Instructions For Resident Income Tax Return (Maryland Form 502) (Page 16 of 28) in pdf

TELEPHONE NUMBERS, CODE NUMBERS,

electronic funds withdrawal (direct debit) payments on

your electronic return. If you both file and pay electronically,

SIGNATURES AND ATTACHMENTS.

your return is due April 15th. If any due date falls on a Saturday,

Enter your telephone numbers and sign and date your

Sunday or legal holiday, the return must be filed by the next

return. Be sure to attach all required forms, schedules

business day. However, you will have until April 30th to

and statements.

make your electronic payment. Note: An online payment

where the bank mails the Comptroller of Maryland a

CODE NUMBER

paper check is not considered an electronic payment.

If special circumstances apply, you may not owe interest for

You may file your return electronically through your personal

underpayment of estimated tax. Enter the applicable code

computer. Do not send a paper copy of the return you

number on one of the code number lines located to the right

electronically filed. For more information, please visit www.

of the telephone number area. Enter code 300 if you are a

farmer or fisherman, 301 if your income was received unevenly

throughout the year, or 302 if 90% of your taxable income is

ELECTRONIC PAYMENT OF BALANCE DUE

taxable by another state and the underpayment is not greater

If your paper or electronic tax return has a balance due, you may

than the local tax. Attach your completed Form 502UP if you

pay electronically at by selecting

have entered code 301.

Bill Pay. The amount that you designate will be debited from

your bank or financial institution on the date that you choose.

TAX PREPARERS

PAYMENT BY CHECK OR MONEY ORDER

If another person prepared your return, that person must also

sign the return and enter their Preparer’s Tax Identification

Make your check or money order payable to “Comptroller of

Number (PTIN). The preparer declares, under the penalties of

Maryland.” Use blue or black ink. Do not use red ink or pencil.

perjury, that the return is based on all information required

Write the type of tax and year of tax being paid on your check.

to be reported of which the preparer has knowledge. Income

It is recommended that you include your Social Security number

tax preparers who, for compensation, completed 100 or more

on the check. DO NOT SEND CASH.

original Maryland individual income tax returns (paper and

Your check or money order should be attached to the

electronic forms) for Tax Year 2015 are required to file all original

completed Form IND PV. Do not attach the check or

individual income tax returns electronically for Tax Year 2016,

money order to your return.

except when a taxpayer specifically requests a preparer to file

by paper or when a preparer has received a valid written waiver

ALTERNATIVE PAYMENT METHODS

from the Comptroller.

For alternative methods of payment, such as a credit card, visit

At the bottom of the return at the signature area, we have

our website at .

provided a check box for you to authorize your preparer to discuss

NOTE: Credit card payments are considered electronic payments

your return with us. Another check box is provided for you to

for the purpose of the April 30th extended due date if you filed

authorize your preparer not to file your return electronically.

your return electronically by April 15th. If the due date falls on

Penalties may be imposed for tax preparers who fail to sign

a Saturday, Sunday or legal holiday, the return must be filed by

the tax return and provide their PTIN, or who failed to file

the next business day.

electronically when required.

ELECTRONIC 1099G

SIGNATURES

At the bottom of the return in the signature area, we have

You must sign your return. Your signature(s) signifies that

provided a check-box just above the signature for you to

your return, including all attachments, is, to the best of your

indicate that you agree to receive your statement of refund

knowledge and belief, true, correct and complete, under

(Form 1099G) electronically. An electronic Form 1099G may

penalties of perjury. Both spouses must sign a joint return. If

be printed from our secure Web site at

your spouse cannot sign because of injury or disease and tells

com. At this Web site, you may also request to receive Form

you to sign, you can sign your spouse’s name in the proper space

1099G in paper form.

on the return followed by the words “By (your name), spouse.”

If you have requested an electronic 1099G, we will notify you

Be sure to also sign in the space provided for your signature. If

by email in January that your 1099G is available to be viewed

a power of attorney is necessary, complete Maryland Form 548

and printed at our Web site if you are a registered user on our

and attach to your return.

Web site.

ATTACHMENTS

Note: We can only honor your request on an electronically-

For returns with payment by check or money order,

filed return or through your registered request on our Web site.

If you are filing a tax form by paper, we do not capture this

attach the payment to the Form IND PV. The Form IND

PV and payment are placed before the Form 502 for

request and therefore cannot honor your request to send you an

electronic Form 1099G under current IRS regulations.

mailing purposes. The Form IND PV and payment are not

attached to the Form 502.

MAILING YOUR RETURN

Be sure to attach wage and tax statements (Form W-2, W-2G

For returns filed with payments, attach check or money

and 1099) to the front of your Form 502 if Maryland tax was

order to Form IND PV. Make checks payable to Comptroller

withheld. Also attach all other forms (except Form IND PV),

of Maryland. Do not attach Form IND PV or check/money

K-1s, schedules and statements required by these instructions.

order to Form 502.

Place Form INDPV with attached

These documents should be attached and placed after page 3

check/money order on top of Form 502 and mail to:

of the Form 502.

Comptroller of Maryland

Payment Processing

ELECTRONIC AND PC FILING, MAILING

PO Box 8888

AND PAYMENT INSTRUCTIONS, DEADLINES

Annapolis, MD 21401-8888

AND EXTENSION.

For returns filed without payments, mail your completed return

ELECTRONICALLY FILING YOUR RETURN

to:

Comptroller of Maryland

The fastest way to file your return, and receive your refund is

Revenue Administration Division

to file electronically and request direct deposit. If you request

110 Carroll Street

direct deposit on your electronic return, your refund should

Annapolis, Maryland 21411-0001

be in your bank account within 72 hours of acknowledgement

from the Revenue Administration Division. You may request

Instructions For Resident Income Tax Return (Maryland Form 502) Page 16

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