Fillable Form 2019: 502CR INCOME TAX CREDITS FOR INDIVIDUALS (Comptroller of Maryland)

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Form 2019: 502CR INCOME TAX CREDITS FOR INDIVIDUALS (Comptroller of Maryland)

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MARYLAND
FORM
502CR
INCOME TAX CREDITS
FOR INDIVIDUALS
Attach to your tax return.
COM/RAD-012
2019
Print Using Blue or Black Ink Only
1. Enter your taxable net income from line 20, Form 502 (or line 10, Form 504). ....................... 1.
2. Taxable net income in other state. Write on this line only the net income which is taxable in both the other state
and Maryland. If you are taxed in the other state on income which is not taxable in Maryland, do not include that
amount here. NOTE: When the tax in the other state is a percentage of a tax based on your total income
regardless of source, you must apply the same percentage to your taxable income in the other state to
determine the income taxable in both states.
................................................ 2.
3.
Revised taxable net income (Subtract line 2 from line 1.) If less than zero, enter zero. .................. 3.
4.
Enter the Maryland tax from line 21, Form 502 (or line 11, Form 504). This is the Maryland tax based on your
total income for the year. .............................................................. 4.
5.
Tax on amount on line 3. Compute the Maryland tax that would be due on the revised taxable net income by
using the Maryland Tax Table or Computation Worksheet contained in the instructions for Forms 502 or 504.
Do not include the local income tax
.................................................... 5.
6.
Tentative State tax credit (Subtract line 5 from line 4.) If less than zero, enter zero. ................... 6.
7. Enter the Local tax from line 28, Form 502 (or line 18, Form 504). This is the Local tax based on your total
income for the year.
.................................................................. 7.
8. Local tax on amount on line 3. Compute the Local tax that would be due on the revised taxable net income by
multiplying line 3 by your Local tax rate .0
............................................ 8.
9. Tentative Local tax credit (Subtract line 8 from line 7.) If less than zero, enter zero. ................... 9.
10. Tentative Total tax credit (Add line 6 and line 9.) ............................................ 10.
11. Total state and local tax shown on tax return(s) filed with the state of (Enter 2-letter state code, code must be
entered for credit to be allowed)
Enter the amount of your 2019 income tax liability (after deducting
any credits for personal exemptions) to the other state and locality in the other state (where applicable). Do not
enter state or locality tax withheld from your W-2 forms. It is important that a copy of the tax return that
was filed with the other state and/or locality be attached to your Maryland return
............. 11.
12. Credit for income tax paid to other state and/or locality. Your credit for taxes paid to another state and/or locality
is the smaller of the tax actually paid (line 11) or the reduction in Maryland tax resulting from the exclusion of
income in the other state and/or locality (line 10). Write the lesser of line 11 or line 10.
............... 12.
State and Local Credits Allowed
13. State Credit for Income Tax Paid to other state (Lesser of line 6 or line 12). Enter on line 1, Part AA ..... 13.
14. Local Credit for Income Tax Paid to other state (Subtract line 13 from line 12.) Enter on line 1, Part BB .. 14.
Read Instructions for Form 502CR. Note: You must complete and submit pages 1 through 4 of this form to receive credit for the items listed.
PART A - TAX CREDITS FOR INCOME TAXES PAID TO OTHER STATES AND LOCALITIES
If you were a part-year resident, do not claim a credit for tax paid on nonresident income you included on line 12 of the Form 502.
If you are claiming a credit for taxes paid to multiple states and/or localities, see instructions.
Your Social Security Number Spouse's Social Security Number
Your First Name MI
Your Last Name
Spouse's First Name MI
Spouse's Last Name
MARYLAND
FORM
502CR
INCOME TAX CREDITS
FOR INDIVIDUALS
Attach to your tax return.
COM/RAD-012
2019
Page 2
NAME SSN
PART B - CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES
1. Enter your federal adjusted gross income from line 1 of Form 502 or line 17, column 1 of
Form 505 or Form 515
...................................................................1.
2. Enter your federal Child and Dependent Care Credit from federal Form 2441 ............................2.
3. Enter the decimal amount from the chart in the instructions that applies to the amount on line 1 .............3.
4. Multiply line 2 by line 3. Enter here and on Part AA, line 2 ....................................... 4.
PART C - QUALITY TEACHER INCENTIVE CREDIT
1. Enter the Maryland public school system or a State or local correctional
facility or qualified juvenile facility in which you are employed and teach
.......1. 1.
2. Enter amount of tuition paid to: ................2. 2.
3. Enter amount of tuition reimbursement ...............................3. 3.
4. Subtract line 3 from line 2 ........................................4. 4.
5. Maximum credit. ...............................................5. 5.
6. Enter the lesser of line 4 or line 5 here. ..............................6. 6.
7. Total (Add amounts from line 6, for Taxpayers A and B) Enter here and
on Part AA, line 3
......................................................... 7.
PART D - CREDIT FOR AQUACULTURE OYSTER FLOATS
1. Enter the amount paid to purchase an aquaculture oyster float(s)
Enter here and on Part AA, line 4. This credit is limited. See Instructions
............................. 1.
PART E - LONG-TERM CARE INSURANCE CREDIT: (THIS IS A ONE-TIME CREDIT.)
Answer the questions and see instructions below before completing Columns A through E for each person
for whom you paid long-term care insurance premiums.
Question 1 - Did the insured individual have long-term care insurance prior to July 1, 2000?
........................ Yes No
Question 2 - Is the credit being claimed for the insured individual in this year by any other taxpayer? .................. Yes No
Question 3 - Has credit been claimed by anyone for the insured individual in any other tax year? .................... Yes No
Question 4 - Is the insured individual for whom the credit is being claimed a nonresident of Maryland? ................. Yes No
If you answered YES to any of the above questions, that insured person does NOT qualify for the credit.
