Peter Franchot, Comptroller Revised Effective 4/15/2021 In 1964, the Chesapeake Bay Retriever, named after the famous Bay region of the breed’s origin, was declared the official dog of Maryland Scan to check your refund status after filing. M A R Y L A N D 2020 STATE & LOCAL TAX FORMS & INSTRUCTIONS For filing personal state and local income taxes for full or part-year Maryland residents

Dear Maryland Taxpayers: Since I took office as your Comptroller in 2007, our agency has become a national model for efficiency, effectiveness and customer service. We continue to deliver first-class customer service while tackling emerging threats such as tax fraud and identity theft. The year 2020 delivered challenges not seen in generations. It tested our resolve and its impact will reverberate for years. From a fiscal standpoint, the COVID-19 pandemic rattled our state’s economy, but did not shatter it. Maryland has a strong economic base that should help accelerate our recovery. Through it all, our 1,100-person agency remains committed to our core mission: being respectful, being responsive and getting results for Maryland taxpayers. Last year, we disbursed $2.9 billion in refunds, with most electronic payments issued in less than three business days. Our agency’s state-of-the-art fraud detection system has been widely lauded, and combined with the investigative and prosecutorial powers granted to my office via the 2017 Taxpayer Protection Act, we are keeping Marylanders safe from criminals engaging in identity theft and tax fraud. Since 2007, our office has suspended the processing of returns from more than 230 preparers at 250 locations. In total, during my tenure, nearly 120,000 fraudulent returns worth $225 million have been blocked. As Comptroller, I also understand that while we stress the importance of consistency and predictability in the tax code, small changes occur each year. Below are a few bills that became law following the 2020 General Assembly session: • SB523 authorizes a pass-through entity to elect to be taxed at the entity level on resident members’ shares of income. • HB980 increases to $150,000 the maximum tax credit that may be claimed for installing an energy storage system on commercial property. • SB751 extends the termination date of the apprenticeship income tax credit under the More Jobs for Marylanders Program to June 30, 2025, and increases the credit from $1,000 to $3,000 for each eligible apprentice. • HB276 expands eligibility for a subtraction modification to law enforcement officers of the Maryland-National Capital Park Police and Washington Suburban Sanitary Commission Police Force. • HB1326 exempts the following parts and equipment for an artificial hearing device from sales and use tax: custom- made earmolds, battery chargers and receivers. • SB843 creates a sales and use tax exemption for the sale of materials, equipment or supplies used by a caterer to perform a contract for catering services and intended for resale by the caterer and used directly or predominantly in performing the catering contract. Also, it has been determined that Maryland is automatically decoupled from provisions of the Coronavirus Aid, Relief, and Economic Security Act (also known as the CARES Act) related to tax year 2020; however, conforms to the provisions of the CARES Act for certain tax years prior to 2020. Taxpayers whose federal taxes for tax years prior to 2020 are impacted by provisions of the CARES Act related to net operating losses, business interest expense deductions, or loss limitations may need to file amended Maryland returns for those prior years. If you have questions about these changes or anything else regarding your returns, do not hesitate to call my office at 1-800-MD-TAXES or email us at taxhelp@marylandtaxes.gov. As we begin the 2021 Tax Filing Season with these changes in effect, our agency will continue to provide the level of service that you expect and deserve. As always, I will continue to promote policies that benefit the long-term fiscal health of the State of Maryland. Sincerely, Peter Franchot Comptroller A Message from Comptroller Peter Franchot

i TABLE OF CONTENTS Filing Information. . . . . . . . . . . . . . . . . . . . . . . . ii Assembling your return. . . . . . . . . . . . . . . . . . . iii Five Fast FAQs . . . . . . . . . . . . . . . . . . . . . . . . . iii INSTRUCTION. . . . . . . . . . . . . . . . . . PAGE 1. Who must file?. . . . . . . . . . . . . . . . . . . . . . . 1 2. Use of federal return. . . . . . . . . . . . . . . . . . . 2 3. Maryland Healthcare Coverage. . . . . . . . . . . . 2 4. Name and address. . . . . . . . . . . . . . . . . . . . 2 5. Social Security Number(s). . . . . . . . . . . . . . . 2 6. Maryland Political Subdivision information. . . . 3 7. Filing status. . . . . . . . . . . . . . . . . . . . . . . . . 4 8. Special instructions for married filing separately.. . . . . . . . . . . . . . . . . . . . . . 4 9. Part-year residents. . . . . . . . . . . . . . . . . . . . 5 10. Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . 5 11. Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12. Additions to income . . . . . . . . . . . . . . . . . . . 5 13. Subtractions from income. . . . . . . . . . . . . . . 7 14. Itemized Deductions. . . . . . . . . . . . . . . . . . . 11 15. Figure your Maryland Adjusted Gross Income. 12 16. Figure your Maryland taxable net income . . . . 12 17. Figure your Maryland tax. . . . . . . . . . . . . . . . 12 18. Earned income credit, poverty level credit, credits for individuals and business tax credits.13 19. Local income tax and local credits . . . . . . . . . 15 20. Total Maryland tax, local tax and contributions. . . . . . . . . . . . . . . . . . . . . 16 21. Taxes paid and refundable credits.. . . . . . . . . 16 22. Overpayment or balance due. . . . . . . . . . . . . 17 23. Telephone numbers, code number, signatures and attachments.. . . . . . . . . . . . . . . . . . . . . 18 24. Electronic filing, mailing and payment instructions, deadlines and extension. . . . . . . 18 25. Fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . 19 26. Special instructions for part-year residents.. . . 19 27. Filing return of deceased taxpayer. . . . . . . . . 20 28. Amended returns. . . . . . . . . . . . . . . . . . . . . 21 29. Special instructions for military taxpayers. . . . 21 • Tax Tables. . . . . . . . . . . . . . . . . . . . . . . 22-28 Forms and other information included in this booklet: • Form 502 • Form PV • Form 502B • Form 502R • Form 502SU • Form 502UP • Privacy act information • Maryland Payment Voucher Worksheet (PVW) for Estimated Tax and Extension Payments • State Department of Assessments and Taxation Information NEW FOR 2020 Form 502: • Direct Deposit of Refund section on page 4 of Form 502 and its Instruction 22 were expanded for taxpayers to authorize the State of Maryland to disclose to their bank and to National Automated Clearing House Association (NACHA) any tax return information necessary to make the deposit, such as their name and the name(s) (Line 51d.) as it appears on the bank account, in order for the Comptroller’s office to deposit the refund directly into their account at a bank or other financial institution in the United States. Local Tax Income Tax Rate: For a complete list of counties and city local tax rates, see Instruction 19 or visit www.marylandtaxes. gov. New Subtraction Modifications: There are two subtraction modifications that have been updated and two new subtraction modifications. For more information, see Instruction 13 (Line 13., Code Letters oo., uu., va., and vv.). Tax Credits (individual/business): There are no new tax credits available. Refundable Tax Credits: There is one new tax credit available. See Instruction 21. The CARES Act of 2020: In response to the COVID-19 pandemic, the United States Congress passed the Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act. The Act temporarily altered several tax provisions enacted under the Tax Cuts and Jobs Act (TCJA) intended to increase cash flow and reduce the income tax burden on corporations, partnerships, and individuals. Relief includes: the temporary and retroactive reinstatement of Net Operating Loss (NOL) carryback provisions for tax years 2018, 2019, and 2020 previously repealed under the TCJA in Internal Revenue Code (IRC) § 172; a decreased limitation on business interest expenses subject to deduction in tax years 2019 and 2020 under IRC § 163(j); and the elimination of loss limitations imposed on non-corporate taxpayers by the TCJA under IRC § 461(l) for tax years 2018, 2019, and 2020. The CARES Act also provided a technical correction giving qualified business improvements (QIP) a 15-year recovery period, thereby making those assets eligible for 100% bonus depreciation under IRC § 168. For more information on Maryland’s conformity to the CARES Act, see the Tax Alert issued July 24, 2020 at www.marylandtaxes.gov. Senate Bill 987, Acts of 2020: This bill passed by Maryland General Assembly provides for the redevelopment of Laurel Park in Anne Arundel County and Pimlico Race Course in Baltimore City, by allowing a subtraction modification of a resident for gain recognized as a result of the direct or indirect transfer or conveyance of any property located, or used, at or within Laurel Park and Pimlico sites; and any portion of the Bowie Race Course Training Center Property; and the amount of income recognized as a result of any expenditure of funds directly or indirectly by the State investment in the sites. Senate Bill 523, Acts of 2020: This is a result of Senate Bill 523 (Acts of 2020), adding a definition of “pass-through entity’s taxable income,” which requires pass-through entities to pay the tax imposed on distributive or pro rata shares of nonresident and nonresident entity members, and gives pass-through entities the option to pay the tax imposed on distributive or pro rata shares of income of resident members. House Bill 276, Acts of 2020: This bill modifies the definition of law enforcement officers to include members of the Maryland- National Capital Park Police (MNCPP) or The Washington Suburban Sanitary Commission Police Force (WSSCPF) who live in Maryland- Washington Regional district with crime rates higher than the State’s crime rate. These officers are now eligible for the subtraction of $5,000 of income. House Bill 1510, Acts of 2020: This bill adds as a subtraction of the value of a subsidy for rental expenses received by a resident of Howard County under the “Live Where You Work” program of the Downtown Columbia Plan.

ii Senate Bill 496, The RELIEF Act of 2021: The purpose of the Recovery for the Economy, Livelihoods, Entrepreneurs, and Families Act, referred to as RELIEF Act, is to relieve some of the effects of the coronavirus pandemic. The RELIEF Act authorizes economic impact payments to certain Maryland residents, as well as separately providing for adjustments to both individual and business tax filings. The RELIEF Act includes direct economic impact payments for low to moderate income Maryland taxpayers who filed for and received the Earned Income Tax Credit (EITC) on their 2019 Maryland State Tax Return. These economic impact payments are issued by the Maryland Comptroller to all qualified taxpayers. The RELIEF Act provides assistance to Marylanders whose UI claims have been in adjudication for at least 30 days. For Marylanders who received or currently receive UI benefits, the RELIEF Act provides an income tax subtraction for Tax Years 2020 and 2021. Senate Bill 218, Acts of 2021: The purpose of the Income Tax - Child Tax Credit and Expansion of the Income Credit is to expand the numbers of taxpayers to whom the Earned Income Credit (EIC) is available and to provide for a new Maryland Child Tax Credit. This bill created a refundable credit available to certain individual and joint married filers with one or more dependent, disabled children under the age of seventeen. Such filers with a federal adjusted gross income of $6,000 or less may claim a credit for each qualifying child in the amount of $500. Extended due date to file and pay: Legislative changes were enacted during the 2021 legislative session that required changes to 2020 tax year forms subsequent to their initial publication. As a result, on March 11, 2021 the Comptroller of Maryland announced an extension of certain filing and payment dates to allow time for the implementation of the forms changes. Individual income tax forms and payments for tax year 2020 calendar year filers are now due on July 15, 2021. References to the original April 15, 2021 due date throughout this booklet should be considered to be changed to July 15, 2021. There is no change to the extension due date for filing, which is October 15, 2021. GETTING HELP • Tax Forms, Tax Tips, Brochures and Instructions: These are available online at www.marylandtaxes.gov and branch offices of the Comptroller (see back cover). For forms only, call 410-260-7951. • Telephone: February 1 - April 15, 2021, 8:30 a.m. until 7:00 p.m., Monday through Friday, call 1-800-MDTAXES (1- 800-638-2937) or from Central Maryland 410-260-7980. • Email: Contact taxhelp@marylandtaxes.gov. • Extensions: To telefile an extension, call 410-260-7829; to file an extension online, visit www.marylandtaxes.gov. RECEIVING YOUR REFUND • Direct Deposit: To have your refund deposited to your bank or other financial account, enter your account number, routing numbers, and the name(s) as it appears on the bank account at the bottom of your return. • Deposit of Income Tax Refund to more than one account: Form 588 allows income tax refunds to be deposited to more than one account. See Instruction 22 for more information. Check with your financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers. The State of Maryland is not responsible for a lost refund if you enter the wrong account information. • Check: Unless otherwise requested, we will mail you a paper check. • Refund Information: To request information about your refund, visit www.marylandtaxes.gov, or call the refund information line 1-800-218-8160 or from Central Maryland 410-260-7701. FILING ELECTRONICALLY • 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 security measures, such as multiple firewalls, state-of-the- art threat detection and encrypted transmissions. • iFile: Free Internet filing is available for Maryland income tax returns with no income limitation at https://interactive. marylandtaxes.gov/Individuals/iFile_ChooseForm/ default.asp. • 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 provider site to prepare and file your return electronically. • eFile: Ask your professional tax preparer to eFile your return. You may use any tax professional who participates in the Maryland Electronic Filing Program. • IRS Free File: Free Internet filing is available for federal income tax returns; some income limitations may apply. Visit www.irs.gov for eligibility. Fees for state tax returns also may apply; however, you may always return to www. marylandtaxes.gov to use the free iFile Internet filing for Maryland income tax returns after using the IRS Free File for your federal return. AVOID COMMON ERRORS • Social Security Number(s): Enter each Social Security Number in the space provided at the top of your tax return. Also enter the Social Security Number for children and other dependents. The Social Security Number will be validated by the IRS before the return has completed processing. • Local Tax: Use the correct local income tax rate, based on your county of residence on the last day of the tax year for where you lived on December 31, 2020, or the last day of the year for fiscal filers. See Instruction 19. • Original Return: Send only your original completed Maryland tax return. Photocopies can delay processing of your refund. If you filed electronically, do not send a paper return. • Federal Forms: Do not send federal forms, schedules or copies of federal forms or schedules unless requested. • Photocopies: Remember to keep copies of all federal forms and schedules and any other documents that may be required later to substantiate your Maryland return. • Ink: Use only blue or black ink to complete your return. Do not use pencil. • Attachments: Make sure to send all wage and tax statements such as W-2s, 1099s and K-1s. Ensure that the state tax withheld is readable on all forms. Ensure that the state income modifications and state tax credits are clearly shown on all K-1s. • Colored Paper: Do not print the Maryland return on colored paper. • Bar Codes: Do not staple or destroy the bar code. PAYING YOUR TAXES • Direct Debit: If you file electronically and have a balance due, you can have your income tax payment deducted directly from your bank account. This free service allows you to choose your payment date, anytime until April 30, 2021. Visit www.marylandtaxes.gov for details.

