	Title	Description
502-502B(2D)	Maryland Resident Income Tax Return with Form 502B. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form.	Maryland long form for full- or part-year residents claiming dependents.
PV(2D)	Income Tax Payment Voucher. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form.	Payment voucher with instructions and worksheet for individuals sending check or money order for any balance due on a Form 502 or Form 505, estimated tax payments, or extension payments.
PV	Personal Tax Payment Voucher for Form 502/505, Estimated Tax and Extensions	Payment voucher with instructions and worksheet for individuals sending check or money order for any balance due on a Form 502 or Form 505, estimated tax payments, or extension payments.
502	Maryland Resident Income Tax Return	Maryland long form for full- or part-year residents.
502B	Maryland Dependents Information	Form to be used when claiming dependents.
502AC	Maryland Subtraction for Contribution of Artwork	Form and instructions for claiming subtraction for artwork created by qualifying persons and donated to a Maryland museum.
502AE	Maryland Subtraction for Income Derived within an Arts and Entertainment District	Form and instructions for claiming subtraction for income that a qualifying resident artist derives from selling an artistic work within an arts and entertainment district.
502CR	Maryland Personal Income Tax Credits for Individuals and Instructions	Form and instructions for individuals claiming personal income tax credits including: Taxes paid to other states Student Loan Debt Relief Preservation and conservation easements IRC section 1341 repayment Catalytic Revitalization Projects and Historic Revitalization Tax Credit Federal form 1041 Sch K-1 nonresident PTE tax Child and dependent care expenses Long-term care insurance Child with disabilities PTE Tax paid on members’ distributive pro rata shares of income
502INJ	Injured Spouse Claim Form	Form and instructions for a qualifying spouse to a file claim for a portion of a refund issued to the other spouse if any of the refund was 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.
502LU	Legislative Updates Addition/Subtraction Modification	This form maybe used by taxpayers to report income modifications and credits applicable to tax year 2024 that are enacted after December 31, 2024
502R	Maryland Retirement Income Form	Form for reporting retirement income as per enacted House Bill 1148 by the Maryland General Assembly during the 2016 Session.
502S	Maryland Heritage Structure Rehabilitation Tax Credit	502S is used to calculate allowable tax credits for the rehabilitation of certified rehabilitation structures completed in the tax year.
502SU	Maryland Subtractions from Income	Other subtractions that you may qualify for will be reported on Form 502SU. Determine which subtractions apply to you and enter the amount for each on Form 502SU and attach to your Form 502.
502TP	Computation of Tax Preference Income Modification	Form and instructions for an individual or fiduciary of an estate or trust to use for reporting items of tax preference in excess of $10,000 ($20,000 for a joint return).
502UP	Underpayment of Estimated Maryland Income Tax by Individuals	Form and instructions for individuals who are liable for interest for untimely filing and/or underpayment of their estimated tax.
502V	Use of Vehicle for Charitable Purposes	Form and instructions for subtracting from the federal adjusted gross income certain unreimbursed automobile travel expenses incurred in connection with service as a volunteer for a nonprofit volunteer fire company or other qualified organization.
502X	Maryland Amended Tax Form and Instructions	Form and instructions to be used by resident individuals for amending any item of a Maryland return for tax year 2024.
588	Direct Deposit of Maryland Income Tax Refund to More Than One Account	Use Form 588 if you want us to directly deposit your tax refund to either two or three of your accounts at a bank or other financial institution in the United States.

Electronic Filing Signature and Payment

Number	Title	Description
EL101	Maryland Income Tax Declaration for Electronic Filing	Form and instructions for individual electronic filers to use to establish a signature document. Electronic signatures are supported.

Nonresident Individuals Income Tax Forms

Number	Title	Description
505	Maryland Nonresident Income Tax Return	Form for nonresidents to file if: they are required to file a federal return based on the minimum filing requirements, and they received income from sources in Maryland Note: This form is not required for nonresidents who reside in the District of Columbia, Pennsylvania, Virginia or West Virginia and had only wages from Maryland.
505NR	Nonresident Income Tax Computation	Instructions for filing personal income tax returns for nonresident individuals.
505SU	Nonresident Subtractions	Form to be used by nonresidents for any qualified Maryland subtractions.
505X	Maryland Nonresident Amended Tax Return	Form and instructions for nonresidents to use to complete a nonresident amended return for tax year 2024.
515	Maryland Tax Return - Nonresident Local Tax	Form and instructions for nonresidents employed in Maryland who reside in jurisdictions that impose a local income or earnings tax on Maryland residents.
502LU	Legislative Updates Addition/Subtraction Modification	This form maybe used by taxpayers to report income modifications and credits applicable to tax year 2024 that are enacted after December 31, 2024

Miscellaneous Forms

Number	Title	Description
109-I	Change of Name and/or Address	Form used by individuals to notify the Comptroller of Maryland that you have changed your home mailing address or your legal name
129	Request for Copy of Tax Form	Form used by individuals to request a copy of their Maryland income tax return.
130	Request for Certification of Tax Filings	Form used by individual taxpayers to request certification of Maryland income tax filing for the purpose of obtaining a Maryland driver's license, ID card or moped operator's permit from the MVA.
Form 106	Stop Payment Request	Form to request a stop payment on refund check and issue a replacement check.
Form 548	Power of Attorney	Required form for the Comptroller to release tax information to a taxpayer's representative.
Form 548 Instructions	Power of Attorney Instructions	Instructions for Form 548 the required form for the Comptroller to release tax information to a taxpayer's representative.