Instructions For Maryland Resident Income Tax Returns Forms 502 And 503

filing

h federal return

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widow(er)

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All other single persons

Married

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Marri’A filing

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status. Use the following chart to determine your filing status and check the correct FILING STATUS box on the return.

(IMPORTANT: Also see additional information in the chart.)

If you are:

Check the box for:

Additional information

Dependent

Any person who can be claimed as a dependent

Single Dependent taxpayers, regardless of

taxpayer

whether income is earned or unearned, are

on his or her parents (or any other person’s)

Filing Status 6

not required to file a Maryland income tax

return unless the gross income including

Head of

Maryland additions and subtractions is

Any person who filed as a head of household

household

$7,700 or more. See Instruction 1 if you are

on his or her federal return

Filing Status 4

due a refund.

You do not get an exemption for yourself.

Qualifying

A qualifying widow(er)

with dependent child who

Put a zero in Exemption Box A.

with

filed a federal return with this status

dependent child

Filing Status 5

Single

If your spouse died during the year AND you

Filing Status 1

filed a joint federal return with your deceased

spouse, you may still file a joint Maryland return.

Any person who can be claimed as a dependent

You do not get an exemption for yourself.

D e p e n d e n t

Put a zero in Exemption Box A. You and your

on his or her parent’s (or any other person’s)

taxpayer

federal

return

Filing Status 6

spouse must file separate returns.

Head of

Any person who filed as a head of household

household

on his or her federal return

Filing Status 4

Married

filing

Each taxpayer must show his or her spouse’s

Married couples who filed separate federal

separately

returns

social security number in the blank next to

Filing Status 3

the filing status box.

Joint return

If you are not certain which filing status to

couples who filed joint federal returns

Filing Status 2

use, figure your tax both ways to determine

but had different taxable periods

which status is best for you. See Instructions

8 and 26(g) through (p).

separately

Filing Status 3

U C

Joint return

Married couples who filed joint federal returns

If you are filing separately, see Instruction 8. If

but were domiciled in different states, counties,

Filing Status 2

you are filing a joint return see SPECIAL

cities, towns or taxing areas on the last day of

NOTE in Instruction lg.

filing

the year

separately

Filing Status 3

Joint return

All other married couples who filed joint federal

returns

Filing Status 2

Special instructions for matied persons filing separately. lf you and your spouse file a joint federal return but are

filing separate Maryland returns according to Instruction 7, follow the instructions below.

If you and your spouse file a joint fed-

itemize on their separate Maryland returns,

exemptions claimed on the separate

eral return but are filing separate Maryland

then each spouse must determine which

returns may not exceed the total number of

returns according to Instruction 7, you

deductions belong to him or her. The total

exemptions claimed on the federal return

should report the income you would have

amount of itemized deductions for both

except for the additional exemptions for

reported had you filed a separate federal

spouses cannot exceed the itemized deduc-

being 65 or over or Mind.

return. The income from jointly held securi-

tions on the federal return.

Complete the remainder of the form

ties, property, etc., must be divided evenly

If you choose to use the standard

using the instructions for each line. Each

between husband and wife.

deduction method, use Worksheet 1 in

spouse should claim his or her own with-

If you itemized your deductions on the

Instruction 16.

holding and other credits. Joint estimated

joint federal return, one spouse may use the

Each spouse must claim his or her

tax paid may be divided between the

standard deduction and the other spouse

own personal exemption. Each spouse may

spouses in any manner provided the total

may claim their portion of the federal item-

allocate the dependent exemptions in any

claimed does not exceed the total estimat-

ized deductions. If both spouses choose to

manner they choose. The total number of

ed tax paid.

Part-year residents. If you began or ended legal residence in Maryland in 2002 go to Instruction 26.

Military taxpayers. lf you have non-Maryland military income go to Instruction 29.

Instructions For Maryland Resident Income Tax Returns Forms 502 And 503 - 2002 Page 3

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