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How to File a Maryland Tax Amendment

If you need to change or amend an accepted Maryland State Income Tax Return for the current or previous Tax Year, you need to complete Form 502X (residents) or Form 505X (nonresidents and part-year residents) and 505NR (nonresident income tax calculation) Forms 502X, 505X, and 505NR are Forms used for the Tax Amendment. You can prepare a 2020 Maryland Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment). 

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Maryland Tax Agency, thus you should file a Maryland Amendment within one year.

Prepare only a MD State Return without an IRS return. Details
Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.
File a 2020 Maryland Tax Amendment
You cannot eFile a MD Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Only Option: You need to complete, sign Form 502X, and write the tax year on the line in the upper right hand corner of the form to indicate which Tax Year Return you are amending. Attach copies of your federal tax amendment and all supporting federal or state documentation (i.e. forms and schedules) - Print, mail the form to: Tax Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, MD 21411-0001
MD Tax Amendment Form 502X, 505X and 505NR
This Form can be used to file a Tax Amendment, and Nonresident Income Tax Calculation.
Step 1: Download, Complete Form 502X (residents), or 505X and 505NR (nonresidents and part-year residents) for the appropriate Tax Year below.
Step 2: Sign, Mail Form 502X, 505X and 505NR (nonresidents and part-year residents) to one of the addresses listed above.
Tax Year 2020 only: Prepare online on eFile.com until Oct. 15, 2021. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.
After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2020 - Form 502X or Form 505X.
How to correct a rejected Tax Return
If your MD Tax Return was rejected by the MD Tax Agency - not eFile.com - instructions on how to correct a rejected Maryland Tax Return.
Check Your MD Tax Amendment Status
1. Call the Comptroller of MD at 410-260-7980 (from Central Maryland) or 1-800-638-2937 (from elsewhere in Maryland).
2. Contact the Comptroller of MD.
Maryland Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Maryland tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Maryland return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Maryland Tax Income Taxes Deadlines
Maryland Income Tax Penalties
Find out how Maryland Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.