Instructions For Resident Income Tax Return (Maryland Form 502)
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
282016
RESIDENT INCOME TAX
MARYLAND
FORM
RETURN INSTRUCTIONS
502
1
DUE DATE
DO I HAVE TO FILE?
Your return is due by April 15, 2017. If you are a fiscal
year taxpayer, see Instruction 25. If any due date falls on
This booklet and forms are for residents of Maryland. In general,
you must file a Maryland return if you are or were a resident
a Saturday, Sunday or legal holiday, the return must be
of Maryland AND you are required to file a federal return.
filed by the next business day.
Information in this section will allow you to determine if you
To speed up the processing of your tax refund, consider
must file a return and pay taxes as a resident of Maryland. If
filing electronically. You must file within three years of the
you are not a resident but had Maryland tax withheld or had
original due date to receive any refund. Visit our Web site
income from sources in Maryland, you must use Form 505 or
515, Nonresident Tax return.
at
WHO IS A RESIDENT?
COMPLETING THE RETURN
You are a resident of Maryland if:
You must write legibly using blue or black ink when completing
a. Your permanent home is or was in Maryland (the law refers
your return.
to this as your domicile).
DO NOT use pencil or red ink. Submit the original return, not a
OR
photocopy. If no entry is needed for a specific line, leave blank.
b. Your permanent home is outside of Maryland,
but you
Do not enter words such as “none” or “zero” and do not draw a
maintained a place of abode (a place to live) in Maryland for
line to indicate no entry. Failure to follow these instructions may
more than six months of the tax year. If this applies to you
delay the processing of your return.
and you were physically present in the state for 183 days or
You may round off all cents to the nearest whole dollar. Fifty
more, you must file a full-year resident return.
cents and above should be rounded to the next dollar. State
PART-YEAR RESIDENTS
calculations are rounded to the nearest penny.
If you began or ended residence in Maryland during the tax
year, you must file a Maryland resident income tax return. See
ELECTRONIC FILING INSTRUCTIONS
Instruction 26.
The instructions in this booklet are designed specifically for
MILITARY AND OTHERS WORKING OUTSIDE OF
filers of paper returns.
MARYLAND
If you are filing electronically and these instructions differ from
the instructions for the electronic method being used, you should
Military and other individuals whose domicile is in Maryland,
but who are stationed or work outside of Maryland, including
comply with the instructions appropriate for that method.
overseas, retain their Maryland legal residence. Maryland
Free internet filing is available for Maryland income tax returns.
residence is not lost because of duty assignments outside of
Visit and select iFile.
the State; see Administrative Release 37. Military personnel and
Software vendors should refer to the e-file handbook for
their spouses should see Instruction 29.
their instructions.
TO DETERMINE IF YOU ARE REQUIRED TO FILE A
MARYLAND RETURN
SUBSTITUTE FORMS
a. Add up all of your federal gross income to determine your
You may file your Maryland income tax return on a computer-
total federal income. Gross income is defined in the Internal
prepared or computer-generated substitute form provided the
Revenue Code and, in general, consists of all income regardless
form is approved in advance by the Revenue Administration
of source. It includes wages and other compensation for
Division. The fact that a software package is available for retail
services, gross income derived from business, gains (not
purchase does not guarantee that it has been approved for use.
losses) derived from dealings in property, interest, rents,
For additional information or to see a list of Approved Software
royalties, dividends, alimony, annuities, pensions, income
Vendors for Maryland Substitute Tax Forms, go to our Web site
from partnerships or fiduciaries, etc. If modifications or
at
deductions reduce your gross income below the minimum
filing level, you are still required to file. IRS Publication 525
provides additional information on taxable and nontaxable
PENALTIES
income.
There are severe penalties for failing to file a tax return, failing
b. Do not include Social Security or railroad retirement benefits
to pay any tax when due, filing a false or fraudulent return, or
in your total federal income.
making a false certification. The penalties include criminal fines,
c. Add to your total federal income any Maryland additions to
imprisonment and a penalty on your taxes. In addition, interest
income. Do not include any additions related to periods of
is charged on amounts not paid.
nonresidence. See Instruction 12. This is your Maryland
To collect unpaid taxes, the Comptroller is directed to enter liens
gross income.
against the salary, wages or property of delinquent taxpayers.
MINIMUM FILING LEVELS TABLES
TABLE 1
TABLE 2
MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65
MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER
Single person (including dependent taxpayers) . . . . . . . 10,350
Single, age 65 or over . . . . . . . . . . . . . . . . . . . . . . . . 11,900
Joint Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,700
Joint Return, one spouse, age 65 or over . . . . . . . . . . . 21,950
Married persons filing separately . . . . . . . . . . . . . . . . . . 4,050
Joint Return, both spouses, age 65 or over . . . . . . . . . 23,200
Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . . 13,350
Married filing separately, age 65 or over . . . . . . . . . . . . 4,050
Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . 16,650
Head of Household, age 65 or over . . . . . . . . . . . . . . . 14,900
Qualifying widow(er), age 65 or over . . . . . . . . . . . . . . 17,900
1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial