The Maryland tax forms posted below include forms that were revised after the forms printing process was completed. See Tax Forms Update.
| Booklet |
Title |
Description |
| Resident |
Maryland State and Local Tax Forms and Instructions |
Instructions for filing personal state and local income taxes for full- or part-year Maryland residents. |
| Nonresident |
Maryland Tax Forms for Nonresidents |
Instructions for filing personal income tax returns for nonresident individuals. |
| Fiduciary |
Maryland Tax Forms for Fiduciaries |
Instructions for filing fiduciary income tax returns for calendar year or any other tax year or period beginning in 2008. |
| Maryland's Withholding Requirements for Sales or Transfers of Real Property and Associated Personal Property by Nonresidents |
Maryland's Withholding Requirements for Sales or Transfers of Real Property and Associated Personal Property by Nonresidents - Tax Year 2010 |
Instructions for nonresidents who are required to file forms MW506NRS, MW506AE, MW506R and MW508NRS to determine and collect income tax withholding due on the sale of property located in Maryland and owned by nonresidents. |
| Number |
Title |
Description |
| 502 |
Maryland Resident Income Tax Return |
Maryland long form for full- or part-year residents. |
| 502AC |
Maryland Subtraction for Contribution of Artwork |
Form and instructions for claiming subtraction for artwork created by qualifying persons and donated to a Maryland museum. |
| 502AE |
Maryland Subtraction for Income Derived within an Arts and Entertainment District |
Form and instructions for claiming subtraction for income that a qualifying residing artist derives from selling an artistic work within an arts and entertainment district. |
| 502CR |
Maryland Personal Income Tax Credits for Individuals |
Form and instructions for individuals claiming personal income tax credits for taxes paid to other states; child and dependent care expenses; certain qualifying teacher expenses;
long-term care insurance; preservation and conservation easements; aquaculture oyster floats; heritage structure rehabilitation; neighborhood stabilization; IRC Section 1341 repayment; and the federal Form 1041 Schedule K-1 nonresident pass-through entity tax. The form can also be used to claim refundable business income tax credits from Form 500CR. |
| 502D - 2010 |
Maryland Personal Declaration of Estimated Income Tax |
Form and instructions for filing and paying an estimated tax on income from which no tax is withheld, or wages from which not enough Maryland tax is withheld. |
| 502E |
Maryland Application for Extension of Time to File Personal Income Tax Return |
Form and instructions for applying for a six-month income tax filing extension by April 15, 2010, (or the 15th day of the fourth month following the close of the tax year) and paying the full amount due with the application. |
| 502H |
Maryland Heritage Structure Rehabilitation Tax Credit |
Form and instructions for calculating allowable tax credits for the rehabilitation of certified heritage structures completed in the tax year which begins during the period of January 1, 2009 through December 31, 2009. |
| 502INJ |
Injured Spouse Claim Form |
Form and instructions for a qualifying spouse to a file claim for a portion of a refund issued to the other spouse if any of the refund was applied to the following debts owed by the other spouse: past due state or federal taxes, past due child support or other state debt that has been referred to the Central Collection Unit. |
| 502TP |
Computation of Tax Preference Income Modification |
Form and instructions for an individual or fiduciary of an estate or trust to use for reporting items of tax preference in excess of $10,000 ($20,000 for a joint return). |
| 502UP |
Underpayment of Estimated Maryland Income Tax by Individuals |
Form and instructions for individuals who are liable for interest for untimely filing and/or underpayment of their estimated tax. |
| 502V |
Use of Vehicle for Charitable Purposes |
Form and instructions for subtracting from the federal adjusted gross income certain unreimbursed automobile travel expenses incurred in connection with service as a volunteer for a nonprofit volunteer fire company or other qualified organization. |
| 502X-502XS |
Amended Maryland Income Tax Return (Long and Short Versions) |
Convenient downloadable package of forms 502X and 502SX. Form 502X is the long form version with instructions to be used by resident individuals for amending any item of a Maryland return for tax years beginning 2005 and forward.
