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Maryland Tax Resources

Governor: Martin O'Malley
Income Tax Revenue (2007): $15,094,183,000.00
Maryland Population 5,618,899

For live support for your Maryland tax return, consider calling them directly:
- Phone: (410) 260-7980 or (800) 638-2937 or
- Email: taxhelp@comp.state.md.us

Maryland Mailing Address

Wondering where to mail your Maryland taxes? Here's the address:

Comptroller of Maryland
Revenue Administration Division
Annapolis, Maryland 21411-0001



Maryland Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Maryland.

Maryland Residents

You are a legal resident of Maryland if you If you either lived in Maryland for more than 6 months or had a residence on the last day of the tax year in Maryland. If you are a Maryland resident, and had to file federal taxes, you will need to file a Maryland income tax return. You need to also file a Maryland income tax return if your gross income, for the previous year, exceeds the amounts in the Filing Requirements table and Instruction 1 of the Maryland resident tax booklet.

Maryland Residents who lived in Maryland for part of the year

If in the past year you either started or stopped being a Maryland resident you will need to file Form 502. This is the only form that part-year residents may file. In addition to filing an income tax return with Maryland you might need to also file a return with the other state that you were/are a resident of. Please make sure to file returns for both states to avoid receiving a notice from Maryland asking why you failed to fulfill this requirement. The steps for filing your part year return can be found in instruction 26 in the Maryland Tax Booklet.

Part-year residents with pensions

If you are a part-year resident with a pension make sure to fill out the pension exclusion worksheet. The information you will need to include in the pension exclusion worksheet includes Railroad Retirement benefits, total Social Security, and your total taxable pension. File these pieces of information in the same way that you would if you were a full year resident of Maryland. To know how much to prorate the amount on line 5 divide the number of months that you maintained a Maryland residency by 12. Remember you need to prorate your pension by the number of months you maintained residency (talked about in the previous sentence) by the number of months you received your pension if you started receiving you pension in the same year that you became a resident of Maryland.

Related Tax Forms

  • 502 - Maryland Tax Return (Resident Individual)

Maryland Residents who work in another state

Washington, D.C., Pennsylvania, Virginia and West Virginia

If you are a Maryland resident who works in Washington, D.C., Pennsylvania, Virginia or West Virginia, you need to file your state income tax return with Maryland. Make sure to get a refund with the locality you work in by filling out the appropriate form if your employer withholds taxes for that area. Make sure to get your taxable status from whatever the state’s taxing authority is that you work in. If you are taxed by another state for income earned in that respective state determine your eligibility for a Maryland tax credit by filling out Form 502CR. If you need to fill out Form 502CR include a copy of the return you filed with the other state with your Maryland tax return.

Delaware

If you are a Maryland resident who works in Delaware, you need to file tax returns with both Delaware and Maryland. Complete Maryland Form 502CR to get credit with Maryland for all taxes you needed to pay to Delaware and avoid dual taxation. Use your Maryland income tax return to fill out Form 520CR. A copy of your Delaware return will need to be included.

Related Tax Forms

  • 502CR - Maryland Income Tax Credits For Individuals

Nonresidents who work in Maryland

If you work in Maryland and/or make additional income from a source of Maryland’s, you will be taxed by both the Maryland income tax rate and the 1.25 percent special nonresident tax. See the Maryland nonresident tax booklet for additional filing requirements and information pertaining to nonresidents. Make sure to also complete Form MW507 (Employee's Maryland Withholding Exemption Certificate) if you work in Maryland and aren’t a resident. This from will be very important to your payroll department for calculating the number of exceptions in your income tax withholding.

Pennsylvania, Virginia, West Virginia and Washington, D.C. Residents

If wages are your only source of income from a Maryland source and you are a resident of a state that borders Maryland (Virginia, Pennsylvania, Washington, D.C., or West Virginia) you are exempt from Maryland income tax. Fill out line 4 of Form MW507, following all instructions, to become exempt from Maryland income tax and any withholdings due to Maryland taxes being placed on your wages.

Delaware residents

If wages are your only source of income from a Maryland source and you are a resident of Delaware you need to file Form 505 (Maryland Nonresident Income Tax Return) and Form 505NR (Maryland Nonresident Income Tax Calculation). You need to file Form 515 to show taxable wage income if you live in Wilmington.

Residents of Alabama, Delaware, Indiana, Kentucky, Michigan, Missouri, New York, Ohio, and Pennsylvania are states which impose local taxes on Maryland residents

Residents of Alabama, Delaware, Indiana, Kentucky, Michigan, Missouri, New York, Ohio, and Pennsylvania who are working in Maryland must contact the local government of the area that they live to verify local tax laws and file Maryland Form 515.

Related Tax Forms

  • Form 505 - Maryland Nonresident Income Tax Return
  • Form 505NR - Maryland Nonresident Income Tax Calculation
  • Form 515 - Maryland Tax Return
  • MW507 - Employee's Maryland Withholding Exemption Certificate

Nonresidents who sold property in Maryland

In any sale of real Maryland property, unless there is a specific exemption, tax must be withheld at the time of sale. The amount of tax to be withheld is to be based on the amount of money that that piece of property sold for. At the time of sale the recorder (the person who is recording the transfer of the deed) must pay the withheld taxes from the point of sale to either the Maryland Department of Assessments and Taxation (MDAT) or the Clerk of the Court. The tax is required to be paid before the deed can transfer hands and the tax must be filed with the MDAT or recorded with the Court. See Withholding Requirements for Sales of Real Property by Nonresidents for more information.

Maryland Tax Forms

  • 502 - Maryland Tax Return (Resident Individual)
  • 502CR - Maryland Income Tax Credits For Individuals
  • 502AC - Subtraction for Contribution of Artwork
  • MW507 - Employee's Maryland Withholding Exemption Certificate
  • Form 505 - Maryland Nonresident Income Tax Return
  • 502AE - Subtraction for Income Derived within an Arts and Entertainment District
  • Form 505NR - Maryland Nonresident Income Tax Calculation
  • 502CR - Personal Income Tax Credits for Individuals
  • Form 515 - Maryland Tax Return
  • 502D - 2009 - Declaration of Estimated Maryland Income Tax
  • 502E - Application for Extension to File Individual Income Tax Return
  • 502H - Deduction for Preservation of Historic Property
  • 502INJ - Injured Spouse Claim Form
  • 502TP - Computation of Tax Preference Income Modification
  • 502UP - Underpayment of Estimated Maryland Income Tax by Individuals
  • 502V - Use of Vehicle for Charitable Purposes
  • Schedule D - Sale, Exchange or Disposition of Property

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