Fillable Form 2019: 502X AMENDED TAX RETURN MARYLAND FORM (Comptroller of Maryland)

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Form 2019: 502X AMENDED TAX RETURN MARYLAND FORM (Comptroller of Maryland)

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AMENDED TAX RETURN
COM/RAD 019
2019
MARYLAND
FORM
502X
CHANGE OF FILING STATUS
Original Amended
Single
Married filing joint return or spouse had no income
Married filing separately
Is this address different from the address on your original return?
YES NO
Check:
Full-year resident Part-year resident or Nonresident (See Instruction 14.)
If part-year resident or nonresident, enter dates you resided in Maryland - . Any changes from the original filing must
be explained in Part III on page 4 of this form. Submit copy of tax return filed with the other state.
Did you request an extension of time to file the original return?
YES NO
If yes, enter the date the return was filed
Is an amended federal return being filed? If yes, submit copy.
YES NO
Has your original federal return been changed or corrected by the Internal Revenue Service? If yes, submit copy
of the IRS notice.
YES NO
IF THIS IS BEING FILED TO CLAIM A NET OPERATING LOSS, CHECK
THE APPROPRIATE BOX
: CARRY BACK (farming loss only)
CARRY FORWARD
IMPORTANT NOTE: Read the instructions and complete page 3 first.
Attach copies of the federal loss year return and Form 1045, Schedules
A and B. See Instruction 15.
OR FISCAL YEAR BEGINNING 2019, ENDING
Check here if you are:
65 or over Blind
Check here if your spouse is:
65 or over Blind
Original Amended
Head of household
Qualifying widow(er) with dependent child
Dependent taxpayer
Spouse's Social Security No.
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
Current Mailing Address Line 1 (Street No. and Street Name or PO Box)
Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)
City or Town State ZIP Code + 4
Name of county and incorporated city, town or special taxing area in which you
resided on the last day of the taxable period. (Baltimore City residents leave
Maryland County line blank.)
Maryland County
City, Town or Taxing Area
Print Using Blue or Black Ink Only
AMENDED TAX RETURN
COM/RAD 019
2019
MARYLAND
FORM
502X
6. CHECK ONLY ONE METHOD (See Instruction 5.)
STANDARD DEDUCTION METHOD
Enter 15% (See Instruction 5 for limits.)
ITEMIZED DEDUCTION METHOD
Enter total MD itemized deductions from Part II,
on page 4.
................................6.
7. Net income (Subtract line 6 from line 5.) .............7.
8. Exemption amount (See Instruction 5.) ..............8.
9. Taxable net income (Subtract line 8 from line 7.) .......9.
10. Maryland tax (from Tax Table or Computation Worksheet).10.
10a. Credits: Earned Income Credit. .
Poverty Level Credit . .
Personal Credit. . . . . .
Business Credit. . . . . . X X XXXXXXXX
Enter total credits . . . . . . . . . . . . . . . . . . . . . . 10a.
10b. Maryland tax after credits (Subtract line 10a from
line 10.) If less than 0, enter 0 ..................10b.
11. Local income tax (Use rate applicable for year of return.)
Multiply line 9 by . (See Instruction 7.) .......11.
11a. Local credits: Earned Income Credit. .
Poverty Level Credit. . .
Personal Credit. . . . . .
Enter total credits ..................11a.
11b. Local tax after credits (Subtract line 11a from line 11.)
If less than 0, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . 11b.
12. Total Maryland and local income tax
(Add lines 10b and 11b.) . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Contribution:
A. B.
C. D.
Enter total contributions (See Instruction 8.) ..........13.
14. Total Maryland income tax, local income tax and
contribution (Add lines 12 and 13.) ................14.
15. Total Maryland tax withheld . . . . . . . . . . . . . . . . . . . . . . 15.
16. Estimated tax payment, extension and payments made with
Form MW506NRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Refundable earned income credit ..................17.
18. Nonresident tax paid by pass-through entities .........18.
19. Refundable income tax credits
(Attach Form 502CR and/or 502S.) ................19.
20. Total payments and credits (Add lines 15 through 19.) ..20.
Page 2
LAST NAME SSN
1. Federal adjusted gross income .....................1.
2. Additions to income ............................2.
3. Total (Add lines 1 and 2.) ........................3.
4. Subtractions from income ........................4.
5. Total Maryland adjusted gross income (Subtract line 4 from
line 3.) .....................................5.
