Form 502cr - Maryland Income Tax Credits For Individuals - 2012 Page 3
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6MARYLAND INCOME TAX
FORM
Page 1
502CR
CREDITS FOR INDIVIDUALS
INSTRUCTIONS
2012
GENERAL INSTRUCTIONS
Group I - A Maryland resident (including a resident fiduciary)
having income from one of these states must report the income
Purpose of Form. Form 502CR is used to claim personal income
tax credits for individuals (including resident fiduciaries).
Alabama - AL
Mississippi - MS
Vermont - VT
Arizona - AZ
Missouri - MO
Virginia - VA
You may report the following tax credits on this form: the
Arkansas - AR
Montana - MT
(except wage income)
Credit for Income Taxes Paid to Other States, Credit for
California - CA
Nebraska - NE
Washington, DC - DC
Child and Dependent Care Expenses, Quality Teacher
Colorado - CO
New Hampshire - NH
(except wage income)
Incentive Credit, Long-Term Care Insurance Credit, Credit
Connecticut - CT
New Jersey - NJ
West Virginia - WV
for Preservation and Conservation Easements, Credit
Delaware - DE
New Mexico - NM
(except wage income)
for Aquaculture Oyster Floats, the Heritage Structure
Georgia - GA
New York - NY
Wisconsin - WI
Rehabilitation
Tax
Credit,
Sustainable
Communities
Hawaii - HI
North Carolina - NC
Territories and
Tax
Credit,
the
Neighborhood
Stabilization
Credit,
Idaho - ID
North Dakota - ND
Possessions of the
Flow-Through Nonresident PTE Tax, IRC Section 1341
Illinois - IL
Ohio - OH
United States
Repayment Credit, and Refundable Business Income Tax
Indiana - IN
Oklahoma - OK
American Samoa - AS
Credits from Form 500CR.
Iowa - IA
Oregon - OR
Guam - GU
The Neighborhood Stabilization Credit, a portion of the Heritage
Kansas - KS
Pennsylvania - PA
Northern Mariana
Structure Rehabilitation Tax Credit, the Sustainable Communities
Kentucky - KY
(except wage income)
Island - MP
Tax Credit and/or certain business tax credits from Form 500CR
Louisiana - LA
Rhode Island - RI
Puerto Rico - PR
and the IRC Section 1341 Repayment Credit are refundable . The
Maine - ME
South Carolina - SC
U .S . Virgin Islands - VI
balance of the Heritage Structure Rehabilitation Tax Credit and
Massachusetts - MA
Tennessee - TN
all of the other credits may not exceed the state income tax .
Michigan - MI
Texas - TX
Minnesota - MN
Utah - UT
Excess credit for preservation and conservation easements and
for non-refundable heritage structure rehabilitation expenses
on the Maryland return Form 502 or 504 . To claim a credit for
may be carried forward to the next tax year . Excess amounts
taxes paid to the other state, complete Form 502CR and attach
of the other credits cannot be carried forward . Note: Resident
it and a copy of the other state’s nonresident income tax return
fiduciaries may use Form 502CR to claim only a credit
(not just your W-2 Form) to your Maryland return .
for income taxes paid to other states or a credit for
GROUP II - Reciprocal for wages, salaries, tips and commission
Preservation and Conservation Easements.
income only .
Name and Other Information. Type or print the name(s)
Pennsylvania - PA
Washington, DC - DC
as shown on Form 502, Form 505, Form 515 or Form 504 in
Virginia - VA
West Virginia - WV
the designated area . Enter the Social Security number for each
taxpayer .
Group II - Maryland has a reciprocal agreement with the states
included in Group II . The agreement applies only to wages,
When and Where to File. Form 502CR must be attached to the
salaries, tips and commissions . It does not apply to business
annual return (Form 502, 504, 505 or 515) and filed with the
income, farm income, rental income, gain from the sale of
Comptroller of Maryland, Revenue Administration Division, 110
tangible property, etc . If you had such income subject to tax in
Carroll Street, Annapolis, Maryland 21411-0001 .
these states, complete Form 502CR and attach it and a copy of
PART A - CREDIT FOR INCOME TAXES PAID TO OTHER
the other state’s nonresident income tax return (not just your
STATES
W-2 Form) to your Maryland return .
If you are a Maryland resident (including a resident fiduciary) and
If you had wages, plus income other than wages from a state
you paid income tax to another state, you may be eligible for a
listed in Group II, you should contact the taxing authorities in
credit on your Maryland return. Nonresidents (filing Form 505,
the other state to determine the proper method for filing the
515 or 504) are not eligible for this credit .
nonresident return .
Find the state to which you paid a nonresident tax in the groups
GROUP III - No state income tax - No credit allowed .
listed below . The instructions for that group will tell you if you
are eligible for credit and should complete Part A of Form 502CR .
Alaska - AK
South Dakota - SD
You must file your Maryland income tax return on Form 502 and
Florida - FL
Washington - WA
complete lines 1 through 22 of that form, or on Form 504 and
Nevada - NV
Wyoming - WY
complete lines 1 through 23 . Then complete Form 502CR Parts A
Group III - You must report income from these states on your
and G and attach to Form 502 or 504 .
Maryland resident return . You cannot claim any credit for income
A completed, signed copy of the income tax return filed in the
earned in these states because you did not pay any income tax
other state must also be attached to Form 502 or 504 .
to the other state .
CAUTION: Do not use the income or withholding tax reported on
PART A – IMPORTANT NOTE FOR DUAL RESIDENTS
the wage and tax statement (W-2 form) issued by your employer
A person may be a resident of more than one state at the same
for the credit computation . Use the taxable income and the
time for income tax purposes. If you must file a resident return
income tax calculated on the return you filed with the other state.
with both Maryland and another state, use the following rules to
If you are claiming credit for taxes paid to more than one state,
determine where the credit should be taken:
a separate Form 502CR must be completed for each state . Total
1 . A person who is domiciled in Maryland and who is subject to
the amount from each Form 502CR, Part A, line 8 . Using only
tax as a resident of any of the states listed in Group I or II
one summary section, record the total on Part G, line 1 . Credit
can claim a credit on the Maryland return (Form 502) using
cannot be allowed for the local portion of the tax calculated on
Part A of Form 502CR .
the return of the other state or on the Maryland return (line 29
of Form 502) .
2 . A person domiciled in any state listed in Group I or II who
must file a resident return with Maryland must take the
GROUP I - Nonreciprocal - Credit is taken on the Maryland
credit in the state of domicile .
resident return .
COM/RAD-012
12-49
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