Small Business Fee Relief. This would make Maryland the first state in the country to provide a zero-fee option for all businesses for this type of filing. Expansion of Manufacturing Incentives. The More Jobs for Marylanders Act 3. To claim the credit, you must file Maryland Form , or The retirement income must have been received as a result of any of the following military service:.
The benefit also applies to persons separated from active duty employment with the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey. For more information, see Military Retirement Income. You can arrange for Maryland taxes to be withheld from your federal pension by visiting Retirement Services Online provided by the U.
Office of Personnel Management. You can also obtain tax withholding assistance from the U. Office of Personnel Management by telephone at or by e-mail at retire opm. You are required to file a return if your gross income exceeds the amount listed below for your filing status.
These requirements apply to both resident and nonresident taxpayers. Do not include income from Social Security or Railroad Retirement benefits when determining your gross income. You must complete the Exemptions section of the return to determine your total exemption allowance. Enter the number of exemptions in the appropriate boxes based upon your entries in parts A, B, and C of the Form Make sure you check both boxes in columns 6 and 7 of the Exemptions section for each of your dependents who are age 65 or over on Form B.
Enter your total exemption allowance on line 19 of Form The U. Office of Personnel Management provides an online service for retirees to begin, change or stop the withholding of Maryland income taxes from your annuity.
If you're eligible, you may be able to subtract some of your taxable pension and retirement annuity income from your federal adjusted gross income. To receive the benefit of the pension exclusion, be sure to transfer the amount from line 5 of the worksheet to line 10a of Form , and complete the remainder of your return, following the line-by-line instructions.
If you are 65 or older on the last day of the calendar year, you are totally disabled, or your spouse is totally disabled, and you have received qualified pension income, you should complete the Pension Exclusion Computation Worksheet 13A regardless of your prior work history. It is permissible for one spouse to claim the standard Pension Exclusion and the other spouse to claim the Pension Exclusion for Retired Correctional Officer, Law Enforcement Officer or Fire, Rescue, or Emergency Services Personnel if each spouse meets the applicable required criteria.
Each spouse who meets the above requirements may be entitled to the exclusion. Combine your allowable exclusions from line 8 of the worksheet and enter the total amount on line 10b of Form To claim the benefit, complete Form and follow the instructions included in the resident tax booklet for line Be sure to indicate code letter u on line If you are a retired military member 65 years of age or older, you may also qualify for Maryland's pension exclusion. The Comptroller's Office will no longer accept the federal Form or federal Form as power of attorney forms for Maryland tax purposes.
We will continue to accept a durable power of attorney or any other power of attorney form authorized by Maryland law. The completed Maryland Form should include all identifying information for the taxpayer including:. The tax representative or appointed authority authorized to have power of attorney and to receive and inspect confidential tax information for the taxpayer must specify on the form the representative's name, mailing address, daytime telephone number, signature and designation item number The Maryland Form must also be filed with government-issued identification for the taxpayer not the representative unless the representative's designation is item number 1, 2 or 3.
The tax matters to be discussed by the taxpayer's representative with power of attorney must include the following information:. If the power of attorney form does not include all the information as instructed it will not be accepted.
The power of attorney form shall be valid until superseded, revoked or by the death of the taxpayer s or representative s. Tax information can be disclosed to the appropriate party possessing power of attorney if the "Check Here" box on the appropriate form Form , Form , etc. This authority extends to the estimated payments made for the subsequent tax year.
There is no such thing as a "Verbal POA". If a taxpayer calls and their representative is present the taxpayer can give permission for the representative to speak to us at that time. However, the approval is for that phone call at that time only. All information will still be required in order to accept the POA.
They should clearly indicate on the form the volunteer organization with whom they are affiliated. For more information about power of attorney matters, call , Monday - Friday, a. You can also e-mail related inquiries to taxprohelp marylandtaxes. You can call or visit any of our taxpayer service offices to receive free state tax assistance.
If you bring a completed copy of your federal return and all related documents to any of our offices, we will complete your Maryland income tax return and even file it electronically for you - free of charge.
If you are a legal resident of Maryland and serving in the military, you must file a resident Maryland tax return, regardless of where you are stationed. You must also report all of your taxable income from all sources, including military pay. The wages earned by a spouse of a nonresident U. The income tax withholding exemption may be claimed by filing a revised Form MW with their employer.
Beginning , you must also complete and attach Form MWM. Military service may entitle you to special tax breaks for overseas pay and retirement income. The following links offer more information about helpful tax benefits and other unique filing situations that affect military families in Maryland. You must file a Maryland resident return Form if:. You may be eligible for Maryland income tax credits as well as tax credits granted by another state. See Maryland Form Income Chart and instructions.