Complete Columns A through D only for insured individuals who qualify for credit. Enter in Column E the lesser of the amount of premium paid for
each insured person or: • $420 for those insured who are 40 or less, as of 12/31/19
• $500 for those insured who are over age 40, as of 12/31/19.
Add the amounts in Column E and enter the total on line 5 (total) and on Part AA, line 5.
Column A
Name of Qualifying Insured
Individual
Age
Column B
Social Security No.
of Insured
Column C
Relationship to
Taxpayer
Column D
Amount of Premium Paid
Column E
Credit Amount
1. 1.
2. 2.
3. 3.
4. 4.
5.
TOTAL
5.
Enter the Name of Qualied Employer
Taxpayer A Taxpayer B
PART F - CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS
PTE members may not use the Form 502CR to claim this credit.
1. Enter the portion of the total current-year conveyance amount, and any
carryover from prior year(s), attributable to each taxpayer
................. 1. 1.
2. Enter the amount of any payment received for the easement by each
taxpayer during 2019
............................................ 2. 2.
3. Subtract line 2 from line 1 ........................................ 3. 3.
4. Enter the amount from line 21 of Form 502; line 32c of Form 505; line 33 of
Form 515; line 13 of Form 504 or $5,000, whichever is less. See instructions
... 4. 4.
5. Enter the lesser of line 3 or 4 here. (If you itemize deductions,
see Instruction 14.)
............................................. 5. 5.
6. Total (Add amounts from line 5 for Taxpayers A and B) Enter here and on Part AA, line 6 ................ 6.
7. Excess credit carryover. Subtract line 6 from the sum of lines 3A and 3B ...............................7.
Name of Institution(s)
Taxpayer A Taxpayer B
1500 00 1500 00
MARYLAND
FORM
502CR
INCOME TAX CREDITS
FOR INDIVIDUALS
Attach to your tax return.
COM/RAD-012
2019
Page 3
NAME SSN
PART G - VENISON DONATION - FEED THE HUNGRY ORGANIZATIONS TAX CREDIT
1. Enter the amount up to $50 per deer of qualified expenses to butcher and process an antlerless deer for human
consumption. Enter here and on Part AA, line 7. This credit is limited. See Instructions.
Number of antlerless deer donated
................................................. 1.
PART H – COMMUNITY INVESTMENT TAX CREDIT ** must attach required certification
This credit is limited to individual taxpayers who have elected not to claim this credit on Form 500CR. If you have an Excess Carryover on Form
500CR attributable to any credit other than the Community Investment Tax Credit (CITC), you are not eligible to claim the CITC on Form 502CR.
You must use Form 500CR. Also, PTE members may not elect to use Form 502CR to claim the CITC.
1. Enter the amount of Excess CITC Carryover from 2018 ............................................1.
2. Amount of approved contributions ...........................................................2.
3. Enter 50% of line 2. ....................................................................3.
4. Enter the amount from line 3 or $250,000, whichever is less. ......................................4.
5. Add line 1 and line 4. Enter the result here and on Part AA, line 8 ................................. 5.
PART I – ENDOW MARYLAND TAX CREDIT **must attach required certification
This credit is limited to individual taxpayers who have elected not to claim this credit on Form 500CR.
1. Enter the amount of Excess Endow Maryland Tax Credit Carryover from 2018 ...........................1.
2. Amount of approved donation to a qualified permanent endowment fund ...............................2.
3. Enter 25% of line 2 .....................................................................3.
4. Enter the amount from line 3 or $50,000, whichever is less ........................................4.
5. Add line 1 and line 4. Enter the result here and on Part AA, line 9 ................................. 5.
Note: Line 2 of Part I requires an addition to income. See Instruction 12.
PART J – PRECEPTORS IN AREAS WITH HEALTH CARE WORKFORCE SHORTAGES TAX CREDIT ** must attach
required certification
1. Physician Preceptorship Tax Credit: Enter amount certified by Maryland Department of Health
(See Instructions)
......................................................................1.
2. Nurse Practitioner Preceptorship Tax Credit: Enter amount certified by Maryland Department of Health
(See Instructions)
......................................................................2.
3. Add line 1 and line 2. Enter the result here and on Part AA, line 10 ................................ 3.
PART K - INDEPENDENT LIVING TAX CREDIT ** must attach required certification
1. Credit (certified by the Maryland Department of Housing and Community Development)
Enter here and on Part AA, line 11
........................................................ 1.
PART L - ENDOWMENTS OF MARYLAND HISTORICALLY BLACK COLLEGES AND UNIVERSITIES TAX CREDIT
** must attach required certification
1. Credit (certified by the Maryland Comptroller Office). Enter here and on Part AA line 12. .................. 1.
PART AA - INCOME TAX CREDIT SUMMARY
1. Enter the amount from Part A, line 13 (If more than one state, see Instructions.) ........................1.
2. Enter the amount from Part B, line 4 ........................................................2.
3. Enter the amount from Part C, line 7 ........................................................3.
4. Enter the amount from Part D, line 1 ........................................................4.
5. Enter the amount from Part E, line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount from Part F, line 6 .........................................................6.
7. Enter the amount from Part G, line 1 ........................................................7.
8. Enter the amount from Part H, line 5 ........................................................8.
9. Enter the amount from Part I, line 5 .........................................................9.
10. Enter the amount from Part J, line 3 ........................................................10.
11. Enter the amount from Part K, line 1 .......................................................11.
12. Enter the amount from Part L, line 1 .......................................................12.
13. Total (Add lines 1 through 12.) Enter this amount on line 24 of Form 502; line 14 of Form 504;
line 34 of Form 505 or line 35 of Form 515
..................................................13.
MARYLAND
FORM
502CR
INCOME TAX CREDITS
FOR INDIVIDUALS
Attach to your tax return.