A. As originally reported or
as previously adjusted
(See instructions.)
B. Net change – increase
or (decrease) –
explain on page 4.
C. Corrected amount.
AMENDED TAX RETURN
COM/RAD 019
2019
MARYLAND
FORM
502X
I. INCOME AND ADJUSTMENTS TO INCOME: You must complete the following using the amounts from your federal income tax return. If there
are no changes to the amounts claimed on your original Maryland return, check here and complete Column A and line 17 of Column C.
Page 3
A. As originally reported or
as previously adjusted
B. Net increase or
(decrease).
C. Corrected amount.
INCOME AND ADJUSTMENTS INFORMATION
(See Instruction 4.)
1. Wages, salaries, tips, etc .........................1.
2. Taxable interest income .........................2.
3. Dividend income ..............................3.
4. Taxable refunds, credits or offsets of state and local
income taxes .................................4.
5. Alimony received ..............................5.
6. Business income or (loss) ........................6.
7. Capital gain or (loss) ............................7.
8. Other gains or (losses) (from federal Form 4797) .......8.
9. Taxable amount of pensions, IRA distributions,
and annuities .................................9.
10. Rents, royalties, partnerships, estates, trusts, etc.
(Circle appropriate item.) .......................10.
11. Farm income or (loss) ..........................11.
12. Unemployment compensation. . . . . . . . . . . . . . . . . . . . . 12.
13. Taxable amount of Social Security and
Tier 1 Railroad Retirement benefits ................13.
14. Other income (including lottery or other
gambling winnings) ............................14.
15. Total income (Add lines 1 through 14.) ..............15.
16. Total adjustments to income from federal return
(IRA, alimony, etc.) ...........................16.
17. Adjusted gross income (Subtract line 16 from 15.)
(Enter on page 2, in each appropriate column of line 1.) . 17.
LAST NAME SSN
21. Balance due (if line 14 is more than line 20) ................................................. 21.
22. Overpayment (if line 14 is less than line 20) ................................................. 22.
23. Tax paid with original return, plus additional tax paid after it was filed (Do not include any interest or penalty.) 23.
24. Prior overpayment (Total all refunds previously issued.) ......................................... 24.
25. REFUND (If line 21 is less than 23, subtract line 21 from 23.) (If line 24 is less than 22,
subtract line 24 from 22.) (Add lines 22 and 23.) (See Instruction 10.) ....................... REFUND 25.
26. BALANCE DUE (If line 21 is more than 23, subtract line 23 from 21.) (Add line 21 to 24.)
(If line 22 is less than 24, subtract line 22 from 24.) (See Instruction 10.) ........................... 26.
27. Interest and/or penalty charges on tax due and/or from Form 502UP (See Instruction 11.) ............... 27.
28. TOTAL AMOUNT DUE (Add line 26 and line 27.) .................. PAY IN FULL WITH THIS RETURN 28.
AMENDED TAX RETURN
COM/RAD 019
2019
MARYLAND
FORM
502X
Make checks payable and mail to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
Write your Social Security number on your check in
blue or black ink.
Page 4
III. EXPLANATION OF CHANGES TO INCOME, DEDUCTIONS AND CREDITS: Enter the line number from page 2 for each item you are changing
and give the reason for each change. Attach any required supporting forms and schedules for items changed.
Check here if you authorize your preparer to discuss this return with us.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the
best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based
on all information of which the preparer has any knowledge.
LAST NAME SSN
Your signature Date Signature of preparer other than taxpayer (Required by Law)
Spouse’s signature Date Printed name of the Preparer/Firm's name
Street address of Preparer/Firm
City, State, ZIP + 4
Telephone number of preparer Preparer’s PTIN (Required by Law)
II. ITEMIZED DEDUCTIONS: If you itemized deductions on your Maryland return, you must complete the following. If there are no changes to the
amounts claimed on your original Maryland return, check here and complete Column A and line 11 of Column C.
1. Medical and dental expenses ......................1.
2. Taxes ......................................2.
3. Interest .....................................3.
4. Contributions .................................4.
5. Casualty or theft losses ..........................5.
6. Miscellaneous .................................6.
7. Enter total itemized deductions from federal Schedule A ..7.
8. Enter state and local income taxes included on line 2
or from worksheet (See Instruction 4.)
