Personal tax tip #65

Helpful Tips for Students and Part-Time Workers

Are Maryland students treated differently than other taxpayers?

No. Maryland students are subject to the same income tax filing requirements as any other Maryland taxpayer. Single taxpayers under 65 are not required to file a Maryland income tax return unless their Maryland gross income was $9,350 or more in 2009. If you are a dependent taxpayer, you must determine your Maryland gross income by adding to your federal income any Maryland additions and subtracting any Maryland subtractions. For more information, see Instruction 1 in the Maryland tax booklet. For a list of additions and subtractions, see Instructions 12 and 13.

I didn't earn enough to require filing a Maryland tax return, but my employer had state taxes withheld from my pay. Can I get a refund?

Yes. File Maryland Form 503 to claim your refund of taxes withheld. You can file Form 503 online for free.

Can I avoid having state income taxes withheld unnecessarily?

Yes. If you expect to earn approximately $9,350 or less during 2010, complete Maryland Withholding Form MW507, check box 3b and enter "exempt" where indicated.

This will save you the trouble of filing a tax return later to get your refund - and it will allow you to keep more money in your paycheck.

Can I file my Maryland tax return electronically?

Yes. You can choose among three options for filing your Maryland return electronically:

• File online for free from our Web site www.marylandtaxes.com.
• File online using approved software.
• File electronically through a commercial tax preparer.