MARYLAND
FORM
502INJ
INJURED SPOUSE
CLAIM FORM
2016
COM/RAD-070
Taxpayer Information as shown on joint tax return
Enter the names and Social Security Number(s) exactly as shown on the tax return for which you are filing this form. The spouse’s
name and Social Security Number shown first on that tax return must also be shown first below.
Allocation Between Spouses See instructions.
• Istheaddressonyourjointreturndifferentfromtheaddressshownabove? .................................... Yes No
• Checkthisboxonlyifyouaredivorcedorseparatedfromthespousewithwhom
youfiledthejointreturnandyouwantyourrefundissuedinyournameonly.........................................
(Attach to the FRONT of
your return.)
Printusingblueorblackinkonly.
ALLOCATION ITEMS JOINT INJURED SPOUSE OTHER SPOUSE
A. Income items from Federal Forms 1040, 1040A
or 1040EZ
1. Wages .......................................
2. Other income ..................................
3.Adjustmentstoincome ...........................
B. Items from Maryland returns
1.Additions-Form502,Line6•Form505,Line20 .........
2.Subtractions-Form502,Line15•Form505NR,Line7 .....
3.Deductions-Form502,Line17•Form505NRLines10A,10B
4. Exemptions- Enter number from exemptions area ........
5.Earnedincomeand/orpovertylevelcredit-
Form502,Lines22,23•Form505,Line33 ............
6.Withholdingtaxes-Form502,Line40•Form505,Line43 ..
7.Refundableearnedincomecredit-Form502,Line42 ......
8.Estimatedtaxes-Form502,Line41•Form505,Line44,45 .
9. Other credits-
Form 502, Lines 24, 25, 43
Form 505, Lines 34, 35, 46
........................
TheComptroller’sOfficewillcalculatetheamountthatmaybeduetoyoubasedontheaboveinformation.Youwillbenotifiedoftheamount.Any
portionofthejointrefundduetoyouwillbeissueddirectlyfromtheinterceptingagencyiftherefundhasalreadybeenintercepted.
Underpenaltiesofperjury,IdeclarethatIhaveexaminedthisform,andtothebestofmyknowledgeitistrue,correctandcomplete.Ifprepared
byapersonotherthantaxpayer,thedeclarationisbasedonallinformationofwhichthepreparerhasanyknowledge.
Signatureofinjuredspouse Date Signatureofpaidpreparer Date
Preparer's MailingAddress(POBox,number,streetandapt.no) Cityor Town State ZIPCode
Firstname Initial Lastname SocialSecurityNumber
Spouse’srstname Initial Lastname SocialSecurityNumber
Street address
CityorTown State ZIPcode
Checkhere
Ifinjured
spouse
MARYLAND
FORM
502INJ
INJURED SPOUSE
CLAIM FORM
INSTRUCTIONS
2016
COM/RAD-070
Requirements:Tofileaninjuredspouseclaim,theinjured
spousemusthave:
1. Filedajointreturnwiththespouseowingthedebt;
2. Receivedincome(suchaswages,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:pastduestateorfederaltaxes,pastduechild
support or other state debt that has been referred to
theCentralCollectionUnit.
•TAXPAYER INFORMATION. The spouse’s name and Social
Security Number (SSN) shown first on the original tax return
mustbeshownfirstontheInjuredSpouseClaimForm.
•ALLOCATION BETWEEN SPOUSES. Enter the amounts from
yourjointreturninthefirstcolumn.Usethesecondandthird
columnstoallocatetheseitemsasfollows:
A. Itemsinthissectionshouldbetransferredfromyourjoint
federal tax return.
1. Wages. Allocate wages to the spouse who earned the
income.
2. Other income. Allocate all other income to the spouse
whoearnedtheincome.Incomefromjointaccountsor
venturessuchasinterest,investments,etc.shouldbe
dividedequallybetweenspouses.
3. Adjustments to income. Allocate adjustments to
incometothespousetowhomtheadjustmentbelongs.
B. Itemsinthissectionshouldbetransferredfromyourjoint
Maryland tax return.
1. Additions. Allocate individual Maryland addition
modifications to the spouse to whom the
additions are attributable. Joint additions should be
dividedequallybetweenspouses.
2. Subtractions.AllocateindividualMarylandsubtractions
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
equallybetweenspouses.
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
AdministrationDivisionwillallocatetheseitems.
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
RevenueAdministration Division willallocatethemfor
you.
9. Other credits. Each spouse should claim his or her
owncreditfortaxespaidtoanotherstate.Businesstax
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
taxcreditsfromForm500CR.
•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
yearthatyouclaimtobeaninjuredspouse.Aninjuredspouse
form must be submitted with your Maryland tax return.
Form502INJmaybeobtainedonlineatwww.marylandtaxes.
comorbyemailingTAXFORMS@comp.state.md.us.Youmay
alsocall1-800-638-2937orfromCentralMaryland410-260-
7951.