iii 502CR 502 MD TAX RETURN W2 2020 502CR 502 W2 ATTACH W2(S)/1099(S) WITH ONE STAPLE IN CENTER OF PAGE ASSEMBLING YOUR RETURN PV PV CHECK/ MONEY ORDER ATTACH PAYMENT TO PV WITH ONE STAPLE IN CENTER OF PAGE • 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. • Checks and Money Orders: Make check or money order payable to Comptroller of Maryland. We recommend you include your Social Security Number on your check or money order. ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit www.marylandtaxes.gov. 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, 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 Maryland 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 Comptroller of Maryland may be given to the United States Internal Revenue Service, an authorized 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 capacity. The information may be obtained in accordance with a proper legislative or judicial order. If you opt in, certain information from your return may be shared with the Maryland Health Benefit Exchange (see Instruction 3). WHAT YOU SHOULD SEND • Your original, completed Maryland income tax return (Form 502) and Dependent Form 502B as applicable. To prevent any delay of processing your return, the content of the return must be fully printed on a letter-size 8 ½” X 11” paper without any shrinkage or reduction. • Form PV 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 502 for mailing purposes. The Form PV and payment are not attached to the Form 502. • Form 502R if you have taxable retirement income. • Form 588 if you elect to have your refund direct deposited to more than one account. • W-2(s)/1099(s) showing Maryland tax withheld. • Schedules K-1 showing Maryland tax withheld and/or Maryland tax credit. • If you have a balance due, and if not filing and paying electronically, include a check or money order payable to Comptroller of Maryland with your Social Security Number on the check or money order. • Maryland schedules or other documents may be required according to the instructions if you claim certain credits or subtractions. These include: 500DM, 502CR, 502TP, 502UP, 502V, 502S and 502SU. • A copy of the tax return you filed in the other state or locality if you’re claiming a tax credit on Form 502CR, Part A. DO NOT SEND • Photocopies of your Maryland return. • Federal forms or schedules unless requested. • Any forms or statements not requested. • Returns by fax. • Returns on colored paper. • Returns completed in pencil. • Returns with the bar code stapled or destroyed. Checks must be written in blue or black ink only

1. Pension Exclusion. Q: Can I claim both pensions exclusions, the standard on line 10a and the Retired Correctional Officer, Law Enforcement Officer, or Fire, Rescue, or Emergency Services Personnel on line 10b of Form 502? A: No. You may only claim one pension exclusion per individual based on age. See instructions 13 for details. 2. Pension Exclusion Qualifying Plans. Q: Do 401 (k) and 403(b) plans qualify for the pension exclusion? A: Yes, but an IRA does not. For more information, refer to Line 10a. of Instruction 13; the chart in the Instructions of Form 502R; or visit www.marylandtaxes.gov. 3. Itemized deductions. Q: Can I claim itemized deductions on my Maryland return if I claimed standard deduction on my federal return? A: No. You may claim itemized deductions on your Maryland return only if you claimed itemized deductions on your federal return. If you claimed your itemized deductions on your federal return, you may figure your tax using both deduction methods to determine which is best for you.

Note: Due to the State and local tax limitations (SALT), the state and local tax line 17b Form 502 is capped at $10,000.00 or $5,000 if married filing separately plus Preservation and Conservation Easements tax credit from part F of the Form 502CR. 4. Physical Address of the taxing area. Q: What is my physical address as of December 31st or the last day of the taxable year? A: Your Maryland resident address. If you moved during the taxable year, your physical address is your Maryland resident address on the last day you resided in Maryland. Q: What is my 4-digit political subdivision code / taxing area? A: Your 4-digit code represents the taxing area based on your Maryland physical address. 5. PV – Use for personal taxes only. Q: Can I use the Form PV for payments of anything other than my personal taxes? A: No. The Form PV is used to remit balance due payments for Forms 502 and 505, estimated payments, and extension payments. FIVE FAST FREQUENTLY ASKED QUESTIONS

The Trust has been rated a 4-star charity by Charity Navigator for two decades, with, on average 90 cents for every dollar going to project funding. For more information about the Chesapeake Bay Trust and how your donation is used visit www.cbtrust.org Donate to the Chesapeake and Endangered Species Fund on your Maryland State Income Tax Form

You aren’t just helping to protect the Chesapeake Bay and the creatures calling it home, you are investing in your own community; helping to plant trees, remove trash, and give students first-hand experiences outside of the classroom.

Donations are split evenly between the non-profit Chesapeake Bay Trust and the Wildlife and Heritage Division of the Department of Natural Resources. Bring Back a Cleaner, Healthier Chesapeake Bay! SUPPORT CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES Children and adults with developmental disabilities, such as autism and Down syndrome, count on concerned citizens like you to help the Developmental Disabilities Administration provide: • Support services • Job training and employment • Community living opportunities • Crisis intervention DO NOT WAIT — PLEASE DONATE! Your gift will be deducted from your tax refund or added to your tax payment. Use line 36 on Form 502, line 23 on Fiduciary Form 504 or line 39 on Non Resident Form 505 For more information, call the Developmental Disabilities Administration at 410-767-5600 or visit dda.health.maryland.gov.

1 RESIDENT INCOME TAX RETURN INSTRUCTIONS MARYLAND FORM 502 2020 DUE DATE Your return is due by April 15, 2021. If you are a fiscal year taxpayer, see Instruction 25. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. 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 www. marylandtaxes.gov. 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. Failure to follow these instructions may delay 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 dollar. State calculations are rounded to the nearest cent. 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 appropriated for that method. Free internet filing is available for Maryland income tax returns. Visit www.marylandtaxes.gov/online-services/individuals.php Software vendors should refer to the e-file handbook for their instructions. SUBSTITUTE FORMS You may file your Maryland income tax return on a computer- prepared 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 Tax Forms, visit www. marylandtaxes.gov. 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. The penalties include criminal fines, imprisonment and a penalty on your taxes. In addition, interest is charged on amounts not paid. To collect unpaid taxes, the Comptroller is directed to enter liens against the salary, wages or property of delinquent taxpayers. TABLE 1 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 Single person (including dependent taxpayers). . . . . . $.12,400 Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $.24,800 Married persons filing separately. . . . . . . . . . . . . . . . $ 12,400 Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . $ .18,650 Qualifying widow(er). . . . . . . . . . . . . . . . . . . . . . . . $ .24,800 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single, age 65 or over. . . . . . . . . . . . . . . . . . . . . . . $ .14,050 Joint Return, one spouse, age 65 or over. . . . . . . . . . $ .26,100 Joint Return, both spouses, age 65 or over . . . . . . . . $ .27,400 Married filing separately, age 65 or over . . . . . . . . . . $ 12,400 Head of Household, age 65 or over. . . . . . . . . . . . . . $ .20,300 Qualifying widow(er), age 65 or over. . . . . . . . . . . . . $ .26,100 1 WHO MUST FILE? This booklet and forms are for residents and part-year residents of Maryland. In general, you must file a Maryland return if you are or were a resident of Maryland AND you are required to file a federal return. Information in this section will allow you to determine if you must file a return and pay taxes as a resident of Maryland. If you are not a resident but had Maryland tax withheld or had income from sources in Maryland, you must use Form 505 or 515, Nonresident Tax return. WHO IS A RESIDENT? You are a resident of Maryland if: a. Your permanent home is or was in Maryland (the law refers to this as your domicile). OR b. Your permanent home is outside of Maryland, but you maintained a place of abode (a place to live) in Maryland for more than six months of the tax year. If this applies to you and you were physically present in the state for 183 days or more, you must file a full-year resident return. PART-YEAR RESIDENTS If you began or ended residence in Maryland during the tax year, you must file a Maryland resident income tax return. See Instruction 26. MILITARY AND OTHERS WORKING OUTSIDE OF MARYLAND Military and other individuals whose domicile is in Maryland, but who are stationed or work outside of Maryland, including overseas, retain their Maryland legal residence. Maryland residency is not lost because of duty assignments outside of the State; see Administrative Release 37. Military personnel and their spouses should see Instruction 29. TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN a. Add up all of your federal gross income to determine your total federal income. Gross income is defined in the Internal Revenue Code and, in general, consists of all income regardless of source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If modifications or deductions reduce 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 benefits in your total federal income. c. Add to your total federal income any Maryland additions to income. Do not include any additions related to periods of nonresidence. See Instruction 12. This is your Maryland gross income. MINIMUM FILING LEVELS TABLES

2 d. If you are a dependent taxpayer, add to your total federal income any Maryland additions and subtract any Maryland subtractions. See Instructions 12 and 13. This is your Maryland gross income. e. You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in the MINIMUM FILING LEVEL TABLE 1. f. If you or your spouse is 65 or over, use the MINIMUM FILING LEVEL TABLE 2. IF YOU ARE NOT REQUIRED TO FILE A MARYLAND RETURN BUT HAD MARYLAND TAXES WITHHELD To get a refund of Maryland income taxes withheld, you must file a Maryland return. Taxpayers who are filing for refund only should complete all of the information at the top of Form 502 and the following lines:

