Instructions For Maryland Form 502cr - Income Tax Credits For Individuals - 2013


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Alabama - AL
Mississippi - MS
Vermont - VT
Arizona - AZ
Missouri - MO
Virginia - VA
Purpose of Form. Form 502CR is used to claim personal income
Arkansas - AR
Montana - MT
(except wage income)
tax credits for individuals (including resident fiduciaries).
California - CA
Nebraska - NE
Washington, DC - DC
You may report the following tax credits on this form: the Credit
Colorado - CO
New Hampshire - NH
(except wage income)
for Income Taxes Paid to Other States, Credit for Child and
Connecticut - CT
New Jersey - NJ
West Virginia - WV
Dependent Care Expenses, Quality Teacher Incentive Credit,
Delaware - DE
New Mexico - NM
(except wage income)
Long-Term Care Insurance Credit, Credit for Preservation and
Georgia - GA
New York - NY
Wisconsin - WI
Conservation Easements, Credit for Aquaculture Oyster Floats,
Hawaii - HI
North Carolina - NC
Territories and
the Health Enterprise Zone Practitioner Income Tax
Idaho - ID
North Dakota - ND
Possessions of the
Credit, Sustainable Communities Tax Credit, the Neighborhood
Illinois - IL
Ohio - OH
United States
Stabilization Credit, Flow-Through Nonresident PTE Tax and
Indiana - IN
Oklahoma - OK
American Samoa - AS
IRC Section 1341 Repayment Credit. You must file Form 500CR
Iowa - IA
Oregon - OR
Guam - GU
electronically to claim a business income tax credit.
Kansas - KS
Pennsylvania - PA
Northern Mariana
Kentucky - KY
(except wage income)
Island - MP
Louisiana - LA
Rhode Island - RI
Puerto Rico - PR
Communities Tax Credit and/or certain business tax credits from
Maine - ME
South Carolina - SC
U.S. Virgin Islands - VI
Form 500CR and the IRC Section 1341 Repayment Credit are
Massachusetts - MA
Tennessee - TN
refundable. All of the other credits may not exceed the state
Michigan - MI
Texas - TX
income tax.
Minnesota - MN
Utah - UT
Excess credit for preservation and conservation easements
A Maryland resident (including a resident fiduciary) having
may be carried forward to the next tax year. Excess amounts
income from one of these states must report the income on the
of the other credits cannot be carried forward. Note: Resident
Maryland return Form 502 or 504. To claim a credit for taxes
fiduciaries may use Form 502CR to claim only a credit
paid to the other state, complete Form 502CR and attach it and
for income taxes paid to other states or a credit for
a copy of the other state’s nonresident income tax return (not
Preservation and Conservation Easements.
just your W-2 Form) to your Maryland return.
Name and Other Information. Type or print the name(s) as
GROUP II - Reciprocal for wages, salaries, tips and commission
shown on Form 502, Form 505, Form 515 or Form 504 in the
income only.
designated area. Enter the Social Security Number for each
Pennsylvania - PA
Washington, DC - DC
Virginia - VA
West Virginia - WV
When and Where to File. Form 502CR must be attached to
the annual return (Form 502, 504, 505 or 515) and filed with
Maryland has a reciprocal agreement with the states included
the Comptroller of Maryland, Revenue Administration
in Group II. The agreement applies only to wages, salaries, tips
Division, 110 Carroll Street, Annapolis, Maryland 21411-
and commissions. It does not apply to business income, farm
income, rental income, gain from the sale of tangible property,
etc. If you had such income subject to tax in these states,
complete Form 502CR and attach it and a copy of the other
state’s nonresident income tax return (not just your W-2 Form)
If you are a Maryland resident (including a resident fiduciary)
to your Maryland return.
and you paid income tax to another state, you may be eligible
for a credit on your Maryland return. Nonresidents (filing Form
If you had wages, plus income other than wages from a state
505, 515 or 504) are not eligible for this credit.
listed in Group II, you should contact the taxing authorities in
the other state to determine the proper method for filing the
Find the state to which you paid a nonresident tax in the groups
nonresident return.
listed below. The instructions for that group will tell you if you
are eligible for credit and should complete Part A of Form 502CR.
GROUP III - No state income tax - No credit allowed.
You must file your Maryland income tax return on Form 502 and
Alaska - AK
South Dakota - SD
complete lines 1 through 22 of that form, or on Form 504 and
Florida - FL
Washington - WA
complete lines 1 through 23. Then complete Form 502CR Parts
Nevada - NV
Wyoming - WY
A and H and attach to Form 502 or 504.
You must report income from these states on your Maryland
A completed, signed copy of the income tax return filed in the
resident return. You cannot claim any credit for income earned
other state must also be attached to Form 502 or 504.
in these states because you did not pay any income tax to the
CAUTION: Do not use the income or withholding tax reported
other state.
on the wage and tax statement (W-2 form) issued by your
employer for the credit computation. Use the taxable income
and the income tax calculated on the return you filed with the
A person may be a resident of more than one state at the same
other state.
time for income tax purposes. If you must file a resident return
If you are claiming credit for taxes paid to more than one state,
with both Maryland and another state, use the following rules to
a separate Form 502CR must be completed for each state. Total
determine where the credit should be taken:
the amount from each Form 502CR, Part A, line 8. Using only
1. A person who is domiciled in Maryland and who is subject to
one summary section, record the total on Part H, line 1. Credit
tax as a resident of any of the states listed in Group I or II
cannot be allowed for the local portion of the tax calculated on
can claim a credit on the Maryland return (Form 502) using
the return of the other state or on the Maryland return (line 29
Part A of Form 502CR.
of Form 502).
2. A person domiciled in any state listed in Group I or II who
GROUP I - Nonreciprocal - Credit is taken on the Maryland
must file a resident return with Maryland must take the
resident return.
credit in the state of domicile.


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