...............8.
9. Net deductions (Subtract line 8 from line 7.) ...........9.
10. Less deductions during period of nonresident status
(See Instructions 13 & 14.) ......................10.
11. Total Maryland deductions (Subtract line 10 from line 9.)
(Enter on page 2, in each appropriate column of line 6.)
. 11.
A. As originally reported or
as previously adjusted
B.
Net increase or
(decrease).
C.
Corrected amount.
AMENDED INCOME TAX RETURN
INSTRUCTIONS
2019
MARYLAND
FORM
502X
IMPORTANT NOTES
You must file your Maryland Amended Form 502X electronically
to claim, or change information related to, business income tax
credits from Form 500CR.
Changes made as part of an amended return are subject to
audit for up to three years from the date that the amended
return is filed.
WHEN AND WHERE TO FILE
Generally, Form 502X must be filed within three years from the
date the original return was due (including extensions) or filed.
The following excep tions apply:
• A claim filed after three years, but within two years from the
time the tax was paid is limited to the amount paid within the
two years immediately before filing the claim.
• A claim for refund based on a federal net operating loss
carryback must be filed within 3 years after the due date
(including extensions) of the return for the tax year of the
net operating loss.
• A claim for refund resulting from a credit for taxes paid to
another state must be filed within one year of the date of the
final notification by the other state that income tax is due.
• If the claim for refund or credit for overpayment resulted
from a final determination made by an administrative board
or an appeal of a decision of an administrative board, that is
more than three years from the date of filing the return or
more than two years from the time the tax was paid, the
claim for refund must be filed within one year of the date of
the final decision of the administrative board or final decision
of the highest court to which an appeal of the administrative
board is taken.
• If the United States Internal Revenue Service (IRS) issues a
final determination of adjustments that would result in a
decrease to Maryland taxable income, file Form 502X within
one year after the final adjustment report or the final court
decision if appealed.
• If the IRS issued a final determination of adjustments that
would result in an increase to Maryland taxable income, file
Form 502X within 90 days after the final determination.
Do not file an amended return until sufficient time has
passed to allow the original return to be processed. For
current year returns, allow at least six weeks. Note that
no refund for less than $1.00 will be issued.
The amended return must be filed electronically or with the
Comptroller of Maryland, Revenue Administration
Division, 110 Carroll Street, Annapolis, Maryland 21411-
0001.
For more information regarding refund limitations, see
Administrative Release 20.
PROTECTIVE CLAIMS
A protective claim is a claim for a specific amount of refund
filed on an amended return with a request that the Comptroller
delay acting on the refund request. The claim for refund may
not be based on a federal audit. The delay requested must be
due to a pending decision by a state or federal court which will
affect the outcome of the refund, or for reasonable cause. The
protective claim must be filed in accordance with the limitations
outlined in the section WHEN AND WHERE TO FILE.
The Comptroller may accept or reject a protective claim. If
rejected, the taxpayer will be informed of a right to a hearing.
We cannot accept a protective claim unless an original return
has been filed.
PENALTIES
There are severe penalties for failing to file a tax return, failing
to pay any tax when due, filing false or fraudulent returns or
making a false certification. The penalties include criminal
fines, imprisonment and a penalty on your taxes. In addition,
interest is charged on amounts not paid when due.
To collect unpaid taxes, the Comp troller is directed to enter
liens against the salary, wages or property of delinquent
taxpayers.
PRIVACY ACT INFORMATION
The Revenue Administration Division re quests information on
tax returns to administer the income tax laws of Maryland,
including determination and collection of correct taxes. If you
fail to provide all or part of the requested information, the
exemptions, exclusions, credits, deductions or adjustments
may be dis allowed and you may owe more tax. In addition, the
law provides penalties for fail ing to supply information required
by law or regulations.
You may look at any records held by the Revenue Administration
Division which contain personal information about you. You
may inspect such records, and you have certain rights to
amend or correct them.
As authorized by law, information furnished to the Revenue
Administration Division may be given to the IRS, a proper
official of any state that exchanges tax information with
Maryland and to an officer of this state having a right to the
information in that officer’s official capa city. The information
also may be obtained with a proper legislative or judicial order.
