Form 505 — Maryland Nonresident Income Tax Return (Nonresident Booklet, instructions)

# preamble

Scan to check your refund status after filing.Brooke E. Lierman, Comptroller

NONRESIDENT TAX FORMS & INSTRUCTIONS For filing personal income taxes for nonresident individuals

MARYLAND i

# INSTRUCTION PAGE

Filing Information ........................ i - ii 1. WHAT FORM TO FILE? ....................... 1 2. NONRESIDENT, RESIDENT AND PART-YEAR RESIDENT 1 3. WHAT INCOME IS TAXABLE OR REPORTABLE ....... 1 4. WHO MUST FILE? .......................... 1 5. USE OF FEDERAL RETURN .................... 2 6. NAME AND ADDRESS ....................... 2 7. SOCIAL SECURITY NUMBER . . . . . . . . . . . . . . . . . . . 3 8. FILING STATUS ........................... 4 9. RESIDENCE INFORMATION ................... 4 10. EXEMPTIONS ............................. 4 11. INCOME AND ADJUSTMENTS .................. 5 12. ADDITIONS TO INCOME ..................... 5 13. SUBTRACTIONS FROM INCOME ................ 6 14. ADJUSTED GROSS INCOME FACTOR ............. 9 15. STANDARD DEDUCTION ..................... 9 16. ITEMIZED DEDUCTIONS .................... 10 17. EXEMPTION ALLOWANCE COMPUTATION ........ 10 18. FIGURE YOUR MARYLAND TAXABLE INCOME ...... 10 19. FIGURE YOUR MARYLAND TAX ................ 10 20. POVERTY LEVEL AND OTHER CREDITS FOR INDIVIDUALS AND BUSINESSES .............. 10 21. TOTAL MARYLAND TAX AND CONTRIBUTION ...... 11 22. TAXES PAID AND REFUNDABLE CREDITS ........ 12 23. OVERPAYMENT OR BALANCE DUE .............. 12 24. TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS .............. 14 25. ELECTRONIC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES ............... 14 26. FISCAL YEAR ............................ 15 27. SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS 15 28. PART-YEAR RESIDENTS ..................... 15 29. PASS-THROUGH ENTITIES ................... 16 30. FILING RETURN OF DECEASED TAXPAYER ........ 16 31. AMENDED RETURNS ....................... 16 • TAX TABLE ............................. 18 • TAX COMPUTATION WORKSHEET SCHEDULES .... 21 NEW FOR 2025

# FEDERAL LEGISLATION

Decoupling From Certain Provisions of One Big Beauti - ful Bill Act: Maryland is automatically decoupled from certain business provisions of the One Big Beautiful Bill Act (Public Law 119-21) as they apply to taxable year 2025 and preced - ing years. The decoupled provisions include: full expensing of domestic research and experimental expenditures, modifica - tion of limitation on business interest, and special depreciation allowance for qualified production property. Forms 500DM, 502SU, 510/511 K-1, and 504 K-1 are updated to reflect the decoupling. For more information on the One Big Beautiful Bill Act and decoupling go to marylandcomptroller.gov.

# STATE LEGISLATION

State Legislation State Income Tax Rates: The State in - come tax brackets have been altered beginning in tax year 2025. The Comptroller will waive interest or penalties on un - derpaid estimated income taxes for calendar year 2025 if the underpayment is the result of the liability created by the tax rate changes. See page 32 for the updated rate information. Additional 2% Tax on Net Capital Gain Income and Form 502CG: Filers with a federal adjusted gross income in excess of $350,000 are now subject to an additional 2% tax on certain net capital gain income received. See Instruction 18, 19, and new form 502CGfor additional details. Deductions: Beginning tax year 2025, itemized deductions for filers with a federal adjusted gross income of $200,000 ($100,000 for married filing separately) must be reduced based on their income. The standard deduction has been in - creased for all filing statuses. See Instructions 14 and 16 for additional information. Addition and Subtraction Modifications: There are three new income tax addition modifications. For more information, see Instruction 12. There are three income tax subtraction modifications. For more information, see Instruction 13. Tax Credits: There are two updated income tax credits. For more information, see Instruction 18 (Line 24, Code Letter j.) and Instruction 21 (Line 43, Number 8). Building Opportunities for Nurses Act of 2025 - House Bill 19: This bill extends the termination date of the Precep - tors in Areas with Health Care Workforce Shortages Tax Credit to June 30, 2030. Tax Relief and State Personnel Equality for Service Members Act - Senate Bill 278/House Bill 691: This bill clarifies that the subtraction for military income includes re - servists called to active duty. Additionally, this bill requires the income tax be abated (1) for deceased members of the uniformed services (including NOAA and PHS) and (2) if the death occurs while (or as a result of) serving in a public health emergency response area. Next Generation Energy Act - Senate Bill 937/House Bill 1035: This bill establishes a subtraction for legislative energy relief refunds. Beginning in tax year 2025, to the extent that a legislative energy relief refund is included in federal adjusted gross income, the amount is subtracted to determine Maryland adjusted gross income. Budget Reconciliation and Financing Act (BRFA) - House Bill 352: This bill introduces new State income tax brackets and rates. It also establishes a new income-based, phase-out formula for the Maryland Child Tax Credit. This bill also in - creases the standard deduction and reduces the itemized de - duction for certain individuals. Additionally, this bill imposes a 2% surtax on the net capital gain of certain individual's Mary - land adjusted gross income, with exceptions. Use blue or black ink when completing your forms and checks. To avoid delays in the processing of your return: • Do not use pencil or ink of any other color. • Do not print returns on colored paper. • Do not write on, staple or punch holes in the barcode.

ii ELECTRONIC FILING OPTIONS: • Go Green! eFile saves paper. In addition, you will receive your refund faster, receive an acknowledgement that your return has been received, and if you owe - you can extend your payment date until April 30th if you both eFile and make your payment electronically. • Security: Your information is transmitted securely when you choose to file electronically. It is protected by several se - curity measures such as multiple firewalls, state of the art threat detection and encrypted transmissions. • PC Retail Software: Check the software requirements to determine eFile eligibility before you purchase commercial off-the-shelf software. Use software or link directly to a pro - vider site to prepare and file your return electronically. Read this before filling out your forms • eFile: Ask your professional tax preparer to eFile your return. You may use any tax professional who participates in the Maryland Electronic Filing Program. To obtain a list of approved Maryland Software Providers, please visit marylandcomptroller.gov . • IRS Free File: Free Internet filing is available for federal income tax returns, however, some income limitations may apply. Visit www.irs.gov for eligibility. • Fees for state tax returns also may apply. • Payment Options: Payment by electronic funds withdraw - al (direct debit) is available if you file electronically. If you choose this option, you have until April 30th to make your payment. • Bill Pay Electronic Payments: If your paper or electronic tax return has a balance due, you may pay electronically at https://interactive.marylandtaxes.gov/Individuals/ Payment/. The amount you designate will be debited from your bank or financial institution on the date that you choose. • ALTERNATIVE PAYMENT METHODS: For alternative methods of payment, such as a credit card, visit marylandcomptroller.gov • For Administrative Releases: Visit https://www.marylandtaxes.gov/pros/admin-releases/index.php • Estimated tax payments: You may file and pay your 2025 estimated taxes electronically. When you use our iFile program, we give you the ability to make a single estimated tax payment, as well as providing the con - venience of scheduling all of your payments at one time. These scheduled payments will be deducted from your bank account on the dates that you specify. Visit https://www.marylandtaxes.gov/individual/taxcompliance/estimated-tax-payments-for-ind.php Additional Information: • Need an extension? If you don't owe additional tax and requested an extension of time to file your federal return, you don't need to request a separate Maryland extension - it's automatic. If you do not qualify for the automatic extension, make your request online at https://www.marylandtaxes.gov/individual/tax-compliance/estimated-tax-payments-for-ind.php or TeleFile your extension request by calling 410-260-7829. • You can contribute to four programs on your return: The Chesapeake Bay and Endangered Species Fund, the Developmental Disabilities Services and Support Fund, the Maryland Cancer Fund, the Fair Campaign Financing Fund, and Maryland Veterans Trust Fund. Privacy act information The Tax-General Article of the Annotated Code of Maryland authorizes the Comptroller of Maryland to request information on tax returns to administer the income tax laws of Maryland, including determination and collection of correct taxes. Code Section 10-804 provides that you must include your Social Security Number on the return you file. This is so we know who you are and can process your return and papers. If you fail to provide all or part of the requested information, then exemptions, exclusions, credits, deductions or adjustments may be disallowed and you may owe more tax. In addition, the law provides penalties for failing to supply information required by law or regulations.

You may look at any records held by the Comptroller of Mary - land 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 Comptrol - ler of Maryland may be given to the United States Internal Revenue Service, 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 ca - pacity. The information may be obtained in accordance with a proper legislative or judicial order.

# NONRESIDENT INCOME TAX RETURN INSTRUCTIONS MARYLAND FORM

WHAT FORM TO FILE? IF YOU ARE A: YOU SHOULD FILE: Taxpayer whose permanent home (domicile) is a state other than Maryland, you are a nonresident, unless you are a statutory resident . Form 505 Nonresident Return Taxpayer who maintains a place of abode (that is, a place to live) for more than six (6) months of the tax year in Maryland and you are physically present in Maryland for 183 days or more, you are a statutory resident. Form 502 Resident Return Taxpayer who began or ended legal residence in Maryland during the tax year, you must file as a resident for that portion of the year during which you maintained Maryland residence, even if less than six (6) months. Form 502 Resident Return Nonresident of Maryland but received salary, wages or other compensation for personal services perfo rmed in any Maryland county or Baltimore City and you lived in a jurisdiction that imposes a local or earnings tax on Maryland residents. NOTE: If you have other income subject to Maryland tax, you must also file Form 505. (For further information and forms, call 410-260-7980.) Form 515 Nonresident Local Tax Return Taxpayer who moved into or out of Maryland during the tax year and received income from Maryland sources while you were a nonresident of Maryland. Form 505 Nonresident Return and Form 502 Resident Return

# DUE DATE

Your return is due by April 15, 2026 . If you are a fiscal year taxpayer, see Instruction 26. If any due date falls on a Saturday, Sunday, or legal holiday, the return must be filed by the next business day.

# COMPLETING THE RETURN

You must write legibly using blue or black ink when completing your return. DO NOT use pencil or red ink. Submit the original return, not a photocopy. If no entry is needed for a specific line, leave blank. Do not enter words such as "none" or "zero" and do not draw a line to indicate no entry. If you do not follow these instructions, you may cause a delay in the processing of your return. You may round off all cents to the nearest whole dollar. Fifty cents and above should be rounded to the next higher dollar. To speed up the processing of your tax refund, consider filing electronically. You must file within three years of the original due date to receive any refund. For more information, visit marylandcomptroller.gov. Mail your return to: Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 Private Delivery Services If you wish to send your items by a private delivery service (such as FedEx or UPS) instead of the U.S. Postal Service, use the following address: Private Delivery Service Address: Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 410-260-7980

# ELECTRONIC FILING INSTRUCTIONS

The instructions in this booklet are designed specifically for filers of paper returns. If you are filing electronically and these instructions differ from the instructions for the electronic method being used, you should comply with the instructions for that method. Free internet filing is available for Maryland income tax returns. Visit https://www.marylandtaxes.gov/online-services/index.php and select iFile. Software vendors and preparers should refer to the e-file handbook for their instructions.

# NONRESIDENT, RESIDENT AND PART-

YEAR RESIDENT. You are a nonresident if you are not a resident under any of the conditions listed below: You are a resident if your permanent home is in Maryland (the law refers to this as your domicile) or your home is outside Maryland but you maintained a place of abode (that is a place to live) in Maryland for more than six (6) months (183 days) of the tax year and you are physically present in Maryland for 183 days or more (you are a s tatutory resident). You are a part-year resident if you established or abandoned legal residence during the tax year. If you are an active duty military member, see Instruction 27. What income is taxable or reportable? A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived from tangible property, real or personal, permanently located in Maryland (whether received directly or from a fiduciary) and on income from a business, trade, profession or occupation carried on in Maryland and on all gambling winnings derived from Maryland sources. Adjustments to federal gross income and losses not allocable to Maryland may not be used to reduce Maryland income. You are required to file even if the net Maryland income is a loss. WHO MUST FILE? In general, you must file this return if: • You are a nonresident of Maryland, • AND, you are required to file a federal return based upon the income levels in Table 1 or 2, • AND, you received income from sources within Maryland.

# SUBSTITUTE FORMS

You may file your Maryland income tax return on a computerprepared or computer-generated substitute form provided the form is approved in advance by the Revenue Administration Division. The fact that a software package is available for retail purchase does not guarantee that it has been approved for use. For additional information or to see a list of Approved Software Vendors for Maryland Substitute forms visit

# PENALTIES

There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing a false or fraudulent return, or making a false certification. Penalties may include civil fines, criminal fines, and imprisonment. In addition, interest is charged on amounts not paid. To collect unpaid taxes, the Comptroller is authorized to seize the salary, wages, or property of delinquent taxpayers. Remember, if your federal gross income is more than the federal minimum filing requirement for your filing status, you are required to file a Maryland return, even if the income attributable to Maryland is less than the federal filing requirement.

# MINIMUM FILING LEVEL TABLES

TABLE 1 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 Single person (including dependent taxpayers) . $15,750 Joint Return .......................... $31,500 Married persons filing separately ........... $15,750 Head of Household ..................... $23,625 Qualifying Surviving Spouse ............... $31,500 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single, age 65 or over ................... $17,750 Joint Return, one spouse, age 65 or over ...... $33,100 Joint Return, both spouses, age 65 or over .... $34,700 Married persons filing separately, age 65 or over .. $15,750 Head of Household, age 65 or over .......... $25,625 Qualifying Surviving Spouse, age 65 or over ... $33,100

# TO DETERMINE IF YOU ARE REQUIRED TO FILE A

MARYLAND RETURN a. Add up all of your federal gross income to determine your total income. Gross income is defined in the Internal Rev - enue Code and, in general, consists of all income from any source. It includes wages and other compensation for ser - vices, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from part - nerships or fiduciaries, etc. If any modification or deduction reduces your gross income below the minimum filing level, you are still required to file. IRS Publication 525 provides additional information on taxable and nontaxable income. b. Do not include Social Security or railroad retirement ben - efits in your total income. c. Add to your total income any Maryland additions to income. Do not include any additions related to non-Maryland in - come or loss. (See Instruction 12.) This is your Maryland gross income. d. If you are a dependent taxpayer, add to your total income any Maryland additions and subtract any Maryland subtractions and non-Maryland Income. (See Instructions 12 and 13.) This is your Maryland gross income. e. You must file a Maryland return if your Maryland gross in - come equals or exceeds the income levels in Table 1. f. If you or your spouse is 65 or over, use Table 2, "Minimum Filing Levels for Taxpayers 65 or over." g. You must also file a Maryland return if you have Maryland income tax liability resulting from credits you claimed in a previous year that are subject to recapture. (See Instruc - tion for Line 32.c.)

# IF YOU ARE A NONRESIDENT, YOU ARE NOT

REQUIRED TO FILE A MARYLAND RETURN IF: • Your Maryland gross income is less than the minimum filing level for your filing status; OR • You had no income from Maryland sources; OR • You reside in the District of Columbia, Virginia or West Vir - ginia and had only wages from Maryland. See Instruction 11 for additional information; OR • You reside in a local jurisdiction in Pennsylvania, which does not impose an income or earnings tax against Maryland residents, and had only wages from Maryland. See Instruction 11 for additional information.

# MARYLAND TAX WITHHELD IN ERROR

If Maryland tax was withheld from your income, you must file to obtain a refund of the withholding. Complete all of the information at the top of the form through the filing status, residence information and exemption areas. Check the box provided to the right of the residence information for you to indicate your withholding was withheld in error . Enter your federal adjusted gross income on Line 17 in both columns 1 and 3 and Line 24. Then complete Lines 44-49, 51 and 53. Sign the return and attach withholding statements (Forms W-2 and/or 1099) showing the Maryland tax withheld equal to the refund you are claiming. Your return is then complete. You must file within three years of the original due date to receive any refund. USE OF FEDERAL RETURN. First complete your 2025 federal income tax return and schedules. You will need the information from your federal return in order to complete your Maryland return. Therefore, complete your federal return before you continue beyond this point. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they were reported on your federal return. If you use a federal Form 1040NR, visit php. All items reported on your Maryland return are subject to verification, audit and revision by the Maryland State Comptroller's Office.

