201 8
$
Dates of Maryland Residence (MM DD YYYY) FROM TO Other state of residence:
If you began or ended legal residence in Maryland in 2018 place a P in the box. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MILITARY: If you or your spouse has non-Maryland military income, place an M in the box. . . . . . . . . . . . . . . . . . .
Enter Military Income amount here:
PART-YEAR
RESIDENT
See Instruction 26.
FILING STATUS
CHECK ONE BOX
See Instruction 1
if you are required
to file.
EXEMPTIONS
See Instruction 10.
Check appropriate
box(e s).
NOTE: If you are
claiming dependents,
you must attach
the Dependents'
Information Form
502B to this form to
receive the applicable
exemption amount.
OR FISCAL YEAR BEGINNING 2018, ENDING
A. Yourself Spouse . . . . . Enter number checked See Instruction 10. .A. $
B.
65 or over 65 or over
Blind Blind . . . . . . . Enter number checked X $1,000 . . . . . . . . .B. $
C. Enter number from line 3 of Dependent Form 502B . . . . . . . . . See Instruction 10 C. $
D. Enter Total Exemptions (Add A, B and C.) . . . . . . . . . . . . .
Total Amount ....D. $
REQUIRED: Maryland Physical address as of December 31, 2018 or last day of the taxable year for fiscal year taxpayers.
See Instruction 6. Part-year residents see Instruction 26.
4 Digit Political Subdivision Code (See Instruction 6) Maryland Political Subdivision (See Instruction 6)
Maryland Physical Address Line 1 (Street No. and Street Name) (No PO Box)
Maryland Physical Address Line 2 (Apt No., Suite No., Floor No.) (No PO Box)
City State ZIP Code +4 Maryland County
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
1. Single (If you can be claimed on another person’s tax
return, use Filing Status 6.)
2. Married filing joint return or spouse had no income
3. Married filing separately, Spouse SSN
4. Head of household
5. Qualifying widow(er) with dependent child
6. Dependent taxpayer (Enter 0 in
Exemption Box (A) - See Instruction 7.)
MD
COM/RAD-009
MARYLAND
FORM
502
RESIDENT INCOME
TAX RETURN
111111111111
1111111111
1111111111
11111
111111111111111111
185020049
+-
-
-+-
§
:□
·-
►□
►□
►□
►□
·-
·-
►□
·-
Place your W-2 wage and tax statements and ATTACH HERE
with one staple. Do not attach check or money order to
Print Using Blue or Black Ink Only
Form 502. Attach check or money order to Form PV.
201 8
NAME SSN
18. Net income (Subtract line 17 from line 16.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Exemption amount from Exemptions area (See Instruction 10.). . . . . . . . . . . . . . . . . . . . . . 19.
20. Taxable net income (Subtract line 19 from line 18.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
MARYLAND
TAX
COMPUTATION
21. Maryland tax (from Tax Table or Computation Worksheet Schedules I or II) . . . . . . . . . . . . 21.
22. Earned income credit (EIC) (See Instruction 18.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
23. Poverty level credit (See Instruction 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24.
Other income tax credits for individuals from Part AA, line 12 of Form 502CR (Attach Form 502CR.)
24.
25. Business tax credits
26. Total credits (Add lines 22 through 25.).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
27. Maryland tax after credits (Subtract line 26 from line 21.) If less than 0, enter 0. . . . . . . . . . 27.
28. Local tax (See Instruction 19 for tax rates and worksheet.) Multiply line 20 by
your local tax rate .0 or use the Local Tax Worksheet
. . . . . . . . . . . . . . . . . . . . . 28.
29. Local earned income credit (from Local Earned Income Credit Worksheet in Instruction 19.) . . 29.
30. Local poverty level credit (from Local Poverty Level Credit Worksheet in Instruction 19.) . . . . 30.
31. Local tax credit from Part BB, line 1 of Form 502CR (Attach Form 502CR.) . . . . . . . . . . . . . 31.
32. Total credits (Add lines 29 through 31.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32.
33. Local tax after credits (Subtract line 32 from line 28.) If less than 0, enter 0 . . . . . . . . . . . . 33.
34. Total Maryland and local tax (Add lines 27 and 33.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34.
35. Contribution to Chesapeake Bay and Endangered Species Fund . . . . . . . . . .
35.
36. Contribution to Developmental Disabilities Services and Support Fund . . . . .
36.
37. Contribution to Maryland Cancer Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37.
38. Contribution to Fair Campaign Financing Fund . . . . . . . . . . . . . . . . . . . . . .
38.
39. Total Maryland income tax, local income tax and contributions
(Add lines 34 through 38.) . 39.
. . . . . . . .You must file this form electronically to claim business tax credits on Form 500CR.
All taxpayers must select one method and check the appropriate box.
STANDARD DEDUCTION METHOD (Enter amount on line 17.)
ITEMIZED DEDUCTION METHOD (Complete lines 17a and 17b.)
17a. Total federal itemized deductions (from line 17, federal Schedule A) .
17a.
17b. State and local income taxes (See Instruction 14.) . . . . . . . . . . . . .
17b.
Subtract line 17b from line 17a and enter amount on line 17.
17. Deduction amount (Part-year residents see Instruction 26 (l and m).)
. . . . . . . . . . . . . . . .
17.
DEDUCTION
METHOD
See Instruction 16.
8. Taxable refunds, credits or offsets of state and local income taxes included in line 1 . . . . . . 8.
9. Child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10a.
Pension exclusion from worksheet (13A) . . . . . . . . Yourself Spouse .. 10a.