COM/RAD-012
2019
Page 4
NAME SSN
PART BB – LOCAL INCOME TAX CREDIT SUMMARY
1. Enter the amount from Part A, line 14 (If more than one state, see Instructions.) ........................1.
Enter this amount on line 31 of Form 502; line 19 of Form 504.
PART CC- REFUNDABLE INCOME TAX CREDITS
1. Student Loan Debt Relief Tax Credit (See Instructions.). Enter the amount and attach certification. ......... 1.
2. Heritage Structure Rehabilitation Tax Credit (See Instructions for Form 502S). Attach certification(s). ........ 2.
3. Refundable Business Income Tax Credit (See Instructions for Form 500CR.) You must file your return electronically to
claim a business income tax credit.
4. IRC Section 1341 Repayment Credit. (See Instructions and Administrative Release 40.) Attach documentation .. 4.
5. Flow-through Nonresident PTE tax (See Instructions for required attachments.) ........................ 5.
6. Refundable credit for Child and Dependent Care Expenses. (See Instructions.) ........................ 6.
7. Total. (Add lines 1 through 6.) Enter this amount on line 43 of Form 502, line 46 of Form 505
or line 51 of Form 515
...................................................................7.
MARYLAND
FORM
502CR
INCOME TAX CREDITS FOR
INDIVIDUALS INSTRUCTIONS
2019
Page 1
GENERAL INSTRUCTIONS
Purpose of Form. Form 502CR is used to claim personal income
tax credits for individuals (including resident duciaries).
You may report the following tax credits on this form: the
Credit for Income Taxes Paid to Other States and Localities,
Credit for Child and Dependent Care Expenses, Quality
Teacher Incentive Credit, Credit for Aquaculture Oyster Floats,
Long-Term Care Insurance Credit, Credit for Preservation
and Conservation Easements, Venison Donation Tax Credit,
Community Investment Tax Credit, Endow Maryland Tax
Credit, Endowments of Maryland Historically Black Colleges
and Universities Tax Credit, Preceptors in Areas with Health
Care Workforce Shortages Tax Credit, Independent Living Tax
Credit, Student Loan Debt Relief Tax Credit, Heritage Structure
Rehabilitation Tax Credit, IRC Section 1341 Repayment Credit
and Flow-Through Nonresident PTE Tax. You must le Form
500CR electronically to claim a business income tax credit other
than the Community Investment Tax Credit and Endow Maryland
Tax Credit.
The Student Loan Debt Relief Tax Credit, the Heritage Structure
Rehabilitation Tax Credit and/or certain business tax credits
from Form 500CR, the IRC Section 1341 Repayment Credit, and
Child and Dependent Care Expenses tax credit are refundable.
All of the other credits may not exceed the state income tax.
Excess credit for the Preservation and Conservation Easements
Tax Credit, Community Investment Tax Credit, Endowments
of Maryland Historically Black Colleges and Universities, and
Endow Maryland Tax Credit may be carried forward to the next
tax year. Excess amounts of the other credits cannot be carried
forward. Note: Resident duciaries may use Form 502CR
to claim only a credit for income taxes paid to other
states and/or localities or a Credit for Preservation and
Conservation Easements.
Name and Other Information. Type or print the name(s) as
shown on Form 502, 505, 515 or 504 in the designated area.
Enter the Social Security number for each taxpayer.
Form 502CR must be attached to the annual return (Form
502, 504, 505 or 515).
PART A - CREDIT FOR INCOME TAXES PAID TO OTHER
STATES AND LOCALITIES
Review Administrative Release 42 for additional
instructions and required documentation.
If you are a Maryland resident (including a resident duciary)
and you paid income tax to another state, you may be eligible for
State and local tax credits on your Maryland return. Nonresidents
(ling Form 505, 515 or 504) are not eligible for this credit.
Find the state to which you paid a nonresident tax or the state
of the locality to which you paid a nonresident tax in one of the
following groups. The instructions for that group will tell you if
you are eligible for credit and should complete Part A of Form
502CR. You must le your Maryland income tax return on Form
502 and complete lines 1 through 21 and line 28 of that form, or
on Form 504 and complete lines 1 through 11 and line 18. Then
complete Form 502CR Parts A, AA, and BB and attach to Form
502 or 504.
A completed, signed copy of the income tax return led in the
other state and/or locality must also be attached to Form 502
or 504.
CAUTION: Do not use the income or withholding tax reported
on the wage and tax statement (W-2 form) issued by your
employer for the credit computation. Use the taxable income
and the income tax calculated on the return you led with the
other state.
Claiming Credit for Taxes Paid to Multiple States and
Localities If you are claiming credit for taxes paid to multiple
states, a separate Form 502CR must be completed for each state.
Total the amount from each Form 502CR, Part A, line 13 and line
14. Using only one Form 502CR as a summary section, record
the total amount from line 13 of the separate Forms 502CR on
line 1, Part AA of the summary Form 502CR. Record the total
amount from line 14 of the separate Forms 502CR on line 1, Part
BB of the summary Form 502CR.
GROUP I - Nonreciprocal - Credit is taken on the Maryland
resident return.