# NAME, ADDRESS, COUNTY, CITY, TOWN

INFORMATION. Complete the name and address lines at the top of Form 505. Name: Be sure to use your full legal name. This should match the name that appears on your Social Security card. Current Address: Enter your current address using the spaces provided. On Current Mailing Address Line 1, enter the street number and street name of your current address. If using a PO Box address, enter "PO Box" and the PO Box number on Current Mailing Address Line 1. On Current Mailing Address Line 2, if applicable, enter the floor, suite, or apartment number for your current mailing address. If using a PO Box address, leave Current Mailing Address Line 2 blank. Enter City or Town, State and ZIP Code +4. If using a foreign address, complete the lines indicated for Country Name, Province/State/County, and Postal Code. Fill in the area for MARYLAND COUNTY and CITY, TOWN OR TAXING AREA based on where in Maryland you were employed on the last day of the tax period if you earned wages in Maryland (December 31, 2025 for calendar year taxpayers). IF YOU WORKED IN BALTIMORE CITY: Leave the MARYLAND COUNTY line blank. Write "Baltimore City" on the CITY, TOWN OR TAXING AREA line.

# IF YOU WORKED IN A MARYLAND COUNTY

(NOT BALTIMORE CITY): 1. Write the name of the county on the MARYLAND COUNTY line. 2. If you worked in one of the taxing areas in a Maryland county, write its name on the CITY, TOWN OR TAXING AREA line. 3. If you did not work in one of the taxing areas within a Maryland county, leave the CITY, TOWN OR TAXING AREA blank. 4. For a list of the localities within Maryland, see the

LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND.

# LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND

Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code SOCIAL SECURITY NUMBER(S) (SSN). It is important that you enter each digit of your Social Security number in the space provided at the top of your tax return. Missing or unreadable digits will delay the processing of your return. Your name must match the name on your current Social Security card to ensure you receive your personal exemption. If your name does not match the name on your Social Security card, contact the federal Social Security Administration at 800-722-1213, or visit ssa.gov. The Social Security number(s) must be a valid number issued by the Social Security Administration of the United States Government. If you, your spouse, or your dependent do not have a SSN, and are not eligible to get a SSN, you must apply for an Individual Tax Identification Number (ITIN) with the IRS and you should wait until you have received it before you file. Enter it wherever your SSN is requested on the return.

# ALLEGANY

COUNTY ......... .0100 Town of Barton ...... 0101 Bel Air ............ 0112 Bowling Green ....... 0115 Cresaptown......... 0108 City of Cumberland ... 0102 Ellerslie............ 0113 City of Frostburg ..... 0103 LaVale ............ 0110 Town of Lonaconing ... 0104 Town of Luke........ 0105 McCoole ........... 0114 Town of Midland...... 0106 Mt. Savage ......... 0111 Potomac Park ....... 0109 Town of Westernport .. 0107

# ANNE ARUNDEL

COUNTY .......... 0200 City of Annapolis ..... 0201 Town of Highland Beach ........... 0203

# BALTIMORE

COUNTY .......... 0300 (No incorporated cities or towns) BALTIMORE CITY ... 0400

# CALVERT

COUNTY .......... 0500 Town of Chesapeake Beach ........... 0501 Town of North Beach .. 0502

# CAROLINE

COUNTY .......... 0600 Town of Denton ...... 0602 Town of Federalsburg .. 0603 Town of Goldsboro .... 0604 Town of Greensboro ... 0605 Town of Henderson.... 0611 Town of Hillsboro . . . . . 0606 Town of Marydel...... 0607 Town of Preston...... 0608 Town of Ridgely ...... 0609 Town of Templeville ... 0610

# CARROLL

COUNTY .......... 0700 Town of Hampstead ... 0701 Town of Manchester ... 0702 Town of Mt. Airy...... 0703 Town of New Windsor.. 0704 Town of Sykesville .... 0705 City of Taneytown .... 0706 Town of Union Bridge .. 0707 City of Westminster ... 0709 CECIL COUNTY ..... 0800 Town of Cecilton...... 0801 Town of Charlestown .. 0802 Town of Chesapeake City ............ 0803 Town of Elkton....... 0804 Town of North East.... 0805 Town of Perryville..... 0806 Town of Port Deposit... 0807 Town of Rising Sun.... 0808

# CHARLES

COUNTY ......... .0900 Town of Indian Head... 0901 Town of La Plata...... 0902 Port Tobacco Village . . . 0903

# DORCHESTER

COUNTY .......... 1000 Town of Brookview.... 1008 City of Cambridge .... 1001 Town of Church Creek.. 1002 Town of East New Market....... 1003 Town of Eldorado ..... 1007 Town of Galestown.... 1009 Town of Hurlock...... 1004 Town of Secretary .... 1005 Town of Vienna ...... 1006

# FREDERICK

COUNTY ......... .1100 City of Brunswick ..... 1101 Town of Burkittsville... 1102 Town of Emmitsburg... 1103 City of Frederick ..... 1104 Town of Middletown ... 1106 Town of Mt. Airy...... 1114 Town of Myersville .... 1107 Town of New Market... 1108 Village of Rosemont ... 1113 Town of Thurmont ... .1110 Town of Walkersville.. .1111 Town of Woodsboro .. .1112 GARRETT COUNTY... 1200 Town of Accident ..... 1201 Town of Deer Park .... 1203 Town of Friendsville ... 1204 Town of Grantsville.... 1205 Town of Kitzmiller..... 1206 Town of Loch Lynn Heights.......... 1207 Town of Mountain Lake Park ........ 1208 Town of Oakland ..... 1209 HARFORD COUNTY .. 1300 City of Aberdeen ..... 1301 Town of Bel Air ...... 1302 City of Havre de Grace . 1303 HOWARD COUNTY... 1400 (No incorporated cities or towns) KENT COUNTY ...... 1500 Town of Betterton .... 1501 Town of Chestertown .. 1502 Town of Galena ...... 1503 Town of Millington .... 1504 Town of Rock Hall..... 1505

# MONTGOMERY

COUNTY .......... 1600 Town of Barnesville ... 1601 Town of Brookeville ... 1602 Town of Chevy Chase . . 1615 Section 3 of the Village of Chevy Chase .... 1614 Section 5 of the Village of Chevy Chase .... 1616 Town of Chevy Chase View ....... 1617 Chevy Chase Village ... 1613 Village of Drummond .. 1623 Village of Friendship Heights .......... 1621 City of Gaithersburg ... 1603 Town of Garrett Park .. 1604 Town of Glen Echo .... 1605 Town of Kensington ... 1606 Town of Laytonsville... 1607 Village of Martin's Additions ......... 1622 Village of North Chevy Chase ...... 1618 Town of Oakmont..... 1619 Town of Poolesville.... 1608 City of Rockville...... 1609 Town of Somerset .... 1610 City of Takoma Park . . . 1611 Town of Washington Grove ........... 1612 PRINCE GEORGE'S COUNTY .......... 1700 Town of Berwyn Heights.......... 1701 Town of Bladensburg .. 1702 City of Bowie ........ 1704 Town of Brentwood.... 1705 Town of Capitol Heights 1706 Town of Cheverly ..... 1707 City of College Park ... 1725 Town of Colmar Manor . 1708 Town of Cottage City .. 1709 City of District Heights . 1710 Town of Eagle Harbor . . 1711 Town of Edmonston ... 1712 Town of Fairmount Heights.......... 1713 Town of Forest Heights 1728 City of Glenarden..... 1730 City of Greenbelt ..... 1714 City of Hyattsville..... 1715 Town of Landover Hills . 1726 City of Laurel........ 1716 Town of Morningside... 1727 City of Mt. Rainier .... 1717 City of New Carrollton.. 1729 Town of North Brentwood........ 1718 Town of Riverdale Park 1720 City of Seat Pleasant .. 1721 Town of University Park 1723 Town of Upper Marlboro 1724 QUEEN ANNE'S COUNTY .......... 1800 Town of Barclay ...... 1805 Town of Centreville.... 1801 Town of Church Hill ... 1802 Town of Millington .... 1808 Town of Queen Anne... 1807 Town of Queenstown .. 1803 Town of Sudlersville ... 1804 Town of Templeville ... 1806 ST. MARY'S COUNTY .......... 1900 Town of Leonardtown .. 1902

# SOMERSET

COUNTY .......... 2000 City of Crisfield ...... 2001 Town of Princess Anne . 2002

# TALBOT

COUNTY .......... 2100 Town of Easton ...... 2101 Town of Oxford ...... 2102 Town of Queen Anne... 2105 Town of St. Michaels... 2103 Town of Trappe ...... 2104

# WASHINGTON

COUNTY .......... 2200 Town of Boonsboro.... 2201 Town of Clearspring ... 2202 Town of Funkstown.... 2203 City of Hagerstown.... 2204 Town of Hancock ..... 2205 Town of Keedysville ... 2206 Town of Sharpsburg . . . 2207 Town of Smithsburg ... 2208 Town of Williamsport .. 2209

# WICOMICO

COUNTY .......... 2300 Town of Delmar . . . . . . 2301 City of Fruitland...... 2308 Town of Hebron ...... 2302 Town of Mardela Springs.......... 2303 Town of Pittsville ..... 2307 City of Salisbury ..... 2304 Town of Sharptown.... 2305 Town of Willards...... 2306

# WORCESTER

COUNTY............ 2400 Town of Berlin ....... 2401 Town of Ocean City ... 2402 Pocomoke City....... 2403 Town of Snow Hill..... 2404 Political Subdivision Code

A missing or incorrect SSN or ITIN could result in the disallowance of any credits or exemptions you may be entitled to and result in a balance due. A valid SSN or ITIN is required for any claim or exemption for a dependent. If you have a dependent who was placed with you for legal adoption and you do not know their SSN, you must get an Adoption Taxpayer Identification Number (ATIN) for the dependent from the IRS. If your child was born and died in this tax year and you do not have a SSN or ITIN for the child, complete just the name and relationship of the dependent and enter code 322 in one of the code number boxes located on page 3 of the form; attach a copy of the child's death certificate to your return. FILING STATUS.

Check the filing status box that matches the filing status you used on your federal return unless you are a dependent taxpayer. If another taxpayer claims you as a dependent on their tax return, your filing status is dependent taxpayer . If married, the dependent taxpayer and spouse must file separate returns. A dependent taxpayer may not claim a personal exemption. Check the box for filing status 6. Generally, if you filed a joint federal return for 2025, you must file a joint Maryland return. Married couples who file joint federal returns may file separate Maryland returns when one spouse is a resident of Maryland and the other spouse is a nonresident of Maryland. If you and your spouse filed separate federal returns you must file separate Maryland Returns. If you filed a federal return with the qualifying surviving spouse status, you must file your Maryland return with the qualifying surviving spouse status. RESIDENCE INFORMATION. Answer ALL the questions and fill in the appropriate boxes. Enter the appropriate two-letter code from the table in the space provided for your state of legal residence. Also list the County and City, Borough or Township (or other local taxing jurisdiction) in which you live. Your state of legal residence is your domicile or permanent home. It is the place you intend to return to after temporary absences. You do not change or abandon a domicile until you establish a new domicile in another state. Military personnel retain their states of legal residence until they take specific action to change the state. Duty assignments alone do not affect legal residence. For additional information, see Administrative Release 37. Alabama - AL Alaska - AK Arizona - AZ Arkansas - AR California - CA Colorado - CO Connecticut - CT Delaware - DE Florida - FL 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 Nevada - NV 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 Rhode Island - RI South Carolina - SC South Dakota - SD Tennessee - TN Texas - TX Utah - UT Vermont - VT Virginia - VA Washington, DC - DC Washington - WA West Virginia - WV Wisconsin - WI Wyoming - WY Territories and Possessions of the United States American Samoa - AS Guam - GU Northern Mariana Island - MP Puerto Rico - PR U.S. Virgin Islands - VI EXEMPTIONS. Determine what exemptions you are entitled to and complete the appropriate area on the form, including the Social Security Numbers for children and other dependents on Form 502B.

# EXEMPTIONS ALLOWED

You are entitled to claim qualified exemptions on the Maryland return. The amount of your Maryland exemption may be limited by the amount of your federal adjusted gross income. See Exemption Amount Chart. You and your spouse are permitted to claim additional exemptions if, on the last day of the taxable year, you or your spouse is age 65 or older or blind. These additional exemptions are in the amount of $1,000 each. An individual who turns 65 or becomes blind after the last day of the taxable year, but before they file their return, does not qualify for the additional exemption. You must provide the date(s) of birth for all individuals listed on the 502B If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200. Make sure you check both boxes. Enter the number of exemptions in the appropriate boxes based upon your entries in parts A, B, and C of the exemption area of the form. Enter the total number of exemptions in Part D. For Form 505, the number of exemptions for Part C is from Total Dependent Exemptions, Line 3 of Form 502B . NOTE: Form 502B must be completed and attached to Form 505 if you are claiming dependents. The additional $1000 for being over 65 and for blindness, you must be at least 65 or blind on the last day of the taxable year. Someone who turns 65 on or after January 1 but before they file their return does not qualify for the additional $1000. Likewise for blindness.

# PART-YEAR RETURNS

If you are required to file both a resident and nonresident return for tax year 2025, each exemption is limited to a total of $3,200. Your exemptions must be prorated on the resident return and nonresident return based on Maryland income. For more information, see Instruction 28. EXEMPTION AMOUNT CHART (10A) 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 surviving spouse with dependent child). This reduction applies to the additional dependency exemptions as well; however it does not apply to the taxpayer's age or blindness exemption of $1,000. Use the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 13, Line 23, code hh for applicable exemption adjustment. If your FEDERAL ADJUSTED GROSS INCOME is If you will file your tax return Single or Married Filing Separately Each Exemption is Joint, Head of Household or Qualifying Surviving Spouse Each Exemption is Dependent Taxpayer (eligible to be claimed on another taxpayer's return) Each Exemption is $100,000 or less $3,200 $3,200 $0 Over But not over $100,000 $125,000 $1,600 $3,200 $0 $125,000 $150,000 $800 $3,200 $0 $150,000 $175,000 $0 $1,600 $0 $175,000 $200,000 $0 $800 $0 In excess of $200,000 $0 $0 $0

INCOME AND ADJUSTMENTS. Complete Lines 1 through 17 of the Federal Income column using the figures from your federal return. Enter in the Maryland Income column all income or loss that was derived from Maryland sources and enter in the Non-Maryland Income column all income or loss derived from non-Maryland sources. Refunds of state or local income taxes, pensions, annuities, IRA distributions, unemployment compensation and Social Security or Railroad Retirement benefits are not considered to be from Maryland sources for income tax purposes when these items are received by a nonresident of Maryland. Adjustments to federal gross income are not generally applicable to Maryland unless they pertain to business carried on in Maryland or services performed in Maryland. Line 12: Only enter unemployment compensation included in federal adjusted gross income. Special instructions for residents of the following states: The District of Columbia, Pennsylvania or Virginia: If you did not maintain a place of abode in Maryland for more than six months (183 days or more) of 2025, you are exempt from Maryland tax on your Maryland wage and salary income. Enter all wage and salary income in the Non-Maryland Income column of Form 505, even if you earned the income from services performed in Maryland. If you did maintain a place of abode in Maryland for more than six months (183 days or more), you are a statutory resident. Refer to Instruction 1 to see which form you need to file. • West Virginia: Regardless of time spent in Maryland, you should enter all wage and salary income in the Non-Maryland Income column of Form 505. You are exempt from Maryland tax on all of your Maryland wage and salary income, even if you earned the income from services performed in Mary - land. • If you are a resident of the District of Columbia, Vir - ginia or West Virginia, and the only income from Maryland sources that you had was from salaries and wages, follow the instructions for Maryland Tax Withheld in Error in In - struction 4. • If you are a resident of Pittsburgh, Philadelphia or any other local Pennsylvania jurisdiction that imposes a local income or earnings tax on Maryland residents , see the instructions for Form 515. If your local Pennsylvania jurisdiction does not impose such a tax, see Instruction 4. • If you are a resident of one of the previously men - tioned jurisdictions, and you have Maryland source income from sources other than salaries and wages, you are required to file a Maryland tax return if your gross income is more than the amounts listed in the tables in Instruction 4. Your non-Maryland income will be subtracted from your federal adjusted gross income on Line 6b of Form 505NR. ADDITIONS TO INCOME. Determine which additions to income apply to you. Write the non-Maryland loss and adjustments on Line 18 of Form 505. Include the other additions to income on Line 19 of Form 505, to the extent that they apply to Maryland-source income. Line 18. NON-MARYLAND LOSS AND ADJUSTMENTS. Enter the total amount of non-Maryland losses or adjustments to federal income that were realized or paid attributable to a non-Maryland source. Line 19. OTHER ADDITIONS TO INCOME. If one or more of these apply to your Maryland-source income, enter the total amount on Line 19 and identify each item using the code letter: C ODE LETTER a. N et Maryland additions from Maryland Schedule K-1 (510/511) for your share of income from pass-through entities or fiduciaries not attributable to decoupling. b. T axable tax preference items from Line 5 of Form 502TP. The items of tax preference are defined in Internal Revenue Code Section 57. If the total of your tax preference items is more than $10,000 ($20,000 for married taxpayers filing joint returns) you must complete and attach Form 502TP, whether or not you are required to file federal Form 6251. c. T otal amount of credit(s) claimed in the current tax year to the extent allowed on Form 500CR for the following Business Tax Credits: Enterprise Zone Tax Credit, Maryland Disability Employment Tax Credit, Research and Development Tax Credit, Small Business Research & Development Tax Credit, Maryland Employer Security Clearance Costs Tax Credit* and Endowments of Maryland Historically Black Colleges and Universities Tax Credit. In addition, include any amount deducted as a donation to the extent that the amount of the donation is included in an application for the Endow Maryland Tax Credit on Form 500CR or 502CR.

