Audience: Individuals
Legend
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- PERSONAL INCOME TAX BALANCE DUE NOTICE: This notice is a bill for a balance due on your income tax account. This bill may not include all the money you owe the Comptroller. You may have liabilities for other periods or tax types that are not included on this bill.
- TAX YEAR/PERIOD: This is the tax year or tax period for this bill. This bill may not be for the most recent return you have filed.
- NOTICE NO.: This is a unique reference number for your bill. You can refer to this number to inquire about your bill or to make a payment online.
- DATE: This is the date this notice was issued.
- EXPLANATION FOR BALANCE DUE: This section explains why you have a balance due. More than one reason may be listed.
- BALANCE DUE: This is the amount of tax you still owe.
INTEREST FOR LATE PAYMENT OF TAX: Maryland imposes interest on late tax payments. This is the amount of interest you owe as of the date of this notice. Interest continues to accrue on any unpaid tax until the tax is paid in full.
TOTAL BALANCE DUE: This is the sum of the tax owed, plus interest and penalty, if any, as of the date of this notice.
- REQUEST A PAYMENT PLAN: If you cannot pay in full, visit MarylandComptroller.gov/payments to request a payment plan, or follow the instructions on the notice to request a payment plan by mail. Interest continues to accrue until the tax is paid in full. Note, your payments are applied first to penalty, then interest, and then tax.
- PAYMENT COUPON: For security and efficiency, we strongly encourage you to pay online. However, if mailing your payment, you must tear off this coupon and include it in the envelope with your payment to properly credit your account.

Additional Questions/Answers
- Why do I still owe a balance even though I had taxes withheld from my paycheck?
The reason for your balance is explained on the notice (see item 5.) You may want to increase your withholding or make quarterly estimated payments to avoid being underpaid in the future. - How is interest calculated?
Interest is calculated by applying a rate set by law to the outstanding tax balance due. - How do I set up a payment plan online?
Visit MarylandComptroller.gov/payments.
Still have questions? Visit MarylandComptroller.gov/help.