Alabama - AL
Arizona - AZ
Arkansas - AR
California - CA
Colorado - CO
Connecticut - CT
Delaware - DE
Georgia - GA
Hawaii - HI
Idaho - ID
Illinois - IL
Indiana - IN
Iowa - IA
Kansas - KS
Kentucky - KY
Louisiana - LA
Maine - ME
Massachusetts - MA
Michigan - MI
Minnesota - MN
Mississippi - MS
Missouri - MO
Montana - MT
Nebraska - NE
New Hampshire - NH
New Jersey - NJ
New Mexico - NM
New York - NY
North Carolina - NC
North Dakota - ND
Ohio - OH
Oklahoma - OK
Oregon - OR
Pennsylvania - PA
(except wage income)
Rhode Island - RI
South Carolina - SC
Tennessee - TN
Texas - TX
Utah - UT
Vermont - VT
Virginia - VA
(except wage income)
Washington, DC - DC
(except wage income)
West Virginia - WV
(except wage income)
Wisconsin - WI
Territories and
Possessions of the
United States
American Samoa - AS
Guam - GU
Northern Mariana
Island - MP
Puerto Rico - PR
U.S. Virgin Islands - VI
A Maryland resident (including a resident duciary) having
income from one of these states must report the income on the
Maryland return Form 502 or 504. To claim a credit for taxes paid
to the other state, and/or local jurisdiction in the other state,
complete Form 502CR and attach it and a copy of the other
state’s nonresident income tax return (not just your W-2 Form)
and, if applicable, the local jurisdiction's nonresident income tax
return to your Maryland return.
GROUP II - Reciprocal for wages, salaries, tips and commission
income only.
Pennsylvania - PA Washington, DC - DC
Virginia - VA West Virginia - WV
Maryland has a reciprocal agreement with the states included in
Group II. The agreement applies only to wages, salaries, tips and
commissions. It does not apply to business income, farm income,
rental income, gain from the sale of tangible property, etc. If you
had such income subject to tax in these states, complete Form
502CR and attach it and a copy of the other state’s nonresident
income tax return (not just your W-2 Form) and, if applicable,
the local tax jurisdiction's nonresident income tax return to your
Maryland return.
If you had wages, plus income other than wages from a state
listed in Group II, you should contact the taxing authorities in
the other state to determine the proper method for ling the
nonresident return.
NOTE: If you had wages subject to tax in a locality in
Pennsylvania, you may le Form 502CR to claim a State and
local tax credit. Enter the amount of tax that you paid to the
locality on line 11, Part A of the Form 502CR.
GROUP III - No state income tax - No credit allowed.
Alaska - AK South Dakota - SD
Florida - FL Washington - WA
Nevada - NV Wyoming - WY
You must report income from these states on your Maryland
resident return. You cannot claim any credit for income earned
MARYLAND
FORM
502CR
INCOME TAX CREDITS FOR
INDIVIDUALS INSTRUCTIONS
2019
Page 2
in these states because you did not pay any income tax to the
other state.
PART A – IMPORTANT NOTE FOR DUAL RESIDENTS
A person may be a resident of more than one state at the same
time for income tax purposes. If you must le a resident return
with both Maryland and another state, use the following rules to
determine where the credit should be taken:
1. A person who is domiciled in Maryland and who is subject to
tax as a resident of any of the states listed in Group I or II
can claim a credit on the Maryland return (Form 502) using
Part A of Form 502CR.
2. A person domiciled in any state listed in Group I or II who
must le a resident return with Maryland must take the
credit in the state of domicile.
PART B - CREDIT FOR CHILD AND DEPENDENT CARE
EXPENSES
If you are eligible for a Child and Dependent Care Credit
on your federal income tax return for tax year 2019,
you may be entitled to a credit on your Maryland state
income tax return. The credit starts at 32% of the federal credit
allowed, but is phased out for taxpayers with federal adjusted
gross incomes above $92,000 and $143,000 for married ling
joint. Use the CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES
CHART to determine the decimal amount to be entered on line 3
of Part B.
CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES CHART
Individual taxpayer, if your federal
adjusted gross income is:
Decimal Amount
Married ling joint taxpayers, if your
federal adjusted gross income is:
At Least But Less Than At Least But Less Than
$0 $30,001 0.3200 $0 $50,001
$30,001 $32,001 0.3100 $50,001 $53,001
$32,001 $34,001 0.3000 $53,001 $56,001
$34,001 $36,001 0.2900 $56,001 $59,001
$36,001 $38,001 0.2800 $59,001 $62,001
$38,001 $40,001 0.2700 $62,001 $65,001
$40,001 $42,001 0.2600 $65,001 $68,001
$42,001 $44,001 0.2500 $68,001 $71,001
$44,001 $46,001 0.2400 $71,001 $74,001
$46,001 $48,001 0.2300 $74,001 $77,001
$48,001 $50,001 0.2200 $77,001 $80,001
$50,001 $52,001 0.2100 $80,001 $83,001
$52,001 $54,001 0.2000 $83,001 $86,001
$54,001 $56,001 0.1900 $86,001 $89,001
$56,001 $58,001 0.1800 $89,001 $92,001
$58,001 $60,001 0.1700 $92,001 $95,001
$60,001 $62,001 0.1600 $95,001 $98,001
$62,001 $64,001 0.1500 $98,001 $101,001
$64,001 $66,001 0.1400 $101,001 $104,001
$66,001 $68,001 0.1300 $104,001 $107,001
$68,001 $70,001 0.1200 $107,001 $110,001
$70,001 $72,001 0.1100 $110,001 $113,001
$72,001 $74,001 0.1000 $113,001 $116,001
$74,001 $76,001 0.0900 $116,001 $119,001
$76,001 $78,001 0.0800 $119,001 $122,001
$78,001 $80,001 0.0700 $122,001 $125,001
$80,001 $82,001 0.0600 $125,001 $128,001
$82,001 $84,001 0.0500 $128,001 $131,001
$84,001 $86,001 0.0400 $131,001 $134,001
$86,001 $88,001 0.0300 $134,001 $137,001
$88,001 $90,001 0.0200 $137,001 $140,001
$90,001 $92,001 0.0100 $140,001 $143,001
$92,001 or over 0.0000 $143,001 or over
MARYLAND
FORM
502CR
INCOME TAX CREDITS FOR
INDIVIDUALS INSTRUCTIONS
2019
Page 3
REFUNDABLE CHILD AND DEPENDENT CARE EXPENSES
TAX CREDIT WORKSHEET (21B)
1. Enter your Federal Adjusted Gross Income
(FAGI) from line 1 of Form 502 or line 17,
column 1 of Form 505 or Form 515. If you
are ling an Individual return and your FAGI
is greater than $50,000 STOP you are not
eligible for this refundable tax credit. If you
are ling a Joint return and your FAGI is
greater than $75,000 STOP you are not
eligible for this refundable tax credit . 1. ___________
2. Enter your Child and Dependent Care
Expenses tax credit from Part B, line 4 of
Form 502CR .....................2. ___________
3. Enter Maryland tax from line 21 of
Form 502,line 32a of Form 505, or line 33
of Form 515 ......................3. ___________
4. Subtract line 3 from line 2. If this amount
is zero (0) or less than zero (0), enter zero
(0). This is your Refundable Child and
Dependent Care Expense Tax Credit. Enter
this amount in Part CC, line 6 of Form
502CR ..........................4. ___________
PART C - QUALITY TEACHER INCENTIVE CREDIT
If you are a qualied teacher, you may be able to claim a credit
against your State tax liability for tuition paid to take graduate-
level courses required to maintain certication. This credit
applies to individuals who:
a. Currently hold a standard professional certicate or
advanced professional certicate;
b. Are employed by a county/city board of education in
Maryland, a state or local correctional facility, or a juvenile
correctional facility as listed below in the note;
c. Teach in a public school or qualied facility and receive a
satisfactory performance;
d. Successfully complete the courses with a grade of B or
better; and
e. Have not been fully reimbursed by the state/county/city for
these expenses.