USE OF FEDERAL RETURN
Most changes to your federal return will result in changes on
your Maryland return and you will need the information from
your federal amendment to complete your Maryland amended
return. Therefore, complete your federal return first. Maryland
law requires that your income and deductions be entered on
your Maryland return exactly as they were reported on your
federal return. However, all items reported on your Maryland
return are subject to verification, audit and revision by the
Maryland Comptroller’s Office.
If you are amending your federal return, attach a
photocopy of the federal Form 1040X and any revised
schedules to your Maryland Form 502X. If your tax has
been increased by the IRS, you must report this increase to the
Maryland Revenue Administration Division within 90 days from
the final IRS determination.
Page 1
AMENDED INCOME TAX RETURN
INSTRUCTIONS
2019
MARYLAND
FORM
502X
For taxpayers ling as Single, Married Filing Separately, or as
Dependent Taxpayers. This rate is also used for taxpayers ling as
Fiduciaries.
If taxable net income is: Maryland Tax is:
At least: but not over:
$0 $1,000 2.00% of taxable net income
$1,000 $2,000 $20.00 plus 3.00% of excess over $1,000
$2,000 $3,000 $50.00 plus 4.00% of excess over $2,000
$3,000 $100,000 $90.00 plus 4.75% of excess over $3,000
$100,000 $125,000 $4,697.50 plus 5.00% of excess over $100,000
$125,000 $150,000 $5,947.50 plus 5.25% of excess over $125,000
$150,000 $250,000 $7,260.00 plus 5.50% of excess over $150,000
$250,000 -- $12,760.00 plus 5.75% of excess over $250,000
For taxpayers ling Joint, Head of Household, or for Qualifying Widows/
Widowers.
If taxable net income is: Maryland Tax is:
At least: but not over:
$0 $1,000 2.00% of taxable net income
$1,000 $2,000 $20.00 plus 3.00% of excess over $1,000
$2,000 $3,000 $50.00 plus 4.00% of excess over $2,000
$3,000 $150,000 $90.00 plus 4.75% of excess over $3,000
$150,000 $175,000 $7,072.50 plus 5.00% of excess over $150,000
$175,000 $225,000 $8,322.50 plus 5.25% of excess over $175,000
$225,000 $300,000 $10,947.50 plus 5.50% of excess over $225,000
$300,000 -- $15,072.50 plus 5.75% of excess over $300,000
2019 Tax Rate Schedules
Tax Rate Schedule I
Tax Rate Schedule II
SPECIFIC INSTRUCTIONS
1
NAME, ADDRESS AND YEAR INFORMATION.
Enter the year, Social Security number, correct name and current
address on the lines on page 1. Be sure to check the appropriate
box if you or your spouse are 65 or over or blind on the last day
of the tax year. Also enter the correct county, city or taxing area
for the last day of the tax year being amended. If your address
is different from the address on your original return, be sure to
answer “Yes” to the first question.
2
QUESTIONS.
Answer all of the questions and attach copies of any federal
notices, amended forms and schedules. If filing your amended
return for a Net Operating Loss Carryback or Carryforward, check
the appropriate box. If you have checked part-year resident or
nonresident, provide the dates you resided in Maryland for the
tax year and explain any changes from your original filing in Part
III on page 4 of Form 502X.
3
FILING STATUS.
Enter the filing status you used on your original return
and show any change of filing status. Your filing status
should correspond to the filing status used on your federal
return.
Generally, you may not change from married filing joint to
married filing separately after the original due date of the return.
Any change in filing status to or from married filing joint requires
the signature of both spouses. Enter a complete explanation in
Part III on page 4 of Form 502X.
4
COMPLETE PAGE 3 AND 4 OF FORM 502X.
PART I
Enter your original or previously adjusted amounts of income in
Column A. Enter any increase (or decrease) in Column B and
enter the corrected amounts in Column C. If you are not making
any changes to your income as previously reported, complete
Column A only and enter the total on line 17 of Column C.
PART II
If you itemized deductions, enter your original or previously
adjusted amounts in Column A. Enter any increase (or decrease)
in Column B and enter the corrected amounts in Column C. If
you are not making any changes to your deductions as previously
reported, complete Column A only and enter the total on line 11
of Column C.
NOTE: Any amount deducted as contributions of Preservation
and Conservation Easements for which a credit is claimed must
be included on line 8 of Part II of Form 502X.
