COM/RAD-026
MARYLAND
FORM
502SU
SUBTRACTIONS FROM
INCOME
ATTACH TO YOUR TAX RETURN
2016
a. Payments from a pension system to firemen and policemen for job-related injuries or disabilities
(but not more than the amount included in your total income) ...............................a.
b. Net allowable subtractions from income from pass-through entities not attributable to decoupling ......b.
c. Net subtractions from income reported by a fiduciary .....................................c.
d. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary
to the State (but not more than the amount included in your total income) ......................d.
e. Profit (without regard to losses) from the sale or exchange of bonds issued by the State or local
governments of Maryland .........................................................e.
f. Benefits received from a Keogh plan on which State income tax was paid prior to 1967.
Attach statement .............................................................. f.
g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credit
allowed under the Internal Revenue Code Section 51 ......................................g.
h. Expenses up to $5,000 incurred by a blind person for a reader, or up to $1,000 incurred by
an employer for a reader for a blind employee ..........................................h.
i. Expenses incurred for reforestation or timber stand improvement of commercial forest land ...........i.
j. The amount added to taxable income for the use of an official vehicle by a member of a state,
county or local police or fire department. The amount is listed separately on your W-2 ............. j.
k. Up to $6,000 in expenses incurred by parents to adopt a child with special needs through a public
or nonprofit adoption agency; up to $5,000 for adoption of a child without special needs ............k.
l. Purchase and installation costs of certain enhanced agricultural management equipment.
Attach a copy of the certification ..................................................l.
m. Deductible artist’s contribution. Complete and attach Form 502AC ..........................m.
n. Payment received under a fire, rescue, or ambulance personnel length of service award program
that is funded by any county or municipal corporation of the State ............................n.
o. Value of farm products you donated to a gleaning cooperative.
Attach a copy of the certification .................................................o.
p. Overseas military subtraction (Use worksheet from Instruction 13.) ...........................p.
q. Unreimbursed vehicle travel expenses. Complete and attach Form 502V ......................q.
r. Amount of pickup contribution shown on Form 1099R from the State retirement or pension
systems included in federal adjusted gross income ....................................... r.
s. Amount of interest and dividend income (including capital gain distributions) of a dependent child that is
included in the parent’s federal gross income under the Internal Revenue Code Section 1(g)(7) .......s.
t. Relocation and assistance payments received from the State of Maryland under Title 12
Subtitle 2 of the Real Property Article ................................................. t.
u. Military Retirement Income. Individuals at least 65 years of age on the last day of the taxable
year may claim up to $10,000 of military retirement income received in the taxable year.
Individuals under the age of 65 on the last day of the taxable year may claim up to $5,000 of military
retirement income received in the taxable year. .........................................u.
va. The Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services
Personnel Subtraction Modification Program. Attach a copy of the certification ................ va.
vb. The Honorable Louis L. Goldstein Volunteer Police Personnel Subtraction Modification Program.
Attach a copy of the certification ................................................vb.
w. Unreimbursed expenses incurred by a foster parent on behalf of a foster child ....................w.
xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland
Prepaid College Trust. See Administrative Release 32 .................................... xa.
Subtractions from income. Determine which subtractions from income apply to you. See Instruction 13
in Resident Booklet for more information.
Print Using
Blue or Black Ink Only
Your First Name Initial Your Last Name Your Social Security Number
Spouse's First Name Initial Spouse's Last Name Spouse's Social Security Number
Page 2
COM/RAD-026
MARYLAND
FORM
502SU
SUBTRACTIONS FROM
INCOME
ATTACH TO YOUR TAX RETURN
2016
NAME SSN
xb. Up to $2,500 per account contributor per beneficiary of the total of all amounts contributed to investment accounts
under the Maryland College Investment Plan and Maryland Broker-Dealer College Investment Plan. See
Administrative Release 32. .............................................................xb.
xc. Any amount included in federal adjusted gross income as a result of a distribution to a designated beneficiary from
a Maryland ABLE account, unless it is a refund or non-qualified distribution, and/or up to $2,500 per ABLE account
contributor per beneficiary of the total of all amounts contributed under the Maryland ABLE Program ........ xc.
y. Any income that is related to tangible or intangible property that was seized, misappropriated or
lost as a result of the actions or policies of Nazi Germany towards a Holocaust victim ....................y.
z. Expenses incurred to buy and install handrails in an existing elevator in a qualified healthcare
facility or other building in which at least 50% of the space is used for medical purposes .................z.
aa. Payments from a pension system to the surviving spouse or other beneficiary of a law enforcement
officer or firefighter whose death arises out of or in the course of their employment ....................aa.
ab. Income from U.S. Government obligations (See Instruction 13.) ..................................ab.
bb. Net subtraction modification to Maryland taxable income when claiming the federal depreciation allowances from
which the State of Maryland has decoupled. Complete and attach Form 500DM.
See Administrative Release 38 ..........................................................bb.
cc. Net subtraction modification to Maryland taxable income when using the federal special 5-year carryback period for
a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions.
Complete and attach Form 500DM.
See Administrative Release 38. .......................................................... cc.
cd. Net subtraction modification to Maryland taxable income resulting from the federal ratable inclusion
of deferred income arising from business indebtedness discharged by reacquisition of a debt instrument. Complete
and attach Form 500DM. See Administrative Release 38 ......................................cd.
dd. Income derived within arts and entertainment district(s) by a qualifying residing artist.
Complete and attach Form 502AE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dd.
dm. Net subtraction modification from multiple decoupling provisions. Complete and attach Form 500DM ......dm.
dp. Net subtraction decoupling modification from a pass-through entity. Complete and attach Form 500DM. See
Administrative Release 38 ..............................................................dp.
ee. Amount received as a grant under the Solar Energy Grant Program administered by the Maryland Energy
Administration but not more than the amount included in your total income ..........................ee.
ff. Amount of the cost difference between a conventional on-site sewage disposal system and a system that utilizes
nitrogen removal technology, for which the Department of Environment’s payment assistance program does not
cover. .............................................................................ff.
hh. Net subtraction to adjust phase out of exemptions as a result of including U.S. obligations in your
adjusted gross income ................................................................hh.
ii. Interest on any Build America Bond that is included in your federal adjusted gross income. See Administrative
Release 13 .........................................................................ii.
jj. Gain resulting from a payment from the Maryland Department of Transportation as a result of the acquisition of a
portion of the property on which your principal residence is located .................................jj.
kk. Qualified conservation program expenses up to $500 for an application approved by the Department of Natural
Resources to enter into a Forest Conservation and Management Plan ...............................kk.
ll. Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General ........ll.
mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful
discrimination .....................................................................mm.
nn. Amount of student loan indebtedness discharged due to total or permanent disability or death.
Attach notice ......................................................................nn.
oo. Up to $5,000 of income earned by a law enforcement officer residing in the Maryland political
subdivision in which the officer is employed if the crime rate in that political subdivision exceeds the
State’s crime rate ...................................................................oo.
1. TOTAL. Add lines a through oo and enter this amount on line 13 of Form 502 with the
appropriate code letters ..........................................................TOTAL 1.