Quality Teacher Incentive Credit

If you are a qualified teacher, you may be able to claim a credit against your State tax liability for tuition paid to take graduate-level courses required to maintain certification.

You may claim a credit for 100 percent of the unreimbursed amount of tuition paid, or $1,500, whichever is less. A credit of up to $3,000 is allowed on a joint return, if each spouse qualifies for the credit.

Qualification

To qualify for the credit, you must:

• Currently hold a standard professional certificate or an advanced professional certificate.
• Are employed by a county/city board of education in Maryland, a state or local correctional facility, or juvenile correctional facility as listed below in the note;
• Teach in a public school and receive a satisfactory performance evaluation for teaching.
• Successfully complete the graduate courses with a grade of B or better.
• Have not been fully reimbursed by the state/county/city for these expenses. Only the unreimbursed portion qualified for the credit.

The courses taken must be required to maintain certification and the cost of the courses must exceed any amount reimbursed by the county or Baltimore City. Each spouse that qualifies may claim this credit.

NOTE: Qualified juvenile facilities are: the Alfred D. Noyes Children's Center; the Baltimore City Jevenile Justice Center; the Charles H. Hickey, Jr. School; the Cheltenham Youth Facility; the J. DeWeese Carter Center; the Lower Eastern Shore Children's Center; the Thomas J. S. Waxter Children's Center; the Victor Cullen Center; the Western Maryland Children's Center; and the youth centers.

Claiming the credit

To claim the credit:

• Complete Part C of Form 502CR.
• File Form 502CR with your Maryland return.

The credit can be claimed on Maryland forms 502, 505 or 515. It is not available on short Form 503.

If the credit exceeds your tax liability, the unused credit may not be carried forward to any other tax year.