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COM/RAD-026
MARYLAND
FORM
502SU
SUBTRACTIONS FROM
INCOME
ATTACH TO YOUR TAX RETURN
2018
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18502S149
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NAME SSN
xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland
Prepaid College Trust. See Administrative Release 32 ................................ xa.
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 . . . . xc.
xd. Up to $2,500 per ABLE account contributor per beneficiary of the total of all amounts contributed
under the Maryland ABLE Program.............................................. xd.
xe. An amount included in federal adjusted gross income contributed by the State into an investment
account under §18-19A-04.1 of the Education Article during the taxable year. . . . . . . . . . . . . . . xe.
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 2-year
carryback (farming loss only) period for a net operating loss under federal law compared to Maryland
taxable income without regard to federal provisions. Complete and attach Form 500DM. .... 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 Attach notice . . . . . . . . . . . . . . . . . . . . . . . . nn.