Maryland Income Taxes and State Tax Forms

Maryland
"Old Line State"

Start Federal and Maryland State Tax Returns

Start Maryland State Tax Return Only

Where is my Maryland State Tax Refund?

Where is my Federal Tax Refund?

How to file a Maryland Tax Extension

How to file a Maryland Tax Amendment

Prepare and efile Your Maryland Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Maryland state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

MD Income Tax Filing Deadline

The regular deadline to file a Maryland state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
April 15, 2013	2012 Maryland State Tax Return	Due date for Maryland State Income Tax Returns - income tax filing deadline
April 15, 2013	2012 Maryland State Tax Extension	Due date for Maryland extension requests (federal extensions are honored if no tax is owed)
October 15, 2013	2012 Maryland State Tax Return	Last day to efile a 2012 Maryland State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines here.

Find federal income tax return filing deadlines here.

Maryland State Tax Forms

All of the following Maryland state tax forms are supported by the efile.com software:

Form/Schedule	Description	Can I efile this form?
Form 502	Resident Income Tax Return	efile It efile It efile It
Form 502AC	Subtraction for Contribution of Artwork
Form 502D	Personal Declaration of Estimated Income Tax
Form 502UP	Underpayment of Estimated Maryland Income Tax by Individuals
Form 502V	Use of Vehicle for Charitable Purposes
Form 502CR	Personal Income Tax Credits for Individuals
Form 502H	Heritage Structure Rehabilitation Tax Credit
Form 505	Nonresident Tax Return
Form 502SU	Subtractions from Income
Form EL101	Personal Income Tax Declaration for Electronic Filing
Form EL102	Personal Income Tax Payment Voucher for Electronic Filers
Form HTC-60	Homeowners Property Tax Credit Application
Form RTC-60	Renters' Tax Credit Application
Form 500DM	Decoupling Modification
Worksheet	Two-Income Married Couple Subtraction

MD State Tax Forms that Cannot be efiled

Form	Description
Form MW507	Employee's Maryland Withholding Exemption Certificate

MD Tax Extension

Extension Form	Maryland Extension Instructions	How to File
Form 502E (if you owe state tax)	If you already got a federal extension from the IRS and you do not owe Maryland state tax, you receive an automatic six-month extension to file your Maryland state tax return. In this case, you do not have to fill out any additional forms. If you owe no tax and you did not request a federal extension, you can get an automatic 6-month state extension online with the state or by calling 410-260-7829 from Central Maryland, or 800-260-3664 from everywhere else. If you owe state tax and you need an extension of time to file, you must file Form 502E by April 15, and enclose a check or money order for the amount you expect to owe. You can also pay by credit card. If you owe Maryland state tax, you can only get an extension of time to file if you are making a payment with your extension request. You will accrue penalties and interest on any amount left unpaid after April 15.	Work with a TaxPro goPRO Form 502E

Extension Form

Maryland Extension Instructions

How to File

Form 502E (if you owe state tax)

If you already got a federal extension from the IRS and you do not owe Maryland state tax, you receive an automatic six-month extension to file your Maryland state tax return. In this case, you do not have to fill out any additional forms.

If you owe no tax and you did not request a federal extension, you can get an automatic 6-month state extension online with the state or by calling 410-260-7829 from Central Maryland, or 800-260-3664 from everywhere else.

If you owe state tax and you need an extension of time to file, you must file Form 502E by April 15, and enclose a check or money order for the amount you expect to owe. You can also pay by credit card. If you owe Maryland state tax, you can only get an extension of time to file if you are making a payment with your extension request. You will accrue penalties and interest on any amount left unpaid after April 15.

Work with a TaxPro

goPRO

Form 502E

Important Reminder! If you are efiling a Maryland tax extension, you may need to efile a federal tax extension as well.