*Do not include the Small Business First-Year Leasing Costs portion of this credit in this add back. d. O il percentage depletion allowance claimed under Section 613 of the Internal Revenue Code. e. I ncome exempt from federal tax by federal law or treaty that is not exempt from Maryland tax f. N et operating loss deduction to the extent of a double benefit. See Administrative Release 18. g. P ickup contributions of a Maryland State retirement or pension system member. (The pickup amount will be stated separately on your W-2 form (box 14).) See Administrative Release 21. h. T he amount claimed and allowed as a deduction for federal income tax purposes for expenses attributable to operating a family day care home or a child care center in Maryland without having the registration or license required by the Family Law Article. i. A ny refunds of advanced tuition payments made under the Maryland Prepaid College Trust, that were not used for qualified higher education expenses to the extent the payments were subtracted from federal adjusted gross income and any refunds of contributions made under the Maryland College Investment Plan not used for qualified higher education expenses, to the extent the contributions were subtracted from federal adjusted gross income. See Administrative Release 32. j. N et addition modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Do not include depreciation under IRC section 168(n) reported under addition code dc. Complete and attach Form 500DM. See Technical Bulletin 38. k. N et addition modification to Maryland taxable income when the federal special 2-year carryback (farming loss only) period was used for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM. l. T he amount deducted on your federal income tax return for Domestic Production Activities attributable to Marylandsource income only. m. Amount deducted on your federal income tax return for tuition and related expenses. Do not include adjustments to income for Educator Expenses or Student Loan Interest deduction. n. A ny refunds received by an ABLE account contributor under the Maryland ABLE Program or any distribution received by an ABLE account holder, to the extent the distribution was not used for the benefit of the designated beneficiary

for qualified disability expense, that were subtracted from federal adjusted gross income. o. If you sold or exchanged a property for which you claimed a subtraction modification under Senate Bill 367 (Chapter 231, Acts of 2018) or Senate Bill 580/House Bill 600 (Chapter 544 and Chapter 545, Acts of 2012), enter the amount of the difference between your federal adjusted gross income as reportable under the federal Mortgage Forgiveness Debt Relief Act of 2007 and your federal adjusted gross income as claimed in the taxable year. r. Members of pass-through entities that elected to make payments attributable to members' share of the passthrough entity taxable income: If you re ceived a credit for tax paid by the pass-through entity on your distributive or pro rata share of income on Maryland Schedule K-1 (510 /511), part D enter the amount of the credit claimed on Form 502CR, part CC Line 9. cd. Net addition modification to Maryland taxable income resulting from the federal deferral of income arising from business indebtedness discharged by reacquisition of a debt instrument. Complete and attach Form 500DM. da. Addition modification attributable to decoupling from the modification of limitation on business interest on the federal return. Complete and attach form 500DM Addition modification attributable to decoupling from full expensing of domestic research and experimental expenditures on the federal return. Complete and attach Form 500DM. See Form 500DM instructions for amortization rules. db. Addition modification attributable to decoupling from the modification of limitation on business interest on the federal return. Complete and attach form 500DM. dc. Addition modification attributable to decoupling from the special depreciation allowance for qualified production property on the federal return. Complete and attach form 500DM. See Form 500DM instructions for amortization rules. de. Net addition modification to Maryland taxable income resulting from the federal deferral of deduction for original issue discounts. Note: This is a reporting change. Complete and attach Form 500DM. dm. Net addition modification from other items affected by decoupling not reported elsewhere. See Form 500 DM. dp. RESERVED Line 20. TOTAL ADDITIONS. Add Lines 18 and 19. NOTE: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2025, the Comptroller will provide additional instruction on the use of Form 502LU. The amount on Line 4 of Form 502LU is added to Line 6 Total additions. SUBTRACTIONS FROM INCOME. Determine which subtractions from income apply to you. Write the amounts on Lines 22 and 23 of Form 505. Line 22. TAXABLE MILITARY INCOME OF NONRESIDENT. Enter the amount of military pay included in your federal adjusted gross income that you received while in the active service of any branch of the armed forces of the United States. Line 23. SUBTRACTIONS FROM INCOME ON FORM 505SU. Determine which subtractions apply to you and enter the amount for each on Form 505SU. Enter the sum of all applicable subtractions from Form 505SU on Line 23 of Form 505, and enter the code letters that represent the four highest dollar amounts in the code letter boxes. If multiple subtractions apply, be sure to identify all of them on Form 505SU and attach it to your Form 505. Note: If only one of these subtractions applies to you, enter the amount and code letter on Line 23 of Form 505, then the use of Form 505SU may be optional. PART I - Subtractions under Tax General Article § 10-207 To the extent that one or more of these items have been included in your federal adjusted gross income, enter the total amount on the appropriate Line in Part I of Form 505SU. CODE LETTER a. Payments from a pension system to firemen and policemen for job-related injuries or disabilities (but not more than the amount of such payments included in your total income). c. Amount of refunds of state or local income tax included in Line 4 of Form 505. d. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to Maryland (but not more than the amount of such income included in your total income). e. Profit (without regard to losses) from the sale or exchange of bonds issued by Maryland. j. Amount added to your taxable income for the use of an official vehicle used by a member of a state, county or local police or fire department. The amount is stated separately on Form W-2. n. Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by a Maryland county or municipal corporation. r. Amount of interest on U.S. Savings Bonds and other U.S. obligations. Capital gains from the sale or exchange of U.S. obligations should be included on this Line. Dividends from mutual funds that invest in U.S. Government obligations are also exempt from state taxation. However, only that portion of the dividends attributable to interest or capital gain from U.S. Government obligations can be subtracted. Do not subtract income from Government National Mortgage Association securities. See Administrative Releases 10 and 13. s. Amount of interest and dividend income (including capital gain distributions) of a dependent child which the parent has elected to include in the parent's federal gross income under Internal Revenue Code Section 1(g)(7). t. Social Security, Tier I, Tier II and supplemental Railroad Retirement benefits included in your federal adjusted gross income. u. Military Retirement Income. Individuals at least 55 years of age on the last day of the taxable year may subtract up to $20,000 of military retirement income, received in the taxable year. Individuals under the age of 55 on the last day of the taxable year may subtract up to $12,500 of military retirement income received in the taxable year. Military retirement income means retirement income, including death benefits, received as a result of military service. To qualify, you must have been a member of an active or reserve component of the armed forces of the United States, an active duty member of the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, the Coast and Geodetic Survey, a member of the Maryland National Guard, or the member's surviving spouse or ex-spouse. w. Lesser of $1,200 or the income subject to Maryland tax of the spouse with the lower income if both spouses have income subject to Maryland tax and you file a joint return. y. Any income of an individual that is related to tangible or intangible property that was seized, misappropriated or lost as a result of the actions or policies of Nazi Germany towards a Holocaust victim. For additional information, visit marylandcomptroller.gov or contact Taxpayer Services Division at 410-260-7980.

aa. Payments from a pension system, or a death benefit required by a Maryland municipal or county collective bargaining agreement, to the surviving spouse or other beneficiary of a law enforcement officer or firefighter whose death arises out of or in the course of their employment. bb. Net subtraction modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Do not include depreciation under IRC section 168(n) reported under subtraction code dc. Complete and attach Form 500DM. See Technical Bulletin 38. cc. Net subtraction modification to Maryland taxable income when the federal special 2-year carryback (farming loss only) period was used for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM. cd. Net subtraction modification to Maryland taxable income resulting from the federal ratable inclusion of deferred income arising from business indebtedness discharged by reacquisition of a debt instrument. Complete and attach Form 500DM. See Administrative Release 38. da. Subtraction modification attributable to decoupling from full expensing of domestic research and experimental expenditures on the federal return. Complete and attach Form 500DM. See Form 500DM instructions for amortization rules.. dc. RESERVED FOR TAX YEARS 2026 AND LATER. Subtraction modification attributable to decoupling from the special depreciation allowance for qualified production property on the federal return. Complete and attach form 500DM. See Form 500DM instructions for amortization rules. dd. Any amount of income derived within any arts and entertainment district by a qualifying residing artist from the publication, production, or sale of an artistic work that the artist wrote, composed or executed. Complete and attach Form 502AE. dm. Net subtraction modification from other items affected by decoupling not reported elsewhere. See Form 500 DM. ee. Amount received as a grant under the Solar Energy Grant program administered by the Maryland Energy Administration. gg. Amount of income for services performed in Maryland by the spouse of a member of the armed services, if the spouse is not domiciled in Maryland and is in Maryland solely to be with the servicemember serving in compliance with military orders, pursuant to the Military Spouses Residency Relief Act. See Administrative Release 1. hh. Exemption Adjustment for high income taxpayers with interest on U.S. obligations. If you have received income from U.S. obligations and your federal adjusted gross income exceeds $100,000 ($150,000 if filing joint, head of household, or qualifying surviving spouse), enter the difference, if any, between the exemption amount based on your federal adjusted gross income and the exemption amount based upon your federal adjusted gross income after subtracting your U.S. obligations using the EXEMPTION ADJUSTMENT WORKSHEET (13A). EXEMPTION ADJUSTMENT WORKSHEET (13A) Line 1: Enter the exemption amount to be reported on Line 28 of Form 505, using the chart in Instruction 10 .. $ ______________

# Line 2: Enter your federal adjusted gross income as reported in Column 1 of

Line 17 of your Form 505 ....... $ ______________ Line 3: Enter your income from U.S. obligations to be included in Line 23 of Form 505 ................ $ ______________ Line 4: Subtract amount on Line 3 from amount reported in Line 2. ..... $ ______________

# Line 5: Recalculate your exemption amount using the chart in

Instruction 10 using the income from Line 4. Remember to add your $1,000 exemptions for age and blindness, if applicable ................ $ ______________

# Line 6: Subtract the exemption amount calculated in Line 1 from the exemption amount calculated in

Line 5. If the amount is less than zero (0), enter zero (0). If the amount is zero (0), you have already received the maximum exemption that you are entitled to claim on Form 505 . $ ______________ If the amount is greater than zero (0), enter this amount as a subtraction on Line hh of Form 505SU. Example: Pat and Chris Jones had a federal adjusted gross income of $180,000. They also had $40,000 in interest from U.S. Savings Bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 10, they found that the exemption amount on their Maryland return (based upon $180,000 of income) was $2,400 ($800 for three exemptions). If it were not for the $40,000 of U.S. Savings Bonds, their federal adjusted gross income would have been $140,000 and their exemption amount would have been $9,600 ($3,200 for three exemptions). Therefore, Pat and Chris Jones are entitled to claim a subtraction of $7,200 ($9,600 - $2,400) on Line hh of Form 505SU. ii. Interest on any Build America Bond that is included in your federal adjusted income. See Administrative Release 13. jj. Gain resulting from a payment from the Maryland Department of Transportation as a result of the acquisition of a portion of the property on which your principal residence is located. mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful discrimination under Internal Revenue Code Section 62(e). nn. Amount of student loan indebtedness discharged. Attach a copy of the notice stating that the loans have been discharged. oo. Any amount included in federal adjusted gross income for: 1) the value of any medal given by the International Olympic Committee, the International Paralympic Committee, the Special Olympics International Committee, or the International Committee of Sports for the Deaf; and 2) any prize money or honoraria received from the United States Olympic Committee from a performance at the Olympic Games, the Paralympic Games, the Special Olympic Games, or the Deaflympic Games. qq. Amount of qualified principal residence indebtedness included in federal adjusted gross income that was allowable as an exclusion under the Mortgage Forgiveness Debt Relief Act of 2007, as amended. The subtraction may not exceed $100,000 for taxpayers who file single or married filing separately, and may not exceed $200,000 for married filing joint, head of household, or qualifying surviving spouse). Qualified principal residence indebtedness is debt used to buy, build or substantially improve your principal residence, or to refinance debt incurred for those purposes but only if the debt is secured by the home. rr. Any amount included in federal adjusted gross income for the first $50,000 of compensation received by an individual during the taxable year in exchange for the sale of a perpetual conservation easement on real property located in the State of Maryland. If filing a joint return, each individual may claim up to the maximum amount allowed.

is calculated by multiplying the amount by a fraction. The numerator of the fraction is your Maryland adjusted gross income from line 17 column 2, and the denominator is your federal adjusted gross income from Line 17, column 1. f. Child and dependent care expenses. You may subtract the cost of caring for your dependents while you work. There is a limitation of $3,000 ($6,000 if two or more dependents receive care). To claim this subtraction from income, enter the smaller of (a) the amount on Line 6 of federal Form 2441 or (b) $3,000 ($6,000 if two or more dependents receive care). g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credits allowed under Internal Revenue Code Section 51. h. Expenses up to $5,000 incurred by a blind person for a reader, or up to $1,000 incurred by an employer for a reader for a blind employee. i. Expenses incurred for reforestation or timber stand improvement of commercial forest land. Qualifications and instructions are on Form DNR-393, available from the Department of Natural Resources. Visit dnr.maryland.gov to obtain this form. k. Adoption of a child: $12,000 if the child adopted has a special need under the Social Security Act; $10,000 for adoption of a child without a special need l. Purchase and installation costs of enhanced agricultural management equipment as certified by the Maryland Department of Agriculture. Attach a copy of the certification. m. Deductible artist's contribution. Attach Form 502AC. o. Value of farm products you donated to a gleaning cooperative as certified by the Maryland Department of Agriculture. Attach a copy of the certification. q. Charitable travel expense. You may subtract from income unreimbursed vehicle travel expenses for: 1. A volunteer fire company; 2. Service as a volunteer for a charitable or - ganization whose principal purpose is to provide medical, health or nutritional care; and 3. Assistance for handicapped students at a Maryland community college (other than providing transportation to and from the college). Attach Form 502V. va. The Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program. $7,000 for each taxpayer who is a qualifying volunteer as certified by a public safety organization. Public safety organizations are Maryland police agencies, Maryland fire, rescue or emergency medical services organizations or auxiliary organizations, the U.S. Coast Guard Auxiliary, Maryland Defense Force or Maryland Civil Air Patrol. Attach a copy of the certification. xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland Prepaid College Trust. See Administrative Release 32. xb. Up to $2,500 per contributor per beneficiary of the total of all amounts contributed to investment accounts under the Maryland College Investment Plan. This subtraction modification may not be claimed if the account holder received a State contribution under § 18-19A-04.1 of the Education Article during the taxable year. xd. Up to $2,500 per ABLE account contributor per beneficiary of the total of all amounts contributed under the Maryland ABLE Program. Subject to the $2,500 annual limitation, any amount disallowed as a subtraction because it exceeds $2,500 may be carried over until used to the next 10 succeeding taxable years as a subtraction. z. Expenses incurred to buy and install handrails in an existing elevator in a healthcare facility (as defined in Section 19-114 of the Health-General Article) or other building in which at xc. Any amount included in federal adjusted gross income as a result of a distribution to a designated beneficiary from a Maryland ABLE account, unless it is a refund or nonqualified distribution. Designated beneficiary means a designated beneficiary as defined in § 18-19C-01 of the Education Article. xe. An amount included in federal adjusted gross income contributed by the State into an investment account under § 18-19A-04.1 of the Education Article during the taxable year. This includes amounts included in federal adjusted gross income contributed by the State into an investment account under the Maryland College Investment Plan. uu. Income related to the sale or redevelopment of race courses in Maryland. The subtraction includes the following: (1) the amount of gain recognized as a result of the (direct or indirect) sale of property within Pimlico Race Course in Baltimore City and Bowie Race Course Training Center in Prince George's County; and (2) the amount of income recognized as a result of any expenditure of funds (directly or indirectly) by the State of Maryland or Baltimore City with respect to the Pimlico site. yc. Union dues. Enter the amount of dues you paid for labor union membership attributable to an occupation, profession, or trade carried on wholly or partly in Maryland that is included in your federal adjusted gross income. Do not include (1) dues attributable to an occupation, profession, or trade carried on wholly outside of Maryland, (2) the portion of any contributions that provide funds for the payment of sick, accident, or death benefits, (3) contributions to a pension fund even if the union requires you to make contributions, or (4) any amounts of the contribution that are related to certain lobbying and political activities. This includes any amounts the union uses to influence legislators or executive branch officials or to participate in any political campaign or other political activities. If your union engages in any of these activities, it should provide you with the percentage of your union dues that it uses to conduct these activities. Do not claim this subtraction if you are self-employed and you claimed your union dues as a business expense on your federal return. Retain all records of your payment of union dues, and make them available upon request by the Comptroller's office. yd. Amount of the benefit payment provided to an individual or the family member of an individual as a result of the individual being injured or killed in the collapse of the Francis Scott Key Bridge. ye. Amount of tuition assistance provided to a student who is an eligible dependent or surviving spouse of a fallen transportation worker. A "fallen transportation worker" means an individual (1) whose occupation is in the construction, rehabilitation, or operation of a transportation facility or transportation facilities project in Maryland, and (2) who died, on or after January 1, 2022, as a result of an accident occurring while the individual was performing duty necessary for the construction, maintenance, rehabilitation, or operation of a transportation facility or transportation facilities project in Maryland. Tuition assistance that qualifies for this subtraction is paid under the Fallen Transportation Workers Scholarship Program. yf. Amount of income included in federal adjusted gross income attributable to refunds or credits applied to your electricity bill as "Legislative Energy Relief Refunds." Do not include any refund amounts that you did not report as income on your federal income tax return. PART II - Subtractions under Tax General Article § 10-208 To the extent that one or more of these items apply to your Maryland income, you must prorate the subtraction to include only that part attributable to Maryland on the appropriate line in Part II of Form 505SU. Except as noted, or unless a different method more accurately attributes the subtraction to Maryland, the part attributable to Maryland