1-16

22*, 29*

35-44

46, 48 *Enter a zero unless: (i) you claim an earned income credit on your federal return, or (ii) you do not meet the minimum age requirement under the federal credit, but are otherwise eligible for the federal credit, for those without a qualifying child. Sign the form and attach withholding statements (all W-2 and 1099 forms) showing Maryland and local tax withheld equal to the withholding you are claiming. Your form is then complete. 2 USE OF FEDERAL RETURN. First complete your 2020 federal income tax return. You will need information from your federal return to complete your Maryland return. 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 federal Form 1040NR, visit www.marylandtaxes.gov for further information. All items reported on your Maryland return are subject to verification, audit and revision by the Maryland State Comptroller’s Office. 3 MARYLAND HEALTHCARE COVERAGE. The Maryland General Assembly enacted Chapter 423 in the 2019 Session requiring the collection of certain information, including whether an individual is uninsured at the time the tax return is filed and whether the individual is interested in having the Maryland Health Benefit Exchange (“the Exchange”) determine whether an individual may be eligible for insurance affordability programs, such as no-cost or low-cost minimum essential health care coverage. The Exchange is the agency that regulates Maryland Health Connection. Check the appropriate box on Form 502 for you and/or your spouse if you are uninsured as of the date you file your return. If you would like the Exchange to determine pre-eligibility for health insurance affordability programs for any uninsured member of your household, you must also check the box on Form 502 indicating you authorize the Comptroller to share information from your tax return with the Exchange. For each dependent identified on Form 502B, check the appropriate box to indicate if that dependent is an uninsured individual as of the date the return is filed. You must provide the date of birth for any uninsured individual who is interested in obtaining minimum essential health coverage. If you authorize information sharing, we will share the following information with the Exchange: • Name, SSN, and date of birth of each uninsured individual; • Your current mailing address, email address and phone number; • Number of uninsured individuals in your household identified on your return; and • Your federal adjusted gross income amount from Line 1. Information shared with the Exchange will be used to determine eligibility for insurance affordability programs or to assist with enrollment in health coverage. If you would like more information about the health insurance affordability programs or health care coverage enrollment, visit the Exchange’s website at www.marylandhealthconnection.gov/easyenrollment/ 4 NAME AND ADDRESS.

Print using blue or black ink. Enter your name exactly as entered on your federal tax return. If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration before filing your return. This will prevent delays in the processing of your return. 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, enter the city or town and state or province and ZIP Code or postal code on the Current Mailing Address Line 2. Enter the name of the country on the “City or Town” line. Leave the “State” line and “ZIP Code + 4” line blank. 5 SOCIAL SECURITY NUMBER(S) (SSN). It is important that you enter each Social Security Number in the space provided. You must enter each SSN legibly because we validate each number. If the SSN is not correct and legible, it will affect the processing of your return. Your name must match the name on your current social security card to ensure you get credit for your personal exemption. If not, contact SSA at 800-772- 1213 or visit www.ssa.gov. The Social Security Number(s) (SSN) must be a valid number issued by the Social Security Administration of the United States Government. If you or your spouse or dependent(s) do not have a SSN and you 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; and enter it wherever your SSN is requested on the return. 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 his or her 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 for the child, complete just the name and relationship of the dependent and enter code 322, on one of the code number lines located to the right of the telephone number area on page 4 of the form; attach a copy of the child’s death certificate to your return.

3 6 MARYLAND POLITICAL SUBDIVISION INFORMATION (REQUIRED). Fill in the lines for your Maryland physical address of the taxing area as of December 31, 2020, including political subdivision lines, based on your residence on the last day of the taxable period. Part-year residents fill in the lines for your Maryland physical address, including political subdivision lines, based on your last day of residence in Maryland in the taxable period. Military personnel who are legal residents of Maryland should fill in the lines for your Maryland physical address, including political subdivision lines, based on the Maryland physical address that is used for claiming Maryland as your Home of Record on file with the Defense Finance and Accounting Service for tax year 2020. 1. Find your 4 Digit Political Subdivision Code in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND and enter this number on the 4 DIGIT POLITICAL SUBDIVISION CODE line.

When selecting the 4 Digit Political Subdivision Code, be sure that you have selected the proper political subdivision from the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND. Do not rely on your ZIP Code + 4 to identify the proper political subdivision. For example, most residents within the ZIP Code of Upper Marlboro do not reside in the political subdivision of the Town of Upper Marlboro. Therefore, entering the Town of Upper Marlboro on the 4 DIGIT POLITICAL SUBDIVISION CODE line for those with a ZIP Code in Upper Marlboro may not be correct. Also, some political subdivisions have similar names such as Bel Air in Allegany County and Town of Bel Air in Harford County or Town of Chevy Chase and Town of Chevy Chase View. You may contact your county seat for further information relating to the incorporated boundaries of incorporated cities, towns and taxing areas in your county. 2. If you lived within the incorporated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of the city, town or taxing area on the MARYLAND POLITICAL SUBDIVISION line. If you did not live within the incorporated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of your county on the MARYLAND POLITICAL SUBDIVISION line. If you lived in Baltimore City, enter “Baltimore City” on the MARYLAND POLITICAL SUBDIVISION line. For additional information on your Maryland political subdivision, contact your locality or the Maryland Department of Planning. 3. Enter your street number and street name on MARYLAND PHYSICAL ADDRESS LINE 1. DO NOT ENTER A PO BOX 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 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

4 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 Widow(er) 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 13, code hh for applicable exemption adjustment. If Your FEDERAL ADJUSTED GROSS INCOME is Single or Married Filing Separately Each Exemption is Joint, Head of Household or Qualifying Widow(er) 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 Total the exemption amount on the front of Form 502 to determine the total exemption allowance to subtract on line 19 of Form 502. NUMBER. 4. If applicable, enter the floor, suite or apartment number on MARYLAND PHYSICAL ADDRESS LINE 2. DO NOT ENTER A PO BOX NUMBER. 5. Enter the city or town in which you resided on the CITY line. 6. Enter the ZIP Code + 4 in which you resided on the ZIP Code + 4 line. 7. Enter the name of your county on the MARYLAND COUNTY line. If you lived in Baltimore City, leave the MARYLAND COUNTY line blank. 7 FILING STATUS. Use the FILING STATUS chart below to determine your filing status. Check the correct FILING STATUS box on the return. 8 SPECIAL INSTRUCTIONS FOR MARRIED PERSONS FILING SEPARATELY. If you and your spouse file a joint federal return but are filing separate Maryland returns according to Instruction 7, follow the instructions below. If you and your spouse file a joint federal return but are filing separate Maryland returns according to Instruction 7, you should report the income you would have reported had you filed a separate federal return. The income from jointly held securities, property, etc., must be divided evenly between spouses. If you itemized your deductions on the joint federal return, one spouse may use the standard deduction and the other spouse may claim those deductions on the federal return that are “attributable exclusively” to that spouse, plus a prorated amount of the remaining deductions. If it is not possible to determine these deductions, the deduction must be allocated proportionately based on your share of the income. “Attributable exclusively” means that the individual is solely responsible for the payment of an expense claimed as an itemized deduction, including compliance with a valid court order or separation agreement; or the individual jointly responsible for the payment of an expense claimed as an itemized deduction can demonstrate payment of the full amount of the deduction with funds that are not attributable in whole or in part, to the other jointly responsible individual. If both spouses choose to itemize on their separate Maryland If you are: Check the box for: Additional Information SINGLE PERSON (Single on the last day of the tax year.) Any person who can be claimed as a dependent on his or her parent’s (or any other person’s) federal return Dependent taxpayer Filing Status 6 Single Dependent taxpayers, regardless of whether income is earned or unearned, are not required to file a Maryland income tax return unless the gross income including Maryland additions and subtractions is $12,400 or more. See Instruction 1 if you are due a refund. You do not get an exemption for yourself. Put a zero in Exemption Box A. Any person who filed as a head of household on his or her federal return Head of household Filing Status 4 A qualifying widow(er) with dependent child who filed a federal return with this status Qualifying widow(er) with dependent child Filing Status 5 All other single persons Single Filing Status 1 If your spouse died during the year AND you filed a joint federal return with your deceased spouse, you may still file a joint Maryland return. MARRIED PERSONS (Married on the last day of the tax year.) Any person who can be claimed as a dependent on his or her parent’s (or any other person’s) federal return Dependent taxpayer Filing Status 6 You do not get an exemption for yourself. Put a zero in Exemption Box A. You and your spouse must file separate returns. Any person who filed as a head of household on his or her federal return Head of household Filing Status 4 Married couples who filed separate federal returns Married filing separately Filing Status 3 Each taxpayer must show his or her spouse’s Social Security Number in the blank next to the filing status box. If your spouse does not have and is not required to have a Social Security Number or ITIN, enter “999-00-9999” in the space for your spouse’s Social Security Number (for the purpose of this form ONLY). Married couples who filed joint federal returns but had different tax periods Joint return Filing Status 2 or Married filing separately Filing Status 3 If you are not certain which filing status to use, figure your tax both ways to determine which status is best for you. See Instructions 8 and 26(g) through (p). Married couples who filed joint federal returns but were domiciled in different counties, cities, towns or taxing areas on the last day of the year Joint return Filing Status 2 or Married filing separately Filing Status 3 If you are filing separately, see Instruction 8. If you are filing a joint return see SPECIAL NOTE in Instruction 19. Married couples who filed joint federal returns but were domiciled in different states on the last day of the year If you are filing separately, see Instruction 8. If you are filing a joint return, you must attach a pro forma Form 505 and 505NR. See Administrative Releases 1 & 3. All other married couples who filed joint federal returns Joint return Filing Status 2 If your spouse does not have and is not required to have a Social Security Number or ITIN, enter “999-00-9999” in the space for your spouse’s Social Security Number (for the purpose of this form ONLY).

