Audience: Individuals

If you filed a federal income tax return, using a Maryland address, but did not file a Maryland state income tax return, you may receive an “Information Request” letter. As part of our non-filer program, we compare our records, against information received from the Internal Revenue Service, to identify Maryland residents who have not filed a Maryland return. Your response to the “Information Request” letter helps us determine whether you are required to file a Maryland tax return.

• If you received an Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return.
• If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return from another state, etc.).
• If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

There are several other non-filer programs used to identify individuals who have not filed a Maryland income tax return, but may be required to, based on available information. Please see your notice for more information.