Follow the instructions provided by your state of legal residence for any possible credits allowed by that state. If you are a legal Maryland resident and a member of the military, you must file a resident Maryland income tax return, using Form , and report all income from all sources, wherever earned.
You do not lose your resident status if you are stationed outside of Maryland during the taxable year. Resident military personnel who develop a state income tax liability in Maryland are also liable for the local income tax. As a resident, you are subject to the local income tax regardless of whether you were stationed in Maryland or not. If you earned active duty income overseas outside the U. For more information, see Estimated Taxes. For more information about the filing situation for military residents in Maryland, see Instruction 29 in the Maryland resident tax booklet.
If you are a legal resident of another state but are stationed in Maryland, your military income is not subject to Maryland income tax. However, you will be taxed as a nonresident on any portion of federal adjusted gross income that was derived from any real or personal property that is located in Maryland as well as non-military income earned in Maryland, including income from Maryland lottery prizes. If you are a nonresident with military income only, you do not have to file a Maryland income tax return.
If you are a nonresident with military income only - or military income and other income earned outside of Maryland - you do not have to file a Maryland income tax return. Military and other income earned in Maryland, single or with an unemployed civilian spouse. If you are a nonresident with military income and other income earned in Maryland, single, or have an unemployed spouse, you must file a nonresident Maryland Form , reporting total income and subtracting military pay.
You must also file Form NR , subtracting unearned and non-Maryland income, then computing the Maryland taxable net income. In addition, you must adjust your exemptions and deductions. The State of Maryland does not tax the military pay, and does not use the military pay to increase the tax liability imposed on other income earned in Maryland.
Military income with or without other income earned in Maryland, and civilian spouse employed in Maryland. Both spouses in the military and not domiciled in Maryland and one or both have Maryland income. If you and your spouse are in the military and not domiciled in Maryland, and one or both have Maryland income, you must file a joint nonresident return. You must also adjust your exemptions and deductions. Beginning in , you must also complete and attach Form MWM.
As the military spouse, you remain a nonresident for purposes of Maryland taxation, and are not required to file a Maryland return, unless you received non-military income from Maryland sources. You may choose to file a joint resident return using Form , or your civilian spouse may file a separate resident return. If your civilian spouse files a separate resident return then you are not required to file a Maryland return, unless you received non-military income from Maryland sources.
See Instruction 8 in the resident tax booklet. If you file a joint return, report your total federal adjusted gross income on your Maryland return. Subtract military pay and the military taxpayer's portion of any investment income interest, dividends, etc. The military taxpayer's Maryland income is not subject to the local income tax.
Standard or itemized deductions and exemptions must be adjusted, using a ratio of Maryland adjusted gross income to federal adjusted gross income. You should use the Military Worksheet A to compute the adjustment to the standard deduction or itemized deductions as well as exemptions. Use Military Worksheet B to compute the local tax for the civilian taxpayer.
If you are not certain which filing status to use, figure your tax both ways to determine the best status for you. For more information, see Instruction 26 in the resident booklet. Maryland allows the same six-month extension for filing and paying personal income taxes for military and support personnel serving in a designated combat zone or qualified hazardous duty area as allowed by IRS. The extension also applies to individuals who serve in the combat zone in support of U.
The extension applies to the filing of current tax returns, back year returns, estimated tax returns, amended returns or appeals to a Maryland Tax Court.
If you are hospitalized as a result of injuries sustained in a combat zone, you qualify for the extension since hospitalization is considered as service in a combat zone. Spouses also qualify for the extension whether joint or separate returns are filed.
There are two exceptions concerning hospitalization and termination of the combat zone designation. See the IRS Web site at www. If you are affected by the extension, you should enter in the code number box near the signature area on your Maryland return. For more information about the combat zone provision, visit the IRS Web site at www. If you are a legal Maryland resident and a member of the U.
You can use the Military Overseas Income Worksheet included in Instruction 13 of the Maryland tax booklet to compute the subtraction. For more information, see code p of Instruction If faxing the forms they can be faxed to Purchases made by veterans organizations and their auxiliary units are exempt from Maryland sales tax if the purchases are made for the organization's exempt purposes.
The exemption became effective on July 1, Exemption certificates issued to qualifying veterans' organizations will expire on September 30, The new exemption certificate is a white card with green printing, bearing the organization's eight-digit exemption number.
Certificates are renewed every five 5 years. The organizations or their auxiliaries or units must possess a c 19 letter of determination from IRS as evidence of qualification for the exemption. To apply for an exemption certificate, print a copy of Combined Registration Application and submit the completed application with a copy of the c 19 letter of determination, articles of incorporation and bylaws. The application may also be obtained by calling Taxpayer Service at , or toll-free from elsewhere in Maryland, Monday - Friday, a.