Only the unreimbursed portion qualies for the credit.
Each spouse that qualies may claim this credit. Complete a
separate column in the worksheet for each spouse.
NOTE: Qualied juvenile facilities are: the Alfred D. Noyes
Children's Center; the Baltimore City Juvenile Justice Center; the
Charles H. Hickey, Jr. School; the Cheltenham Youth Facility; the
J. DeWeese Carter Center; the Lower Eastern Shore Children's
Center; the Thomas J. S. Waxter Children's Center; the Victor
Cullen Center; the Western Maryland Children's Center; and the
youth centers.
INSTRUCTIONS
Line 1 Enter the name of the Maryland public school system
or State or local correctional facility or qualied juvenile
facility in which you are employed and teach.
Line 2 Enter the amount of tuition paid for graduate-level
courses for each qualifying teacher and the name of the
institution(s) to which it was paid.
Line 3 Enter the amount received as a reimbursement for
tuition from your employer.
Line 5 The maximum amount of credit allowed is $1,500 for
each qualifying individual.
Line 6 The credit is limited to the amount paid less any
reimbursement up to the maximum amount allowed for
each qualifying individual. Enter the lesser of line 4 or
line 5.
Line 7 Enter the total of line 6, for Taxpayers A and B. Also
enter this amount on Part AA, line 3.
PART D - CREDIT FOR AQUACULTURE OYSTER FLOATS
A credit is allowed for 100% of the amounts paid to purchase
new aquaculture oyster oats that are designed to grow oysters
at or under an individual homeowner’s pier. The devices must
be buoyant and assist in the growth of oysters for the width of
the pier. In the case of a joint return, each spouse is entitled to
claim the credit, provided each spouse purchases or contributes
to the purchase of a oat. The credit amount is limited to the
lesser of the individual’s state tax liability for that year or the
maximum allowable credit of $500. In the case of a joint return,
each spouse must calculate his/her own state tax liability for
limitation purposes.
PART E - LONG-TERM CARE INSURANCE CREDIT
A one-time credit may be claimed against the state income
tax for the payment of qualied long-term care (LTC) insurance
premiums as dened by the IRS (Publication 502) for a policy
to insure yourself, or your spouse, parent, stepparent, child or
stepchild, who is a resident of Maryland.
A credit may not be claimed if:
a. The insured was covered by LTC insurance prior to July 1,
2000;
b. The credit for the insured is being claimed in this year by
another taxpayer;
c. The credit is being or has been claimed by anyone in any
other tax year; or
d. The insured is a nonresident of Maryland.
The credit is equal to the LTC premiums paid with a maximum
per insured of:
Amount Age of Insured as of 12/31/19
$420 40 or less
$500 over 40 years
SPECIFIC INSTRUCTIONS
• Answer Questions 1 through 4. If you answered “yes” for any
of the questions, no credit is allowed for that individual.
• Complete Columns A through D of the worksheet for each
qualifying insured individual who qualies for the credit. If
more space is required, attach a separate statement.
• Enter in Column E the amount of premiums paid for each
qualifying insured individual up to the maximum for that age
group.
• Add the amounts in Column E and enter the total on line 5.
Also enter this amount on Part AA, line 5.
PART F - CREDIT FOR PRESERVATION AND
CONSERVATION EASEMENTS
Businesses or individuals may be eligible for a credit for an
easement conveyed to the Maryland Environmental Trust, the
Maryland Agricultural Land Preservation Foundation or the
Maryland Department of Natural Resources to preserve open
space, natural resources, agriculture, forest land, watersheds,
signicant ecosystems, viewsheds or historic properties if:
1. the easement is perpetual;
MARYLAND
FORM
502CR
INCOME TAX CREDITS FOR
INDIVIDUALS INSTRUCTIONS
2019
Page 4
2. the easement is accepted and approved by the Board of
Public Works; and
3. the fair market value of the property before and after the
conveyance of the easement is substantiated by a certied
real estate appraiser.
Individuals who are eligible to claim the Credit for Preservation
and Conservation Easements and who are not PTE members
must claim this credit on Part F of the Form 502CR. PTE members
who are eligible for this credit must claim the credit on Business
Income Tax Credit Form 500CR.
The credit is equal to the dierence in the fair market values of
the property reduced by payments received for the easement.