MD Tax Amendment

Amendment Form	Maryland Amendment Instructions	How to File
Form 502X	If you have already filed or efiled your Maryland state tax return and you need to make additions or corrections, you can file an amended return. To prepare an amended Maryland tax return, you must fill out and mail Form 502X.	Work with a TaxPro goPRO

Amendment Form

Maryland Amendment Instructions

How to File

Form 502X

If you have already filed or efiled your Maryland state tax return and you need to make additions or corrections, you can file an amended return.

To prepare an amended Maryland tax return, you must fill out and mail Form 502X.

Work with a TaxPro

goPRO

Important Reminder! If you are filing a Maryland tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 Maryland Tax Forms (Print, Fill Out, and Mail)
Form 502	Resident Income Tax Return	Work with a TaxPro goPRO
Form 502AC	Subtraction for Contribution of Artwork
Form 502D	Personal Declaration of Estimated Income Tax
Form 502UP	Underpayment of Estimated Maryland Income Tax by Individuals
Form 502V	Use of Vehicle for Charitable Purposes
Form 502CR	Personal Income Tax Credits for Individuals
Form 502H	Heritage Structure Rehabilitation Tax Credit
Form 505	Nonresident Tax Return
Form 502SU	Subtractions from Income
Form EL101	Personal Income Tax Declaration for Electronic Filing
Form EL102	Personal Income Tax Payment Voucher for Electronic Filers
Form HTC-60	Homeowners Property Tax Credit Application
Form RTC-60	Renters' Tax Credit Application
Form 500DM	Decoupling Modification
Worksheet	Two-Income Married Couple Subtraction

Where's My Refund? - Check Your MD State Tax Refund Status

Using efile and direct deposit is the fastest way to get your Maryland state tax refund. If you efile a Maryland tax return, your refund will generally be processed within 1 day. Allow 30 days if you filed on paper.

Check your official MD state tax refund status online.

MD efile Error Codes

View a list of all Maryland State efile Income Tax Return Error Reject Codes.

Maryland Tax Facts

MD Income Tax:

Individual income is taxed at several graduated tax rates:

2% for the first $1,000 of taxable income
3% for income between $1,001 and $2,000
4% for income between $2,001 and $3,000
4.75% for income between $3,001 and $150,000
5% for income between $150,001 and $300,000
5.25% for income between $300,001 and $500,000
5.50% for incomes of $500,001 and above

In addition, the counties of Maryland and the city of Baltimore levy local income taxes.

Nonresidents are subject to an additional 1.25% nonresident income tax.

MD Sales Tax:

The state of Maryland levies a 6% sales tax on most goods and some services. There are no additional local sales taxes in Maryland. Some goods--such as food sold in grocery stores, prescription medicines, and newspapers--are exempt from sales tax.

More information on Maryland Sales Tax

MD Sales Tax Holiday:

Maryland holds two annual sales tax holidays. During these holidays, certain items are exempt from Maryland sales tax.

Refer to the chart below for all Maryland sales tax holidays for 2013.

Sales Tax Holiday Dates	Sales Tax Holiday Items Included
February 16-18, 2013	Qualifying Energy Star products: Air conditioners Furnaces Clothes washers Heat pumps Solar water heaters (tax-exempt at all times now) Boilers Dehumidifiers Refrigerators Compact fluorescent light bulbs Programmable thermostats
August 11-17, 2013	Clothing & footwear: $100 or less

Sales Tax Holiday Dates

Sales Tax Holiday Items Included

February 16-18, 2013

Qualifying Energy Star products:

Air conditioners
Furnaces
Clothes washers
Heat pumps
Solar water heaters (tax-exempt at all times now)
Boilers
Dehumidifiers
Refrigerators
Compact fluorescent light bulbs
Programmable thermostats

August 11-17, 2013

Clothing & footwear: $100 or less

MD Personal Property Tax:

In Maryland, real estate is subject to personal property taxes, which are assessed and paid locally.

Odd Tax Fact:

Maryland charges homeowners and businesses a "flush tax" of approximately $2.50 a month for producing sewage. These funds are used to help protect the Chesapeake Bay.

State Tax Agency:

For more information, you can visit the website of the Comptroller of Maryland.