You can also file your Maryland return online using our free iFile service. To request a copy of a Maryland tax return you filed previously, send us a completed Form by mail or by fax. Please include your name, address, Social Security number, the tax year you are requesting and your signature. If you are requesting a copy of a joint return, include the information for both taxpayers and their signatures.
Your residency status largely determines which form paper or electronic you will need to file for your personal income tax return. If you lived in Maryland only part of the year, you must file Form If you are a nonresident, you must file Form and Form NR.
If you are a nonresident and need to amend your return, you must file Form X. If you are a nonresident employed in Maryland but living in a jurisdiction that levies a local income or earnings tax on Maryland residents, you must file Form If you are self-employed or do not have Maryland income taxes withheld by an employer, you can make quarterly estimated tax payments as part of a pay-as-you-go plan, using Form PV.
If you owe additional Maryland tax and are seeking an automatic six-month filing extension , you must file Form PV along with your payment by April 15, You should file Form PV only if you are making a payment with your extension request. If you need to make certain changes to your original Maryland return that has already been filed and processed, you must file Form X for to amend your original tax return.
Below you will find links to individual income tax forms and instructions from tax year through the current year. Local Tax Rate Changes - There are no local tax rates increase for tax year , however, two counties St Mary's and Washington's have decreased their local rate for calendar year Click here for a complete list of current city and local counties' tax rate. We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns.
You can file your Sales and Use tax returns through our bFile system. If you would like to continue receiving paper coupons you can request them by e-mailing IwantmySUTcoupons marylandtaxes. Box Annapolis, MD, In order to apply for this program you must meet all of the following eligibility requirements: Two years must have passed since you became liable for all taxes due. You have incurred a delinquent tax liability that has resulted in an assessment. You have exhausted all other avenues of administrative appeal.
You cannot make an offer in compromise if there is any issue remaining that can be appealed. You must be current with respect to all returns filed or required to be filed to the Comptroller's Office. You must not be currently involved in an open bankruptcy proceeding. If this relates to a business tax, the business must have been closed for at least two years. Please verify that you satisfy all of the eligibility requirements above before completing the required forms.
When you complete Form MD , you should address all of the reasons you believe you cannot, or should not, pay the full amount due. You should offer an amount you are able to pay. A mere unwillingness to pay will not excuse you. We will consider the following circumstances when deciding whether or not to accept your offer in compromise:.
For more information about the Offer in Compromise Program, email us at cdoic marylandtaxes. In order to view. PDF files you need a. PDF reader supported by your devices operating system. If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other.
PDF files on our Web sites. PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. If you encounter this problem, you must first download and save the file to your computer before viewing it. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software. Using the Safari Built in Viewer: using Safari version 5. X or higher, and you get a blank screen on your Mac when you try to open. PDFs in Safari, you need to install Adobe plug-ins installed that are older than version To do so:.
Please include your name, address, a contact number and the last four digits of Social Security number on all correspondence. Be sure to include your full Social Security number on tax returns. For state taxes, Maryland has extended the filing and payment deadline. Maryland residents now have until July 15, to file their state returns and pay any state tax they owe. While this year is a little different, generally the annual deadline to file your state tax returns in Maryland is April But if you owe tax, you should submit Form C to request an extension and pay any amount due.
It says most individual taxpayers should use their federal filing status. Here are the minimum filing levels for taxes. Although personal exemptions have been suspended for your federal income taxes, you may be able to take one for your Maryland state taxes. Maryland offers both standard deduction amounts and the ability to itemize deductions, but the option you can use will depend on how you filed your federal income tax return.
If you took the standard deduction on your federal return, you must also take the Maryland standard deduction on your state return. Different from the mailing address - when I input my county and physical address in MD TurboTax titles it where I lived on December 31 , I should simply list my mother's address?
Since that is where I lived for 9 out of 12 months in For future years, I would still use that address even if I had not technically lived there at all? Hello heascook: If you can receive mail there, then yes, please use your mother's address in Maryland for your tax returns. That would seem to make the most sense. Of course, if you have an alternative Maryland address like another family member or a trusted friend then you could use that as well. Essentially, according to Maryland state law, you will retain your Maryland "domicile" which is a well-established legal concept for state tax purposes, unless one of two things happen.
One, you establish a tax "domicile" in another US state; or two, you become the citizen of a foreign country and give up your US citizenship. It doesn't matter if you continue to physically live in Germany, or elsewhere, for years and years -- you cannot rid yourself of your Maryland state tax domicile, except in one of the two ways just described. Yes, it's a pretty tough standard and a burden to meet.
However, since you work for the United States government whether in a civilian capacity or a military capacity it doesn't matter , you aren't eligible for the foreign earned income exclusion.
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