5 returns, then each spouse must determine which deductions are attributable exclusively to him or her and prorate the remaining deductions using the Maryland Income Factor. See Instruction 26k. If it is not possible to determine deductions in this manner, they must be allocated proportionately based on their respective shares of the income. The total amount of itemized deductions for both spouses cannot exceed the itemized deductions on the federal return. If you choose to use the standard deduction method, use STANDARD DEDUCTION WORKSHEET (16A) in Instruction 16. Each spouse must claim his or her own personal exemption. Each spouse may allocate the dependent exemptions in any manner they choose. A dependent may not be claimed twice. The total number of dependents claimed may not exceed the overall number of dependents. Complete the remainder of the form using the instructions for each line. Each spouse should claim his or her own withholding and other credits. Joint estimated tax paid may be divided between the spouses in any manner provided the total claimed does not exceed the total estimated tax paid. 9 PART-YEAR RESIDENTS. If you began or ended legal residence in Maryland in 2020 see Instruction 26. Military taxpayers. If you have non-Maryland military income, see Administrative Release 1. 10 EXEMPTIONS. Determine what exemptions you are entitled to and complete the EXEMPTIONS area on Form 502. Form 502B must be completed and attached to Form 502 if you are claiming one or more dependents. EXEMPTIONS ALLOWED You are entitled to claim qualified exemptions on your Maryland return. The amount of your Maryland exemption may be limited by the amount of your federal adjusted gross income. See Exemption Amount Chart (10A). You and your spouse are permitted to claim additional exemptions for being age 65 or over or for blindness. These additional exemptions are in the amount of $1,000 each. 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 (4) and (5) of Form 502B for each of your dependents who are age 65 or over. 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. The number of exemptions for Part C is from Total Dependent Exemptions, Line 3 of Form 502B. PART-YEAR RESIDENTS AND MILITARY You must prorate your exemptions based on the percentage of income subject to Maryland tax. See Instruction 26 and Administrative Release 1. 11 INCOME. Line 1. Copy the figure for federal adjusted gross income from line 11 of your federal form 1040/1040SR onto line 1 of Form 502. Line 1a. Copy the total of your wages, salaries and tips from line 1 of your federal Form 1040 onto line 1a of Form 502. If you and your spouse file a joint federal return but are filing separate Maryland returns, see Instruction 8. Line 1b. Enter your earned income used to calculate your federal earned income credit (EIC), Maryland Earned Income Credit, or poverty level credit (PLC). Earned income includes wages, salaries, tips, professional fees and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you included in your federal AGI. Line 1c. Enter on line 1c the amount of capital gains and losses reported as taxable income on Line 7 of the federal Form 1040. Line 1d. Enter on line 1d the total amount of pensions, IRAs and annuities reported as income on 4b and 5b of your federal Form 1040. As required by House Bill 1148 (Chapter 648) of the 2016 Session of the General Assembly, taxpayers with an entry on line 1d must complete and attach Form 502R. See Form 502R for additional information. Line 1e. Place a “Y” in the box if the amount of your investment income is more than $3,650. You DO NOT qualify for the earned income tax credit. Investment income generally includes, but is not limited to, interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 12 ADDITIONS TO INCOME. Determine which additions to income apply to you. Write the correct amounts on lines 2-5 of Form 502. Instructions for each line: Line 2. TAX EXEMPT STATE OR LOCAL BOND INTEREST. Enter the interest from non-Maryland state or local bonds or other obligations (less related expenses). This includes interest from mutual funds that invest in non-Maryland state or local obligations. Interest earned on obligations of Maryland or any Maryland subdivision is exempt from Maryland tax and should not be entered on this line. Line 3. STATE RETIREMENT PICKUP. Pickup contributions of a State retirement or pension system member. The pickup amount will be stated separately on your W-2 form (Box 14). The tax on this portion of your wages is deferred for federal but not for state purposes. Line 4. LUMP SUM DISTRIBUTION FROM A QUALIFIED RETIREMENT PLAN. If you received such a distribution, you will receive a Form 1099R showing the amounts distributed. You must report part of the lump sum distribution as an addition to income if you file federal Form 4972. Use the LUMP SUM DISTRIBUTION WORKSHEET (12A) to determine the amount of your addition. LUMP SUM DISTRIBUTION WORKSHEET (12A) 1. Ordinary income portion of distribution from Form 1099R reported on federal Form 4972 (taxable amount less capital gain amount) . . . . . . $______________ 2. 40% of capital gain portion of distribution from Form 1099R. . . . . . . . . . . . . . . . . . . . . . . . . . . . $______________ 3. Add lines 1 and 2.. . . . . . . . . . . . . . . . . . . . . . . . $______________ 4. Enter minimum distribution allowance from federal Form 4972 . . . . . . . . . . . . . . . . . . . . . . . $______________ 5. Subtract line 4 from line 3. This is your addition to income for your lump sum distribution. Enter on Form 502, line 4. If this amount is less than zero, enter zero . . . . . . . . . . . . . . . . . . . . . . . . . $______________ Note: If you were able to deduct the death benefit exclusion on federal Form 4972, allocate that exclusion between the ordinary and capital gain portions of your distribution in the same ratio before completing this schedule. Line 5. OTHER ADDITIONS TO INCOME. If one or more of these apply to you, enter the total amount on line 5 and identify each item using the code letter: CODE LETTER a. Part-year residents: losses or adjustments to federal income that were realized or paid when you were a nonresident of Maryland. b. Net additions to income from pass-through entities not attributable to decoupling.

6 c. Net additions to income from a trust as reported by the fiduciary. d. S corporation taxes included on lines 13 and 14 of Form 502CR, Part A, Tax Credits for Income Taxes Paid to Other States and Localities. (See instructions for Part A of Form 502CR.) e. Total 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, Small Business Research & Development Tax Credit, Maryland Employer Security Clearance Costs Tax Credit (do not include Small Business First-Year Leasing 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 and/or Endowments of Maryland Historically Black Colleges and Universities Tax Credit on Form 500CR or 502CR. f. Oil percentage depletion allowance claimed under IRC Section 613. g. Income exempt from federal tax by federal law or treaty that is not exempt from Maryland tax. h. Net operating loss deduction to the extent of a double benefit. See Administrative Release 18 at www.marylandtaxes. gov. i. Taxable tax preference items from line 5 of Form 502TP. The items of tax preference are defined in IRC 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 (Alternative Minimum Tax) with your federal Form 1040. j. Amount deducted 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. k. Any refunds of advanced tuition payments made under the Maryland Prepaid College Trust, to the extent the payments were subtracted from federal adjusted gross income and were not used for qualified higher education expenses, and any refunds of contributions made under the Maryland College Investment Plan, to the extent the contributions were subtracted from federal adjusted gross income and were not used for qualified higher education expenses. See Administrative Release 32. l. Net addition modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Complete and attach Form 500DM. See Administrative Release 38. m. Net 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. n. Amount deducted on your federal income tax return for domestic production activities. o. 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. p. Any 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. q. If you sold or exchanged a property for which you claimed a subtraction modification under Senate Bill 367 (Chapter 231, Acts of 2017) 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. SPECIFIC INSTRUCTIONS NOTE: When both you and your spouse qualify for the pension exclusion, a separate column must be completed for each spouse. Line 1. Enter your qualifying pension and retirement annuity included in your federal adjusted gross income. Do not include any amount subtracted for military retirement income. See code letter u in Instruction 13. Do not include Social Security and/or Railroad Retirement income on this line. Line 2. The maximum allowable exclusion is $33,100. Line 3. Enter your total Social Security and/or Railroad Retirement benefits. Include all Social Security and/or Railroad Retirement benefits whether or not you included any portion of these amounts in your federal adjusted gross income. Include both Tier I and Tier II Railroad Retirement benefits. If you are filing a joint return and both spouses received Social Security and/or Railroad Retirement benefits but only one spouse received a pension, enter only the Social Security and/or Railroad Retirement benefits of the spouse receiving the pension on the worksheet. If your total Social Security and/or Railroad Retirement income is greater than the Maximum Pension Exclusion $33,100, the pension exclusion will be zero (0). Line 4. Subtract line 3 from line 2 to determine your tentative exclusion. Line 5. Your pension exclusion is the smaller of your net taxable pension (line 1) or the tentative exclusion (line 4). Enter the smaller amount on this line. Review carefully the age and disability requirements in the instructions before completing this worksheet. Use the separate RETIRED CORRECTIONAL OFFICERS, LAW ENFORCEMENT OFFICER, OR FIRE, RESCUE, OR EMERGENCY SERVICES PERSONNEL PENSION EXCLUSION COMPUTATION WORKSHEET (13E) if applicable. You Spouse 1. Qualifying pension and retirement annuity included in your federal adjusted gross income (Do not include Social Security or Railroad Retirement). . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Maximum allowable exclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $33,100 $33,100 3. Total benefits you received from Social Security and/or Railroad Retirement (Tier I and Tier II) 4. Tentative exclusion (Subtract line 3 from line 2.) (If less than 0, enter 0.). . . . . . . . . . . . . . . 5. Pension Exclusion (Enter the smaller of line 1 or 4 here and on line 10a, Form 502.) If you and your spouse both qualify for the pension exclusion, combine your allowable exclusions and en­ ter the total amount on line 10a, Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PENSION EXCLUSION COMPUTATION WORKSHEET (13A)

7 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. See Form 500DM and Administrative Release 38. dm. Net addition modification from multiple decoupling provisions. See the table at the bottom of Form 500DM for the line numbers and code letters to use. dp. Net addition decoupling modification from a pass-through entity. See Form 500DM. Line 6. TOTAL ADDITIONS. Add lines 2 through 5 plus line 3 of Form 502LU (if applicable). (See Line 1 of Form 502LU Legislative Updates Addition/Subtraction Modifications Instructions for addition modification amount equal to credit for pass-through entity election tax). 13 SUBTRACTIONS FROM INCOME. Determine which subtractions from income apply to you. Write the correct amounts on lines 8–14 of Form 502. Instructions for each line: Line 8. STATE TAX REFUNDS. Copy onto line 8 the amount of refunds of state or local income tax included in line 1 of Form 502. Line 9. CHILD 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). Copy onto line 9 the amount from federal Form 2441. You may also be entitled to credits for these taxable expenses. See instructions for Part B and Part CC of Form 502CR. Line 10a. PENSION EXCLUSION. You may be able to subtract some of your taxable pension and retirement annuity income. This subtraction applies only if: a. You were 65 or over or totally disabled, or your spouse was totally disabled, on the last day of the tax year, AND b. You included on your federal return taxable income received as a pension, annuity or endowment from an “employee retirement system” qualified under Sections 401(a), 403 or 457(b) of the Internal Revenue Code. [A traditional IRA, a Roth IRA, a simplified employee plan (SEP), a Keogh plan, an ineligible deferred compensation plan or foreign retirement income does not qualify.] Note: For additional information regarding qualified plans pension exclusion, refer to FAQs #2 on page iii Resident Booklet; and Form 502R Instructions; and the chart of Form 502R. Each spouse who receives taxable pension or annuity income and is 65 or over or totally disabled may be entitled to this exclusion. In addition, if you receive taxable pension or annuity income but you are not 65 or totally disabled, you may be entitled to this exclusion if your spouse is totally disabled. Complete a separate column in the PENSION EXCLUSION COMPUTATION WORKSHEET (13A) for each spouse. Combine your allowable exclusion and enter the total amount on line 10a, Form 502. On line 10a, Form 502 check the applicable box(es) for yourself and/or spouse. To be considered totally disabled, you must have a mental or physical impairment which prevents you from engaging in substantial gainful activity. You must expect the impairment to be of long, continued or indefinite duration or to result in your death. You must attach to your return a certification from a qualified physician stating the nature of your impairment and that you are totally disabled. If you have previously submitted a physician’s certification, attach your own statement that you are still totally disabled and that a physician’s certification was submitted before. If you are a part-year resident, complete PENSION EXCLUSION COMPUTATION WORKSHEET (13A) using total taxable pension and total Social Security and railroad retirement benefits as if you were a full-year resident. Prorate the amount on line 5 by the number of months of Maryland residence divided by 12. However, if you began to receive your pension during the tax year you became a Maryland resident, use a proration factor of the number of months you were a resident divided by the number of months the pension was received. For example, Pat Taxpayer moved to Maryland on March 1. If he started to receive his pension on March 1, he would prorate the pension exclusion by 10/10, which would mean he would be entitled to the full pension exclusion. However, if he began to receive his pension on February 1, Pat would prorate his pension by 10/11. Note that, in either case, the proration factor may not exceed 1. Complete the PENSION EXCLUSION COMPUTATION WORKSHEET (13A). Copy the amount from line 5 of the worksheet onto line 10a, Form 502. On line 10a, Form 502 check the applicable box(es) for yourself and/or spouse. Note: You must complete and attach Form 502R to Form 502 if you or your spouse are claiming a pension exclusion on line 10a of Form 502. See Form 502R for additional information. 10b. PENSION EXCLUSION FOR RETIRED CORRECTIONAL OFFICER, LAW ENFORCEMENT OFFICER, OR FIRE, RESCUE, OR EMERGENCY SERVICES PERSONNEL. An individual taxpayer may not claim BOTH the standard Pension Exclusion and the Pension Exclusion for Retired Correctional Officer, Law Enforcement Officer, or Fire, Rescue, or Emergency Services Personnel. If you are 65 or older on the last day of the calendar year, you are totally disabled, or your spouse is totally disabled, and you have received qualified pension income, you should complete the PENSION EXCLUSION COMPUTATION WORKSHEET (13A) regardless of your prior work history. It is permissible for one spouse to claim the standard Pension Exclusion and the other spouse to claim the Pension Exclusion for Retired Correctional Officer, Law Enforcement Officer, or Fire, Rescue, or Emergency Services Personnel if each spouse meets the applicable required criteria. If you meet the following criteria, use the RETIRED CORRECTIONAL OFFICER, LAW ENFORCEMENT OFFICER, OR FIRE, RESCUE, OR EMERGENCY SERVICES PERSONNEL PENSION EXCLUSION COMPUTATION WORKSHEET (13E) to calculate your eligible pension exclusion: a. You were 55 or over on the last day of the tax year, AND b. You were not 65 or older, or totally disabled, or have a spouse who is totally disabled, AND c. You included on your federal return taxable income received as a pension, annuity or endowment from an “employee retirement system” qualified under Section 401(a), 403 or 457(b) of the Internal Revenue Code, AND d. The retirement income is attributable to your service as a correctional officer, law enforcement officer, or fire, rescue, or emergency services personnel of the United States, the State of Maryland or a political subdivision of Maryland.

