For tax year 2013, Maryland’s personal tax rates begin at 2% on the first $1000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $250,000 (or $300,000 for taxpayers filing jointly, heads of household, or qualifying widow(ers)). Nonresidents are subject to a special tax rate of 1.25%, in addition to the state income tax rate.
Maryland’s 23 counties and Baltimore City also levy a local income tax, which is collected on the resident state tax return as a convenience to local governments.
There are special tax benefits available to taxpayers 65 and older, military retirees, low income families and families paying for child care. The deadline for filing your Maryland income tax is April 15, 2014, if you are filing on a calendar year basis.
Resident Individuals Income Tax Forms
|502&502B||Maryland Resident Income Tax Return with Form 502B||Maryland long form for full- or part-year residents claiming dependents.|
|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:
|502D – 2013||Maryland Personal Declaration of Estimated Income Tax||Form and instructions for filing and paying an estimated tax on income for tax year 2013 from which no tax is withheld, or wages from which not enough Maryland tax is withheld.|
|502D – 2014||Maryland Personal Declaration of Estimated Income Tax||Form and instructions for filing and paying an estimated tax on income for tax year 2014 from which no tax is withheld, or wages from which not enough Maryland tax is withheld.|
|502E||Maryland Application for Extension of Time to File Personal Income Tax Return||Form and instructions for applying for a six-month income tax filing extension by April 15, 2014, (or the 15th day of the fourth month following the close of the tax year) and paying the full amount due with the application.|
|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.|
|502S||Maryland Sustainable Communities Tax Credit||502S is used to calculate allowable tax credits for the rehabilitation of certified rehabilitation structures completed in the tax year which begins during the period of January 1, 2012 through December 31, 2012. Form 502S only applies to applications received by Maryland Historical Trust on or after June 1, 2010. For applications received by Maryland Historical Trust before June 1, 2010, use Form 502H.|
|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 2013.|
|503||Maryland Resident Income Tax Return (Short Form)||Maryland short form for full year residents with incomes of less than $100,000.|
|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.|
Nonresident Individuals Income Tax Forms
|505||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||Nonresident Income Tax Computation||Form for nonresidents to use to compute their Maryland taxable net income with subtractions for non-Maryland income, and attach to Form 505.|
|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 2013.
Note: Nonresidents who wish to amend a tax year prior to 2009 must complete Form 502X for the year to be amended.
|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.|
|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.|
|Resident Itemized Deduction Worksheet||Maryland State and Local Resident Itemized Deduction Worksheet||Worksheet for all resident taxpayers who itemize deductions and who had federal Adjusted Gross Income of $178,150 or more ($89,075 if Married Filing Separately). This worksheet is needed to address limitations affecting itemized deductions.|
|Nonresident||Maryland Tax Forms for Nonresidents||Instructions for filing personal income tax returns for nonresident individuals.|
|Nonresident Itemized Deduction Worksheet||Maryland Nonresident Itemized Deduction Worksheet||Worksheet for all nonresident taxpayers who itemize deductions and who had federal Adjusted Gross Income of $178,150 or more ($89,075 if Married Filing Separately). This worksheet is needed to address limitations affecting itemized deductions.|