least 50% of the space is used for medical purposes. ff. Amount of the cost difference between a conventional on-site sewage disposal and a system that uses nitrogen removal technology, for which the Department of Environment's payment assistance program does not cover. An individual must have applied to the Department of the Environment for assistance to claim the subtraction modification on the Form 505SU. Also, in order to claim the subtraction modification, the system that is purchased must be a system that utilizes nitrogen removal technology as per Environment Article of the Annotated Code of Maryland § 9-1108. kk. Qualified conservation program expenses up to $500 for an application approved by the Department of Natural Resources to enter into a Forest Conservation and Management Plan. ll. Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General. pp. Up to $1,500 of unreimbursed expenses that a foster parent incurs on behalf of a foster child. The foster parent must be approved by a local department to provide 24-hour care for a foster child in the house where the foster parent resides. A treatment foster parent licensed by a child placement agency may not claim the subtraction modification. Foster parent includes a kinship parent. The expenses must be approved as necessary by the local department of social services or the Montgomery County Department of Health and Human Services and may not include an expense for which the foster parent receives an allowance or reimbursement from any public or private agency. ss. A living individual may deduct up to $10,000 of unreimbursed travel expenses, lodging expenses or lost wages, paid or incurred, during the taxable year that are attributable to the donation of all or part of one or more of the individual's liver, kidney, pancreas, intestine, lung, or bone marrow to another individual for organ transplant. If filing a joint return, each individual may claim up to the maximum amount allowed. tt. A full-time classroom teacher who teaches Kindergarten to grade 12 in an elementary or secondary school in the State of Maryland for an academic year ending during the taxable year may subtract up to $250 of unreimbursed expenses paid or incurred during the taxable year for the purchase of classroom supplies used by: 1) students in the classroom; or 2) the teacher to prepare for or during classroom teaching. An individual may not subtract any expense that is subtracted from federal adjusted gross income under §62 of the Internal Revenue Code. If filing a joint return, each individual may claim up to the maximum amount allowed. xx. Amount of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities that are registered with the Comptroller (the maximum subtraction amount is not to exceed $1,000 per taxable year). To qualify for this subtraction, you must enter the value of the donation and the name of each qualified charitable entity to which a donation was made. The Comptroller may verify the donation with the qualified charitable entity. yb. Amount of ordinary and necessary expenses, including a reasonable allowance for salaries or compensation, paid or incurred during the taxable year in carrying on a trade or business as a State licensed or registered cannabis grower, processor, dispensary, or any other cannabis establishment licensed or registered by the State, only if the deduction for ordinary and necessary expenses is disallowed under Section 280E of the Internal Revenue Code. You must include your Maryland Cannabis Administration business license or registration number on the line provided. If you are claiming the subtraction for expenses incurred under multiple license or registration numbers, only one number is required to be included. You are required to provide proof of Maryland Cannabis Administration business licenses or registrations and these expenses to the Comptroller upon request. For more information, visit marylandcomptroller.gov.

# PART III

The share of net Maryland subtractions arising from a pass-through entity or fiduciary and passed through to you. Determine the appropriate amount of these subtractions; include the total amount on the appropriate line in Part III of Form 505SU. b. Net Maryland subtractions from Maryland Schedule K-1 (510/511) for your share of income from pass-through entities or fiduciaries not attributable to decoupling. dp. Net subtraction decoupling modification from a pass-through entity. See Form 500DM and Administrative Release 38. Line 24. TOTAL SUBTRACTIONS. Add Lines 22 and 23. NOTE: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2025, the Comptroller will provide additional instruction on the use of Form 502LU. The amount on Line 4 of Form 502LU is added to Line 6 Total additions. ADJUSTED GROSS INCOME (AGI) FACTOR You must adjust your standard or itemized deductions and exemptions using the AGI factor calculated in the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A). Carry this amount to six decimal places. NOTE: If Maryland adjusted gross income before subtractions (Line 2) is 0 or less, use 0 as your factor. If your federal adjusted gross income (Line 1) is 0 or less and Line 2 is greater than 0, use 1 as your factor. ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) 1. Enter your federal adjusted gross income (from Line 17, column 1) ..... $ ______________ 2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from Line 25) .. $ ______________ 3. AGI factor. Divide Line 2 by Line 1 and enter on Form 505, Line 26e. If greater than 1.000000, enter 1.000000 STANDARD DEDUCTION.

Complete Line 26a only if you are not itemizing deductions. The STANDARD DEDUCTION METHOD gives you a standard deduction based on your filing status without the need to itemize deductions. If your filing status is single, dependent, or married filing separately, your standard deduction amount is $3,350. If your filing status is married filing jointly, head of household, or qualifying surviving spouse, your standard deduction amount is $6,700. Write the amount on Line 26a of Form 505. Then follow the instructions for EXEMPTIONS. You must adjust the total standard deduction on Line 26a using the AGI factor from the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) in Instruction 14. Enter this AGI factor on Line 26f. ITEMIZED DEDUCTIONS.

Copy the amount from Federal Form 1040, Schedule A, Line 17, Total Itemized Deductions, on Line 26b of Form 505. Certain items of federal itemized deductions are not eligible for State purposes and must be subtracted from Line 26b. State and local income taxes used as a deduction for federal purposes must be entered on Line 26c (there are certain limitations on the deduction amount of state and local tax. For more information, visit marylandcomptroller.gov). Also, any amounts deducted as contributions of Preservation or Conservation Easements for which a credit is claimed

on Form 502CR must be added to Line 26c. Complete Lines 26b through 26f and enter the result on Line 26. If your federal adjusted gross income exceeds $200,000 ($100,000 for married individuals filing separately), then your itemized deduction is subject to phaseout. Complete Worksheet 16A and input the phaseout amount on Line 26d. You are not required to itemize deductions on your Maryland return because you have itemized deductions on your federal return. Figure your tax each way to determine which method is best for you. Your itemized deductions are limited to those deductions related to Maryland income. You must adjust the net itemized deductions on Line 26e using the AGI factor. On Line 26f enter the AGI factor from the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) in Instruction 14. If your unreimbursed business expenses include depreciation to which an adjustment is required for Maryland purposes, complete Form 500DM to calculate the addition modification "j" or subtraction modification "bb." EXEMPTION ALLOWANCE COMPUTATION. You must adjust the total exemption amount on Line 28 using the AGI factor from the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) in Instruction 14 to figure your Maryland exemption allowance.

# FIGURE YOUR MARYLAND TAXABLE NET

INCOME. Subtract Line 30 from Line 27 to compute your Maryland taxable income. Line 31. MARYLAND TAXABLE NET INCOME. Subtract Line 30 from Line 27 to compute your Maryland taxable income. Line 31a. NET CAPITAL GAIN INCOME SUBJECT TO ADDITIONAL TAX. If you reported federal adjusted gross income of more than $350,000 on Line 17, Col - umn 1 and capital gain income on Line 7, Column 2, certain net capital gain income is subject to additional tax. To find your net capital gain income subject to the additional tax, com plet e and attach Maryland Form 502CG to your individual Mary land income tax return. See Form 502CG instructions for ad diti onal information. FIGURE YOUR MARYLAND TAX. Complete Form 505NR to figure your tax. The instructions are on Page 2 of the form. The 2025 Maryland tax rate schedules are shown so you can see the tax rate that applies to all levels of income; however, do not use them to figure your tax. Instead use the tax tables if your income is under $50,000; otherwise, use the appropriate row in the MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES (19A) at the end of the tax tables to figure your tax. The tax tables and the MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES I AND II have been based on these tax rate schedules.

# MARYLAND TAX RATE SCHEDULES

Tax Rate Schedule I For taxpayers filing as Single, Married Filing Separately, or as Dependent Taxpayers. This rate is also used for taxpayers filing as Fiduciaries. If taxable net income is: Mary land Tax is: At least: but no t over: $1 $1,0 00 2.00 % of taxable net income $1,001 $2,0 00 $20. 00 plus 3.00% of exc ess over $1,0 00 $2,001 $3,0 00 $50. 00 plus 4.00 % of exc ess over $2,0 00 $3,001 $100 ,000 $90. 00 plus 4.75 % of exc ess over $3,0 00 $100,001 $125 ,000 $4,6 97.50 plus 5.00% of exc ess over $100 ,000 $125,001 $150 ,000 $5,9 47.50 plus 5.25% of exc ess over $125 ,000 $150,001 $250 ,000 $7,2 60.00 plus 5.50% of exc ess over $150 ,000 $250,001 $500 ,000 $12, 760.00 plus 5.75% of exc ess over $250 ,000 $500,001 $1,0 00,000 $27, 135.00 plus 6.25 % of exc ess over $500 ,000 $1,000,001 _______ $58, 385.00 plus 6.50 % of ex cess over $ 1 ,0 00 ,000 Tax Rate Schedule II For taxpayers filing as Married Filing Jointly, Head of Household, or for Qualifying Surviving Spouse. If taxable net income is: Mary land Tax is: At least: but no t over: $1 $1,0 00 2.0 0% of taxable net income $1,001 $2,0 00 $20. 00 plus 3.00% of exc ess over $1,0 00 $2,001 $3,0 00 $50. 00 plus 4.00 % of exc ess over $2,0 00 $3,001 $150 ,000 $90. 00 plus 4.75 % of exc ess over $3,0 00 $150,001 $175 ,000 $7,0 72.50 plus 5.00% of exc ess ove $150 ,000 $175,001 $225 ,000 $8,32 2.50 plus 5.25% of exc ess over $175 ,000 $225,001 $300 ,000 $10, 947.50 plus 5.50% of exc ess over $225 ,000 $300,001 $600 ,000 $15, 072.50 plus 5.75% of exc ess over $300 ,000 $600,001 $1,2 00,000 $32, 322.50 plus 6.25 % of e xcess over $600 ,000 $1,200,001 ____ ___ $69, 822.50 plus 6.50 % of exc ess over $1,2 00,000 Line 32c. RECAPTURED CREDIT Recaptured Credit from Part DD. Enter the amount of recaptured credit from Part DD, Line 1 on the 502CR. Line 32d. ADDITIONAL TAX ON NET CAPITAL GAIN INCOME. If you reported federal adjusted gross income of more than $350,000 on Line 17, Column 1 and capital gain income on Line 7, Column 2, certain net capi - tal gain income is subject to additional tax. See Form 502CG instructions for additional information. Multiply the amount on Line 31a by .02. ITEMIZED DEDUCTION PHASEOUT WORKSHEET (16A) 1. Enter your federal adjusted gross income from Line 17 of Form 505. ....................... 1. 2. Itemized Deduction Phaseout Income Threshold ... 2. $100,000 3. Income in excess of threshold (subtract Line 2 from Line 1, if less than 0 enter 0). ............ 3. 4. Itemized Deduction Phaseout Amount (multiply Line 3 by .075). ................... 4. 1. Enter your federal adjusted gross income from Line 17 of Form 505. ....................... 1. 2. Itemized Deduction Phaseout Income Threshold. .. 2. $200,000 3. Income in excess of threshold (subtract Line 2 from Line 1, if less than 0 enter 0). ............ 3. 4. Itemized Deduction Phaseout Amount (multiply Line 3 by .075). ................... 4. Enter the result on Line 26d of Form 505. IF YOUR FILING STATUS IS : Single, Married Filing Jointly, Head Of Household, Qualifying Surviving Spouse, or Dependent IF YOUR FILING STATUS IS : Married Filing Separately