Each spouse who meets the above requirements may be entitled to the exclusion. If each spouse is eligible, complete a separate column on the RETIRED CORRECTIONAL OFFICER, LAW ENFORCEMENT OFFICER, OR FIRE, RESCUE, OR EMERGENCY SERVICES PERSONNEL PENSION EXCLUSION COMPUTATION WORKSHEET (13E). Combine your allowable exclusions from line 8 of the worksheet and enter the total amount on line 10b, Form 502. On line 10b, Form 502 check the applicable box(es) for yourself and/or spouse.

If you are a part-year resident, complete the RETIRED CORRECTIONAL OFFICER, LAW ENFORCEMENT OFFICER, OR FIRE, RESCUE, OR EMERGENCY SERVICES PERSONNEL PENSION EXCLUSION COMPUTATION WORKSHEET (13E) using total taxable pension and total Social Security and railroad retirement benefits as if you were a full-year resident. Prorate the amount on line 8 by the number of months of Maryland residence divided by 12. However, if you began to receive your pension during the tax year you became a Maryland resident, use a proration factor

8 of the number of months you were a resident divided by the number of months the pension was received. Copy the prorated amount from line 8 of the worksheet onto line 10b, Form 502.

For example, Pat Taxpayer moved to Maryland on March 1. If he started to receive his pension on March 1, he would prorate the pension exclusion by 10/10, which would mean he would be entitled to the full pension exclusion. However, if he began to receive his pension on February 1, Pat would prorate his pension by 10/11. In either case, the prorated factor may not exceed 1.

Note: You must complete and attach Form 502R to the Form 502 if you or your spouse are claiming a pension exclusion on line 10b of Form 502. See the Form 502R for additional information. Line 11. FEDERALLY TAXED SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS. If you included in your federal adjusted gross income Social Security, Tier I, Tier II and/or supplemental railroad retirement benefits, then you must include the total amount of such benefits on line 11. Social Security and railroad retirement benefits are exempt from state tax. Note: You must complete and attach Form 502R to the Form 502 if you or your spouse received any income during the tax year (taxable or nontaxable) from Social Security or Railroad Retirement (Tier I or Tier II). See Form 502R for additional information. Line 12. NONRESIDENT INCOME. If you began or ended your residence in Maryland during the year, you may subtract the portion of your income received when you were not a resident of Maryland. See Instruction 26 for part-year residents and Administrative Release 1 for military personnel. If your state of residence or your period of Maryland residence was not the same as that of your spouse and you filed a joint return, follow Instruction 26 (c) through (p). Line 13. SUBTRACTIONS FROM INCOME. Other certain subtractions for which you may qualify will be reported on Form 502SU. Determine which subtractions apply to you and enter the amount for each on Form 502SU. Enter the sum of all applicable subtractions from Form 502SU on line 13 of Form 502, and enter the code letters that represent the four highest dollar amounts in the code letter lines. If multiple subtractions apply, be sure to identify all of them on Form 502SU and attach it to your Form 502. Note: If only one of these subtractions applies to you, enter the amount and the code letter on line 13 of Form 502; then the use of Form 502SU may be optional. 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). b. Net allowable subtractions from income from pass-through entities, not attributable to decoupling. c. Net subtractions from income reported by a fiduciary. d. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to the State (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 the State or local governments of Maryland. f. Benefits received from a Keogh plan on which State income tax was paid prior to 1967. Attach statement. g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credit allowed under the 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 DNR393, available from the Department of Natural Resources, visit www.dnr.Maryland. gov to obtain this form. j. Amount added to taxable income for the use of an official vehicle by a member of a state, county or local police or fire department. The amount is stated separately on your W-2 form. k. Up to $6,000 in expenses incurred by parents to adopt a child with special needs through a public or nonprofit adoption agency and up to $5,000 in expenses incurred by parents to adopt a child without special needs. l. Purchase and installation costs of certain 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. n. Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by any county or municipal corporation of the State. 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. p. Up to $15,000 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 and which is attributable to service outside the boundaries of the U.S. or its possessions. To compute the subtraction, follow the directions on the MILITARY OVERSEAS INCOME WORKSHEET (13B). If your total military pay exceeds $30,000, you do not qualify for the subtraction. MILITARY OVERSEAS INCOME WORKSHEET (13B) When both you and your spouse qualify for this military subtraction, complete separate computations for each spouse. 1. ENTER the amount of military pay included in your federal adjusted gross income attributable to service outside the U.S. If greater than $15,000, enter $15,000. . . . . . . . . $__________ 2. ENTER total military pay received during the tax year . . . . . . . . . . . . $__________ 3. Maximum subtraction . . . . . . . . . . $ 15,000 4. SUBTRACT the amount on line 3 from line 2. If this amount is less than zero (0), enter zero (0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $__________ 5. SUBTRACT line 4 from line 1. This is your subtraction from income. If the amount is zero (0) or less, you are not eligible for this subtraction. INCLUDE this amount on line p of Form 502SU. . . . . . . . . . . . . . . . . . . . . . $__________ q. Unreimbursed vehicle travel expenses for: 1. A volunteer fire company; 2. Service as a volunteer for a charitable organization whose principal purpose is to provide medical, health or nutritional care; AND 3. Assistance (other than providing transportation to and from the school) for handicapped students at a Maryland community college. Attach Form 502V. r. Amount of pickup contribution shown on Form 1099R from the state retirement or pension systems included in federal adjusted gross income. The subtraction is limited to the amount of pickup contribution or the taxable pension, whichever is less. Any amount not allowed to be claimed on the current year return may be carried forward to the next year until the full amount of the State pickup contribution has been claimed. s. Amount of interest and dividend income (including capital

9 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. Payments received from the State of Maryland under Title 12 Subtitle 2 of the Real Property Article (relocation and assistance payments). u. Up to $5,000 of military retirement income, including death benefits, received by a qualifying individual during the tax year if the taxpayer has not yet attained the age of 55; or up to $15,000 of military retirement income, including death benefits, received by a qualifying individual if the taxpayer is age 55 or over. 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. va. The Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program. $6,000 for each taxpayer who is a qualifying volunteer as certified by a Maryland fire, rescue or emergency medical services organization. $6,000 for each taxpayer who is a qualifying member of the U.S. Coast Guard Auxiliary, Maryland Defense Force or Maryland Civil Air Patrol as certified by these organizations. Attach a copy of the certification. vb. The Honorable Louis L. Goldstein Volunteer Police Personnel Subtraction Modification Program. $5,000 for each taxpayer who is a qualifying police auxiliary or reserve volunteer as certified by a bona fide Maryland police agency. Attach a copy of the certification. w. 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. 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. 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. 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. 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. Note: Certain account holders who made contributions to an account in calendar year 2017, but failed to make contributions in accordance with § 18–19A–04.1(e)(1) of the Education Article as enacted by Chapters 689 and 690 of the Acts of the General Assembly of 2016 and were otherwise eligible for a State contribution, received a State contribution of $250 by June 30, 2018. If you are an account holder who receives this State match, you may be eligible for a subtraction. To claim the subtraction, you must file an amended 2017 income tax 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 www.marylandtaxes.gov or contact Taxpayer Services Division at 410-260-7980. z. Expenses incurred to buy and install handrails in an existing elevator in a health care facility (as defined in Section 19- 114 of the Health General Article) or other building in which at least 50% of the space is used for medical purposes. aa. Payments from a pension system 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. ab. Income from U.S. Government obligations. Enter 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 also are 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. You cannot subtract income from Government National Mortgage Association securities. See Administrative Releases 10 and 13. bb. Net subtraction modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Complete and attach Form 500DM. See Administrative Release 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. dd. Income derived within an arts and entertainment district by a qualifying residing artist from the publication, production, or sale of an artistic work that the artist created, wrote, composed or executed. Complete and attach Form 502AE. dm. Net subtraction modification from multiple decoupling provisions. See the table at the bottom of Form 500DM. dp. Net subtraction decoupling modification from a pass- through entity. See Form 500DM. ee. The amount received as a grant under the Solar Energy Grant Program administered by the Maryland Energy Administration (but not more than the amount included in your total income). 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 502SU. 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. hh. Exemption adjustment for certain taxpayers with interest on U.S. obligations. If you have received income from U.S.

10 (a) You (b) Spouse 1. ENTER the portion of federal adjusted gross income from line 1 of Form 502 attributable to each spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. ENTER the portion of additions to income from line 6 of Form 502 attributable to each spouse. . . . . . 3. ADD lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. ENTER the portion of subtractions from income from lines 8-13 of Form 502 attributable to each spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. SUBTRACT line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. COMPARE the amounts on lines 5 (a) and (b) and enter the smaller amount here but not less than zero. 7. ENTER $1,200 or the amount on line 6, whichever is less. ENTER this amount on line 14 of Form 502. TWO-INCOME MARRIED COUPLE SUBTRACTION WORKSHEET (13D) RETIRED CORRECTIONAL OFFICER, LAW ENFORCEMENT OFFICER OR FIRE, RESCUE, OR EMERGENCY SERVICES PERSONNEL PENSION EXCLUSION COMPUTATION WORKSHEET (13E) Review carefully the age and prior employment requirements in the instructions before completing this worksheet. Do not use this worksheet if you are 65 or older, totally disabled or have a spouse who is totally disabled. Use Worksheet (13A). You Spouse 1. Qualifying pension and retirement annuity included in your federal adjusted gross income (Do not include Social Security or Railroad Retirement). . . . . . . . . . . . . . . . . . . . 2. Maximum allowable Social Security benefit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 33,100 $ 33,100 3. Total benefits you received from Social Security and/or Railroad Retirement. . . . . . . . . . . 4. Subtract line 3 from line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 5. Net taxable pension and retirement annuity included in your federal adjusted gross income attributable to employment as a correctional officer, law enforcement officer or fire, res­ cue, or emergency services personnel of the United States, State of Maryland or a political subdivision of the State of Maryland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Maximum allowable statutory exclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,000 $ 15,000 7. Tentative excludable amount (smaller of line 5 or line 6) . . . . . . . . . . . . . . . . . . . . . . . . . 8. Total exclusion (lesser of line 4 or line 7). If you and your spouse both qualify for the pension exclusion, combine your allowable exclusions and enter the total amount on Line 10b, Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SPECIFIC INSTRUCTIONS NOTE: When both you and your spouse qualify for the retired correctional officer, law enforcement officer or fire, rescue, or emergency services personnel pension exclusion, a separate column must be completed for each spouse. Line 1. Enter your qualifying pension and retirement annuity included in your federal adjusted gross income. Do not include Social Security or Railroad Retirement. Do not include any amount subtracted for military retirement income. See code letter u in Instruction 13. Line 2. The maximum Social Security benefit is $33,100. Line 3. Total benefits you received from Social Security and/or Railroad Retirement (Tier I, Tier II and/or supplemental) Line 4. Subtract line 3 from line 2. If less than 0, enter 0. Line 5. Enter your net taxable pension and retirement annuity included in your federal adjusted gross income which is attributable to your employment as a correctional officer, law enforcement officer or fire, rescue, or emergency services personnel of the United States, State of Maryland or a political subdivision of the State of Maryland. Do not include any amount subtracted for military retirement income. See code letter u in instruction 13. Line 6. The maximum statutory exclusion is $15,000. Line 7. Enter smaller amount of line 5 or line 6. Line 8. Enter smaller amount of line 4 or line 7. This is your excludable amount. If you and your spouse both qualify for the pension exclusion, combine your allowable exclusions and enter the total amount on Line 10b, Form 502. EXEMPTION ADJUSTMENT WORKSHEET (13C) Line 1: ENTER the exemption amount to be reported on line 19 of Form 502 using Exemption Amount Chart (10A). (If you are a part-year resident, enter the amount to be reported on line 19 before it is prorated.) . . . . . . . . . . . . $_ ___________ Line 2: ENTER your federal adjusted gross income as reported on line 1 of your Form 502. . . . . . . . . . . . . . . . . . . . . . . $_ ___________ Line 3: ENTER your income from U.S. obligations (line ab, Form 502SU). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $_ ___________ Line 4: SUBTRACT amount on line 3 from amount reported on line 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $_ ___________ Line 5: RECALCULATE your exemption amount from Exemption Amount Chart (10A), 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 on line 1 from the exemption amount calculated on line 5. If the amount is less than zero (0), enter zero (0). If the amount is zero, you have already received the maximum exemption that you are entitled to claim on Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $_ ___________