If the property is owned jointly by more than one individual,
such as a married couple, each individual owner is entitled
to the credit based on their percentage of ownership. The
credit amount is limited to the lesser of the individual’s state tax
liability for that year or the maximum allowable credit of $5,000,
per owner, who qualies to claim the credit. Complete a separate
column in the worksheet for each spouse. In the case of a joint
return, each spouse must calculate their own state tax liability
for limitation purposes. Use the rules for ling separate returns
in Instruction 8 in the Resident booklet to calculate each spouse’s
Maryland tax. In the case of a duciary return, the duciary will
complete the column for Taxpayer B only.
If the individual’s allowable credit amount exceeds the maximum
of $5,000, up to $5,000 can be carried forward each subsequent
year until the allowable credit is used up or 15 years, whichever
rst occurs.
Complete lines 1-7 of Part F. If you itemize deductions, see
Instruction 14 in the Resident booklet. For line 1, enter the
amount by which the fair market value of the property before
the conveyance of the easement exceeds the fair market value
after the conveyance as substantiated by a certied real estate
appraiser, plus any carryover from the prior year.
The carryover amount can be found on Part F, line 7 of Form
502CR for tax year 2018.
For additional information, contact the Maryland Environmental
Trust at 410-514-7900, www.dnr.state.md.us/met, the
Maryland Agricultural Land Preservation Foundation at 410-841-
5860, or the Department of Natural Resources at 410-260-8367.
PART G – VENISON DONATION - FEED THE HUNGRY
ORGANIZATIONS TAX CREDIT
Individuals who hunt and harvest an antlerless deer in
compliance with State hunting laws and regulations, and donate
the processed meat to a venison donation program administered
by an IRC section 501(c)3 tax exempt organization, may claim
a credit against their State personal income tax for up to $50 of
qualied expenses to butcher and process an antlerless deer for
human consumption. The total amount of the credits may not
exceed $200 in any taxable year unless the individual harvested
each deer in accordance with a deer management permit. Any
unused portion of the qualied expenses may not be carried over
to another taxable year. No credit may be earned for any tax
year beginning on or after January 1, 2023.
PART H - COMMUNITY INVESTMENT INCOME TAX
CREDIT
Businesses or individuals who contribute to approved Community
Investment Programs may be eligible for a credit against the
Maryland State income tax. Contributions must be made to a
nonprot organization approved by the Department of Housing
and Community Development (DHCD). The taxpayer must apply
to and receive approval by the DHCD for each contribution for
which a credit is claimed.
Individuals who are eligible to claim the Community Investment
Tax Credit (CITC), and who are not PTE members may elect to
claim this credit on Part H of Form 502CR, instead of claiming
the credit on Form 500CR. However, an individual may not claim
this credit on both Form 500CR and Form 502CR. PTE members
who are eligible for this credit must claim the credit on Business
Income Tax Credit Form 500CR.
Individuals who anticipate having a carryover of the CITC are
advised to use Form 500CR instead of Form 502CR. Individuals
who have an existing carryover on their 2018 Form 500CR may
elect to use Form 502CR if their Excess Carryover Credit is
attributable only to the CITC.
The credit is limited to 50% of the approved contributions
(including real property) not to exceed $250,000.
NOTE: A copy of the required approval from the DHCD must be
included with Form 502CR.
SPECIFIC INSTRUCTIONS
Line 1 Enter the amount of excess CITC carryover from 2018.
Line 2 Enter the amount of approved contributions on line 2.
Line 3 Enter 50% of line 2.
Line 4 Enter the amount from line 3 or $250,000, whichever is
less.
Line 5 Add line 1 and line 4. Enter the result on line 5 and on Part AA,
line 8.
This credit is not refundable and is applied only against the
Maryland State income tax. To the extent the credit is earned in
any year and it exceeds the State income tax, you are entitled to
an excess carryover of the credit until it is used or it expires ve
years after the credit was earned, whichever comes rst.
For more information contact:
Department of Housing and Community Development
Division of Neighborhood Revitalization
2 N. Charles St., Suite 450
Baltimore, MD 21202
410-209-5800
citc.nr@mdhousing.org
PART I – ENDOW MARYLAND INCOME TAX CREDIT
A taxpayer who makes a donation to a qualied permanent
endowment fund at an eligible community foundation may be
eligible for a credit against the Maryland State income tax. The
taxpayer must apply to the Maryland Department of Housing
and Community Development (DHCD) for a certication for the
donation. This certication must be attached to the Form 502CR
at the time the Maryland income tax return is led.
Individuals who are eligible to claim the Endow Maryland income
tax credit, and who are not PTE members may elect to claim this
credit on Part I of Form 502CR, instead of claiming the credit on
Form 500CR. However, an individual may not claim this credit
on both Form 500CR and Form 502CR. PTE members who are
eligible for this credit must claim the credit on Business Income
Tax Credit Form 500CR.
Individuals who anticipate having a carryover of the Endow
Maryland income tax credit are advised to use Form 500CR,
instead of Form 502CR.
The credit is limited to 25% of the approved donation (in cash or
publicly traded securities) not to exceed $50,000.
NOTE: A copy of the required approval from the DHCD must be
included with Form 502CR.
MARYLAND
FORM
502CR
INCOME TAX CREDITS FOR
INDIVIDUALS INSTRUCTIONS
2019
Page 5
SPECIFIC INSTRUCTIONS
Line 1 Enter the amount of excess Endow Maryland Income Tax
Credit carryover from 2018.
Line 2 Enter the amount of approved donation to a qualied
permanent endowment fund.
Line 3 Enter 25% of line 2.
Line 4 Enter the amount from line 3 or $50,000, whichever is
less.
Line 5 Add line 1 and line 4. Enter the result on line 5 and on Part AA,
line 9.
This credit is not refundable and is applied only against the
Maryland State income tax. To the extent the credit is earned in
any year and it exceeds the State income tax, you are entitled to
an excess carryover of the credit until it is used, or it expires ve
years after the credit was earned, whichever comes rst.
