Instructions For Maryland Resident Income Tax Returns Forms 502 And 503

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escom or by calling Forms-by-fax at 410-

IFYOUR ORIGINAL RETURN

ADDlTlONAL INFORMATION

Filing return of deceased taxpayer. Do not use the preprinted label. Use the following special instructions for the

return of a taxpayer who died during the tax year:

FILING THE RETURN

JOINT RETURN

ALL OTHER RETURNS

If an individual required to file an

If the spouse of the deceased tax-

If the return is filed by the personal

income tax return dies, the final income tax

representative, write the words “Estate of

payer filed a joint federal return with the

before the decedents first name and the

return shall be filed:

decedent, generally a joint Maryland return

date of death atIer the last name. The name

must be filed. (See instruction 7.)

a. by the personal representative of the

The word “DECEASED” and the date

and title of the person filing the return

individual’s

estate;

of death should be written after the dece-

should be clearly noted on the form. Attach

dent’s name at the top of the form. The name

a copy of the Letters of Administration.

b. if there is no personal representative, by

and title of any person, other than the sur-

If there is no personal representative,

the decedent’s surviving spouse; or

viving spouse, filing the return should be

write the word “deceased” and the date of

c. jointly by the personal representatives

death after the decedent’s last name. The

clearly noted on the form. Attach a copy of

of each if both husband and wife are

name and title of the person filing the

the Letters of Administration or, if the return

deceased.

return should be dearly noted on the form.

is filed solely by the surviving spouse,

Attach a copy of federal Form 1310.

attach a death certiicate.

Amended returns. If you need to change a return which you have already filed, or if the Internal Revenue Service

changes your return, you must file an amended return.

FILING AN AMENDED RETURN

Then cash the check: do not return it. If

return for the tax year of the net operating

your amended return shows a smaller

loss.

You must file an amended return to

refund, send a check for the difference

If the claim for refund resulted from a

make certain changes on your original

with the amended return. If your amended

federal adjustment or final decision of a

return. These include changes in income,

return shows a larger refund, the Revenue

federal court which is more than three

filing status, amount of deductions, the

Administration Division will issue an addi-

years from the date of filing the return or

number of exemptions, and the amount of

more than two years from the time the tax

tional refund check.

additions to income and subtractions from

was paid. a claim for refund must be filed

income.

within one year from the date of the

Use Form 502X to file an amended

Do not file an amended return until

adjustment or final decision.

return and include a copy of your federal

sufficient time has passed to allow the

If the claim for refund resulted from a

return. Form 502X and instructions may

original return to be processed. For cur-

notification received from another state for

be obtained by calling 410-260-7951, by

rent year returns, allow at least six weeks.

income taxes due which is more than

visiting our website at

Generally, a claim for a refund or over-

three years from the date of filing the

payment credit must be filed within three

Maryland return or more than two years

974-3299.

years from the date the original return was

from the time the tax was paid, a claim for

CHANGES IN YOUR FEDERAL TAX

filed or within two years from the date the

refund resulting from a credit for taxes

tax was paid, whichever is later. A return

If the Internal Revenue Service

paid to that state must be filed within one

filed early is considered filed on the date it

makes any changes on your federal return,

year of the date of the notification that the

was due. If a claim is filed within three

you must notify the State of Maryland.

other state’s tax was due.

years after the date the return was filed,

Send notification to the Maryland Revenue

No refund for less than $1.00 will be

the credit or refund may not be more than

Administration Division within 90 days of

issued. No payment of less than $1.00 is

that part of the tax paid within three years,

the final determination of the changes by

required.

plus extension of time for filing the return,

the IRS.

prior to the filing of the claim. If a claim is

If you file an amended federal return

filed after the three-year period, but within

which changes your Maryland return, you

two years from the time the tax was paid,

must file an amended Maryland return.

the refund or credit may not be more than

the tax paid within two years immediately

SHOWED A REFUND

before filing the claim for a refund or credit.

If you expect a refund from your origi-

A claim for refund based on a federal

nal return, do not file an amended return

net operating loss carryback must be filed

until you have received your refund check.

within three years from the due date of the

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Instructions For Maryland Resident Income Tax Returns Forms 502 And 503 - 2002 Page 15

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