11 obligations and your federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household, or Qualifying Widow(er)), 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 (13C). If the amount is greater than zero (0), enter this amount as a subtraction on line hh of Form 502SU. Example: See page 11 Pat and Chris Jones had a federal adjusted gross income of $180,000. They also had $40,000 on interest from U.S. Savings Bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 10, they found 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 502SU. ii. Interest on any Build America Bond that is included in your federal adjusted gross 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. 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. 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. Attach a copy of the notice stating that the loans have been discharged. oo. Up to $5,000 of income earned by a law enforcement officer residing in the Maryland political subdivision in which the officer is employed if the crime rate in that political subdivision exceeds the State’s crime rate. Law enforcement officer means an individual who in an official capacity is authorized by law to make arrests, and is a member of a Maryland law enforcement agency, including an officer who serves in a probationary status or at the pleasure of the appointing authority of a county or municipal corporation. In addition, a law enforcement officer who is a member of the Maryland Transportation Authority Police, Maryland- National Capital Park Police, or the Washington Suburban Sanitary Commission Police Force, and the officer resides in a political subdivision in which the crime rate exceeds the State’s crime rate. Federal law enforcement officers do not qualify. pp. 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 widow(er). 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. ss. A living individual may deduct up to $7,500 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. uu. Under the Racing and Community Development Act of 2020, this bill allows a subtraction modification for the redevelopment of the following: Laurel Park in Anne Arundel County, Pimlico Race Course in Baltimore City and Bowie Race Course Training Center in Prince George’s County. The subtraction is based on the gain recognized as a result of (direct or indirect) sale of property within Laurel Park, Pimlico or Bowie Race Course Training Center and for income recognized (directly or indirectly) by the state investment in these sites. vv. The value of a subsidy for rental expenses received by a resident of Howard County under the “Live Where You Work” program of the Downtown Columbia Plan. For more information, visit www.marylandtaxes.gov. Line 14. TWO-INCOME SUBTRACTION. You may subtract up to $1,200 if both spouses have income subject to Maryland tax and you file a joint return. To compute the subtraction, complete the TWO-INCOME MARRIED COUPLE SUBTRACTION WORKSHEET (13D). Line 15. TOTAL SUBTRACTIONS. Add lines 8 through 14 plus line 7 of Form 502LU (if applicable). (See Line 1 of Form 502LU Legislative Updates Addition/Subtraction Modifications Instructions for addition modification amount equal to credit for pass-through entity election tax). 14 ITEMIZED DEDUCTIONS.

If you figure your tax by the ITEMIZED DEDUCTION METHOD, complete line 17a and b on Form 502. (See Instruction 16 to see if you will use the ITEMIZED DEDUCTION METHOD.) Copy the amount from federal Form 1040, Schedule A, line 17, Total Itemized Deductions, on line 17a of Form 502. Certain items of federal itemized deductions are not eligible for State purposes and must be subtracted from line 17a. State and local income taxes used as a deduction for federal purposes must be entered on line 17b (there are certain limitations on the deduction amount of state and local tax. For more information, visit www.marylandtaxes.gov). Also, any amounts deducted

12 as contributions of Preservation or Conservation Easements for which a credit is claimed must be added to line 17b. 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. If your unreimbursed business expenses include depreciation to which an adjustment is required for Maryland purposes, complete Form 500DM to calculate the addition modification “l” or subtraction modification “bb.” 15 FIGURE YOUR MARYLAND ADJUSTED

GROSS INCOME. Complete lines 1–16 on Form 502. Line 16 is your Maryland adjusted gross income. 16 FIGURE YOUR MARYLAND TAXABLE NET INCOME. To find your taxable income you must subtract either the standard deduction from the worksheet or the itemized deductions you have entered on line 17 of Form 502. The ITEMIZED DEDUCTION METHOD will lower your taxes if you have enough deductions. If you are not certain about which method to use, figure your tax both ways to determine which method is best for you. Check one of the deduction method boxes to indicate which method you will use. STANDARD DEDUCTION METHOD The STANDARD DEDUCTION METHOD gives you a standard deduction of 15% of Maryland adjusted gross income (line 16) with minimums of $1,550 and $3,100 and maximums of $2,300 and $4,650, depending on your filing status. Use STANDARD DEDUCTION WORKSHEET (16A) for your filing status to figure your standard deduction. Write the result on line 17 of Form 502. Then follow the instructions for EXEMPTIONS. ITEMIZED DEDUCTION METHOD You may itemize your deductions only if you itemized deductions on your federal return. See Instruction 14 for completing lines 17a and b of Form 502. Enter the result on line 17. You are not required to itemize deductions on your Maryland return simply because you itemized on your federal return. Figure your tax each way to determine which method is best for you. EXEMPTIONS After completing the EXEMPTIONS area on your return (page 1), enter the total exemption amount on line 19 of Form 502. PART-YEAR RESIDENTS AND NONRESIDENT MILITARY TAXPAYERS You must adjust your standard or itemized deductions and exemptions. If you are a part-year resident, see Instruction 26. If you are a nonresident military member filing a joint return with your civilian spouse, see Administrative Release 1. 17 FIGURE YOUR MARYLAND TAX.

You must use the tax tables if your taxable income is less than $100,000. The 2020 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 $100,000; otherwise, use the appropriate row in the MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES (17A) 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. Find the income range in the tax table that applies to the amount on line 20 of Form 502. Find the Maryland tax corresponding to your income range. Enter the tax amount on line 21 of Form 502. If your taxable income is $100,000 or more, use the MARYLAND TAX COMPUTATION WORKSHEET (17A) at the end of the tax table. MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES Tax Rate Schedule I For taxpayers filing as Single, Married Filing Separately, or as Dependent Taxpayers. This rate is also used for taxpay­ ers filing as Fiduciaries. If taxable net income is: Maryland Tax is: At least: but not over:

$0 $1,000

2.00% of taxable net income

$1,000 $2,000 $20.00 plus 3.00% of excess over $1,000

$2,000 $3,000 $50.00 plus 4.00% of excess over $2,000

$3,000 $100,000 $90.00 plus 4.75% of excess over $3,000 $100,000 $125,000 $4,697.50 plus 5.00% of excess over $100,000 $125,000 $150,000 $5,947.50 plus 5.25% of excess over $125,000 $150,000 $250,000 $7,260.00 plus 5.50% of excess over $150,000 $250,000 $12,760.00 plus 5.75% of excess over $250,000 If your income is: $10,333 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is between $10,333 - $15,333 Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ $15,333 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ Enter your standard deduction on line 17 of Form 502. If your filing status is: Single, Married filing separately or Dependent taxpayer Worksheet 1 Married filing jointly, Head of household or Qualifying widow(er) Worksheet 2 Your standard deduction is: Enter your income from line 16 of Form 502 . . . . . . . . . $_____________ If your income is: Your standard deduction is: 1,550 .15 2,300 If your income is: $20,666 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is between $20,666 - $31,000 Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ $ 31,000 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ Enter your standard deduction on line 17 of Form 502. If your income is: or or or or STANDARD DEDUCTION WORKSHEET (16A) Enter your income from line 16 of Form 502 . . . . . . . . . $_____________ Your standard deduction is: Your standard deduction is: 3,100 .15 4,650

13 Tax Rate Schedule II For taxpayers filing Joint, Head of Household, or for Qualifying Widows/Widowers. If taxable net income is: Maryland Tax is: At least: but not over:

$0 $1,000

2.00% of taxable net income

$1,000 $2,000 $20.00 plus 3.00% of excess over $1,000

$2,000 $3,000 $50.00 plus 4.00% of excess over $2,000

$3,000 $150,000 $90.00 plus 4.75% of excess over $3,000 $150,000 $175,000 $7,072.50 plus 5.00% of excess over $150,000 $175,000 $225,000 $8,322.50 plus 5.25% of excess over $175,000 $225,000 $300,000 $10,947.50 plus 5.50% of excess over $225,000 $300,000 $15,072.50 plus 5.75% of excess over $300,000 18 EARNED INCOME CREDIT, POVERTY LEVEL CREDIT, CREDITS FOR INDIVIDUALS AND BUSINESS TAX CREDITS. If you claim an earned income credit or poverty level credit, see Instruction 19 for your local credit calculation. Form 500CR Instructions are available online at www.marylandtaxes.gov. You must file Form 500CR electronically to claim a business income tax credit. Line 22. EARNED INCOME CREDIT. If you claimed an earned income credit on your federal return or would otherwise have been eligible to claim an earned income credit on your federal return but for you or your spouse filing with an individual taxpayer identification number (ITIN), and if you have at least one qualifying child, then you may claim one-half (50%) of the federal credit on your Maryland return. Taxpayers without a qualifying child may claim 100% of the federal earned income credit, or $530, whichever is less; see Worksheet (18A.1) to calculate any refundable earned income tax credit. If you are a part-year resident or a member of the military, see Instruction 26(o) before completing this worksheet. If you do not meet the minimum age requirement under the federal credit and are otherwise eligible for the federal credit for those without a qualifying child, you may claim the state earned income credit (calculate federal earned income credit disregarding the minimum age requirement). If you or your spouse do not possess a valid SSN but are otherwise eligible for the federal credit and are filing your Maryland return using an ITIN, you may claim the state earned income credit by calculating the federal earned income credit disregarding the SSN requirement). If you filed a joint federal return but a separate Maryland return, you may claim a combined total of up to one-half the federal credit. For information on how to calculate the amount of the federal earned income credit, go to https://www.irs.gov/pub/irs-pdf/p596.pdf. • If you have at least one qualifying child, complete the STATE EARNED INCOME CREDIT WORKSHEET (18A) to calculate the amount to enter on line 22 of Form 502. • If you DO NOT have a qualifying child, complete the STATE EARNED INCOME CREDIT/ REFUNDABLE EARNED INCOME CREDIT WORKSHEET (18A.1) to calculate the amounts to enter on line 22 and line 42 of Form 502. STATE EARNED INCOME CREDIT WORKSHEET (18A) – WITH QUALIFYING CHILD (Part-year residents see Instruction 26(o).) 1. Maryland tax (from line 21 of Form 502). . . . . 1._ ___________ 2. Federal earned income credit ______ x 50% (.50). Enter this amount here and on line 22 of Form 502 . . . . . . . . . . . . . . . . . . . . . . . . . 2._ ___________ 3. Subtract line 2 from line 1. If less than zero (0), enter zero (0).. . . . . . . . . . . . . . . . . 3._ ___________ If line 3 is greater than zero (0), you may qualify for the Poverty Level Credit. See instructions below. If line 3 is zero (0), you may qualify for the Refundable Earned Income Credit. See Instruction 21. STATE EARNED INCOME CREDIT/REFUNDABLE EARNED INCOME CREDIT WORKSHEET (18A.1) – WITHOUT QUALIFYING CHILD (Part-year residents see Instruction 26(o).) 1. Maryland tax (from line 21 of Form 502). . . . . 1._ ___________ 2. Enter your federal earned income credit or $530, whichever is less, here and on line 22 of Form 502. . . . . . . . . . . . . . . . . . . . 2._ ___________ 3. If line 1 is greater than or equal to line 2, then subtract line 2 from line 1 and enter here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3._ ___________ 4. If line 2 is greater than line 1, then subtract line 1 from line 2 enter the amount here and on line 42 of Form 502. . . . . . . . . . . . . . . . . . 4._ ___________ If line 3 is greater than or equal to zero (0), you may qualify for the Poverty Level Credit. See Line 23 Instructions below. Line 23. STATE POVERTY LEVEL CREDIT. If your earned income and federal adjusted gross income plus additions are below 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 taxpayer) on your Maryland income tax return. Generally, if your Maryland state tax exceeds 50% of your federal earned income credit and your earned income and federal adjusted gross income are below the poverty income guidelines from the STATE POVERTY LEVEL CREDIT WORKSHEET (18B), you may claim a credit of 5% of your earned income. Complete the STATE POVERTY LEVEL CREDIT WORKSHEET (18B) to calculate the amount to enter on line 23 of Form 502. This is not a refundable credit. STATE POVERTY LEVEL CREDIT WORKSHEET (18B) If you checked filing status 6 on your Maryland return, you are not eligible for this credit. 1. Enter the amount from line 7 of Form 502. 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. Enter the total of your salary, wages, tips and other employee compensation and net profit from self-employment here, and on line 1b of Form 502, if line 1b is currently blank. (Do not include a farm or business loss.). . . . . . . . . . . 2. ____________ 3. Find the number of persons in your family/ household from the chart that is the same as the number of persons entered on your federal tax return. Enter the income level that corresponds to the number of persons . . . . . . 3. ____________ 4. Enter the amount from line 1 or 2, whichever is larger. Compare lines 3 and 4. If line 4 is greater than or equal to line 3, STOP HERE. You do not qualify for this credit. If line 3 is greater than line 4, continue to line 5. . . . . . . . . . . . . . . . . . . . . . 4. ____________ 5. Multiply line 2 by 5% (.05). This is your State Poverty Level Credit. Enter that amount here and on line 23 of Form 502. (Part-year residents or members of the military, see Instruction 26(o)). . . . . . . . . . . . 5. ____________