PART III
Use this section to provide a detailed explanation of the changes
being made on the amended return. A filing status change must
be fully explained here. If this is a part-year or nonresident
return, give the dates you resided in Maryland for the tax year.
Enter the line number from page 2 for each item you are
changing and state the reason for the change. Be sure to attach
any required schedules or forms.
NOW COMPLETE PAGE 2 AND 3 OF FORM 502X.
COLUMNS A-C
In Column A, enter the amounts from your return as originally
filed or as previously adjusted or amended.
In Column B, enter the net increase or net decrease for each line
you are changing. Show all decreases in parentheses. Explain
each change in Part III of Form 502X and attach any related
schedule or form. If you need more space, show the required
information on an attached statement.
For Column C, add the increase in Column B to the amount in
Column A, or subtract the Column B decrease from Column A.
For any item you do not change, enter the amount from Column
A in Column C.
5
FIGURE YOUR MARYLAND TAX.
LINE 1 – Income and adjustments from federal return.
Copy the amounts from your federal amended return or as
corrected by the IRS and enter a complete explanation of the
changes in Part III.
LINE 2 – Additions to income. For decoupling and tax
preference items and amounts to be added when credits are
claimed, attach corrected Maryland Form(s) 500DM, 502TP or
502CR. Enter an explanation of the changes in Part III.
LINE 4 – Subtractions from income. Enter items such as child
care expenses, pension exclusion and other subtractions (shown
in the instructions for your original return). Attach revised Form
502SU if there were any changes to that form. Enter an
explanation of the changes in Part III and attach any corrected
forms.
LINE 6 – Method of computation.
Standard deduction method. The standard deduction is 15%
of the Maryland adjusted gross income with the following
minimums and maximums.
Page 2
AMENDED INCOME TAX RETURN
INSTRUCTIONS
2019
MARYLAND
FORM
502X
Filing Status
Single Minimum of $1,500 and maximum
of $2,250
Married filing separately
Dependent taxpayer
or
Filing Status
Married filing joint or
spouse had no income
Minimum of $3,050 and maximum
of $4,550
Head of household
Qualifying widow(er)
with dependent child
Itemized deduction method. Check the box and enter your
total Maryland itemized deductions.
LINE 8 – Exemptions. Multiply exemptions for taxpayers 65 or
over or blind by $1,000, the personal exemption is $3,200. This
exemption is reduced once the taxpayer’s federal adjusted gross
income exceeds $100,000 ($150,000 if filing Joint, Head of
Household, or Qualifying Widow(er) with Dependent Child). If
you are subject to this reduction, see the exemption chart,
Instruction 10 of the Resident Instructions. Attach amended
Form 502B if you are changing dependent information.
LINE 10 – Computing the tax. Line 9 will be your Maryland
taxable income. Use the rate schedule.
6
EARNED INCOME CREDIT, POVERTY LEVEL
CREDIT, CREDITS FOR INDIVIDUALS AND
BUSINESS TAX CREDITS.
Enter each credit being claimed on the appropriate field
on line 10a. You may claim your earned income credit on line
10a. Refer to the Resident Instructions and worksheet to
compute the allowable credit. If you were a part-year resident
or a nonresident, you must prorate the earned income credit
using the Maryland income factor. See Instruction 13.
You may also claim a credit on line 10a equal to 5% of your
earned income if your income is less than the poverty level
guidelines. Refer to the Resident Instructions and worksheet to
compute the allowable credit. If you were a part-year resident or
a nonresident, you must prorate the poverty level credit using
the Maryland income factor. See Instruction 13.
Personal income tax credits from Form 502CR should be entered
on the appropriate field on line 10a. A credit for a portion of the
local income tax may also be available. See instructions to Form
502CR, Part A and the instructions in Part 7 below. If this amount
is different from the original return, be sure to attach completed
Form 502CR with appropriate documentation or certification.
You must file your amended return electronically to claim or
modify a business tax credit from Form 500CR.
The amount of the nonrefundable portion of the business tax
credit Form 500CR should be entered on line 10a of the electronic
version of 502X. If this amount is different from the original
return, be sure to include the appropriate documentation or
certification with the electronic version.
If the total credits on line 10a are greater than the tax on line
10, enter zero on line 10b. The credits entered on line 10a are
nonrefundable. For information concerning refundable credits,
see Instruction 9.
