Audience: Individuals
For additional information, visit Income Tax for Individual Taxpayers > Filing Information.
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 (PDF) | 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 (PDF) | Maryland Tax Forms for Nonresidents | Instructions for filing personal income tax returns for nonresident individuals. |
| Number | Title | Description |
|---|---|---|
| PV(2D) (PDF) | Income Tax Payment Voucher. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form. | Payment voucher with instructions and worksheet (PDF) 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 (PDF) | Personal Tax Payment Voucher for Form 502/505, Estimated Tax and Extensions | Payment voucher with instructions and worksheet (PDF) 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 (PDF) | Maryland Resident Income Tax Return | Maryland long form for full- or part-year residents |
| 502B (PDF) | Maryland Dependents Information | Form to be used when claiming dependents. |
| 502AC (PDF) | 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 (PDF) | 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 (PDF) | Maryland Personal Income Tax Credits for Individuals and Instructions | Form and instructions for individuals claiming personal income tax credits including:
|
| 502LU (PDF) | Legislative Updates Addition/Subtraction Modification | This form may be used by taxpayers to report income modifications and credits applicable to tax year 2025 that are enacted after December 31, 2025 |
| 502CG (PDF) | Capital Gain Income | Form and instructions to calculate net capital gain income subject to additional tax. |
| 502R (PDF) | 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 (PDF) | Maryland Historic Revitalization Tax Credit | 502S is used to calculate allowable tax credits for the rehabilitation of certified rehabilitation structures completed in the tax year. |
| 502SU (PDF) | 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 (PDF) | 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 (PDF) | 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 (PDF) | 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. |
| 588 (PDF) | 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. |
| 502INJ (PDF) | 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. |
| 502X (PDF) | 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 2025. |
| Number | Title | Description |
| EL101 (PDF) | 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. |
| Number | Title | Description |
| 505 (PDF) | Maryland Nonresident Income Tax Return | Form for nonresidents to file if:
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 (PDF) | Nonresident Income Tax Computation | Instructions for filing personal income tax returns for nonresident individuals. |
| 505SU (PDF) | Nonresident Subtractions | Form to be used by nonresidents for any qualified Maryland subtractions. |
| 505X (PDF) | Maryland Nonresident Amended Tax Return | Form and instructions for nonresidents to use to complete a nonresident amended return for tax year 2025. |
| 515 (PDF) | 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 (PDF) | Legislative Updates Addition/Subtraction Modification | This form may be used by taxpayers to report income modifications and credits applicable to tax year 2025 that are enacted after December 31, 2025 |
| Number | Title | Description |
| 129 (PDF) | Request for Copy of Tax Form | Form used by individuals to request a copy of their Maryland income tax return. |
| 130 (PDF) | 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. |