Fillable Maryland Form 502su - Subtractions Form Income

SUBTRACTIONS

MARYLAND

Page 2

FORM

FROM INCOME

502SU

ATTACH TO YOUR TAX RETURN.

2013

NAME _______________________ SSN ________________________

xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland

xa. ____________________

Prepaid College Trust. See Administrative Release 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xb. Up to $2,500 per account holder per beneficiary of the total of all amounts contributed to

investment accounts under the Maryland College Investment Plan and Maryland Broker-Dealer

College Investment Plan. See Administrative Release 32. . . . . . . . . . . . . . . . . . . . . . . . . . . .

xb. ____________________

y. Any income that is related to tangible or intangible property that was seized, misappropriated

___________________

or lost as a result of the actions or policies of Nazi Germany towards a Holocaust victim . . . .

z. Expenses incurred to buy and install handrails in an existing elevator in a qualified healthcare

facility or other building in which at least 50% of the space is used for medical purposes . . . .

z. ____________________

aa. Payments from a pension system to the surviving spouse or other beneficiary of a law

enforcement officer or firefighter whose death arises out of or in the course of their

employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

aa. ____________________

ab. Income from U.S. Government obligations (See Instruction 13.) . . . . . . . . . . . . . . . . . . . . . .

ab. ____________________

bb. Net subtraction modification to Maryland taxable income when claiming the federal depreciation

allowances from which the State of Maryland has decoupled. Complete and attach Form

bb. ____________________

500DM. See Administrative Release 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

cc. Net subtraction modification to Maryland taxable income when using the federal special 5-year

carryback period for a net operating loss under federal law compared to Maryland taxable

income without regard to federal provisions. Complete and attach Form 500DM. See

cc. ____________________

Administrative Release 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

cd. Net subtraction modification to Maryland taxable income resulting from the federal ratable

inclusion of deferred income arising from business indebtedness discharged by reacquisition of

cd. ____________________

a debt instrument. Complete and attach Form 500DM. See Administrative Release 38 . . . . . .

dd. Income derived within an arts and entertainment district by a qualifying residing artist.

dd. ____________________

Complete and attach Form 502AE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

dm. Net subtraction modification from multiple decoupling provisions. Complete and attach Form

dm ____________________

500DM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

dp. Net subtraction decoupling modification from a pass-through entity. Complete and attach Form

500DM. See Administrative Release 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

dp. ____________________

ee. Amount received as a grant under the Solar Energy Grant Program administered by the

ee. ____________________

Maryland Energy Administration but not more than the amount included in your total income .

ff. Amount of the cost difference between a conventional on-site sewage disposal system and a

system that utilizes nitrogen removal technology, for which the Department of Environment’s

ff. ____________________

payment assistance program does not cover. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

hh. Net subtraction to adjust phase out of exemptions as a result of including U.S. obligations in

your adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

hh. ____________________

ii. Interest on any Build America Bond that is included in your federal adjusted gross income. See

ii. ____________________

Administrative Release 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

jj. Gain resulting from a payment from the Maryland Department of Transportation as a result of

the acquisition of a portion of the property on which your principal residence is located . . . . .

jj. ____________________

kk. Qualified conservation program expenses up to $500 for an application approved by the

Department of Natural Resources to enter into a Forest Conservation and Management Plan . .

kk. ____________________

ll. Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney

General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ll. ____________________

mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful

discrimination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

____________________

mm.

1. TOTAL. Add lines a through mm and enter this amount on line 13 of Form 502 with the

appropriate code letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TOTAL

1. ____________________

COM/RAD-026

06/13

13-49

Maryland Form 502su - Subtractions Form Income - 2013 Page 2

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