MARYLAND
FORM
502INJ
INJURED SPOUSE
CLAIM FORM
INSTRUCTIONS
2016
COM/RAD-070
Requirements:Tofileaninjuredspouseclaim,theinjured
spousemusthave:
1. Filedajointreturnwiththespouseowingthedebt;
2. Receivedincome(suchaswages,interest,etc.);
3. Made payments (such as withholding and estimated tax
payments);and,
4. An overpayment, all or part of which was or will be
applied to the following debts owed by the other
spouse:pastduestateorfederaltaxes,pastduechild
support or other state debt that has been referred to
theCentralCollectionUnit.
•TAXPAYER INFORMATION. The spouse’s name and Social
Security Number (SSN) shown first on the original tax return
mustbeshownfirstontheInjuredSpouseClaimForm.
•ALLOCATION BETWEEN SPOUSES. Enter the amounts from
yourjointreturninthefirstcolumn.Usethesecondandthird
columnstoallocatetheseitemsasfollows:
A. Itemsinthissectionshouldbetransferredfromyourjoint
federal tax return.
1. Wages. Allocate wages to the spouse who earned the
income.
2. Other income. Allocate all other income to the spouse
whoearnedtheincome.Incomefromjointaccountsor
venturessuchasinterest,investments,etc.shouldbe
dividedequallybetweenspouses.
3. Adjustments to income. Allocate adjustments to
incometothespousetowhomtheadjustmentbelongs.
B. Itemsinthissectionshouldbetransferredfromyourjoint
Maryland tax return.
1. Additions. Allocate individual Maryland addition
modifications to the spouse to whom the
additions are attributable. Joint additions should be
dividedequallybetweenspouses.
2. Subtractions.AllocateindividualMarylandsubtractions
to the spouse to whom the subtractions are attributable.
The subtraction for child and dependent care expenses
must be claimed by the spouse who is claiming the
exemption for the child or dependent. Joint subtractions
(such as income tax refunds, etc.) should be divided
equallybetweenspouses.
3. Deductions. Enter the deduction amount (itemized or
standard) in the first column. The Revenue
Administration Division will allocate the deductions
between spouses.
4. Exemptions. Exemptions must be allocated in whole
numbers only (e.g., 3 exemptions cannot be allocated
as 1½ and 1½). Each spouse must claim the exemptions
he or she would be entitled to if separate returns had
been filed.
5. Earned Income and poverty level credits. Enter the
earned income credit and/or poverty level credit as
claimed on your joint Maryland return. The Revenue
AdministrationDivisionwillallocatetheseitems.
6. Withholding taxes. Each spouse must claim his or her
own Maryland withholding taxes as shown on the wage
and tax statements.
7. Refundable earned income credit. Enter the
refundable earned income credit as claimed on your
joint Maryland return. The Revenue Administration
Division will allocate the refundable earned income
credit amount for you.
8. Estimated tax payments. Each spouse should claim
his or her own estimated tax payments. If you are
unable to allocate joint payments, the
RevenueAdministration Division willallocatethemfor
you.
9. Other credits. Each spouse should claim his or her
owncreditfortaxespaidtoanotherstate.Businesstax
credits must be allocated to the spouse to whom the
business income is attributable.
Note: You must file your return electronically, if Form
502INJ, line 9, shows that you are claiming business
taxcreditsfromForm500CR.
•Attach this form to the front of your tax return. Write
“INJURED SPOUSE” in the upper left corner of the
return.
• An Injured Spouse Claim Form must be submitted for each
yearthatyouclaimtobeaninjuredspouse.Aninjuredspouse
form must be submitted with your Maryland tax return.
Form502INJmaybeobtainedonlineatwww.marylandtaxes.
comorbyemailingTAXFORMS@comp.state.md.us.Youmay
alsocall1-800-638-2937orfromCentralMaryland410-260-
7951.