# POVERTY LEVEL AND OTHER CREDITS

FOR INDIVIDUALS AND BUSINESSES. The earned income credit is not available to be claimed for tax year 2025. Line 33. POVERTY LEVEL CREDIT. If your earned income and federal adjusted gross income are less than or equal to the poverty level income for the number of persons in family/household on your federal tax return, you may be eligible for the poverty level credit. You are not eligible for this credit if you checked filing status 6 (dependent tax p ayer) on your Maryland income tax return. Generally, if your Maryland state tax exceeds 50% of your fed - eral earned income credit and your earned income and federal adjusted gross income are less than or equal to the poverty income guidelines from the worksheet, you may claim a credit of 5% of your earned income multi p lied by the Maryland income factor. Complete the POVERTY LEVEL CREDIT WORKSHEET (20A) to calculate the amount to enter on Line 33 of Form 505. This is not a refundable credit. Line 34. OTHER INCOME TAX CREDITS FOR INDIVIDU - ALS. Enter the total of your personal income tax credits as listed below. Complete and submit Form 502CR with Form 505. A. CREDITS FOR INCOME TAXES PAID TO OTHER STATES. This credit is not available for nonresident taxpayers. B. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES **THIS CREDIT IS NOT AVAILABLE FOR NONRESI - DENT TAXPAYERS** C. QUALITY TEACHER INCENTIVE CREDIT. If you are a Maryland qualified teacher who paid tuition to take grad - uate-level courses required to maintain certification, you may be eligible for a tax credit. d. CREDIT FOR AQUACULTURE OYSTER FLOATS. If you purchased a new aquaculture oyster float during the tax year, you may be entitled to a credit of up to $500 for the cost of the float. e. LONG-TERM CARE INSURANCE CREDIT. If you paid a premium for a long-term care insurance policy for certain Maryland resident family members, you may be eligible for a tax credit. F. CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS. Individuals may be eligible for a tax credit for an easement conveyed to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Founda - tion, or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, for - est land, watersheds, significant ecosystems, view sheds or historic properties. 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 Form 502CR. PTE members who are eligible for this credit must electronically claim the credit on Form 500CR. g. VENISON DONATION TAX CREDIT Individuals who hunt and harvest antlerless deer and then donate the processed meat to an organization exempt from taxation under § 501(c) (3) of the Internal Revenue Code may claim a credit against their State personal income tax. The credit amount is $75 per donated deer. The maximum credit amount is $300 unless the individual harvested the deer in accordance with a Deer Management Permit. No portion of the credit can be carried forward or exceed the amount incurred to butcher and process the donated deer. All individuals who claim the credit must comply with State hunting laws and regulations. The credit may be claimed on Part G of Form 502CR. h. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Communi - ty Assistance Programs may be eligible for a tax credit of 50% of approved contributions with a maximum credit of $250,000 on Form 500CR (See Instruction 12, letter code c). Individuals who make a nonbusiness contribution may also be eligible for this tax credit, and may elect to claim this credit on Part H of Form 502CR instead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. PTE members claim this credit on Form 500CR (See Instruction 12, letter code c). i. ENDOW MARYLAND TAX CREDIT. Businesses that do - nate $500 of cash or publicly traded securities to a qualified permanent endowment fund at an eligible community foundation may be eligible for a tax credit of 25% of the approved donation with a maximum credit of $50,000 on Form 500CR (See Instruction 12, code letter c). Individuals who make an approved donation may also be eligible for this tax credit, and may elect to claim this credit on Part I of Form 502CR instead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. PTE members claim this credit on Form 500CR (See Instruction 12, letter code c). Note: If you claim the Endow Maryland Tax Credit, the amount of approved donations which qualify you for this credit is an addition to income and must be included on Line 19. (See Instruction 12, letter code c). j. PRECEPTORS IN AREAS WITH HEALTH CARE WORK - FORCE SHORTAGES TAX CREDIT If you are a qualified licensed physician, a qualified physician, or a qualified nurse practitioner who served without compensation as a pre - Poverty Level Credit I f you checked filing status 6 on your Maryland return, you are not eligible for this credit. 1. E nter the amount from Line 21, of Form 505. If you checked filing status 3 (married filing separately) and you filed a joint federal return enter your joint federal adjusted gross income plus any Maryland additions ............. 1. __________________ 2 . E nter the total of your salary, wages, tips and other employee compensation and net profit from self-employment here, and on Line 3a of Form 505NR, if Line 3a is currently blank.. ................................... 2. __________________ 3 . F ind the number of persons in your family/household from the chart that is the s ame as the number of persons entered on your federal tax return. Enter t he income level that corresponds to the number of persons in yo ur family/household ....................................... 3. __________________ 4 . E nter the amount from Line 1 or 2, whichever is larger ................. 4. __________________ C ompare Lines 3 and 4. If Line 4 is greater than Line 3, STOP HERE. You do not qualify for this credit. If Line 3 is greater than or equal to Line 4, continue to Line 5. 5 . M ultiply Line 2 by 5% (.05) .................................... 5. __________________ 6 . Multiply Line 5 by the Maryland income factor (from Line 9 of Form 505NR) ............................................... 6. __________________ E nter that amount here and on Line 33 of Form 505. POVERTY LEVEL CREDIT WORKSHEET (20A)

POVERTY INCOME GUIDELINES NUMBER OF PERSONS IN FAMILY/

# HOUSEHOLD INCOME LEVEL

1 $ 15,650 2 $ 21,150 3 $ 26,650 4 $ 32,150 5 $ 37,650 6 $ 43,150 7 $ 48,650 8 $ 54,150 For families/households with more than 8 persons, add $5,500 for each additional person.

ceptor, you may be eligible to claim a nonrefundable credit against your State tax liability. k. INDEPENDENT LIVING TAX CREDIT An individual may claim a credit against their Maryland State income tax equal to 50% of the qualified expenses incurred during a taxable year to install accessibility and universal visitability features to or within a home. The qualified expenses incurred must be certified by the Department of Housing and Community Development. See instructions for Form 502CR. L. ENDOWMENTS OF MARYLAND HISTORICALLY BLACK COLLEGES AND UNIVERSITIES TAX CREDIT. Taxpayers making donations to a qualified permanent 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 donations. Taxpayers who make an approved donation and certified as eligible for this tax credit may claim the credit on Part L of Form 502CR instead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. For additional information regarding of any of these income credit, visit marylandcomptroller.gov. Line 35. BUSINESS INCOME TAX CREDITS. You must file your tax return electronically to claim the following business tax credits from Form 500CR : Enterprise Zone Tax Credit,

# Maryland Disability Employment Tax Credit, Job Creation Tax

Credit, Community Investment Tax Credit, Businesses That Create New Jobs Tax Credit, Automated Defibrillator Tax Credit for Restaurants, Innovation Incentive Tax Credit, Employer- Provided Long-Term Care Insurance Tax Credit, Security Clearance Cost Tax Credit, First Year Leasing Cost Tax Credit for Small Business, Research and Development Tax Credit, Commuter Tax Credit, Work Opportunity Tax Credit, One

# Maryland Economic Development Tax Credit, Endow Maryland

Tax Credit, Endowments of Maryland Historically Black Colleges and Universities Tax Credit, Preservation and Conservation Easements Tax Credit, Apprentice Employee Tax Credit, Qualified Farms Tax Credit. For additional information regarding any of the above income tax credits, see Form 500CR Instructions available at marylandcomptroller.gov.

# TOTAL MARYLAND TAX AND

CONTRIBUTION. Add any contribution amounts from Lines 38 through 42 to your Maryland tax on Line 37 and enter the total on Line 43.

# CHESAPEAKE BAY AND ENDANGERED SPECIES FUND

You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due.

# DEVELOPMENTAL DISABILITIES SERVICES AND SUPPORT FUND

You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due.

# MARYLAND CANCER FUND

You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due.

# FAIR CAMPAIGN FINANCING FUND

You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due.

# MARYLAND VETERANS TRUST FUND

You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due IMPORTANT: If there are not sufficient credits (Lines 44-48) or other payments to satisfy your tax and the contribution you have designated, the contribution amounts will be reduced. If you have entered amounts for contribution to multiple funds, any reduction will be applied proportionately. TAXES PAID AND REFUNDABLE CREDITS. Write your taxes paid and credits on Lines 44-48. Do not use Line 44 to report withholding from a nonresident real estate transaction; see instructions for Lines 45 and 47. Instructions for each line: Line 44. Write the total Maryland and local tax withheld as shown on the wage and tax state me nts (Forms W-2, W-2G or 1099(s)) you have received. Add up the amounts identified as Maryland tax withheld on each form and write the total on Line 44. Attach Forms W-2, W-2G and 1099(s) to your return if Maryland tax was withheld. You will not get credit for your withholding if you do not attach Forms W-2, W-2G or 1099(s) substantiating Maryland withholding. IMPORTANT: Your wage and tax statements contain many numbers. Be sure you add only the amounts identified as Maryland state tax withheld. Do not enter estimated tax paid on this line. Line 45 . If you sold real property in Maryland while a nonresident, you must also attach the following documentation to the return: • A copy of your federal return, including all schedules, state - ments, and attachments; • A copy of the Settlement Statement (HUD-1) for the sale; AND • Form MW506NRS. Line 46. Enter on Line 46 the total of: a. Maryland estimated tax payments, b. Amount of overpayment applied from your 2024 return, c. Payments made with a request for an automatic extension of time to file your 2025 return, (see the instructions for Form PV found on the Payment Voucher Worksheet (PVW) for Estimated Tax and Extensions Payments). NOTE: Estimated tax payments are required if you expect to receive any income from which no tax or not enough Maryland tax will be withheld. See the instructions for Form PV found on the PVW. Line 47. If you were a member of a pass-through entity doing business in Maryland and the entity paid non re sident tax on your behalf, enter the amount on Line 47. You must attach a statement from the entity showing the amount of tax paid on your behalf. If you participated in a nonresident real estate transaction as a member of a pass-through entity that paid taxes on your behalf you must report this payment here. Line 48. REFUNDABLE INCOME TAX CREDITS. Enter the amount from Line 10, Part CC of Form 502CR. 1. Student Loan Debt Relief Tax Credit **THIS CREDIT IS NOT AVAILABLE FOR NONRESIDENT TAXPAYERS** 2. Maryland Historic Revitalization Tax Credit is allowed for a certain percentage of qualified rehabilitation expenditures as certified by the Maryland Historical Trust. Attach Form 502S and the certification. 3. Refundable Business Income Tax Credits refundable part only. If you are claiming a business income tax credit, you must file electronically. See Form 500CR Instructions at marylandcomptroller.gov for One Maryland Economic Development Tax Credit, Innovation Incentive Tax Credit (for Investors only), Biotechnology Investment Incentive Tax Credit, Film Production Activity Tax Credit, Theatrical

Production Tax Credit, Small Business Research and Development Tax Credit, and Catalytic Revitalization Projects and Historic Revitalization Tax Credit. 4. IRC Section 1341 Repayment If you repaid an amount reported as income on a prior year tax return this year that was greater than $3,000, you may be eligible for a Repayment Credit. For additional information, see Administrative Release 40. 5. Catalytic Revitalization Projects and Historic Revitalization Tax Credit. If you are an individual, business entity or nonprofit organization, you may claim either: (1) for a project issued a single tax credit certificate on completion, a tax credit in an amount equal to 20% of the amount stated in the final tax credit certificate issued by the Department of Housing and Community Development (DHCD) for 5 consecutive taxable years beginning with the taxable year in which the Catalytic Revitalization Project is completed, or (2) for a phased project issued a tax credit certificate on completion of a phase, a tax credit in an amount equal to the full amount stated in the final tax credit certificate for the taxable year in which the certificate was issued by DHCD for the completion of a phase of the Catalytic Revitalization Project. See Form 502CR instructions. 6. Reserved 9. PTE Tax Paid on Members' Distributive or Pro Rata Share of Income. Per Senate Bill 496 of 2021, if you are a member of a PTE (pass-through entity) or a beneficiary of a business trust which elected to pay the tax imposed with respect to members' distributive or pro rata shares, you may be entitled to a credit for your share of that tax paid. See Form 502CR Instructions and attach Maryland Schedule K-1 (Form 510/511) issued to you. You must add back the amount of this credit. NOTE: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2025, the Comptroller will provide additional instruction on the use of Form 502LU. The amount on Line 4 of Form 502LU is added to Line 6 Total additions. OVERPAYMENT OR BALANCE DUE. Calculate the Balance Due (Line 50) or Overpayment (Line 51). Read the instructions for UNDER PAYMENT OF ESTIMATED TAX and then go to BALANCE DUE or OVER - PAYMENT.

# UNDERPAYMENT OF ESTIMATED TAX

If you had income that did not have tax withheld or did not have enough tax withheld during the year, you may have owed an estimated tax. All taxpayers should refer to Form 502UP to de - termine if they owe interest because they underpaid estimated tax during the year. If you owe interest, then complete Form 502UP and write the amount of interest (Line 18 of Form 502UP) on Line 54 in the appropriate box. Attach Form 502UP. Generally, you do not owe interest if: a. You owe less than $500 tax on income that is not subject to withholding; b. Each current year payment, made quarterly as required, is equal to or more than one-fourth of 110% of last year's tax; OR c. You made quarterly payments during the year that equal 90% of this year's tax. Special rules apply if your gross income from farming or fish - ing is at least two-thirds of your total estimated gross income. See Form 502UP for additional information and instructions for claiming this exemption from interest.

# INTEREST FOR LATE FILING

Interest is due at the rate of 10.8133% annually or 0.9011% per month for any month or part of a month that a tax is paid after the original due date of the 2025 return but before January 1, 2027. For assistance in calculating interest for tax paid on or after January 1, 2027, visit marylandcomptroller.gov . Penalty up to 10% may be assessed by the Comptroller of Maryland for failing to pay any tax, or failing to file a tax return, when due.

# TOTAL INTEREST

Enter the total of interest for underpayment of estimated tax and interest for late filing on Line 54 of Form 505.

# BALANCE DUE

If you have a balance due on Line 50, add this amount to any amount on Line 54. Enter the total on Line 55.

# OVERPAYMENT

If you have an overpayment on Line 51, the Revenue Admin - istration Division will refund any amount of $1.00 or more. If you want part or all of your overpayment credited to your 2025 estimated tax, then write the amount you want credited on Line 52. Overpayments may first be applied to previous year's tax liabilities or other debts as required by federal or state law. If you must pay interest for underpayment of estimated tax, enter the amount of interest from Line 18 of Form 502UP on Line 54. Subtract Lines 52 and 54 from your over payment (Line 51). This is the amount of your refund. Write this amount on Line 53. No refunds of less than $1.00 will be sent. If the amount on Line 54 is more than the overpayment on Line 51 of Form 505, enter zero (0) on Lines 52 and 53. Then sub - tract Line 51 from Line 54 and enter the result on Line 55. If you prefer, you may leave Line 54 blank and the Revenue Adminis - tration Division will calculate the interest charges and send you a bill. See Instructions 24 and 25 regarding signatures, attach - ments, and mailing.

# DIRECT DEPOSIT OF REFUND

To comply with banking and National Automated Clearing House Association (NACHA) rules, we ask you to indicate by checking the appropriate box on your return if the state refund is going to an account outside the United States. If you indicate that this is the case, STOP! do not enter your routing and ac - count numbers, as the direct deposit option is not available to you. We will send you a paper check. By choosing direct deposit of your refund and checking the ap - propriate box, you authorize the State of Maryland to disclose to your bank, to the State's depository bank and their finan - cial institution partners, and NACHA any tax return information necessary to make the deposit, such as your refund amount, your name, and the name(s) as it appears on the bank account. Complete Lines 56a, b, c, and d of Form 505 if you want us to deposit your refund directly into your account at a bank or other financial institution (such as a mutual fund, brokerage firm or credit union) in the United States.

Check with your financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers. If you enter incorrect account or omit any required information, the State of Maryland will not be respon - sible for recovering that refund and/or for making direct deposit payment electronically. Line 56a: Check the appropriate box to identify the type of account that will be used (checking or savings). You must check one box only, or a refund check will be mailed. Line 56b: The routing number must be nine digits. If the first two digits are not 01 through 12 or 21 through 32, the direct deposit will be rejected and a check sent instead. If you are not sure of the correct routing number or if your check states that it is payable through a financial institution different

from the one at which you have your checking account, contact your financial institution for the correct routing number.

# Line 56c : The account number can be up to 17 characters

(both numbers and letters). Omit spaces, hyphens and other special symbols. Enter the number from left to right and leave any unused spaces blank. Line 56d: Indicate the name(s) as it appears on the bank account. If we are notified by the financial institution that the direct deposit is not successful, a refund check will be mailed to you. Have a bank statement for the deposit account available if you contact us concerning the direct deposit of your refund.

# DISCLOSURE

By requesting a direct deposit of your Maryland tax refund and entering your bank account number, routing number, account type, and name(s) as it appears on your bank account and on your income tax return, you authorize the Comptroller's Office to disclose this information regarding your refund amount to the Maryland State Treasurer's Office (who performs banking services for the Comptroller's Office).

# SPLITTING YOUR DIRECT DEPOSIT

If you would like to deposit portions of your refund (Form 505, Line 53) to multiple accounts, do not complete any direct deposit information on your income tax return (Form 505). Instead, you must enter code number 588 in one of the code number Lines on page 3 of your return, and complete and attach Form 588. NOTE: You may not use Form 588 if you are filing Form 502INJ, Maryland Injured Spouse Claim Form, or if you plan to deposit your refund in a bank outside the United States. Individual taxpayers have the option to use all or part of their Maryland income tax refund to purchase U.S. Series I Savings Bonds. See Form 588 for additional details.

# TELEPHONE NUMBERS, CODE NUMBERS,

S IGNATURES AND ATTACHMENTS. Sign and date your return, and enter your telephone numbers. Be sure to attach all required forms, schedules and statements.

# CODE NUMBERS

If special circumstances apply, you may not owe the interest for underpayment of estimated tax. Refer to Form 502UP for additional information. Enter the applicable code number in one of the code number lines on page 3 of your return. Enter code 300 if you are a farmer or fisherman or 301 if your income was received unevenly throughout the year. Attach your completed Form 502UP if you have entered code 301.

# TAX PREPARERS

If another person prepared your return, that person must also print name, sign the return and enter their Preparer's Tax Identification Number (PTIN). The preparer declares, under the penalties of perjury, that the return is based on all information required to be reported of which the preparer has knowledge. Income tax preparers who, for compensation, completed 100 or more original Maryland individual income tax returns (paper and electronic forms) for Tax Year 2024 are required to file all original individual income tax returns electronically for Tax Year 2025, except when a taxpayer specifically requests a preparer to file by paper or when a preparer has received a valid written waiver from the Comptroller. Penalties may be imposed for tax preparers who fail to sign the tax return and provide their PTIN or who failed to file electronically when required. At the bottom of the return at the signature area, we have provided a check box for you to authorize your preparer to discuss your return with us. Another check box is provided for you to authorize your preparer to not file your return electronically.