7
LOCAL INCOME TAX AND LOCAL CREDITS.
Complete lines 11, 11a and 11b.
The local income tax is calculated by multiplying the taxable net
income from line 9 by the local tax rate shown on the following
Local Tax Rate Chart. Use the local tax rate for the county (or
Baltimore City) in which you resided on the last day of the tax
year. Enter the result on line 11.
A separate calculation of the earned income credit is required
when computing the local income tax. Use the worksheets in the
appropriate instructions to compute the local credits and enter
the result on line 11a. If you were a part-year resident, you
must prorate the local credits using the Maryland income factor.
See Instruction 13.
Enter the amount of the credit calculated in the local summary
of Form 502CR, Part L on the Personal Credit field on line 11a.
2019 Tax Rate Chart
Subdivision 2019
Baltimore City .0320
Allegany County .0305
Anne Arundel County .0250
Baltimore County .0283
Calvert County .0300
Caroline County .0320
Carroll County .0303
Cecil County .0300
Charles County .0303
Dorchester County .0262
Frederick County .0296
Garrett County .0265
Harford County .0306
Howard County .0320
Kent County .0285
Montgomery County .0320
Prince George’s County .0320
Queen Anne’s County .0320
St. Mary’s County .0300
Somerset County .0320
Talbot County .0240
Washington County .0280
Wicomico County .0320
Worcester County .0175
8
CONTRIBUTIONS TO THE CHESAPEAKE BAY AND
ENDANGERED SPECIES FUND, DEVELOPMENTAL
DISABILITIES SERVICES AND SUPPORT FUND,
MARYLAND CANCER FUND AND FAIR CAMPAIGN
FINANCING FUND.
Enter the amounts of your contribution in 13A for the Chesapeake
Bay and Endangered Species Fund, 13B for the Developmental
Disabilities Services and Support Fund, 13C for the Maryland
Cancer Fund, 13D for the Fair Campaign Financing Fund. Any
contribution will increase your balance due or reduce your refund.
Enter the total of your contributions in the appropriate columns.
Additional information concerning the funds is contained in the
instructions for the tax year of the amended return.
9
TAXES PAID AND CREDITS.
Write your taxes paid and credits on lines 15-20.
Enter the correct amounts on lines 15 through 19 and attach any
additional or corrected W-2 statements, photocopies of cancelled
checks or money orders for estimated account payments not
credited on your original return. Attach corrected Form 502CR
and other state returns, and/or Form 502S.
Refundable Earned Income Credit. You may be eligible for a
refund able earned income credit if one-half of your federal
earned income credit is greater than your Maryland tax. Refer to
the Refundable Earned Income Credit Worksheet in the Resident
Instructions, and enter the allowable credit on line 17 .
Refundable Income Tax Credits. Enter the total of your
Page 3
AMENDED INCOME TAX RETURN
INSTRUCTIONS
2019
MARYLAND
FORM
502X
refundable income tax credits on line 19. You must attach Form
502CR.
a. STUDENT LOAN DEBT RELIEF TAX CREDIT. See
instructions in Form 502CR.
b. HERITAGE STRUCTURE REHABILITATION TAX
CREDIT. See instructions for Form 502S.
c. REFUNDABLE BUSINESS INCOME TAX CREDIT. See Form
500CR Instructions for qualifications. You must amend your
return electronically to claim a business tax credit from Form
500CR.
d. IRC Section 1341 Repayment. If you repaid an amount this
year reported as income on a prior year federal tax return
that was greater than $3,000, you may be eligible for an IRC
Section 1341 repayment credit. See Administrative Release
40.
e. Nonresident PTE tax. If you are the beneficiary of a trust,
or a member of a PTE, for which nonresident PTE tax was
paid, you may be entitled to a share of that tax. See Form
502CR Instructions.
f. 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 502CR.
10
BALANCE DUE OR OVERPAYMENT.
Calculate the balance due or overpayment by subtracting
the total on line 20 from the amount on line 14 and enter
the result on either line 21 or line 22.
Enter the tax paid with the original return plus any additional tax
paid after filing on line 23 (do not enter interest or penalty paid),
OR enter the overpayment from your original return plus any
additional overpayments from prior amendments or adjustments
on line 24.
If there is an amount on line 21:
• and line 21 is more than line 23, you owe additional tax.