14 POVERTY INCOME GUIDELINES NUMBER OF PERSONS IN FAMILY/HOUSEHOLD INCOME LEVEL

1 12,760

2 17,240

3 21,720

4 26,200

5 30,680

6 35,160

7 39,640

8 44,120 For families/households with more than 8 persons, add $4,480 for each additional person. Line 24. OTHER INCOME TAX CREDITS FOR INDIVIDUALS. Enter the total of your income tax credits as listed below. Complete and attach Form 502CR with Form 502. a. CREDITS FOR INCOME TAXES PAID TO OTHER STATES. If you have income subject to tax in Maryland and subject to tax in another state and/or another state’s locality, you may be eligible for a tax credit. Note: You must attach a copy of Form 502CR and required documentation. If this is not attached, no credit will be allowed. See Administrative Release 42 for required documentation. b. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES. If you were eligible for a Child and Dependent Care Credit on your federal income tax return and your income is below certain thresholds, you are entitled to a tax credit equal to a percentage of the federal credit. You may also be entitled to a refundable credit. See instructions of Form 502CR. c. QUALITY TEACHER INCENTIVE CREDIT. If you are a qualified teacher who paid tuition to take graduate 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 yourself or 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 Foundation, or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, forest 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 the Form 502CR. PTE members who are eligible for this credit must electronically claim the credit on Form 500CR. g. VENISON DONATION - FEED THE HUNGRY ORGANIZATIONS TAX CREDIT. Individuals who hunt and harvest an antlerless deer in compliance with State hunting laws and regulations, and donate the processed meat to a venison donation program administered by a qualified tax exempt organization, may claim a credit against their State personal income tax for up to $50 of qualified expenses to butcher and process an antlerless deer for human consumption. The total amount of the credits may not exceed $200 in any taxable year unless the individual harvested each deer in accordance with a deer management permit. Any unused portion of the qualified expenses may not be carried over to another taxable year. This credit may be claimed on Part G of Form 502CR. h. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Community 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 Line 25 instructions, letter code d). 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 may not be claimed on both Form 500CR and Form 502CR. PTE members may claim this credit on Form 500CR (See Line 25 instructions, letter code d). i. ENDOW MARYLAND TAX CREDIT. Businesses and individuals that donate $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 Line 25 instructions, letter code q). 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 may not be claimed on both Form 500CR and Form 502CR. PTE members may claim this credit on Form 500CR (See Line 25 instructions, letter code q).

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 5. See Instruction 12, letter code e. j. PRECEPTORS IN AREAS WITH HEALTH CARE WORKFORCE SHORTAGES TAX CREDIT. If you are a qualified licensed physician or a qualified nurse practitioner who served without compensation as a preceptor, 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 on Form 502CR. Line 25. BUSINESS TAX CREDITS. You must file your Form 502 electronically to claim the following nonrefundable business tax credits from Form 500CR. a. ENTERPRISE ZONE TAX CREDIT. Businesses located in an enterprise zone may be eligible for tax credits based upon wages paid to qualifying employees. b. MARYLAND DISABILITY EMPLOYMENT TAX CREDIT. Businesses employing persons with disabilities as certified by the State Department of Education or veterans with disabilities as certified by the Maryland Department of Labor may be eligible for tax credits based upon wages paid to and child care and transportation expenses paid on behalf of those employees. c. JOB CREATION TAX CREDIT. Certain businesses that create new qualified positions in Maryland may be eligible for a tax credit based on the number of qualified positions created or wages paid for these positions. d. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Community Assistance Programs may be eligible for a tax credit of 50% of approved contributions with a maximum credit of $250,000. Individuals who make a nonbusiness contribution may also be eligible for this tax credit, and may elect to claim this credit on Form 502CR instead of Form 500CR (See Line 24 instructions, letter code h). The credit may not be claimed on both Form 500CR and Form 502CR. PTE members may claim this credit on Form 500CR. e. BUSINESSES THAT CREATE NEW JOBS TAX CREDIT. Certain businesses located in Maryland that create new positions or establish or expand business facilities in the

15 state may be entitled to an income tax credit if a property tax credit is granted by Baltimore City or any county or municipal corporation of Maryland. f. EMPLOYER-PROVIDED LONG-TERM CARE INSURANCE TAX CREDIT. A credit may be claimed for costs incurred by an employer who provides long-term care insurance as part of an employee benefit package. g. SECURITY CLEARANCE COSTS TAX CREDIT. Businesses that incur costs certified by the Maryland Department of Commerce to construct or renovate Sensitive Compartmented Information Facilities (SCIF) or for certain Security Clearance Administrative Costs may be eligible to claim a credit for security costs. h. FIRST YEAR LEASING COSTS TAX CREDIT FOR QUALIFIED SMALL BUSINESSES. Certain small businesses performing security-based contracting that incur expenses for rental payments owed during the first year of a rental agreement for spaces leased in Maryland costs may be eligible to claim a credit for security costs certified by the Maryland Department of Commerce. i. RESEARCH AND DEVELOPMENT TAX CREDIT. Businesses may claim a credit for certain qualified research and development expenses. j. COMMUTER TAX CREDIT. Businesses may claim a credit for the cost of providing qualifying commuter benefits to the business entities’ employees. k. MARYLAND-MINED COAL TAX CREDIT. A qualifying cogenerator, small power producer or electricity supplier may claim a credit for the purchase of Maryland-mined coal. l. ONE MARYLAND ECONOMIC DEVELOPMENT TAX CREDIT. Businesses may claim a credit against the project cost to establish, relocate or expand a business in a Tier I county in Maryland. m. OYSTER SHELL RECYCLING TAX CREDIT. An individual or business may claim a credit in an amount of $5 for each bushel of oyster shells recycled during the taxable year with a maximum credit of $1,500. n. ENERGY STORAGE SYSTEMS TAX CREDIT. An individual or business may claim a credit for certain costs to install an energy storage system paid or incurred during the taxable year. o. CYBERSECURITY INCENTIVE TAX CREDIT. A credit may be claimed by a buyer of cybersecurity technology or cybersecurity services, subject to certain maximum amounts. p. WINERIES AND VINEYARDS TAX CREDIT. Businesses and individuals may claim a credit of 25% of qualified capital expenses, approved by the Maryland Department of Commerce, made in connection with the establishment of new wineries or vineyards or capital improvements to existing wineries or vineyards. q. ENDOW MARYLAND TAX CREDIT. Businesses that donate $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. Individuals who make an approved donation may also be eligible for this tax credit, and may elect to claim this credit on Form 502CR instead of Form 500CR (See Line 24 instructions, letter code i). The credit may not be claimed on both Form 500CR and Form 502CR. PTE members may claim this credit on Form 500CR. r. RESERVED s. CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS. Members of a Pass-Through Entity (PTE) may be eligible for a tax credit for an easement conveyed to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Foundation, or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, view sheds or historic properties. The credit may not be claimed on both Form 500CR and Form 502CR. PTE members may claim this credit on Form 500CR. t. APPRENTICE EMPLOYEE TAX CREDIT. Certain taxpayers may be eligible for an income tax credit for the first year of employment of eligible apprentices. u. QUALIFIED FARMS TAX CREDIT. Qualified farms that make an eligible food donation may be eligible for an income tax credit. v. QUALIFIED VETERAN EMPLOYEES TAX CREDIT. A credit may be claimed by a small business for each qualified veteran employee hired. w. 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. Individuals 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. 19 LOCAL INCOME TAX AND LOCAL CREDITS. Maryland counties and Baltimore City levy an income tax which is a percentage of Maryland taxable net income. Use the LOCAL TAX RATE CHART and the LOCAL TAX WORKSHEET (19A) to figure your local income tax. Use the county (or Baltimore City) you resided in on the last day of the tax year and which you showed in the box at the top of Form 502. Military taxpayers should refer to Instruction 29. 2020 LOCAL TAX RATE CHART Subdivision Rate Baltimore City. . . . . . . . . . . . . . . . . . .0320 Allegany County. . . . . . . . . . . . . . . . .0305 Anne Arundel County. . . . . . . . . . . . . .0281 Baltimore County . . . . . . . . . . . . . . . .0320 Calvert County. . . . . . . . . . . . . . . . . .0300 Caroline County . . . . . . . . . . . . . . . . . .0320 Carroll County . . . . . . . . . . . . . . . . . .0303 Cecil County. . . . . . . . . . . . . . . . . . . .0300 Charles County. . . . . . . . . . . . . . . . . .0303 Dorchester County . . . . . . . . . . . . . . .0320 Frederick County. . . . . . . . . . . . . . . . .0296 Garrett County. . . . . . . . . . . . . . . . . .0265 Harford County. . . . . . . . . . . . . . . . . .0306 Howard County. . . . . . . . . . . . . . . . . .0320 Kent County. . . . . . . . . . . . . . . . . . . .0320 Montgomery County . . . . . . . . . . . . . .0320 Prince George’s County. . . . . . . . . . . .0320 Queen Anne’s County . . . . . . . . . . . . .0320 St. Mary’s County. . . . . . . . . . . . . . . .0317 Somerset County . . . . . . . . . . . . . . . .0320 Talbot County. . . . . . . . . . . . . . . . . . .0240 Washington County. . . . . . . . . . . . . . . .0320 Wicomico County . . . . . . . . . . . . . . . .0320 Worcester County. . . . . . . . . . . . . . . .0225 LOCAL TAX WORKSHEET (19A) Multiply the taxable net income by your local tax rate from the LOCAL TAX RATE CHART for the county in which you were a resident on the last day of the tax year. Enter the result on line 28 of Form 502. This is your local income tax. 1. TAXABLE net income from line 20 of Form 502.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ ____________ 2. LOCAL tax rate from the 2020 Local Tax Rate Chart.. . . . . . . . . . . . . . . . . . . . . . . _2. 3. LOCAL income tax (Multiply line 1 by line 2.)