# SIGNATURES

You must sign your return. Your signature(s) signifies that your return, including all attachments, is, to the best of your knowledge and belief, true, correct and complete, under the penalties of perjury. Both spouses must sign a joint return. If your spouse cannot sign because of injury or disease and tells you to sign, you can sign your spouse's name in the proper space on the return followed by the words "By (your name), spouse." Be sure to also sign in the space provided for your signature. If a power of attorney is necessary, complete Form 548 and attach to your return.

# ATTACHMENTS

For returns with payment by check or money order, attach the payment to the Form PV. The Form PV and payment are placed before the Form 505 for mailing purposes. The Form PV and payment are not attached to the Form 505. Be sure to attach wage and tax statements (Forms W-2, W-2G and 1099(s)) to the front of your Form 505 if Maryland tax was withheld . Also attach all other forms (except Form PV), K-1s, schedules and statements required by these instructions. These documents should be attached and placed after page 4 of the Form 505. E LECTRONIC FILING, MAILING, AND P AYMENT INSTRUCTIONS AND DEADLINES.

# ELECTRONICALLY FILING YOUR RETURN

The fastest way to file your return and receive your refund is to file electronically and request direct deposit. If you request direct deposit on your electronic return your refund should be in your bank account within 72 hours of acknowledgement from the Revenue Administration Division. You may request electronic funds withdrawal (direct debit) payments on your electronic return. If you both file and pay electronically, your return is due April 15th. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. However, you will have until April 30th to make your electronic payment. Note: An online payment where the bank mails the Comptroller of Maryland a paper check is not considered an electronic payment. You may file your return electronically through your personal computer. Do not send a paper copy of the return you electronically filed. For more information, visit marylandcomptroller.gov .

# ELECTRONIC PAYMENT OF BALANCE DUE

If your paper or electronic tax return has a balance due, you may pay electronically at marylandcomptroller.gov by selecting Bill Pay. The amount that you designate will be debited from your bank or financial institution on the date that you choose.

# PAYMENT BY CHECK OR MONEY ORDER

Make your check or money order payable to "Comptroller of Maryland." Use blue or black ink. Do not use red ink or pencil. You must include the tax year, tax type, and social security number/ individual taxpayer identification number if filing individually. If filing jointly, you must include the social security number/ ITIN of the primary taxpayer on the check or money order. Failure to include this information will delay the processing of your payment. DO NOT SEND CASH. Your check or money order should be attached to the completed Form PV. Do not attach the check or money order to your return.

# ALTERNATIVE PAYMENT METHODS

For alternative methods of payment, such as a credit card, visit marylandcomptroller.gov . NOTE: Credit card payments are considered electronic payments for the purpose of the April 30th extended due date if you filed your return electronically by April 15th. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. ELECTRONIC 1099G At the bottom of the return in the signature area, we have

provided a check-box just above the signature for you to indicate that you agree to receive your statement of refund (Form 1099G) electronically. Visit marylandcomptroller.gov to print an electronic form 1099G or to request form 1099G in paper form. If you have requested an electronic 1099G, we will notify you by email in January that your 1099G is available to be viewed and printed at our website if you are a registered user. Note: We can only honor your request on an electronically filed return or through your registered request on our website. If you are filing a tax form by paper, we do not capture this request and therefore cannot honor your request to send you an electronic Form 1099G under current IRS regulations.

# MAILING YOUR RETURN

For returns filed with payments, attach check or money order to Form PV. Make check or money order payable to Comptroller of Maryland. Do not attach Form PV or check/money order to Form 505. Place Form PV with attached check/money order on top of Form 505 and mail to: C omptroller of Maryland P ayment Processing P O Box 8888 A nnapolis, MD 21401-8888 For returns filed without payments, mail your completed return to: C omptroller of Maryland Revenue Administration Division 1 10 Carroll Street A nnapolis, MD 21411-0001 Sending your return by certified mail will not result in special handling and may delay your refund. Private Delivery Services If you wish to send your items by a private delivery service (such as FedEx or UPS) instead of the U.S. Postal Service, use the following address: C omptroller of Maryland R evenue Administration Division 1 10 Carroll Street A nnapolis, MD 21411-0001 410-260-7980

# DUE DATE

Returns must be mailed by April 15, 2026, for calendar year taxpayers. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. Persons filing on a fiscal year basis should see Instruction 26.

EXTENSION OF TIME TO FILE Follow the instructions for Form PV found on the PAYMENT

# VOUCHER WORKSHEET FOR ESTIMATED TAX AND

EXTENSION PAYMENTS (PVW) to request an automatic extension of the time to file your 2025 return. Filing this form extends the time to file your return, but does not ex t end the time to pay your taxes . Payment of the expect e d tax due is required with Form PV by April 15th. If any due date falls on a Saturday, Sunday, or legal holiday, the return must be filed by the next business day. You can file and pay by credit card or electronic funds withdrawal (direct debit) on our website. If no tax is due and you requested a federal extension, you do not need to file Form PV or take any other action to obtain an automatic six-month extension . If no tax is due and you did not request a federal extension, file your extension online at marylandcomptroller.gov or by phone at 410-260- 7829. Only submit Form PV if tax is due.

# COMBAT ZONE EXTENSION

Maryland allows the same six-month extension for filing and paying personal income taxes for military and support personnel serving in a designated combat zone or qualified hazardous duty area and their spouses as allowed by the IRS. For more detailed information visit irs.gov . If you are affected by the extension enter 912 in one of the code number lines on page 3. FISCAL YEAR. You must file your Maryland return using the same tax year and the same basis (cash or accrual) as you used on your federal return. To file a fiscal year return, complete the fiscal year information at the top of Form 505, and print "FY" in bold letters in the upper left hand corner of the form. Whenever the term "tax year" appears in these instructions, fiscal year tax p ayers should understand the term to mean "fiscal year." Use the 2025 forms for fiscal years which begin during calendar year 2025. Fiscal year returns are due on the 15th day of the 4th month following the close of the fiscal year.

# SPECIAL INSTRUCTIONS FOR MILITARY

TAXPAYERS. Instructions and worksheets referenced are in the resident booklet. For more information, see Administrative Release 1. PART-YEAR RESIDENTS. If you moved into or out of Maryland during 2025 AND received taxable Maryland income both while you were a resident and while you were a nonresident AND you are required to file a federal return, you are required to file two returns with the State of Maryland. Complete your resident return (Form 502) using the instructions for part-year residents. Complete your nonresident return (Form 505) using the instructions in this booklet with the following exceptions:

# INCOME AND ADJUSTMENTS

Treat your Maryland resident income as non-Maryland income. This amount is included as a subtraction on Line 6b of Form 505NR. You will be taxed on this income on your resident return.

# STANDARD DEDUCTION

Your combined total standard deduction may not exceed the maximum amount for your filing status.

# EXEMPTIONS

Each exemption is limited to a maximum of $3,200 and is subject to further reduction using the chart in Instruction 10. Your exemption must be prorated on the resident and nonresident returns based on Maryland income.

POVERTY LEVEL CREDITS You must prorate your poverty level credits based on Maryland income.

# WITHHOLDING AND ESTIMATED TAX PAYMENTS

You must allocate your total payments between your two returns. PASS-THROUGH ENTITIES (PTE) MAY

# FILE A COMPOSITE INCOME TAX RETURN

( FORM 510C) ON BEHALF OF QUALIFIED N ONRESIDENT INDIVIDUAL MEMBERS. Note: A single member entity cannot file Form 510C. Nonresident members other than individuals may not participate in the composite return. Beginning tax year 2025, nonresident individual members to whom net capital gain income subject to Maryland tax was distributed may not participate in the composite return. The Maryland tax of each nonresident individual member is calculated using the rate of 6.50% plus the 2.25% special nonresident tax.

Nonresident individual members of a PTE doing business in the State who meet the composite return requirements contained in Administrative Release 6 and elect to be included in a composite return may not be required to file Maryland nonresident individual returns. Instead, the PTE doing business in the State may file a composite return on behalf of qualified nonresident individual members using Form 510C. For more information, see Administrative Release 6 at marylandcomptroller.gov .

# MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF MARYLAND

1 - Without overseas pay Must file a resident return (Form 502) and report all income from all sources, wherever earned. You must calculate the local portion of the tax regardless of whether you were stationed in Maryland or not. The location of your legal residence determines which county should be entered on your return. See Instructions 6 and 19. If you filed a joint federal return, see Instruction 7.

# MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF MARYLAND

2 - With overseas pay Same as above, may subtract up to $15,000 in military pay earned outside U.S. boundaries or possessions, depending upon total military income. If you filed a joint federal return, see

Instruction 7. MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS

# OF ANOTHER STATE

1 - With military income only. Not required to file a Maryland return. 2 - With military income and other income outside Mary - land. Not required to file a Maryland return. 3 - With military and other income earned in Maryland, single or with an unemployed civilian spouse. Must file a nonresident return (Form 505) reporting total income and subtracting military pay; and Form 505NR, subtract - ing unearned and non-Maryland income, then computing the Maryland taxable net income. Deductions and exemptions must be adjusted. The State of Maryland does not tax the military pay, and does not use the military pay to increase the tax liability imposed on other income earned in Maryland. 4 - With military income with or without other income earned in Maryland, and civilian spouse employed in Maryland. See Administrative Release 1 for guidance and application of the Military Spouses Residency Relief Act, amending the Ser - vicemembers Civil Relief Act.

# MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF ANOTHER STATE

5 - Both spouses in the military and not domiciled in Maryland and one or both have Maryland income. Must file a joint nonresident return. Ex - emptions and deductions must be ad - justed. Military personnel should be aware that there may be provisions for tax credits granted either by Maryland or another state when the same income is subject to tax by both states; however, military income is subject to tax only by the state of domicile. See Form 502CR and instructions. Read carefully the instructions provided by the state of legal residence for any possible credits allowed by that state.

# FILING RETURN OF DECEASED

TAXPAYER. Enter code 321 in one of the code number lines on page 3. Use the following special instructions:

# FILING THE RETURN

If an individual required to file an income tax return dies, the final income tax return shall be filed: a. By the personal representative (an executor or administra - tor) of the individual's estate; b. If there is no personal representative, by the decedent's surviving spouse; or c. Jointly by the personal representatives of each if both spouses are deceased.

# JOINT RETURN

If the spouse of the deceased taxpayer filed a joint federal return with the decedent, generally a joint Maryland return must be filed. The word "DECEASED" and the date of death should be written after the decedent's name at the top of the form. The name and title of any person, other than the surviving spouse, filing the return should be clearly noted on the form. Attach a copy of the Letters of Administration or, if the return is filed solely by the surviving spouse, attach a death certificate.

# ALL OTHER RETURNS

If the return is filed by the personal representative, write the words "Estate of" before the decedent's first name and the date of death after the last name. The name and title of the person filing the return should be clearly noted on the form. Attach a copy of the Letter(s) of Administration or Federal Form 1310. Note: A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. The address of the person claiming the deceased taxpayer's refund should be written on the Current Mailing Address lines, and the address of the deceased taxpayer should be written in the Maryland Physical address section on page 1 of Form 502. If there is no personal representative, write the word "deceased" and the date of death after the decedent's last name. The name and title of the person filing the return should be clearly noted on the form; and a copy of federal Form 1310 must be attached if requesting a refund. The form can be found at irs.gov .

# KILLED IN ACTION

Maryland will abate the tax liability for an individual who is a member of the U.S. Uniformed Services at death, and dies while in active service in a combat zone, a public health emergency

response area, or at any place from wounds, disease, or injury incurred while in active service in a combat zone. To obtain an abatement, a return must be filed. The abatement will apply to the tax year in which death occurred, and any earlier tax year ending on or after the first day the member served in a combat zone or public health emergency response area in active service. Maryland also will abate the tax liability of an individual who dies while a member of the uniformed services or civilian employee of the United States, if such death occurs as a result of wounds, disease, or injury incurred outside the United States in a public health emergency response, a terrorist, or military action. In the case of a joint return, Maryland applies the same rules for these taxpayers as does the IRS. For more information on filing a return, see Publication 3 Armed Forces Tax Guide available at irs.gov. Place code number 915 on one of the lines marked "code numbers" if you are filing a return for a taxpayer who was killed in action meeting the above criteria. AMENDED RETURNS. If you need to change a return that you have already filed, or if the IRS changes your return, you must file an amended return and include Form 505NR using the amended figures.

# FILING AN AMENDED RETURN

You must file an amended return to make certain changes on your original return. These include changes in income, filing status, amount of deductions, the number of exemptions and the amount of additions to income and subtractions from income. Note: Changes made as part of an amended return are subject to audit for up to three years from the date the amended return is filed. Use Form 505X and Form 505NR to file an amended return and in clude a copy of your federal return. To obtain forms and instructions visit marylandcomptroller.gov or email TAXFORMS@marylandtaxes.gov. You may also call 1-800-638- 2937 or from Central Maryland 410-260-7951.

# CHANGES TO YOUR FEDERAL RETURN

If the IRS makes any changes to your federal return, you must notify the State of Maryland. Send notification to the Revenue Administration Division within 90 days of the final determination of the changes by the IRS. If you file an amended federal return that changes your Maryland return, you must file an amended Maryland return.

# IF YOUR ORIGINAL RETURN SHOWED A REFUND

See 2025 Maryland Tax Table on next page. If you expect a refund from your original return, do not file an amended return until you have received your refund check. Cash the check; do not return it. If your amended return shows a smaller refund, send a check for the difference with the amended re - turn. If your amended return shows a larger refund, the Revenue Administration Division will issue an additional refund check.

# ADDITIONAL INFORMATION

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. Generally, a claim for a refund or overpayment credit must be filed within three years from the date the original return was filed or within two years from the date the original tax was paid, whichever is later. An original return filed early is considered filed on the date it was due. If a claim is filed within three years after the date the original return was filed, the credit or refund may not be more than that part of the tax paid within the three years, plus any extension of time for filing the return, immediately preceding the filing of the claim. If a claim is filed after the three-year period, but within two years from the time the tax was paid, the refund or credit may not be more than the tax paid within two years immediately before filing the claim for a refund or credit. A claim for refund based on a federal net operating loss carryback must be filed within three years from the due date of the return for the year of the net operating loss. If the claim for refund resulted from a federal adjustment or final decision of a federal court which is more than two years from the time the tax was paid, a claim for refund must be filed within one year from the date of the adjustment or final decision. 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. No refund for less than $1.00 will be issued. No payment of less than $1.00 is required.

