What you need to know about a filing inquiry notice

Taxpayers who receive a notice from the Maryland Comptroller's Office have the right to know what the notice means and what they can expect.

What is the purpose of a filing inquiry notice?

Each tax year we compare the record of federal tax returns filed with a Maryland address with state tax return information. If we are unable to identify a corresponding Maryland tax return, as in your case, we send a notice requesting your assistance to determine if you were required to file a return with us.

Can't you tell from the information you received that I am not required to file?

We have developed many computer programs to eliminate unnecessary notices. Unfortunately, there are some instances that cannot be readily resolved without your help because we receive only basic information, such as home address and income data, from the IRS.

How do I respond?

That depends on how you answer the following question: did you live in Maryland at any time during the year indicated on the notice?

Yes:

If you believe you have filed, send us a copy of your Maryland tax return, including all W-2s, and/or cancelled check.

If you were in the military and were a resident of another state, please send us a copy of your military W-2 or your leave and earnings statement. Please note: if a civilian spouse worked in Maryland, a tax return must be filed.

If you had income which is exempt from Maryland taxation (such as Railroad Retirement or Social Security income), which brings your income below the minimum requirement, please send us a copy of the Railroad Retirement statement and/or Social Security statement.

If you lived in Maryland for only part of the year, you must file a return as either a part- year resident or nonresident depending on your situation.

If you determine that you should have filed a return but for some reason did not, please file immediately. Be sure to include all W-2s.

No:

If you did not live in Maryland for any portion of the year, please explain why you used a Maryland address on your federal return.

If you filed in another state, please supply us with a copy of that state's return. If a Maryland mailing address was used, please explain why and give us your state of residency.

If you moved into Maryland the following year, please give us the date you moved into Maryland.

1. If you did not live in Maryland for any portion of the year, please explain why you used a Maryland address on your federal return.
2. If you filed in another state, please supply us with a copy of that state's return.
3. If a Maryland mailing address was used, please explain why and give us your state of residency.

If you moved into Maryland the following year, please give us the date you moved into Maryland.

What if I have questions or my situation doesn't fit into any of the examples you've given?

Call the phone number printed on the notice without delay. One of our representatives will answer your questions and help you determine what needs to be done to resolve the issue. Please don't assume the problem will go away, even if you believe the notice is incorrect.

What happens if I don't respond to the notice?

If you don't respond to the first notice, you will receive an assessment notice which will include substantial penalty and interest charges.

What happens if I don't respond to the second notice?

Under Maryland law, the second notice is a legal assessment and becomes legally collectible. Collection action may begin after a 30-day opportunity to appeal the assessment.

For more information about hearings and appeals, request the Maryland tax tip#34, Comptroller's Office Hearing Procedures, from Taxpayer Service by calling 410-260-7980 in Central Maryland or 1-800-MD TAXES from elsewhere, Monday - Friday, 8:00 a.m. - 5:00 p.m. EDT.

For information on income tax notices and your rights, you may request tax tip #36, If you get a Personal Income Tax notice, or tax tip #62, Your Rights as a Maryland Taxpayer.