10b. Pension exclusion from worksheet (13E) . . . . . . . . . Yourself
Spouse .. 10b.
11. Taxable Social Security and RR benefits (Tier I, II and supplemental) included in line 1 . . . .
11.
12. Income received during period of nonresidence (See Instruction 26.) . . . . . . . . . . . . . . . .
12.
13. Subtractions from attached Form 502SU . . . . . . . . . . . . . . .
. . . . . 13.
14. Two-income subtraction from worksheet in Instruction 13 . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15. Total subtractions from Maryland income (Add lines 8 through 14.) . . . . . . . . . . . . . . . . . .
15.
16. Maryland adjusted gross income (Subtract line 15 from line 7.) . . . . . . . . . . . . . . . . . . . . . . 16.
SUBTRACTIONS
FROM INCOME
See Instruction 13.
5. Other additions (Enter code letter(s) from Instruction 12.) . . . . . 5.
6. Total additions to Maryland income (Add lines 2 through 5.) . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Total federal adjusted gross income and Maryland additions (Add lines 1 and 6.) . . . . . . . . . . . 7.
2. Tax-exempt interest on state and local obligations (bonds) other than Maryland . . . . . . . . .
2.
3. State retirement pickup. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Lump sum distributions (from worksheet in Instruction 12.) . . . . . . . . . . . . . . . . . . . . . . .
4.
ADDITIONS
TO INCOME
See Instruction 12.
1. Adjusted gross income from your federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
1a. Wages, salaries and/or tips. . . . . . . . . . . . . . . . . . . . . .
1a.
1b. Earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b.
1c. Capital Gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . .
1c.
1d. Taxable Pensions, IRAs, Annuities (Attach Form 502R.)
1d.
1e. Place a "Y" in this box if the amount of your investment income is more than $3,500. . . .
INCOME
See Instruction 11.
CONTRIBUTIONS
See Instruction 20.
LOCAL TAX
COMPUTATION
COM/RAD-009
MARYLAND
FORM
502
RESIDENT INCOME
TAX RETURN
a
-
111111111111
1111111111
1111111111
111111111111111
IIII
IIII
185020149
----
:B
:B
----
·-
·-
·-
·-
-·-
·-
.
-·-
-·-
-·-
·-
Page 2
201 8
Page 3
45. Balance due (If line 39 is more than line 44, subtract line 44 from line 39.
See Instruction 22.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
45.
46. Overpayment (If line 39 is less than line 44, subtract line 39 from line 44.). . . . . . . . . . . . .
46.
47. Amount of overpayment TO BE APPLIED TO 2019 ESTIMATED TAX
47.
48. Amount of overpayment TO BE REFUNDED TO YOU
(Subtract line 47 from line 46.) See line 51
. . . . . . . . . . . . . . . . . . . . . . . . . . . REFUND
48.
49. Interest charges from Form 502UP or for late filing
(See Instruction 22.) Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
49.
50. TOTAL AMOUNT DUE (Add lines 45 and 49.)
IF $1 OR MORE, PAY IN FULL WITH THIS RETURN. INCLUDE FORM PV. . . . . . . . . . . . 50.
REFUND
AMOUNT DUE
NAME SSN
CODE NUMBERS (3 digits per line)
40. Total Maryland and local tax withheld (Enter total from your W-2 and 1099 forms and attach
if MD tax is withheld.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40.
41. 2018 estimated tax payments, amount applied from 2017 return, payment made
with an extension request, and Form MW506NRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41.
42. Refundable earned income credit (from worksheet in Instruction 21) . . . . . . . . . . . . . . . . .
42.
43. Refundable income tax credits from Part CC, line 6 of Form 502CR
(Attach Form 502CR. See Instruction 21.)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43.
44. Total payments and credits (Add lines 40 through 43.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44.
Your signature Date Signature of preparer other than taxpayer
Spouse’s signature Date Street address of preparer
City, State, ZIP Code + 4
Telephone number of preparer Preparer’s PTIN (required by law)
COM/RAD-009
MARYLAND
FORM
502
RESIDENT INCOME
TAX RETURN
111111111111
1111111111
1111111111
111111111111111
IIII
IIII
185020249
·-
·-
·-
·-
·-
·-
►□
►□
►----
►---
►□
►□
--►--
51. DIRECT DEPOSIT OF REFUND (See Instruction 22.) Be sure the account information is correct. For Splitting Direct Deposit, see
Form 588. If this refund will go to an account outside of the United States, then to comply with banking rules, place a "Y" in this box
and see Instruction 22. For the direct deposit option, complete the following information clearly and legibly.
51a.Type of account: Checking Savings
51b.Routing Number (9-digits) 51c. Account Number
Daytime telephone no. Home telephone no.
Check here if you authorize your preparer to discuss this return with us. Check here if you authorize your paid preparer
not to file electronically. Check here if you agree to receive your 1099G Income Tax Refund statement electronically (See
Instruction 24.)
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.
For returns filed with payments, attach check or money order to Form PV. Make
For returns filed without payments,
checks payable to Comptroller of Maryland. Do not attach Form PV or check/
mail your completed return to:
money order to Form 502. Place Form PV with attached check/money order on
TOP of Form 502 and mail to:
Comptroller of Maryland
Comptroller of Maryland
Revenue Administration Division
Payment Processing
110 Carroll Street
PO Box 8888
Annapolis, MD 21411-0001
Annapolis, MD 21401-8888