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.

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 on our Web site at www.marylandtaxes.com.

Can I avoid having state income taxes withheld unnecessarily?

Yes. If you expect to earn approximately $8,950 or less during 2009, complete Maryland Withholding Form MW507 and be sure to check EXEMPT on line 3. You can obtain Form MW507 from your employer or download it from our Web site www.marylandtaxes.com. This will save you the trouble of completing a tax form 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.