Filing an Amended Return

If you need to make changes to your original Maryland return, you must file an amended return, using Form 502X-502XS.

Form 502X-502XS consists of both a long form version (502X) and a short form version (502XS) for amending your return.

You can use short Form 502XS if you are only:

• Changing previously reported wages, interest and dividends.
• Changing the amount of tax withheld.
• Changing the number of exemptions.
• Changing itemized deductions to a standard deduction.
• Changing the amount of standard or itemized deductions when associated with an income change.

To make any other changes, you must use Form 502X.

Do not file an amended return until sufficient time has passed to allow the original return to be processed. For current year returns, allow at least six weeks.

When filing an amended return, be sure to include a copy of your amended federal return. Mail your amended return and related documents to:

Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
Annapolis, MD 21411-0001

We cannot accept returns delivered by fax. For information about approved delivery services, see Mailing Instructions

iFile

If you filed your original return online using iFile, you may use iFile again to amend the original online filing. If you filed electronically using any other method, you must use Form 502X or Form 502XS to amend the filing.

Refund claimed with original Maryland return

If you expect a refund from your original return, do not file an amended return until you receive your refund. Do not return the refund to us.

If your amended return shows a smaller refund, submit your payment for the difference with the amended return. If your amended return shows a larger refund, you will be issued an additional refund check.

Nonresidents

If you are a nonresident and amending your Maryland income tax returns for years prior to 2008, you should indicate in Part III of Form 502X that you are amending Form 505, and you should not complete line 11 on Form 502X. Exemptions, deductions and certain credits must be prorated using the Maryland income factor. See Instruction 13 of the Form 502X instructions. For tax year 2008, complete a revised Form 505 and Form 505NR. Enter the result on line 21 or 22 of Form 502X and refer to instruction 10. Attach revised Forms 505 and 505NR to your amended return.

To amend their 2009 return, nonresidents will use new Form 505X and Form 505NR.

Changes to federal return

If the IRS makes any changes to your federal return, you must send a notification to the Maryland Revenue Administration Division within 90 days of the final determination of the changes by IRS.

If you file an amended federal return that changes your Maryland return, you must file an amended Maryland return.

For more information about amended returns, see Instruction 28 in the Maryland tax booklet.