Fill - Free fillable Form 2019: 502R I llllll 111111111111111 111111111111111111 RETIREMENT (Comptroller of Maryland) PDF form

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MARYLAND

FORM

502R

2019

RETIREMENT INCOME

ATTACH TO YOUR FORM 502

COM/RAD-020

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I llllll

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19502R049

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The Maryland General Assembly enacted House Bill 1148 in the 2016 Session requiring the collection of information detailing the

amount of retirement income reported by an individual and/or their spouse by source.

Part 1

Your First Name MI Your Last Name Your Social Security Number

Spouse's First Name MI Spouse's Last Name Spouse's Social Security Number

Part 2

Your Age Spouse's Age

Part 3

Are you or your spouse totally and permanently disabled? (Check if Yes):

You Spouse

Part 4 Retirement and Pension Benets: Determine your source of retirement income and input the required information in the

appropriate areas below.

Source description:

Amount included in Federal Adjusted Gross Income

You Spouse

1. Retirement income received as a pension, annuity or endowment from an "employee

retirement system" qualied under Sections 401(a), 403 or 457(b) of the Internal

Revenue Code. Disability retirement pension or annuity included on line 1 of federal form

1040. (Do not include a traditional, Roth or SIMPLE individual retirement

account or annuity (IRA), a simplied employee plan (SEP), a Keogh plan, an ineligible

deferred compensation plan or foreign retirement income.) .....................1a.

1b.

2. An IRA under Section 408 (excluding Section 408(k)) of the Internal Revenue Code.

Examples include a SIMPLE IRA under Section 408(p) of the Internal Revenue Code

and a traditional IRA ................................................2a.

2b.

3b.

3. An IRA consisting entirely of contributions rolled over from a dened benet plan ......3a.

4b.

4. A simplied employee pension (SEP) under Section 408(k) of the Internal Revenue Code ..4a.

5b.

5. A Roth IRA under Section 408A of the Internal Revenue Code. ...................5a.

6. An ineligible deferred compensation plan under Section 457(f) of the Internal Revenue

Code ...........................................................6a.

6b.

7. Other retirement income (for example, a Keogh Plan, also known as an HR-10),

including foreign retirement income. .....................................7a.

7b.

8. Total: Add the amounts in the above columns and enter here. (This line should

reflectthetotalamountofpension,disabilitypension,IRAandannuitiesreportedas

incomeonlines1, 4b, and 4d ofyourfederalForm1040)..... .............. ..............8.

Part 5 You Spouse

9. Total benets you received from Social Security and/or Railroad Retirement, Tier I

and Tier II (See Instructions for Part 5) ...................................9a.

9b.

10. Amount of military retirement income subtracted on Maryland Form 502

(from code letter u on Form 502SU) ....................................10a.

10b.

Part 6 If you claimed a Pension Exclusion on line 10a of Maryland Form 502,

complete Part 6 using information from Worksheet 13A of the Maryland

Resident Income Tax Return Instructions.

11. Pension Exclusion (from line 5 of Worksheet 13A) .......................... 11a.

11b.

Part 7 If you claimed the Retired Correctional Ocer, Law Enforcement Ocer, or

Fire, Rescue, or Emergency Services Personnel pension exclusion (from

line 10b on Form 502), complete Part 7 using information from

Worksheet 13E of the Maryland Resident Income Tax Return Instructions.

12. Retired Correctional Ocer, Law Enforcement Ocer or Fire, Rescue, or Emergency

Services Personnel pension exclusion (from line 8 of Worksheet 13E) .............12a.

.00

12b.

.00

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MARYLAND

RETIREMENT INCOME

FORM

2019

ATTACH TO YOUR FORM 502

502R

The Maryland General Assembly enacted House Bill 1148 in the

DO NOT include any benets received from Social Security

2016 Session requiring the collection of information detailing

and/or Railroad Retirement, Tier I and Tier II, in Part 4.

the amount of retirement income reported by an individual and/

Those benets should be included on line 9 of Part 5.

or their spouse by source.

EXCEPTION: If you retired on disability and received a

Complete Form 502R if you or your spouse were required to le a 2019

taxable disability retirement pension or annuity reported

Form 502 AND:

to you on Form 1099R and you report the taxable income

1. Reported income from a pension, annuity or individual retirement

account or annuity (IRA) on your federal income tax return (on line 4b

and 4d offederalForm 1040);

as wages on line 1 of federal Form 1040 until you reach

minimum retirement age, include this amount of taxable

income on line 1 of Part 4.