INSTRUCTIONS: 1. Find the income range that applies to the amount you reported on Line 1 of Form 505NR. 2. Find the Maryland tax corresponding to your income range. 3. Enter the tax amount on Line 2 of Form 505NR. 4. This table does not include the local income tax or Special Nonresident Tax. 5. If your taxable income is $50,000 or more, use the Maryland Tax Computation Worksheet Schedules (19A) at the end of the tax table. 2025 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 3,000 3,000 3,050 91 3,050 3,100 94 3,100 3,150 96 3,150 3,200 98 3,200 3,250 101 3,250 3,300 103 3,300 3,350 105 3,350 3,400 108 3,400 3,450 110 3,450 3,500 113 3,500 3,550 115 3,550 3,600 117 3,600 3,650 120 3,650 3,700 122 3,700 3,750 124 3,750 3,800 127 3,800 3,850 129 3,850 3,900 132 3,900 3,950 134 3,950 4,000 136 4,000 4,000 4,050 139 4,050 4,100 141 4,100 4,150 143 4,150 4,200 146 4,200 4,250 148 4,250 4,300 151 4,300 4,350 153 4,350 4,400 155 4,400 4,450 158 4,450 4,500 160 4,500 4,550 162 4,550 4,600 165 4,600 4,650 167 4,650 4,700 170 4,700 4,750 172 4,750 4,800 174 4,800 4,850 177 4,850 4,900 179 4,900 4,950 181 4,950 5,000 184 5,000 5,000 5,050 186 5,050 5,100 189 5,100 5,150 191 5,150 5,200 193 5,200 5,250 196 5,250 5,300 198 5,300 5,350 200 5,350 5,400 203 5,400 5,450 205 5,450 5,500 208 5,500 5,550 210 5,550 5,600 212 5,600 5,650 215 5,650 5,700 217 5,700 5,750 219 5,750 5,800 222 5,800 5,850 224 5,850 5,900 227 5,900 5,950 229 5,950 6,000 231 If your taxable net income is... At least But less than Your Maryland tax is ... $ 0 $ 50 $ 0 50 75 1 75 100 2 100 150 3 150 200 4 200 250 5 250 300 6 300 350 7 350 400 8 400 450 9 450 500 10 500 550 11 550 600 12 600 650 13 650 700 14 700 750 15 750 800 16 800 850 17 850 900 18 900 950 19 950 1,000 20 1,000 1,000 1,050 21 1,050 1,100 22 1,100 1,150 24 1,150 1,200 25 1,200 1,250 27 1,250 1,300 28 1,300 1,350 30 1,350 1,400 31 1,400 1,450 33 1,450 1,500 34 1,500 1,550 36 1,550 1,600 37 1,600 1,650 39 1,650 1,700 40 1,700 1,750 42 1,750 1,800 43 1,800 1,850 45 1,850 1,900 46 1,900 1,950 48 1,950 2,000 49 2,000 2,000 2,050 51 2,050 2,100 53 2,100 2,150 55 2,150 2,200 57 2,200 2,250 59 2,250 2,300 61 2,300 2,350 63 2,350 2,400 65 2,400 2,450 67 2,450 2,500 69 2,500 2,550 71 2,550 2,600 73 2,600 2,650 75 2,650 2,700 77 2,700 2,750 79 2,750 2,800 81 2,800 2,850 83 2,850 2,900 85 2,900 2,950 87 2,950 3,000 89 If your taxable net income is... At least But less than Your Maryland tax is ... 6,000 6,000 6,050 234 6,050 6,100 236 6,100 6,150 238 6,150 6,200 241 6,200 6,250 243 6,250 6,300 246 6,300 6,350 248 6,350 6,400 250 6,400 6,450 253 6,450 6,500 255 6,500 6,550 257 6,550 6,600 260 6,600 6,650 262 6,650 6,700 265 6,700 6,750 267 6,750 6,800 269 6,800 6,850 272 6,850 6,900 274 6,900 6,950 276 6,950 7,000 279 7,000 7,000 7,050 281 7,050 7,100 284 7,100 7,150 286 7,150 7,200 288 7,200 7,250 291 7,250 7,300 293 7,300 7,350 295 7,350 7,400 298 7,400 7,450 300 7,450 7,500 303 7,500 7,550 305 7,550 7,600 307 7,600 7,650 310 7,650 7,700 312 7,700 7,750 314 7,750 7,800 317 7,800 7,850 319 7,850 7,900 322 7,900 7,950 324 7,950 8,000 326 8,000 8,000 8,050 329 8,050 8,100 331 8,100 8,150 333 8,150 8,200 336 8,200 8,250 338 8,250 8,300 341 8,300 8,350 343 8,350 8,400 345 8,400 8,450 348 8,450 8,500 350 8,500 8,550 352 8,550 8,600 355 8,600 8,650 357 8,650 8,700 360 8,700 8,750 362 8,750 8,800 364 8,800 8,850 367 8,850 8,900 369 8,900 8,950 371 8,950 9,000 374 If your taxable net income is... At least But less than Your Maryland tax is ... 9,000 9,000 9,050 376 9,050 9,100 379 9,100 9,150 381 9,150 9,200 383 9,200 9,250 386 9,250 9,300 388 9,300 9,350 390 9,350 9,400 393 9,400 9,450 395 9,450 9,500 398 9,500 9,550 400 9,550 9,600 402 9,600 9,650 405 9,650 9,700 407 9,700 9,750 409 9,750 9,800 412 9,800 9,850 414 9,850 9,900 417 9,900 9,950 419 9,950 10,000 421 10,000 10,000 10,050 424 10,050 10,100 426 10,100 10,150 428 10,150 10,200 431 10,200 10,250 433 10,250 10,300 436 10,300 10,350 438 10,350 10,400 440 10,400 10,450 443 10,450 10,500 445 10,500 10,550 447 10,550 10,600 450 10,600 10,650 452 10,650 10,700 455 10,700 10,750 457 10,750 10,800 459 10,800 10,850 462 10,850 10,900 464 10,900 10,950 466 10,950 11,000 469 11,000 11,000 11,050 471 11,050 11,100 474 11,100 11,150 476 11,150 11,200 478 11,200 11,250 481 11,250 11,300 483 11,300 11,350 485 11,350 11,400 488 11,400 11,450 490 11,450 11,500 493 11,500 11,550 495 11,550 11,600 497 11,600 11,650 500 11,650 11,700 502 11,700 11,750 504 11,750 11,800 507 11,800 11,850 509 11,850 11,900 512 11,900 11,950 514 11,950 12,000 516 If your taxable net income is... At least But less than Your Maryland tax is ... 12,000 12,000 12,050 519 12,050 12,100 521 12,100 12,150 523 12,150 12,200 526 12,200 12,250 528 12,250 12,300 531 12,300 12,350 533 12,350 12,400 535 12,400 12,450 538 12,450 12,500 540 12,500 12,550 542 12,550 12,600 545 12,600 12,650 547 12,650 12,700 550 12,700 12,750 552 12,750 12,800 554 12,800 12,850 557 12,850 12,900 559 12,900 12,950 561 12,950 13,000 564 13,000 13,000 13,050 566 13,050 13,100 569 13,100 13,150 571 13,150 13,200 573 13,200 13,250 576 13,250 13,300 578 13,300 13,350 580 13,350 13,400 583 13,400 13,450 585 13,450 13,500 588 13,500 13,550 590 13,550 13,600 592 13,600 13,650 595 13,650 13,700 597 13,700 13,750 599 13,750 13,800 602 13,800 13,850 604 13,850 13,900 607 13,900 13,950 609 13,950 14,000 611 14,000 14,000 14,050 614 14,050 14,100 616 14,100 14,150 618 14,150 14,200 621 14,200 14,250 623 14,250 14,300 626 14,300 14,350 628 14,350 14,400 630 14,400 14,450 633 14,450 14,500 635 14,500 14,550 637 14,550 14,600 640 14,600 14,650 642 14,650 14,700 645 14,700 14,750 647 14,750 14,800 649 14,800 14,850 652 14,850 14,900 654 14,900 14,950 656 14,950 15,000 659

2025 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 18,000 18,000 18,050 804 18,050 18,100 806 18,100 18,150 808 18,150 18,200 811 18,200 18,250 813 18,250 18,300 816 18,300 18,350 818 18,350 18,400 820 18,400 18,450 823 18,450 18,500 825 18,500 18,550 827 18,550 18,600 830 18,600 18,650 832 18,650 18,700 835 18,700 18,750 837 18,750 18,800 839 18,800 18,850 842 18,850 18,900 844 18,900 18,950 846 18,950 19,000 849 19,000 19,000 19,050 851 19,050 19,100 854 19,100 19,150 856 19,150 19,200 858 19,200 19,250 861 19,250 19,300 863 19,300 19,350 865 19,350 19,400 868 19,400 19,450 870 19,450 19,500 873 19,500 19,550 875 19,550 19,600 877 19,600 19,650 880 19,650 19,700 882 19,700 19,750 884 19,750 19,800 887 19,800 19,850 889 19,850 19,900 892 19,900 19,950 894 19,950 20,000 896 20,000 20,000 20,050 899 20,050 20,100 901 20,100 20,150 903 20,150 20,200 906 20,200 20,250 908 20,250 20,300 911 20,300 20,350 913 20,350 20,400 915 20,400 20,450 918 20,450 20,500 920 20,500 20,550 922 20,550 20,600 925 20,600 20,650 927 20,650 20,700 930 20,700 20,750 932 20,750 20,800 934 20,800 20,850 937 20,850 20,900 939 20,900 20,950 941 20,950 21,000 944 If your taxable net income is... At least But less than Your Maryland tax is ... 15,000 15,000 15,050 661 15,050 15,100 664 15,100 15,150 666 15,150 15,200 668 15,200 15,250 671 15,250 15,300 673 15,300 15,350 675 15,350 15,400 678 15,400 15,450 680 15,450 15,500 683 15,500 15,550 685 15,550 15,600 687 15,600 15,650 690 15,650 15,700 692 15,700 15,750 694 15,750 15,800 697 15,800 15,850 699 15,850 15,900 702 15,900 15,950 704 15,950 16,000 706 16,000 16,000 16,050 709 16,050 16,100 711 16,100 16,150 713 16,150 16,200 716 16,200 16,250 718 16,250 16,300 721 16,300 16,350 723 16,350 16,400 725 16,400 16,450 728 16,450 16,500 730 16,500 16,550 732 16,550 16,600 735 16,600 16,650 737 16,650 16,700 740 16,700 16,750 742 16,750 16,800 744 16,800 16,850 747 16,850 16,900 749 16,900 16,950 751 16,950 17,000 754 17,000 17,000 17,050 756 17,050 17,100 759 17,100 17,150 761 17,150 17,200 763 17,200 17,250 766 17,250 17,300 768 17,300 17,350 770 17,350 17,400 773 17,400 17,450 775 17,450 17,500 778 17,500 17,550 780 17,550 17,600 782 17,600 17,650 785 17,650 17,700 787 17,700 17,750 789 17,750 17,800 792 17,800 17,850 794 17,850 17,900 797 17,900 17,950 799 17,950 18,000 801 If your taxable net income is... At least But less than Your Maryland tax is ... 21,000 21,000 21,050 946 21,050 21,100 949 21,100 21,150 951 21,150 21,200 953 21,200 21,250 956 21,250 21,300 958 21,300 21,350 960 21,350 21,400 963 21,400 21,450 965 21,450 21,500 968 21,500 21,550 970 21,550 21,600 972 21,600 21,650 975 21,650 21,700 977 21,700 21,750 979 21,750 21,800 982 21,800 21,850 984 21,850 21,900 987 21,900 21,950 989 21,950 22,000 991 22,000 22,000 22,050 994 22,050 22,100 996 22,100 22,150 998 22,150 22,200 1,001 22,200 22,250 1,003 22,250 22,300 1,006 22,300 22,350 1,008 22,350 22,400 1,010 22,400 22,450 1,013 22,450 22,500 1,015 22,500 22,550 1,017 22,550 22,600 1,020 22,600 22,650 1,022 22,650 22,700 1,025 22,700 22,750 1,027 22,750 22,800 1,029 22,800 22,850 1,032 22,850 22,900 1,034 22,900 22,950 1,036 22,950 23,000 1,039 23,000 23,000 23,050 1,041 23,050 23,100 1,044 23,100 23,150 1,046 23,150 23,200 1,048 23,200 23,250 1,051 23,250 23,300 1,053 23,300 23,350 1,055 23,350 23,400 1,058 23,400 23,450 1,060 23,450 23,500 1,063 23,500 23,550 1,065 23,550 23,600 1,067 23,600 23,650 1,070 23,650 23,700 1,072 23,700 23,750 1,074 23,750 23,800 1,077 23,800 23,850 1,079 23,850 23,900 1,082 23,900 23,950 1,084 23,950 24,000 1,086 If your taxable net income is... At least But less than Your Maryland tax is ... 24,000 24,000 24,050 1,089 24,050 24,100 1,091 24,100 24,150 1,093 24,150 24,200 1,096 24,200 24,250 1,098 24,250 24,300 1,101 24,300 24,350 1,103 24,350 24,400 1,105 24,400 24,450 1,108 24,450 24,500 1,110 24,500 24,550 1,112 24,550 24,600 1,115 24,600 24,650 1,117 24,650 24,700 1,120 24,700 24,750 1,122 24,750 24,800 1,124 24,800 24,850 1,127 24,850 24,900 1,129 24,900 24,950 1,131 24,950 25,000 1,134 25,000 25,000 25,050 1,136 25,050 25,100 1,139 25,100 25,150 1,141 25,150 25,200 1,143 25,200 25,250 1,146 25,250 25,300 1,148 25,300 25,350 1,150 25,350 25,400 1,153 25,400 25,450 1,155 25,450 25,500 1,158 25,500 25,550 1,160 25,550 25,600 1,162 25,600 25,650 1,165 25,650 25,700 1,167 25,700 25,750 1,169 25,750 25,800 1,172 25,800 25,850 1,174 25,850 25,900 1,177 25,900 25,950 1,179 25,950 26,000 1,181 26,000 26,000 26,050 1,184 26,050 26,100 1,186 26,100 26,150 1,188 26,150 26,200 1,191 26,200 26,250 1,193 26,250 26,300 1,196 26,300 26,350 1,198 26,350 26,400 1,200 26,400 26,450 1,203 26,450 26,500 1,205 26,500 26,550 1,207 26,550 26,600 1,210 26,600 26,650 1,212 26,650 26,700 1,215 26,700 26,750 1,217 26,750 26,800 1,219 26,800 26,850 1,222 26,850 26,900 1,224 26,900 26,950 1,226 26,950 27,000 1,229 If your taxable net income is... At least But less than Your Maryland tax is ... 27,000 27,000 27,050 1,231 27,050 27,100 1,234 27,100 27,150 1,236 27,150 27,200 1,238 27,200 27,250 1,241 27,250 27,300 1,243 27,300 27,350 1,245 27,350 27,400 1,248 27,400 27,450 1,250 27,450 27,500 1,253 27,500 27,550 1,255 27,550 27,600 1,257 27,600 27,650 1,260 27,650 27,700 1,262 27,700 27,750 1,264 27,750 27,800 1,267 27,800 27,850 1,269 27,850 27,900 1,272 27,900 27,950 1,274 27,950 28,000 1,276 28,000 28,000 28,050 1,279 28,050 28,100 1,281 28,100 28,150 1,283 28,150 28,200 1,286 28,200 28,250 1,288 28,250 28,300 1,291 28,300 28,350 1,293 28,350 28,400 1,295 28,400 28,450 1,298 28,450 28,500 1,300 28,500 28,550 1,302 28,550 28,600 1,305 28,600 28,650 1,307 28,650 28,700 1,310 28,700 28,750 1,312 28,750 28,800 1,314 28,800 28,850 1,317 28,850 28,900 1,319 28,900 28,950 1,321 28,950 29,000 1,324 29,000 29,000 29,050 1,326 29,050 29,100 1,329 29,100 29,150 1,331 29,150 29,200 1,333 29,200 29,250 1,336 29,250 29,300 1,338 29,300 29,350 1,340 29,350 29,400 1,343 29,400 29,450 1,345 29,450 29,500 1,348 29,500 29,550 1,350 29,550 29,600 1,352 29,600 29,650 1,355 29,650 29,700 1,357 29,700 29,750 1,359 29,750 29,800 1,362 29,800 29,850 1,364 29,850 29,900 1,367 29,900 29,950 1,369 29,950 30,000 1,371

