Instructions For Resident Income Tax Return (Maryland Form 502) (Page 2 of 28) in pdf

SOCIAL SECURITY NUMBER(S) (SSN).

d. If you are a dependent taxpayer, add to your total federal

income any Maryland additions and subtract any Maryland

subtractions. See Instructions 12 and 13. This is your

It is important that you enter each Social Security

Maryland gross income.

Number in the space provided. You must enter each SSN

e. You must file a Maryland return if your Maryland gross

legibly because we validate each number. If not correct

income equals or exceeds the income levels in the MINIMUM

and legible, it will affect the processing of your return.

FILING LEVEL TABLE 1.

The Social Security Number(s) (SSN) must be a valid number

f. If you or your spouse is 65 or over, use the MINIMUM FILING

issued by the Social Security Administration of the United States

LEVEL TABLE 2.

Government. If you or your spouse or dependent(s) do not have

a SSN and you are not eligible to get a SSN, you must apply for

IF YOU ARE NOT REQUIRED TO FILE A MARYLAND

an Individual Tax Identification Number (ITIN) with the

RETURN BUT HAD MARYLAND TAXES WITHHELD

IRS and you should wait until you have received it before

To get a refund of Maryland income taxes withheld, you must file

you file; and enter it wherever your SSN is requested on

a Maryland return.

the return.

Taxpayers who are filing for refund only should complete all of

A missing or incorrect SSN or ITIN could result in the disallowance

the information at the top of Form 502 and the following lines:

of any credits or exemptions you may be entitled to and result

1-16

in a balance due.

22*, 29*

A valid SSN or ITIN is required for any claim or exemption for a

35-44

dependent. If you have a dependent who was placed with you

46, 48

for legal adoption and you do not know his or her SSN, you must

*Enter a zero unless you claim an earned income credit on your

get an Adoption Taxpayer Identification Number (ATIN) for the

federal return.

dependent from the IRS.

Sign the form and attach withholding statements (all W-2 and

If your child was born and died in this tax year and you do

1099 forms) showing Maryland and local tax withheld equal to

not have a SSN for the child, complete just the name and

the withholding you are claiming. Your form is then complete.

relationship of the dependent and enter code 322, on one of the

code number lines located to the right of the telephone number

USE OF FEDERAL RETURN.

area on page 3 of the form; attach a copy of the child’s death

certificate to your return.

First complete your 2016 federal income tax return.

POLITICAL SUBDIVISION INFORMATION

You will need information from your federal return to complete

(REQUIRED).

your Maryland return. Complete your federal return before you

continue beyond this point. Maryland law requires that your

income and deductions be entered on your Maryland return

Fill in the lines for your physical address, including

exactly as they were reported on your federal return. If you

political

subdivision

lines,

based

your

use federal Form 1040NR, visit our Web page at

residence on the last day of the taxable period.

for further information. All

Part-year residents fill in the lines for your physical

items reported on your Maryland return are subject to verification,

address, including political subdivision lines, based on

audit and revision by the Maryland State Comptroller’s Office.

your last day of residence in Maryland in the taxable

period. Military personnel who are legal residents of

FORM 502.

Maryland should fill in the lines for your physical address,

including political subdivision lines, based on the physical

address that is used for claiming Maryland as your Home

Form 503 is no longer available.

of Record on file with the Defense Finance and Accounting

All taxpayers must use Form 502.

Service for tax year 2016.

Note: You must file Form 502 electronically if you are claiming

1. Find your 4 Digit Political Subdivision Code in the LIST OF

business income tax credits on Form 500CR.

INCORPORATED CITIES, TOWNS AND TAXING AREAS IN

MARYLAND and enter this number on the 4 DIGIT POLITICAL

SUBDIVISION CODE line.

NAME AND ADDRESS.

When selecting the 4 Digit Political Subdivision Code,

be sure that you have selected the proper political

Print using blue or black ink.

subdivision from the LIST OF INCORPORATED CITIES,

Enter your name exactly as entered on your federal tax return.

TOWNS AND TAXING AREAS IN MARYLAND. Do not rely on

your ZIP Code to identify the proper political subdivision. For

If you changed your name because of marriage, divorce, etc., be

example, most residents within the ZIP Code of Upper

sure to report the change to the Social Security Administration

Marlboro do not reside in the political subdivision of the Town

before filing your return. This will prevent delays in the

of Upper Marlboro. Therefore, entering the Town of Upper

processing of your return.

Marlboro on the 4 DIGIT POLITICAL SUBDIVISION CODE line

Enter your current address using the spaces provided. On Current

for those with a ZIP Code in Upper Marlboro may not be

Mailing Address Line 1, enter the street number and street name

correct. Also, some political subdivisions have similar names

of your current address. If using a PO Box address, enter “PO

such as Bel Air in Allegany County and Town of Bel Air in

Box” and the PO Box number on Current Mailing Address Line 1.

Harford County or Town of Chevy Chase and Town of Chevy

On Current Mailing Address Line 2, if applicable, enter the floor,

Chase View. You may contact your county seat for further

suite, or apartment number for your current mailing address.

information relating to the incorporated boundaries of

If using a PO Box address, leave Current Mailing Address Line

incorporated cities, towns and taxing areas in your county.

2 blank.

2. If you lived within the incorporated tax boundaries of one

Enter City or Town, State and ZIP Code. If using a foreign

of the areas listed under your county as found in the LIST

address, enter the city or town and state or province on the

OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN

“City or Town” line. Enter the name of the country on the “State”

MARYLAND, write the name of the city, town or taxing area

line. Enter the postal code on the “ZIP Code” line.

on the MARYLAND POLITICAL SUBDIVISION line. If you did

not live within the incorporated tax boundaries of one of

the areas listed under your county as found in the LIST OF

Instructions For Resident Income Tax Return (Maryland Form 502) Page 2

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