2. Receivedanyincome duringthetaxyear(taxableor non-taxable)

fromSocialSecurityorRailroadRetirement(Tier IorTierII);

Part 5: Complete Part 5 if you or your spouse received Social Security

or Railroad Retirement benets (Tier I or Tier II). Enter the

gross amount of those benets received during the tax year

3. Claimed a pension exclusion on line 10a of Maryland Form 502; or

(do not enter the taxable amount only) in the appropriate

4. Claimeda pension exclusiononline10bof Maryland Form502.

column.

Nonresidents arenotrequiredtocomplete andfiletheForm 502R.

Complete Part 5 if you received military retirement income

subtracted using code letter u on Maryland Form 502SU.

Married individuals who led Maryland returns with married ling

separate status should each complete a separate Form 502R.

Part 6: Complete Part 6 if you or your spouse claimed a pension

exclusion on Maryland Form 502. Enter the amounts in the

PRINT OR ENTER ALL INFORMATION USING BLUE OR BLACK INK

appropriate column using the amounts calculated for each

Part 1: Enter your rst name, middle initial, last name and Social

Security number exactly as entered on Form 502. If you are

ling a joint Maryland return, also enter the name and Social

Security number of your spouse.

Part 7:

spouse on line 5 of the PENSION EXCLUSION COMPUTATION

WORKSHEET (13A) which can be found in the Maryland

Resident Income Tax Return Instructions.

Complete Part 7 if you or your spouse claimed the Retired

Part 2: Enter your age as of December 31, 2019. If you are ling a

joint Maryland return, also enter the age as of December 31,

2019 of your spouse.

Correctional Ocer, Law Enforcement Ocer, or Fire, Rescue,

or Emergency Services Personnel pension exclusion (from

line 10b on Maryland Form 502). Enter the amounts in the

appropriate column using the amounts calculated for each

Part 3: Check the appropriate box if you or your spouse were totally

and permanently disabled on the last day of the tax year.

Part 4: Complete Part 4 if you or your spouse reported income from a

pension, annuity or individual retirement account or annuity

(IRA) on your federal income tax return (line 4b and 4d of

spouse on line 8 of the RETIRED CORRECTIONAL OFFICER,

LAW ENFORCEMENT OFFICER, OR FIRE, RESCUE, OR

EMERGENCY SERVICES PERSONNEL PENSION EXCLUSION

COMPUTATION WORKSHEET (13E) which can be found in the

Maryland Resident Income Tax Return Instructions.

federal Form 1040). Add these amounts and enter on line

8. This amount must equal the sum of the retirement income

reported on your federal return (line 4b and 4d of federal

Form1040).

Pension, prot-sharing or stock

bonus plans - 401(a), 403 or

457(b)

401(k) Cash or Deferred

Arrangement

Deferred compensation plan of a

state or local government or a tax

exempt organization - 457(b)

Thrift Savings

SIMPLE 401(k)

SIMPLE Individual Retirement

Account - 408(p)

SIMPLE Individual Retirement

Annuity - 408(b)

Traditional Individual Retirement

Account or Annuity (IRA)

Rollover IRA consisting entirely of

contributions from a dened benet

plan

Simplied Employee Pension -

408(k)

Roth IRA - 408A

Ineligible Deferred Compensation

Plan 457(f)

Keogh retirement plans for self-

employed individuals (also known

as an HR-10 plan)

Foreign retirement income

Other taxable retirement plans

Retirement income received as a pension, annuity or

endowment from an "employee retirement system"

qualied under Sections 401(a), 403 or 457(b) of the

Internal Revenue Code. (Do not include a traditional,

Roth or SIMPLE individual retirement account or annuity

(IRA), a simplied employee plan (SEP), a Keogh plan,

an ineligible deferred compensation plan or foreign

retirement income.)

X X X X X

An IRA under Section 408 (excluding Section 408(k)) of

the Internal Revenue Code. Examples include a SIMPLE

IRA under Section 408(p) of the Internal Revenue Code

and a traditional IRA

X X X

An IRA consisting entirely of contributions rolled over from

a dened benet plan

A simplied employee pension (SEP) under Section 408(k)

of the Internal Revenue Code

A Roth IRA under Section 408A of the Internal Revenue

Code

An ineligible deferred compensation plan under Section

457(f) of the Internal Revenue Code

Other taxable retirement income (for example, a

Keogh Plan, also known as an HR-10), including foreign

retirement income

X X X

COM/RAD-020

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