If your taxable net income is... At least But less than Your Maryland tax is ... 33,000 33,000 33,050 1,516 33,050 33,100 1,519 33,100 33,150 1,521 33,150 33,200 1,523 33,200 33,250 1,526 33,250 33,300 1,528 33,300 33,350 1,530 33,350 33,400 1,533 33,400 33,450 1,535 33,450 33,500 1,538 33,500 33,550 1,540 33,550 33,600 1,542 33,600 33,650 1,542 33,650 33,700 1,547 33,700 33,750 1,549 33,750 33,800 1,552 33,800 33,850 1,554 33,850 33,900 1,557 33,900 33,950 1,559 33,950 34,000 1,561 34,000 34,000 34,050 1,564 34,050 34,100 1,566 34,100 34,150 1,568 34,150 34,200 1,571 34,200 34,250 1,573 34,250 34,300 1,576 34,300 34,350 1,578 34,350 34,400 1,580 34,400 34,450 1,583 34,450 34,500 1,585 34,500 34,550 1,587 34,550 34,600 1,590 34,600 34,650 1,592 34,650 34,700 1,595 34,700 34,750 1,597 34,750 34,800 1,599 34,800 34,850 1,602 34,850 34,900 1,604 34,900 34,950 1,606 34,950 35,000 1,609 35,000 35,000 35,050 1,611 35,050 35,100 1,614 35,100 35,150 1,616 35,150 35,200 1,618 35,200 35,250 1,621 35,250 35,300 1,623 35,300 35,350 1,625 35,350 35,400 1,628 35,400 35,450 1,630 35,450 35,500 1,633 35,500 35,550 1,635 35,550 35,600 1,637 35,600 35,650 1,640 35,650 35,700 1,642 35,700 35,750 1,644 35,750 35,800 1,647 35,800 35,850 1,649 35,850 35,900 1,652 35,900 35,950 1,654 35,950 21,000 1,656 If your taxable net income is... At least But less than Your Maryland tax is ... 30,000 30,000 30,050 1,374 30,050 30,100 1,376 30,100 30,150 1,378 30,150 30,200 1,381 30,200 30,250 1,383 30,250 30,300 1,386 30,300 30,350 1,388 30,350 30,400 1,390 30,400 30,450 1,393 30,450 30,500 1,395 30,500 30,550 1,397 30,550 30,600 1,400 30,600 30,650 1,402 30,650 30,700 1,405 30,700 30,750 1,407 30,750 30,800 1,409 30,800 30,850 1,412 30,850 30,900 1,414 30,900 30,950 1,416 30,950 31,000 1,419 31,000 31,000 31,050 1,421 31,050 31,100 1,424 31,100 31,150 1,426 31,150 31,200 1,428 31,200 31,250 1,431 31,250 31,300 1,433 31,300 31,350 1,435 31,350 31,400 1,438 31,400 31,450 1,440 31,450 31,500 1,443 31,500 31,550 1,445 31,550 31,600 1,447 31,600 31,650 1,450 31,650 31,700 1,452 31,700 31,750 1,454 31,750 31,800 1,457 31,800 31,850 1,459 31,850 31,900 1,462 31,900 31,950 1,464 31,950 32,000 1,466 32,000 32,000 32,050 1,469 32,050 32,100 1,471 32,100 32,150 1,473 32,150 32,200 1,476 32,200 32,250 1,478 32,250 32,300 1,481 32,300 32,350 1,483 32,350 32,400 1,485 32,400 32,450 1,488 32,450 32,500 1,490 32,500 32,550 1,492 32,550 32,600 1,495 32,600 32,650 1,497 32,650 32,700 1,500 32,700 32,750 1,502 32,750 32,800 1,504 32,800 32,850 1,507 32,850 32,900 1,509 32,900 32,950 1,511 32,950 33,000 1,514 If your taxable net income is... At least But less than Your Maryland tax is ... 36,000 36,000 36,050 1,659 36,050 36,100 1,661 36,100 36,150 1,663 36,150 36,200 1,666 36,200 36,250 1,668 36,250 36,300 1,671 36,300 36,350 1,673 36,350 36,400 1,675 36,400 36,450 1,678 36,450 36,500 1,680 36,500 36,550 1,682 36,550 36,600 1,685 36,600 36,650 1,687 36,650 36,700 1,690 36,700 36,750 1,692 36,750 36,800 1,694 36,800 36,850 1,697 36,850 36,900 1,699 36,900 36,950 1,701 36,950 37,000 1,704 37,000 37,000 37,050 1,706 37,050 37,100 1,709 37,100 37,150 1,711 37,150 37,200 1,713 37,200 37,250 1,716 37,250 37,300 1,718 37,300 37,350 1,720 37,350 37,400 1,723 37,400 37,450 1,725 37,450 37,500 1,728 37,500 37,550 1,730 37,550 37,600 1,732 37,600 37,650 1,735 37,650 37,700 1,737 37,700 37,750 1,739 37,750 37,800 1,742 37,800 37,850 1,744 37,850 37,900 1,747 37,900 37,950 1,749 37,950 38,000 1,751 38,000 38,000 38,050 1,754 38,050 38,100 1,756 38,100 38,150 1,758 38,150 38,200 1,761 38,200 38,250 1,763 38,250 38,300 1,766 38,300 38,350 1,768 38,350 38,400 1,770 38,400 38,450 1,773 38,450 38,500 1,775 38,500 38,550 1,777 38,550 38,600 1,780 38,600 38,650 1,782 38,650 38,700 1,785 38,700 38,750 1,787 38,750 38,800 1,789 38,800 38,850 1,792 38,850 38,900 1,794 38,900 38,950 1,796 38,950 39,000 1,799 If your taxable net income is... At least But less than Your Maryland tax is ... 39,000 39,000 39,050 1,801 39,050 39,100 1,804 39,100 39,150 1,806 39,150 39,200 1,808 39,200 39,250 1,811 39,250 39,300 1,813 39,300 39,350 1,815 39,350 39,400 1,818 39,400 39,450 1,820 39,450 39,500 1,823 39,500 39,550 1,825 39,550 39,600 1,827 39,600 39,650 1,830 39,650 39,700 1,832 39,700 39,750 1,834 39,750 39,800 1,837 39,800 39,850 1,839 39,850 39,900 1,842 39,900 39,950 1,844 39,950 40,000 1,846 40,000 40,000 40,050 1,849 40,050 40,100 1,851 40,100 40,150 1,853 40,150 40,200 1,856 40,200 40,250 1,858 40,250 40,300 1,861 40,300 40,350 1,863 40,350 40,400 1,865 40,400 40,450 1,868 40,450 40,500 1,870 40,500 40,550 1,872 40,550 40,600 1,875 40,600 40,650 1,165 40,650 40,700 1,880 40,700 40,750 1,882 40,750 40,800 1,884 40,800 40,850 1,887 40,850 40,900 1,889 40,900 40,950 1,891 40,950 41,000 1,894 41,000 41,000 41,050 1,896 41,050 41,100 1,899 41,100 41,150 1,901 41,150 41,200 1,903 41,200 41,250 1,906 41,250 41,300 1,908 41,300 41,350 1,910 41,350 41,400 1,913 41,400 41,450 1,915 41,450 41,500 1,918 41,500 41,550 1,920 41,550 41,600 1,922 41,600 41,650 1,925 41,650 41,700 1,927 41,700 41,750 1,929 41,750 41,800 1,932 41,800 41,850 1,934 41,850 41,900 1,937 41,900 41,950 1,939 41,950 42,000 1,941 If your taxable net income is... At least But less than Your Maryland tax is ... 42,000 42,000 42,050 1,944 42,050 42,100 1,946 42,100 42,150 1,948 42,150 42,200 1,951 42,200 42,250 1,953 42,250 42,300 1,956 42,300 42,350 1,958 42,350 42,400 1,960 42,400 42,450 1,963 42,450 42,500 1,965 42,500 42,550 1,967 42,550 42,600 1,970 42,600 42,650 1,972 42,650 42,700 1,975 42,700 42,750 1,977 42,750 42,800 1,979 42,800 42,850 1,982 42,850 42,900 1,984 42,900 42,950 1,986 42,950 43,000 1,989 43,000 43,000 43,050 1,991 43,050 43,100 1,994 43,100 43,150 1,996 43,150 43,200 1,998 43,200 43,250 2,001 43,250 43,300 2,003 43,300 43,350 2,005 43,350 43,400 2,008 43,400 43,450 2,010 43,450 43,500 2,013 43,500 43,550 2,015 43,550 43,600 2,017 43,600 43,650 2,020 43,650 43,700 2,022 43,700 43,750 2,024 43,750 43,800 2,027 43,800 43,850 2,029 43,850 43,900 2,032 43,900 43,950 2,034 43,950 44,000 2,036 44,000 44,000 44,050 2,039 44,050 44,100 2,041 44,100 44,150 2,043 44,150 44,200 2,046 44,200 44,250 2,048 44,250 44,300 2,051 44,300 44,350 2,053 44,350 44,400 2,055 44,400 44,450 2,058 44,450 44,500 2,060 44,500 44,550 2,062 44,550 44,600 2,065 44,600 44,650 2,067 44,650 44,700 2,070 44,700 44,750 2,072 44,750 44,800 2,074 44,800 44,850 2,077 44,850 44,900 2,079 44,900 44,950 2,081 44,950 45,000 2,084 2025 MARYLAND TAX TABLE

Tax Rate Schedule I - Use if your filing status is Single, Married Filing Separately, or Dependent Taxpayer. Use the row in which your taxable net income appears. Taxable Net Income If Line 1 of Form 505NR (a) Enter the amount from Line 1 of Form 505NR (b) Subtraction Amount (c) Subtract Column (b) from (a) and enter here (d) Multiplication Amount (e) Multiply (c) by (d) enter here (f) Addition Amount Maryland Tax Add (e) to (f). Enter result here and on Line 2 of Form 505NR At least $50,001 but not over $100,000 $ 3,000.00 $ x .0475 $ 90.00 At least $100,001 but not over $125,000 $ $ 100,000.00 $ x .0500 $ $ 4,697.50 $ At least $125,001 but not over $150,000 $ $ 125,000.00 $ x .0525 $ $ 5,947.50 $ At least $150,001 but not over $250,000 $ $ 150,000.00 $ x .0550 $ $ 7,260.00 $ At least $250,001 but not over $500,000 $ $ 250,000.00 $ x .0575 $ $ 12,760.00 $ At least $500,001 but not over $1,000,000 $ $ 500,000.00 $ x .0625 $ $ 27,135.00 $ At least $1,000,001 $ $ 1,000,000.00 $ x .0650 $ $ 58,385.00 $ Tax Rate Schedule II - Use if your filing status is Married Filing Joint, Head of Household, or Qualifying Surviving Spouse with Dependent Child. Use the row in which your taxable net income appears. Taxable Net Income If Line 1 of Form 505NR (a) Enter the amount from Line 1 of Form 505NR (b) Subtraction Amount (c) Subtract Column (b) from (a) and enter here (d) Multiplication Amount (e) Multiply (c) by (d) enter here (f) Addition Amount Maryland Tax Add (e) to (f). Enter result here and on 2 of Form 505NR At least $50,001 but not over $150,000 $ $ 3,000.00 $ x .0475 $ $ 90.00 $ At least $150,001 but not over $175,000 $ $150,000.00 $ x .0500 $ $ 7,072.50 $ At least $175,001 but not over $225,000 $ $175,000.00 $ x .0525 $ $ 8,322.50 $ At least $225,001 but not over $300,000 $ $225,000.00 $ x .0550 $ $ 10,947.50 $ At least $300,001 but not over $600,000 $ $300,000.00 $ x .0575 $ $ 15,072.50 $ At least $600,001 but not over $1,200,000 $ $600,000.00 $ x .0625 $ $ 32,322.50 $ At least $1,200,001 $ $1,200,000.00 $ x .0650 $ $ 69,822.50 $ 2025 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 49,000 49,000 49,050 2,276 49,050 49,100 2,279 49,100 49,150 2,281 49,150 49,200 2,283 49,200 49,250 2,286 49,250 49,300 2,288 49,300 49,350 2,290 49,350 49,400 2,293 49,400 49,450 2,295 49,450 49,500 2,298 49,500 49,550 2,300 49,550 49,600 2,302 49,600 49,650 2,305 49,650 49,700 2,307 49,700 49,750 2,309 49,750 49,800 2,312 49,800 49,850 2,314 49,850 49,900 2,317 49,900 49,950 2,319 49,950 50,000 2,321 If your taxable net income is... At least But less than Your Maryland tax is ... 46,000 46,000 46,000 2,134 46,050 46,050 2,136 46,100 46,100 2,138 46,150 46,150 2,141 46,200 46,200 2,143 46,250 46,250 2,146 46,300 46,300 2,148 46,350 46,350 2,150 46,400 46,400 2,153 46,450 46,450 2,155 46,500 46,500 2,157 46,550 46,550 2,160 46,600 46,600 2,162 46,650 46,650 2,165 46,700 46,700 2,167 46,750 46,750 2,169 46,800 46,800 2,172 46,850 46,850 2,174 46,900 46,900 2,176 46,950 46,950 2,179 If your taxable net income is... At least But less than Your Maryland tax is ... 45,000 45,000 45,050 2,086 45,050 45,100 2,089 45,100 45,150 2,091 45,150 45,200 2,093 45,200 45,250 2,096 45,250 45,300 2,098 45,300 45,350 2,100 45,350 45,400 2,103 45,400 45,450 2,105 45,450 45,500 2,108 45,500 45,550 2,110 45,550 45,600 2,112 45,600 45,650 2,115 45,650 45,700 2,117 45,700 45,750 2,119 45,750 45,800 2,122 45,800 45,850 2,124 45,850 45,900 2,127 45,900 45,950 2,129 45,950 46,000 2,131 If your taxable net income is... At least But less than Your Maryland tax is ... 47,000 47,000 47,050 2,181 47,050 47,100 2,184 47,100 47,150 2,186 47,150 47,200 2,188 47,200 47,250 2,191 47,250 47,300 2,193 47,300 47,350 2,195 47,350 47,400 2,198 47,400 47,450 2,200 47,450 47,500 2,203 47,500 47,550 2,205 47,550 47,600 2,207 47,600 47,650 2,210 47,650 47,700 2,212 47,700 47,750 2,214 47,750 47,800 2,217 47,800 47,850 2,219 47,850 47,900 2,222 47,900 47,950 2,224 47,950 48,000 2,226 If your taxable net income is... At least But less than Your Maryland tax is ... 48,000 48,000 48,050 2,229 48,050 48,100 2,231 48,100 48,150 2,233 48,150 48,200 2,236 48,200 48,250 2,238 48,250 48,300 2,241 48,300 48,350 2,243 48,350 48,400 2,245 48,400 48,450 2,248 48,450 48,500 2,250 48,500 48,550 2,252 48,550 48,600 2,255 48,600 48,650 2,257 48,650 48,700 2,260 48,700 48,750 2,262 48,750 48,800 2,264 48,800 48,850 2,267 48,850 48,900 2,269 48,900 48,950 2,271 48,950 49,000 2,274

DUE DATE: WEDNESDAY, APRIL 15, 2026 Visit marylandtaxes.gov or call 1-800-638-2937 or from Central Maryland 410-260-7980.

# SCHEDULE AN APPOINTMENT ONLY

Free, in-person tax assistance is provided at the taxpayer service offices listed below. Bring a completed copy of your federal return and schedules and all W-2 statements. Offices are open Monday - Friday, 8:30 a.m. - 4:30 p.m. except for State Holidays.

# SPECIAL ASSISTANCE

Hearing impaired individuals may call: Maryland Relay Service (MRS) ........................................ 711 Larger format tax forms ....................................410-260-7951 ADA accommodations for Walk-in Service: from Central Maryland .....................................410-260-7980 from elsewhere .............................................. 800-638-2937

# TELEPHONE SERVICE

Telephone service is available 8:30 a.m. until 4:30 p.m., Monday through Friday. The Comptroller of Maryland offers extended hours for telephone assistance from February 1, 2026 - April 15, 2026. During this period, telephone assistance is available from 8:30 a.m. until 6:00 p.m., Monday through Friday except for State Holidays.

# REFUND INFORMATION

Central Maryland ..............................................410-260-7701 Elsewhere ......................... ........................... 1-800-218-8160

# MAILING YOUR RETURN

For returns filed with payments, mail your completed return to: Payment Processing PO Box 8888 Annapolis, MD 21401-8888 For returns filed without payments, mail your completed return to: C omptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001

# BRANCH OFFICES

Sending your return by certified mail will not result in special handling and may delay your refund.

# TAX INFORMATION AND ASSISTANCE

Annapolis 60 West St., Ste. 102 Annapolis, MD 21404-2434 Baltimore 7 St. Paul Street Ground Floor Baltimore, MD 21202-1404 Cumberland 3 Pershing St., Ste. 101 Cumberland, MD 21502-3042 Elkton Upper Chesapeake Corporate Center 103 Chesapeake Blvd. Ste. D Elkton, MD 21921-6313 Frederick Courthouse/Multiservice Center 100 W. Patrick St. Room 2603 Frederick, MD 21701-5646 Greenbelt 6401 Golden Triangle Dr. Ste. 100 Greenbelt, MD 20770-3201 Hagerstown Crystal Building 1850 Dual Hwy., Ste. 201 Hagerstown, MD 21740-6686 Salisbury Sea Gull Square 1306 South Salisbury Blvd. Ste. 182 Salisbury, MD 21801-6846 Waldorf 1036 St. Nicholas Dr. Ste. 202 Waldorf, MD 20603-4760 Windsor Mill 3104 Lord Baltimore Drive Ste. 100 Windsor Mill, MD 21244-2898 Wheaton Westfield Wheaton South Building 11002 Veirs Mill Road Ste. 408 Wheaton, MD 20902-5919 We're relocating some of our branch offices in 2026! Please confirm location prior to your visit by calling 1-800-638-2937.