Maryland Form 502cr - Income Tax Credits For Individuals - 2013 Page 2

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INCOME TAX CREDITS

MARYLAND

Page 2

FORM

FOR INDIVIDUALS

502CR

Attach to your tax return.

2013

NAME _______________________ SSN ________________________

PART D - CREDIT FOR AQUACULTURE OYSTER FLOATS

1. Enter the amount paid to purchase an aquaculture oyster float(s)

Enter here and on Part H, line 4, page 3. This credit is limited. See Instructions . . . . . . . . . . . . . . . . . . . . .

1. ______________________

PART E - LONG-TERM CARE INSURANCE CREDIT: (THIS IS A ONE-TIME CREDIT.)

Answer the questions and see instructions below before completing Columns A through E for each person for whom you paid long-

term care insurance premiums.

Question 1 - Did the insured individual have long-term care insurance prior to July 1, 2000? . . . . . . . . . . . . . . .

Yes

Question 2 - Is the credit being claimed for the insured individual in this year by any other taxpayer? . . . . . . . . .

Yes

Question 3 - Has credit been claimed by anyone for the insured individual in any other tax year? . . . . . . . . . . .

Yes

Question 4 - Is the insured individual for whom the credit is being claimed a nonresident of Maryland? . . . . . . . .

Yes

If you answered YES to any of the above questions, that insured person does NOT qualify for the credit.

Complete Columns A through D only for insured individuals who qualify for credit. Enter in Column E the lesser of the amount of

premium paid for each insured person or:

• $360 for those insured who are 40 or less, as of 12/31/13

• $500 for those insured who are over age 40, as of 12/31/13.

Add the amounts in Column E and enter the total on line 5 (total) and on Part H, line 5, page 3.

Column A

Column C

Column D

Column E

Column B

Age

Name of Qualifying Insured Individual

Relationship to Taxpayer

Amount of Premium Paid

Credit Amount

Social Security No. of Insured

5. TOTAL

PART F - CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS

Taxpayer A

Taxpayer B

1. Enter the portion of the total current-year donation amount, and any carryover

from prior year(s), attributable to each taxpayer . . . . . . . . . . . . . . . . . . . . . 1. ________________________ 1. ______________________

2. Enter the amount of any payment received for the easement by each

taxpayer during 2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. ________________________ 2. ______________________

3. Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. ________________________ 3. ______________________

4. Enter the amount from line 22 of Form 502; line 32c of Form 505; line 33 of

Form 515; line 23 of Form 504 or $5,000, whichever is less. See instructions . 4. ________________________ 4. ______________________

5. Enter the lesser of line 3 or 4 here. (If you itemize deductions, see Instruction 14.) . . 5. ________________________ 5. ______________________

6. Total (Add amounts from line 5 for Taxpayers A and B.). Enter here and on Part H, line 6, page 3 . . . . . . .

6. ______________________

7. Excess credit carryover. Subtract line 6 from the sum of lines 3A and 3B . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. ______________________

PART G - HEALTH ENTERPRISE ZONE PRACTITIONER TAX CREDIT ** MUST ATTACH REQUIRED CERTIFICATION

1. Enter your taxable net income from line 20 of Form 502 or line 13 of Form 505NR . . . . . . . . . . . . . . . . . . . . .1. _____________________

2. Enter the Maryland tax from line 22 of Form 502 or line 16 of Form 505NR . . . . . . . . . . . . . . . . . . . . . . . . . .2. _____________________

3. Enter the amount of income that you earned in a Health Enterprise Zone in 2013

(Attach certification from Department of Health and Mental Hygiene.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. _____________________

4. Revised taxable net income. Subtract line 3 from line 1. (If less than 0, enter 0.) . . . . . . . . . . . . . . . . . . . . .4. _____________________

5. Tax on amount on line 4. Compute the Maryland tax that would be due on the revised taxable net income

by using the Maryland Tax Table or Computation Worksheet contained in the instructions for Form 502

or Form 505. Do not include the local income tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. _____________________

6. Tax credit (Subtract line 5 from line 2.) Enter here and on Part H, line 7, page 3.

(If less than 0, enter 0.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. _____________________

COM/RAD-012

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