NOTE: The amount of donation shown on line 2 requires an
addition to income. See Instruction 12 in the Maryland Resident
Instruction Booklet.
For more information contact:
Department of Housing and Community Development
Division of Neighborhood Revitalization
2 N. Charles St., Suite 450
Baltimore, MD 21202
410-209-5800
endowmaryland.nr@maryland.gov
PART J – PRECEPTORS IN AREAS WITH HEALTH CARE
WORKFORCE SHORTAGES TAX CREDIT
If you are a qualied licensed physician or a qualied nurse
practitioner who served without compensation as a preceptor,
you may be eligible to claim a nonrefundable credit against your
State tax liability. There are two credits for qualied preceptors.
The rst credit on line 1 is only available for licensed physicians.
The second credit on line 2 is available for both licensed physicians
and nurse practitioners.
A licensed physician who served as a physician preceptor in
a preceptorship program authorized by an accredited medical
school in Maryland may claim a credit on line 1 in the amount of
$1,000 for each student for whom the licensed physician served
as a physician preceptor without compensation. For purposes of
claiming the credit on line 1, “preceptorship program” means an
organized system of clinical experience that, for the purpose of
attaining specied learning objectives, pairs an enrolled student
of a liaison committee on medical education-accredited medical
school in Maryland or an individual in a postgraduate medical
training program in Maryland with a licensed physician who
meets the qualications as a preceptor. To qualify for the credit,
the licensed physician must have worked in an area of Maryland
identied as having a health care workforce shortage by the
Maryland Department of Health (MDH). The licensed physician
must have worked a minimum of three rotations, each consisting
of 160 hours of community-based clinical training. The amount
of this credit may not exceed $10,000.
A nurse practitioner or licensed physician who served as a
preceptor in a preceptorship program approved by the Maryland
Board of Nursing may claim a credit on line 2 in the amount
of $1,000 for each nurse practitioner student for whom the
nurse practitioner or licensed physician served as a preceptor
without compensation. For purposes of claiming the credit on
line 2, “preceptorship program” means an organized system of
clinical experience that, for the purpose of attaining specied
learning objectives, pairs a nurse practitioner student enrolled in
a nursing education program that is recognized by the Maryland
Board of Nursing with a nurse practitioner or licensed physician
who meets the qualications as a preceptor. To qualify for the
credit, a nurse practitioner or licensed physician must have
worked in an area of Maryland identied as having a health
care workforce shortage by the Maryland Department of Health.
The nurse practitioner or licensed physician must have worked
a minimum of three rotations, each consisting of at least 100
hours of community-based clinical training. The amount of this
credit may not exceed $10,000.
Eligibility for these credits is limited to funds budgeted.
Applicants seeking certication will be approved on a rst-come,
rst-served basis. Go to the Maryland Department of Health
website at health.maryland.gov for more information.
INSTRUCTIONS
Line 1 Enter on line 1 the amount of the tax credit certied by
MDH for a licensed physician who served as a physician
preceptor in a preceptorship program, paired with
enrolled student(s) of a liaison committee on medical
education-accredited medical school in Maryland or an
individual in a postgraduate medical training program in
Maryland
Line 2 Enter on line 2 the amount of the tax credit certied by
MDH for a nurse practitioner or licensed physician who
served as a preceptor in a preceptorship program, paired
with nurse practitioner student(s) enrolled in a nursing
education program recognized by the Maryland Board of
Nursing.
Line 3 Add line 1 and line 2. Enter the result on line 3 and on
Part AA, line 10. This credit is limited to the State tax.
There is no carryover to another year.
NOTE: A copy of the required certication from the Maryland
Department of Health must be included with Form 502CR.
PART K – INDEPENDENT LIVING TAX CREDIT
An individual may claim a credit against their Maryland State
income tax equal to 50% of the qualied expenses incurred
during a taxable year to install accessibility and universal
visitability features to or within a home.
“Accessibility and universal visitability features” means
components of renovation to an existing home that improves
access to or within the home for individuals with disabilities.
“Qualied expenses” means costs incurred to install accessibility
and universal visitability features to or within a home.
For any taxable year, the credit may not exceed the lesser of: (i)
$5,000; or (ii) the State income tax imposed for the taxable year
calculated before the application of the credits allowed under §§
10–701, 10–701.1, and 10-741 of the Tax-General Article but
after the application of any other credit allowed.
The unused amount of the credit may not be carried over to any
other taxable year. The credit amount is limited to the lesser of
the individual's state tax liability for that year or the maximum
allowable credit of $5,000. The qualied expenses incurred
must be certied by the Maryland Department of Housing and
Community Development. To claim the credit, an individual
shall: (i) le an amended income tax return for the taxable year
in which the qualied expenses were incurred; and (ii) attach a
copy of the Maryland Department of Housing and Community
Development’s certication of the approved credit amount to the
amended income tax return.
MARYLAND
FORM
502CR
INCOME TAX CREDITS FOR
INDIVIDUALS INSTRUCTIONS
2019
Page 6
For more information, contact:
Maryland Department of Housing and Community
Development
7800 Harkins Road
Lanham, MD 20706
301-429-7400
dhcd.maryland.gov/Pages/Contact-Us.aspx
customerservice.dhcd@maryland.gov
PART L - ENDOWMENTS OF MARYLAND HISTORICALLY
BLACK COLLEGES AND UNIVERSITIES INCOME TAX
CREDIT.
Taxpayers making donation to a qualied permanent
endowment fund held at an eligible institution of
higher education (Bowie State University, Coppin
State University, Morgan State University, or University of
Maryland Eastern Shore), may be eligible for a credit of 25% of
the amount of donation.
