If you cannot afford to pay your Maryland taxes, you may qualify for help through one of the Comptroller of Maryland’s Low-Income Taxpayer Programs. This program offers relief in two categories: Hardship Relief and Low-Income Taxpayer Relief.
Hardship Relief
You may qualify for Hardship Relief if:
- Your current household income is below 200% of the federal poverty level, and
- Your only source of income is Social Security and/or pension payments.
What this program offers:
- Your tax debt is not sent to a collection agency.
- We will not place holds on your licenses.
- Any existing license holds will be removed.
- You won’t receive additional collection notices from our office.
- No payments or payment plans are required.
- We will not take your federal tax refunds or vendor payments.
What still applies:
- We may take portions of your Maryland tax refund.
- A property lien may still be filed to protect the State’s interest.
- You must file any missing Maryland tax returns.
Note: Hardship relief only applies to the specific years you request. If you owe taxes for other years, you’ll need to reapply for those separately.
Low-Income Taxpayer Relief
You may qualify for Low-Income Taxpayer Relief if:
- Your current income is below 200% of the federal poverty level, and
- Your income comes from any source (not limited to Social Security or a pension).
What this program offers:
- Your debt is not sent to a collection agency.
- No new license holds will be placed.
- Any existing license holds will be removed.
- No payments or payment plans are required.
- Your account will be placed on a temporary hold from collection.
What still applies:
- Portions of your Maryland and federal tax refunds may be used to reduce your debt.
- Vendor payments will be offset.
- A property lien may still be filed.
- Your tax withholdings may be adjusted to prevent future debt.
- We will review your account each year. If your income increases above the poverty level, collection may resume.
- You must file any missing Maryland tax returns.