Enter the difference on line 26 and compute the interest due
using the interest rates in Instruction 11.
• and there is also an amount on line 24, you owe additional
tax. Add the two together and enter the total on line 26.
Compute the interest due. See Instruction 11.
• and line 21 is less than line 23, you are due a refund. Enter
the difference on line 25.
If there is an amount on line 22:
• and line 22 is more than line 24, you are due an additional
refund. Enter the difference on line 25.
• and there is also an amount on line 23, you are due an
additional refund. Add the two together and enter on line 25.
• and line 22 is less than line 24, you owe additional tax. Enter
the difference on line 26 and compute the interest due using
the interest rates in Instruction 11.
Previous interest and penalty
Interest and/or penalty charges for the year you are amending,
whether previously paid or still outstanding, may be adjusted as
a result of your amendment. Any payments made on the account
have been applied first to penalty, then to interest and lastly to
tax due. These payments may require reallocation depending on
the result of the amendment. We will notify you of the net bal-
ance due or refund when we have completed processing your
Form 502X.
NOTE: If all or part of the overpayment on your original return
was credited to an estimated tax account for next year, we can-
not reduce or remove this credit without specific authorization
from you. If you have a balance due, and wish to apply monies
credited to a 2019 estimated tax account, attach written autho-
rization for the amount to be removed. Interest charges are
assessed even if the balance due is paid from the 2019 account.
11
INTEREST ON TAX DUE AND INTEREST FOR
UNDERPAYMENT OF ESTIMATED TAX.
Interest must be computed and paid on any balance of tax
due. Interest is due from the date the return was origi-
nally due to be filed until the date the tax is paid. Interest
is due at the rate of 10.5% annually or 0.9167% per
month for any month or part of a month that a tax is paid
after the original due date of the 2019 return but before
January 1, 2021. For assistance in calculating interest
for tax paid on or after January 1, 2021, see the Comp-
troller’s website.
UNDERPAYMENT OF ESTIMATED TAX
If you do not meet the requirement for avoidance of interest for
underpayment of estimated tax, obtain Form 502UP online at
www.marylandtaxes.gov or from any office of the Revenue
Administration Division. Complete and attach it to your amended
return. Enter any interest due on line 27 of Form 502X.
If you calculated and paid interest on under payment of estimated
tax with your original return, recalculate the interest based on
your amended tax return, and attach a copy of a revised Form
502UP showing your recalculation.
12
SIGNATURE, ATTACHMENTS AND PAYMENT
INSTRUCTIONS.
Sign and date your return on page 4 and attach all required
forms, schedules and statements.
SIGNATURES
You must sign your return. Both spouses must sign a joint
return. Your signature(s) signify that your return, in cluding all
attachments, is, to the best of your knowledge and belief, true,
correct and complete, under penalties of perjury.
TAX PREPARERS
If another person prepared your return, that person also must
sign the return and enter their Preparer’s Tax Identification
Number (PTIN). The preparer declares that the return is based
on all information required to be reported of which the preparer
has knowledge, under penalties of perjury. Penalties may be
imposed for tax preparers who fail to sign the tax return and
provide their tax identification number.
ATTACHMENTS
Be sure to attach wage and tax statements (Forms W-2
and 1099) to the front of your return if you are claiming
additional Maryland withholding. Be sure to attach all
forms, K-1s, sched ules and statements required by these
in structions. Do not attach worksheets. Enclose your
check or money order, if required.
MAILING INSTRUCTIONS
Mail your return to:
Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, MD 21411-0001
PAYMENT INSTRUCTIONS
Make your check or money order pay able to “Comptroller of
Maryland.” Write the type of tax and year of tax being paid on
your check. It is recommended that you include your Social
Security number on check using blue or black ink.
Page 4
AMENDED INCOME TAX RETURN
INSTRUCTIONS
2019
MARYLAND
FORM
502X
DO NOT SEND CASH.
13
CHANGE OF RESIDENT STATUS.
Be sure to enter a full explanation of the change of
resident status in Part III on page 4 of the amended form.