Form 502XS is the short form version with instructions for resident individuals to use for amending only the following items on a Maryland return for tax years beginning 2005 and forward: wages; interest and dividends; Maryland tax withheld; number of exemptions; changing itemized deductions to the standard deduction; changing itemized deductions associated with an income change.
|
| 503 |
Maryland Resident Income Tax Return (Short Form) |
Maryland short form for full- or part-year residents with incomes of less than $100,000. |
| Number |
Title |
Description |
| MET-1 - 2009 |
Estate Tax Return for decedents dying after December 31, 2008 and before January 1, 2010 |
Form and instructions for filing a Maryland estate tax return for decedents dying after December 31, 2008 and before January 1, 2010. |
| MET-1E |
Application For Extension of Time to File the Maryland Estate Tax Return |
Form and instructions for requesting an extension of time of up to six months from the due date (or up to one year if the person required to file the return is out of the country) to file a Maryland estate tax return. The filing extension must be requested on or before the statutory nine-month due date. |
| MET-2ADJ |
Estate Tax Refund Payment to Register of Wills |
Application form for seeking a refund of Maryland estate tax. The form may be used when the personal representative elects to direct the Comptroller to pay the Maryland estate tax refund directly to the Register of Wills to be applied against inheritance tax due on an estate. |
| Number |
Title |
Description |
| 504 |
Maryland Fiduciary Tax Return |
Form for filing a Maryland fiduciary tax return if the fiduciary:
- is required to file a federal fiduciary income tax return or is exempt from tax under IRC Sections 408 (e)(1) or 501, but is required to file federal Form 990-T to report unrelated business taxable income; and
- has Maryland taxable income.
|
504D - 2009
504D - 2010 |
Fiduciary Declaration of Estimated Tax |
Form and instructions for a fiduciary to file and pay estimated taxes if the fiduciary is required to file a Maryland fiduciary income tax return and the taxable income would be expected to develop a tax of more than $500. |
| 504E |
Application for Extension to File Fiduciary Return |
Form and instructions for fiduciaries to file to apply for a six-month income tax filing extension. The form must be filed by the due date of the original fiduciary return, along with a remittance for the total tax due with the original return. |
| 504NR |
Fiduciary Computation of the Maryland Modification for a Nonresident Fiduciary |
Form for nonresident fiduciaries to complete and attach to their Maryland Form 504 if they have:
- any modifications to their federal income, or
- income from non-Maryland sources.
|
| 504 Schedule AM |
Fiduciary Income Tax
Alternative Method of Allocating Net Maryland Modifications |
Form to provide an alternative method of allocating the fiduciary's and beneficiary's share of net Maryland modifications when this method more adequately reflects the allocation of the net modifications than the formula method existing on Form 504. |
| 504 Schedule K-1 |
Fiduciary Modified Schedule K-1 Beneficiary's Information |
Form for fiduciaries to complete and attach to their Maryland Form 504 to report information on each beneficiary, including the following:
- Beneficiary's share of distributed net taxable income from an estate or trust.
- Beneficiary's share of nonresident tax paid by multiple pass-through entities.
|
| 504UP |
Underpayment of Fiduciary Income Tax |
Form for fiduciaries to file if they are liable for interest due to any of the following reasons:
- Failed to file fiduciary return on the date or dates prescribed.
- Failed to pay the installment or installments when due.
- Estimated a tax of less than 90 percent of the developed tax shown on the return for the current tax year and less than 110 percent of the tax that was developed for the prior year.
|
| Number |
Title |
Description |
| 505 |
Maryland Tax Return (Nonresident Individual) |
Form for nonresidents to file if:
- they are required to file a federal return based on the minimum filing requirements, and
- they received income from sources in Maryland.
Note: This form is not required for nonresidents who reside in the District of Columbia, Pennsylvania, Virginia or West Virginia and had only wages from Maryland. See the instructions in the nonresident tax booklet if you had Maryland tax withheld in error.
|
| 505NR |
Nonresident Income Tax Computation |
Form for nonresidents to use to compute their Maryland taxable net income with their subtractions for non-Maryland income, and attach to their Form 505. |
| 505X |
Maryland Nonresident Amended Tax Return |
Form and instructions for nonresidents to use to complete a nonresident amended return for tax year 2009.
Note: Nonresidents who wish to amend a tax year prior to 2009 must complete Form 502X, following the instructions in the nonresident tax booklet for the year to be amended. |
| 515 |
Maryland Tax Return - Nonresident Local Tax |
Form and instructions for nonresidents employed in Maryland who reside in jurisdictions that impose a local income or earnings tax on Maryland residents. |
