COM/RAD 018
MARYLAND
FORM
502V
USE OF VEHICLE FOR
CHARITABLE PURPOSES
Attach to your tax return.
2016
Your rst name Initial Last name Social Security Number
Spouse’s rst name Initial Last name Social Security Number
Qualifying Organization*
* Qualifying Organizations are nonprofit volunteer fire companies and other organizations qualified under Section 170 of the
Internal Revenue Code, whose principal purpose or function is to provide medical, health or nutritional care.
1. Total mileage incurred in providing qualifying services. ...............1.
2. Multiply line 1 by 54¢ (.54) and enter that amount here ............................... 2. $
3. Reimbursement received for mileage on line 1 ...................................... 3. $
4. Amount included as an itemized deduction on your Maryland return (See Instructions.) ......... 4. $
5. Total Maryland deductions from mileage allowance (Add lines 3 and 4.) ..................... 5. $
6. Modifications for charitable vehicle expenses (Subtract line 5 from line 2.)
Enter on line q of Form 502SU or line q of Form 505SU ................................ 6. $
INSTRUCTIONS
COMPUTATION OF SUBTRACTION
You may subtract from federal adjusted gross income
unreimbursed automobile travel expenses incurred in
connection with service as a volunteer for a nonprofit volunteer
fire company or other “qualified” organization. A qualified
organization is an organization defined by Section 170 of the
Internal Revenue Code whose principal purpose or function is
to provide medical, health or nutritional care.
You may subtract the unreimbursed vehicle expense incurred
while providing assistance, other than providing transportation,
to handicapped individuals, as defined in Section 190 of the
Internal Revenue Code, who are enrolled as students in
Maryland community colleges.
The charitable expense modification is 54 cents per mile to the
extent this amount is unreimbursed.
The amount must be reduced by any reimbursement received
for the charitable travel. The amount also must be reduced by
any portion which is claimed as an itemized deduction on your
Maryland income tax return for charitable vehicle expenses.
“Total Mileage” on line 1 of Form 502V should include the
mileage traveled from home, performing the service and
returning home. You should maintain the appropriate
documentation.
For more information, visit our Web site at www.
marylandtaxes.com
or email your question to TAXHELP@
comp.state.md.us. You may also call 1-800-638-2937 or from
Central Maryland 410-260-7980.
Print using blue or
black ink only.