If you are changing your resident status from a resident to a
nonresident, see Instruction 14. Complete Part III with a full
explanation of your reasons for the change. A nonresident of
Maryland is subject to tax on income from Maryland sources;
that is, wages and salaries from services performed in Maryland,
income from business carried on in Maryland, gambling winnings
from Maryland sources, income from pass-through entities with
Maryland income and gain or loss from the sale of property
located in Maryland. Other income (interest, dividends, pensions,
salaries or business income from sources outside Maryland, etc.)
may be subtracted. Itemized deductions must be allocated
according to the Maryland income factor. Exemptions must be
prorated according to the Maryland income factor.
If you are amending to show part-year resident status, include
dates of residence and indicate the other state of residence in
Part III. Subtract all income received during your nonresident
period. If you have any losses or adjustments to federal income
that do not pertain to the resident period, you must show them
as additions. Your standard deduction or itemized deductions and
exemptions must be prorated according to the Maryland income
factor. Be sure to enter the dates of residence in Part III and
attach a photocopy of the income tax return filed with the other
state or states of residence. If you are changing your status from
a nonresident to a resident, you must use Form 502X and follow
the instructions as written.
Maryland Income Factor
You must adjust your standard or itemized deductions and
exemptions based on the percentage of your income subject to
Maryland tax. Divide your Maryland adjusted gross income (line
5) by your federal adjusted gross income (line 1) to figure the
percentage of Maryland income to total income. Use amended
amounts if either of these lines were changed. The factor cannot
exceed 1 (100%) and cannot be less than zero (0%). If line 5 is
0 or less, the factor is 0. If line 5 is greater than 0 and line 1 is
0 or less, the factor is 1. Another method of allocating itemized
deductions may be allowed if you receive written approval prior
to the filing of your return.
14
NONRESIDENTS.
Generally, nonresident taxpayers will use Form 505X and
Form 505NR to amend their return; however, nonresidents
who wish to amend Form 515, must use Form 502X and a
revised Form 505NR.
In addition, if you are changing from nonresident to resident
status, you must use Form 502X and see Instruction 13.
15
NET OPERATING LOSS (NOL).
To claim a deduction for a federal NOL on the Maryland
return, you must first calculate the NOL for federal
purposes. A deduction will be allowed on the Maryland
return for the amount of the loss actually used on the
federal return. The amount of loss used for federal
purposes is generally equal to the federal taxable income
(before loss is used) or the federal modified taxable
income as calculated for the year of carryback or
carryforward.
An addition or subtraction modification may be required in a
carryback or carryforward year when the federal NOL, or the
year to which the NOL is carried, includes certain items included
in certain provisions of the Internal Revenue Code from which
the State of Maryland has decoupled, including items included in
certain special depreciation allowances and 2-year carryback
provisions (farming loss only).
An NOL generated when an individual or a business entity is not
subject to Maryland income tax law, in a tax year beginning on
or after October 22, 2007, cannot be used as a deduction to
offset Maryland income. For acquisitions or liquidations occurring
on or after October 22, 2007, the acquiring business entity which
is subject to Maryland income tax law cannot use the acquired or
liquidated business entity’s NOL as a deduction to offset Maryland
income, if the acquired or liquidated business entity was not
subject to Maryland income tax law when its NOL was generated.
An NOL being carried forward from tax years beginning before
October 22, 2007 can be used until exhausted.
An addition to income may be required in a carryback or
carryforward year if the total Maryland additions to income
exceeds the total Maryland subtractions from income in the loss
year. The required addition to income represents a recapture of
the excess additions over subtractions. The addition to income
required is generally equal to the lesser of the NOL deduction in
the carryback year or the net addition modification (NAM) in the
loss year unless the loss year includes a decoupling modification.
For more information regarding NAM, refer to Administrative
Release 18.
If you elect to forego a carryback for the loss year, a copy of the
federal election for the loss year must be attached with the
Maryland amended return.
You must attach copies of amended federal Form 1045 or
1040X, whichever was used for federal purposes, and a
copy of the federal income tax return for the year of the
loss. Also include Schedules A and B of Form 1045 or the
equivalent worksheets used to develop the federal NOL
and show the amounts used on the federal return in the
carryback or carry forward years. Check the appropriate
CARRY BACK or CARRY FORWARD box on page 1 of Form
502X.
16
INCOME TAX ASSISTANCE.
If you need more information, visit www.marylandtaxes.gov.
You may also call 1-800-638-2937 or from Central Maryland
410-260-7980.
Page 5
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Form 2019: 502X AMENDED TAX RETURN MARYLAND FORM (Comptroller of Maryland)

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