The tax credit application can be found at www.marylandtaxes.
gov and must be emailed to HBCUtaxinfo@comp.state.md.us
and will be approved on a rst-come, rst served basis by the
Comptroller of Maryland. The application must be submitted in
the calendar year the donation was made. Donors are required
to submit documentation from the institution showing proof of
donation within 30 days before a nal tax credit certicate is
issued.
A taxpayer may claim the tax credit against the State income
tax in the amount stated on the tax credit certicate issued
by the Comptroller. If the credit exceeds the State income tax
for the taxable year, the excess credit is non-refundable, but
it may be carried forward and applied to succeeding taxable
years until fully utilized. A taxpayer is required to add back
the amount of the credit claimed to Maryland adjusted gross
income or Maryland modied income to the extent excluded
from federal adjusted gross income.
Individuals taxpayers that are eligible and are NOT PTE
members, may elect to claim the credit using Form 502CR
instead of Form 500CR. However, a donor should NOT claim the
credit on both Form 500CR and Form 502CR. PTE members and
corporations must claim this credit on Form 500CR. Fiduciaries
will claim this credit on Form 504CR.
PART AA - INCOME TAX CREDIT SUMMARY
This part is to summarize Parts A through L. If the total from
Part AA, line 13 exceeds the state tax, the excess will not be
refunded.
PART BB - LOCAL TAX CREDIT SUMMARY
This part is to summarize the total local tax credit available from
Part A. If the total from Part BB, line 1 exceeds the local tax, the
excess will not be refunded. See the Instructions to Part A for
questions concerning credit claimed for taxes paid to multiple
states and/or localities.
PART CC - REFUNDABLE INCOME TAX CREDITS
Line 1 STUDENT LOAN DEBT RELIEF TAX CREDIT
The Student Loan Debt Relief Tax Credit may be claimed
by certain qualied taxpayers in the amount certied
by the Maryland Higher Education Commission. Note:
A copy of the required certication from the
Maryland Higher Education Commission must
be included with Form 502CR. “Qualied taxpayer”
means an individual who has incurred at least $20,000
in undergraduate and/or graduate student loan debt
and has at least $5,000 in outstanding undergraduate
and/or graduate student loan debt when submitting
an application for certication to the Maryland Higher
Education Commission. The amount of any tax credit
approved by the Maryland Higher Education Commission
may not exceed $5,000. The refundable tax credit must
be claimed against the State income tax for the taxable
year in which the Maryland Higher Education Commission
certies the tax credit.
Individuals applying for certication should submit an
application to the Maryland Higher Education Commission
by September 15th of each year. The Maryland Higher
Education Commission shall prioritize tax credit recipients
and amounts based on qualied taxpayers who:
(1) Have higher debt burden to income ratios;
(2) Graduated from an institution of higher education
located in Maryland;
(3) Did not receive a tax credit in a prior year; or
(4) Were eligible for in-state tuition.
Specic Instructions
Enter the amount of the certied tax credit by the
Maryland Higher Education Commission on line 1.
The total amount of the credit claimed under this section
shall be recaptured if the individual does not use the
credit approved under this section for the repayment of
the individual’s undergraduate and/or graduate student
loan debt within 2 years from the close of the taxable
year for which the credit is claimed. The individual who
claimed the credit shall pay the total amount of the credit
claimed as taxes payable to the State for the taxable
year in which the event requiring recapture of the credit
occurs.
For more information contact:
Maryland Higher Education Commission
6 North Liberty Street
Baltimore, MD 21201
410-767-3300 or 800-974-0203
mhec.maryland.gov
Line 2 HERITAGE STRUCTURE REHABILITATION TAX
CREDIT
See instructions for Form 502S.
Line 3 REFUNDABLE BUSINESS INCOME TAX CREDITS
NOTE: You must le your income tax return
electronically to claim any of the refundable credits
listed below:
See Business Tax Credit Form 500CR Instructions
for qualications for the One Maryland Economic
Development Tax Credit, the Biotechnology Investment
Incentive Tax Credit, Clean Energy Incentive Tax Credit,
Small Business Relief Tax Credit, Film Production Activity
Tax Credit, Small Business Research and Development
Tax Credit, the Cybersecurity Incentive Tax Credit and
the Aerospace, Electronics, or Defense Contract Tax
Credit. You may download instructions from our Web site
at www.marylandtaxes.gov.
Line 4 IRC SECTION 1341 REPAYMENT CREDIT
If you repaid an amount this year reported as income on
a prior year federal return that was greater than $3,000,
you may be eligible for an IRC Section 1341 Repayment
credit. Attach documentation. For additional information,
MARYLAND
FORM
502CR
INCOME TAX CREDITS FOR
INDIVIDUALS INSTRUCTIONS
2019
see Administrative Release 40.
Line 5 FLOW-THROUGH NONRESIDENT PTE TAX
If you are the beneciary of a trust or a Qualied
Subchapter S Trust for which nonresident PTE tax was
paid, you may be entitled to a credit for your share of
that tax. Enter the amount on this line and attach both
the Maryland Schedule K-1 (504) for the trust and a copy
of the Maryland Schedule K-1 (510) issued to the trust
by the PTE.
If you are a member of a PTE for which nonresident tax
was paid, you may be entitled to a credit for your share
of that tax. Enter the amount on this line and attach
Maryland Schedule K-1 (510) issued to you and to the
partnership, limited liability company, or S Corporation,
by the PTE.
Line 6 CREDIT FOR CHILD AND DEPENDENT CARE
EXPENSES
If your Maryland credit for child and dependent care
expenses exceeds your Maryland Tax, you may qualify
for this credit. See Instructions of Form 502 and Form
505.
Line 7 Add lines 1 through 6. Enter the total on the appropriate
line of the income tax form being led.
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Form 2019: 502CR INCOME TAX CREDITS FOR INDIVIDUALS (Comptroller of Maryland)

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Completed 20 July 2020

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