Form 502-X: Maryland Resident Amended Tax Return

A Maryland Resident Amended Tax Return (Form 502X) allows you to make corrections or adjustments to your previously filed Maryland income tax return. This is necessary if you discover errors, omissions, or need to claim additional deductions or credits not included in your initial filing.

Who Need to file Form 502X?

  • Individuals who discover errors or omissions on their original return.
  • Those needing to claim additional income tax credits not previously reported.
  • Individuals notified by the IRS of changes impacting their federal return (often requiring a corresponding amendment to the state return).

Information Required to File Form 502-X:

A. Original return details: Social security numbers, filing status, etc.

B. Reason for amendment: Clearly explain the changes you are making.

C. Supporting documentation: Copies of relevant documents (e.g., paystubs, W-2s, proof of deductions/credits).

D. Amended federal return: If applicable, include a copy of your amended federal return (Form 1040X).

Important Points to Remember About Form 502 X:

A. Filing electronically is not allowed. You must mail the completed form to the Maryland Comptroller's Office.

B. Deadline: Generally, you have three years from the original due date (including extensions) of your return to file Form 502X. There are some exceptions, so consult the Maryland Comptroller's website for details.

C. Federal and Maryland returns: If you need to amend your federal return, you should do so first. Changes made on your federal return will likely impact your Maryland return, requiring you to file Form 502X.

D. Audit: Amending your return may trigger an audit from the Maryland Comptroller's Office. Be prepared to provide documentation supporting your changes.