Fillable Maryland Form 502inj - Injured Spouse Claim Form

2014

INJURED SPOUSE CLAIM

MARYLAND

FORM

FORM INSTRUCTIONS

502INJ

• TAXPAYER INFORMATION. The spouse’s name and Social

Earned Income and poverty level credits. Enter the

Security Number (SSN) shown first on the original tax return

earned income credit and/or poverty level credit as

must be shown first on the Injured Spouse Claim Form.

claimed on your joint Maryland return. The Revenue

Administration Division will allocate these items.

• ALLOCATION BETWEEN SPOUSES. Enter the amounts from

your joint return in the first column. Use the second and third

Withholding taxes. Each spouse must claim his or her

columns to allocate these items as follows:

own Maryland withholding taxes as shown on the wage

and tax statements.

A. Items in this section should be transferred from your joint

federal tax return.

Refundable earned income credit. Enter the

refundable earned income credit as claimed on your

Wages. Allocate wages to the spouse who earned the

joint Maryland return. The Revenue Administration

income.

Division will allocate the refundable earned income

Other income. Allocate all other income to the spouse

credit amount for you.

who earned the income. Income from joint accounts or

Estimated tax payments. Each spouse should claim

ventures such as interest, investments, etc. should be

his or her own estimated tax payments. If you are

divided equally between spouses.

unable

allocate

joint

payments,

the

Adjustments to income. Allocate adjustments to

Revenue Administration Division will allocate them for

income to the spouse to whom the adjustment belongs.

you.

B. Items in this section should be transferred from your joint

Other credits. Each spouse should claim his or her

Maryland tax return.

own credit for taxes paid to another state. Business tax

credits must be allocated to the spouse to whom the

Additions. Allocate individual Maryland addition

business income is attributable.

modifications

the

spouse

whom

the

additions are attributable. Joint additions should be

Note: You must file your return electronically, if Form

divided equally between spouses.

502INJ, line 9, shows that you are claiming business

tax credits from Form 500CR.

Subtractions. Allocate individual Maryland subtractions

to the spouse to whom the subtractions are attributable.

• Attach this form to the front of your tax return. Write

The subtraction for child and dependent care expenses

“INJURED SPOUSE” in the upper left corner of the

must be claimed by the spouse who is claiming the

return.

exemption for the child or dependent. Joint subtractions

• An Injured Spouse Claim Form must be submitted for each

(such as income tax refunds, etc.) should be divided

year that you claim to be an injured spouse. An injured spouse

equally between spouses.

form must be submitted with your Maryland tax return.

Deductions. Enter the deduction amount (itemized or

Form 502INJ may be obtained online at

standard)

the

first

column.

The

Revenue

com or by emailing TAXFORMS@comp.state.md.us. You may

Administration Division will allocate the deductions

also call 1-800-638-2937 or from Central Maryland 410-260-

between spouses.

7951.

Exemptions. Exemptions must be allocated in whole

numbers only (e.g., 3 exemptions cannot be allocated

as 1½ and 1½). Each spouse must claim the exemptions

he or she would be entitled to if separate returns had

been filed.

COM/RAD-070

Maryland Form 502inj - Injured Spouse Claim Form - 2014 Page 2

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