File Maryland Taxes & Get Your Refund Faster
The Comptroller of Maryland publishes the minimum income thresholds for each filing status that determines if taxpayers with a Maryland address are required to file state tax returns. Taxable income is defined as a taxpayer’s federal income, excluding railroad retirement or Social Security benefits combined with any in-state income additions.
Single filers whose gross income meets or exceeds $14,600 and married taxpayers filing jointly with gross income at or above $29,200 are required to file state tax returns. Minimum filing levels are defined for different filing statuses, and filing levels for taxpayers under 65 are different for taxpayers 65 and older. To learn more, visit the Comptroller of Maryland's website here.
These minimum filing levels also apply to nonresident filers with Maryland-based income whether the income is from wages, investments or gambling winnings. Likewise, partial-year residents who begin or end the year in the state should file Maryland taxes although credits for taxes paid in another state are typically granted to avoid double taxation.
The state’s tax rate schedule is divided into eight tiers, starting with 2% for the first $1,000 of taxable net income for both single and joint filers. The tax rate schedule tops out at 6.5% for taxable net income exceeding $250,000 for single filers or $300,000 for married taxpayers filing jointly.
How to File Maryland Taxes
The Comptroller encourages filing electronically using the iFile service for taxpayers using Form 502. The deadline for filing taxes is the same as the federal tax deadline, but the state tax deadline may extend the payment due date for any taxes owed from April 15 to April 30. Otherwise, if you already filed a tax extension with your federal returns and do not owe taxes, the six-month extension applies to state tax returns.
How to Make Changes to a Tax Return
To make changes to a Maryland tax return, use Form 502X (if you’re a resident) or Form 505X (if you don’t reside in the state) and attach a copy of the amended federal tax return. If state tax returns were submitted using the iFile service, amendments should also be filed the same way. Tax amendments filed on paper cannot be submitted earlier than six weeks from the time the original returns were filed. Amended tax returns can be submitted to the Comptroller of Maryland, Revenue Administration Division, Amended Return Unit, 110 Carroll St., Annapolis, MD 21411-0001.
If you have taxes due, complete Form 502E, and attach a check or provide credit or debit card information to cover the amount owed.
If you expect a refund based on your state tax returns, you can monitor the status at https://interactive.marylandtaxes.com/indiv/refundstatus/home.aspx. You will have to provide your Social Security number and the exact amount of refund.
Tax Assessment Notices
Taxpayers are given 30 days to respond to a first assessment notice if a state tax return is determined to contain errors, underpayments or under-reporting of income. They can dispute the assessments, pay or make payment arrangements to settle the obligation. Failure to do so will compound the amount owed by 13% annually not to exceed 25% of the amount due. However, the state legislature has authorized a Tax Amnesty program that will waive civil penalties and half of the interest owed on unpaid taxes. To be eligible, taxpayers must apply and be approved for tax amnesty.
Frequently Asked Questions
What if I live in Maryland but work in Delaware?
You will need to file tax returns in both states. However, you can avoid dual taxation by getting credit for taxes paid to Delaware if you complete Maryland Form 502CR and file it with your Maryland and Delaware income tax returns.
What is the local income tax?
The 23 counties in Maryland (including Baltimore City) levy a local income tax on filers. This tax is collected on the state income tax form.
What is the definition of the Maryland nonresident for tax-filing purposes?
A nonresident doesn’t legally reside in the state. The nonresident files a tax return Form 505 if their income is from tangible property, a business or occupation, or gambling winnings in Maryland.
Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.