2016
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
LOCAL TAX
COMPUTATION
21. Maryland tax (from Tax Table or Computation Worksheet Schedules I or II) ............21.
22. Earned income credit (½ of federal earned income credit. See Instruction 18.) ......... 22.
23. Poverty level credit (See Instruction 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.
24. Other income tax credits for individuals from Part K, line 11 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.
. . . . . . . .You must file this form electronically to claim business tax credits on Form 500CR.
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 L, 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 (See Instruction 20.) ..... 35.
36. Contribution to Developmental Disabilities Services and Support Fund (See Instruction 20.). 36.
37. Contribution to Maryland Cancer Fund (See Instruction 20.) ...................... 37.
38. Contribution to Fair Campaign Financing Fund (See Instruction 20.) ................. 38.
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 29, 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.
10. Pension exclusion from worksheet in Instruction 13 ............................ 10.
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.
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.
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.
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 Pension, IRA, Annuities .................. 1d.
(Attach Form 502R.)
1e. Place a "Y" here in this box if the amount of your investment income is more than $3,400 ....
INCOME
See Instruction 11.
COM/RA D-009
MARYLAND
FORM
502
RESIDENT INCOME
TAX RETURN
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