16 Enter this amount on line 28 of Form 502 rounded to the nearest cent or whole dollar.. . . . . . . . . . . . . . . . . . . . . . . . . . . 3. $ ____________ SPECIAL NOTE: If you and your spouse were domiciled in different taxing jurisdictions, you should file separate Maryland returns even though you filed a joint federal return. (See Instruction 7.) However, if you choose to file a joint Maryland return, use the following instructions. Enter both counties and/ or local jurisdictions in the county, city, town or special taxing area box of your return. If the local tax rates are the same, complete the worksheets as instructed and attach a schedule showing the local tax for each jurisdiction based on the ratio of each spouse’s income to the total income. Also note the words “separate jurisdictions” on line 28 of Form 502. If the local tax rates are different, calculate a ratio of each spouse’s income to total income. Then apply this ratio to the taxable net income and calculate the local tax for each spouse separately using the appropriate local tax rates. Enter the combined local tax on line 28 of Form 502 and write the words “separate jurisdictions” on that line. Attach a schedule showing your calculations. Local Earned Income Credit. If you entered an earned income credit on line 22 of Form 502, complete the LOCAL EARNED INCOME CREDIT WORKSHEET (19B). If you do not meet the minimum age requirement under the federal earned income credit and are otherwise eligible for the federal credit for those without a qualifying child, you may claim the state earned income credit (calculate federal earned income credit disregarding the minimum age requirement). If you or your spouse do not possess a valid SSN but are otherwise eligible for the federal credit and are filing your Maryland return using an ITIN, you may claim the state earned income credit by calculating the federal earned income credit disregarding the SSN requirement). LOCAL EARNED INCOME CREDIT WORKSHEET (19B) (Part-year residents see Instruction 26(o).) 1. Enter federal earned income credit from your federal return . . . . . . . . . . . . . . . . . . 1.______________ 2. Enter your local tax rate from line 2 of the Local Tax Worksheet . . . . . . . . . . . . . . 2. 3. Multiply line 2 by 10 and enter on line 4.. . . 3.

Example: .0320

x 10

.320 4. Local earned income credit rate. . . . . . . . . . 4. . 5. Multiply line 1 by line 4. Enter here and on line 29 of Form 502. . . . . . . . . . . . . . . . 5. _____________ Note: In lieu of multiplying by 10, you may simply move the deci­ mal point one place to the right and enter on line 4. Local poverty level credit. If you entered a poverty level credit on line 23 of Form 502, complete the LOCAL POVERTY LEVEL CREDIT WORKSHEET (19C). LOCAL POVERTY LEVEL CREDIT WORKSHEET (19C) (Part-year residents see Instruction 26(o).) Refer to the STATE POVERTY LEVEL CREDIT WORKSHEET (18B) in Instruction 18. If the amount on line 3 is greater than the amount on line 4, you are eligible to claim the local poverty level credit. Complete this worksheet to calculate the amount of your credit. A. ENTER the amount from line 2 of the STATE POVERTY LEVEL CREDIT WORKSHEET (18B) . . . . . . . . . . . . . . . . . . A._____________ B. ENTER your local tax rate from line 2 of the LOCAL TAX WORKSHEET (19A). . . . . . . B. C. MULTIPLY line A by line B. Enter the amount here and on line 30 of Form 502. . . C._____________ 20 TOTAL MARYLAND TAX, LOCAL TAX AND CONTRIBUTIONS. Add your Maryland tax from line 27 of Form 502 and your local tax from line 33 of Form 502. Enter the result on line 34 of Form 502. Add to your tax any contribution amounts and enter the total on line 39 of Form 502. 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. IMPORTANT: If there are not sufficient credits or other payments to satisfy both your tax and the contribution you have designated, the contribution amount will be reduced. If you have entered amounts for contributions to multiple funds, any reduction will be applied proportionately. 21 TAXES PAID AND REFUNDABLE CREDITS. Write your taxes paid and credits on lines 40-43 of Form 502. Instructions for each line: Line 40. MARYLAND TAX WITHHELD. Write the total Maryland and local tax withheld as shown on the wage and tax statements (Forms W-2, W-2G or 1099) you have received. Add the amounts identified as Maryland and local tax withheld on each form and write the total on this line. Attach Forms W-2, W-2G and 1099 to your return if Maryland tax is withheld. You will not get credit for your withholding if you do not attach Forms 1099, W-2 or W-2G, substantiating Maryland withholding. IMPORTANT: Your wage and tax statements contain many numbers. Be sure you add only the amounts identified as Maryland state and local tax withheld. Do not enter estimated tax paid on this line. Line 41. ESTIMATED TAX PAYMENTS. Enter on line 41 the total of: a. Maryland estimated tax payments; b. Amount of overpayment applied from 2019 return; c. Payments made with a request for an automatic extension of time to file your 2020 return. See the instructions on Form PV found on the PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW) AND d. Reported income tax withheld on your behalf as an estimated payment, if you participated in a nonresident real estate transaction as an individual, partner of a PTE, S-Corp, or beneficiary of a fiduciary. Enter code number 506 on one of the code number lines to the right of the telephone number area. The tax will be identified as Maryland tax withheld on Form MW506NRS. Attach a copy of your federal return and all relevant schedules that report the sale of the property. NOTE: Estimated tax payments are required if you expect to receive any income (like pensions, business income, capital gains, lottery, etc.) from which no tax or not enough Maryland tax will be withheld. Read the instructions for Form PV found on

17 the PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW). Line 42. REFUNDABLE EARNED INCOME CREDIT. If your Maryland earned income credit is greater than your Maryland tax, you may also be eligible for a refundable earned income credit. For individuals with at least one qualifying child, this credit is the amount by which 45% of your federal earned income credit exceeds your Maryland tax liability. Complete the REFUNDABLE EARNED INCOME CREDIT WORKSHEET (21A) and enter the result on this line. Individuals without a qualifying child may refer to Worksheet (18A.1) to see if they qualify for the refundable earned income credit. REFUNDABLE EARNED INCOME CREDIT WORKSHEET (21A) – WITH QUALIFYING CHILD TO CLAIM THIS CREDIT, YOU MUST: • Have an entry on line 22 and line 29 of Form 502, and • Have entered zero on line 3 of the STATE EARNED INCOME CREDIT WORKSHEET (18A) in Instruction 18. 1. ENTER your federal earned income credit (1-3 Children) _________ x 45% (.45) (Part- year residents see Instruction 26(o)). 1._____________ 2. ENTER your Maryland tax from line 21 of Form 502. . . . . . . . . . . . . . . . . . . . . . . . . 2._____________ 3. SUBTRACT line 2 from line 1. If less than zero (0) enter zero (0). This is your refundable earned income credit. . . . . . . . . 3._____________ If line 3 is greater than zero (0), enter the amount on line 42 of Form 502. Line 43. REFUNDABLE INCOME TAX CREDITS. Enter the total of your income tax credits as listed below: 1. STUDENT LOAN DEBT RELIEF TAX CREDIT. If you have incurred at least $20,000 in undergraduate or graduate student loan debt or both, you may qualify for this credit. See Form 502CR Instructions. 2. HERITAGE STRUCTURE REHABILITATION TAX CRED­ IT. A credit is allowed for a certain percentage of qualified rehabilitation expenditures, as certified by the Maryland His­ torical Trust. Attach a copy of Form 502S and the certifica­ tion. 3. REFUNDABLE BUSINESS INCOME TAX CREDITS. One Maryland Economic Development Tax Credit, More Jobs for Marylanders Tax Credit, Biotechnology Investment Incentive Tax Credit, Small Business Relief Tax Credit, Clean Energy Incentive Tax Credit, Cybersecurity Incentive Tax Credits, Film Production Activity Tax Credit, Small Business Research and Development Tax Credit, and Aerospace, Electronics, or Defense Contract Tax Credit. See Form 500CR instructions at www.marylandtaxes.gov. 4. IRC SECTION 1341 REPAYMENT. If you repaid an amount this year reported as income on a prior year federal tax return that was greater than $3,000, you may be eligible for an IRC Section 1341 repayment credit. For additional information, see Administrative Release 40. 5. NONRESIDENT PTE TAX. If you are the beneficiary of a trust for which nonresident PTE tax was paid, you may be entitled to a share of that tax. If you are a partner or a member of a pass-through entity for which nonresident PTE tax was paid, you may be entitled to a share of that tax. Complete and attach Form 502CR with Form 502. 6. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES. If your Maryland credit for child and dependent care expenses exceeds your Maryland Tax, you may qualify for this credit. See worksheet (21B). REFUNDABLE CHILD AND DEPENDENT CARE EXPENSES TAX CREDIT WORKSHEET (21B) 1. Enter your Federal Adjusted Gross Income (FAGI) from line 1 of Form 502 or line 17, column 1 of Form 505 or Form 515. If you are filing Individual return and your FAGI is greater than $50,500* STOP you are not eligible for this refundable tax credit. If you are filing Joint return and your FAGI is greater than $75,750* STOP you are not eligible for this refundable tax credit.. . 1._____________ 2. Enter your Child and Dependent Care Expenses tax credit from Part B, line 4 of Form 502CR. . . . . . . . . . . . . . . . . . . . . . . 2._____________ 3. Enter Maryland tax from line 21 of Form 502, line 32a of Form 505, or line 33 of Form 515..3._____________ 4. Subtract line 3 from line 2. If this amount is negative or zero (0), enter zero (0). This is your Refundable Child and Dependent Care Expense Tax Credit. Enter this amount in Part CC, line 6 of Form 502CR.. . . . . . . . . . 4._____________ *NOTE: The FAGI figures indicated have been adjusted as required by Maryland Law. 6.1 MARYLAND CHILD TAX CREDIT. The Maryland Child Tax Credit may be claimed by certain individual and joint married filers with one or more qualifying children. Such filers with a federal adjusted gross income of $6,000 or less may claim a credit for each qualifying child in the amount of $500. There is no limit on the number of qualifying children for which the credit may be claimed, so long as they satisfy the requirements.

A “qualified child” is a dependent under the age of 17 on the last day of the tax year who has a disability. “Child with a disability” means a child who has been determined through appropriate assessment as having autism, deaf-blindness, hearing impairment, including deafness, emotional disability, intellectual disability, multiple disabilities, orthopedic impairment, other health impairment, specific learning disability, speech or language impairment, traumatic brain injury, visual impairment, including blindness, and who because of that impairment needs special education and related services. Note: A copy of the required certification from a qualified physician stating the nature of the disability must be included with Form 502CR.

If you claimed a federal child tax credit, you must subtract the amount of the federal credit (found on line 19 of federal Form 1040) before entering the amount of the Maryland credit on line 6.1 of Part CC of Form 502CR. REFUNDABLE CHILD TAX CREDIT WORKSHEET (21C) YOU MAY CLAIM THIS CREDIT IF: ● YOUR federal adjusted gross income is $6,000 or less; and ● YOUR qualified dependent must be under 17 on the last day of the tax year; and ● YOUR dependent is disabled. 1. Enter your Federal Adjusted Gross Income that is equal or less than $6,000 from line 1 of Form 502 or line 17, column 1 of Form 505 or Form 515. Is line 1 greater than $6,000? If yes, then STOP. YOU ARE NOT ELIGIBLE TO CLAIM THIS CREDIT. If no, proceed to line 2. . . . . . . . . . . . . . . . . . . . 1._________ 2. Enter your federal child credit included on line 19 of your federal Form 1040 (if any). . 2._________

18 3. Maryland child tax credit (multiply $500 by the number of qualified disabled dependents included on Form 502B) _____ X $500. . . . . . . . . . . . . . . . . . . . . . . . . . . 3._________ 4. Total (Subtract line 2 from line 3 and enter the amount here and on line 6.1 of Form 502CR). If the amount is less than zero (0), enter zero (0). This is your child tax credit..4._________ 7. PTE TAX PAID ON MEMBERS’ DISTRIBUTIVE OR PRO RATA SHARES OF INCOME. Per Senate Bill 496 of 2021, if you are the beneficiary of a trust or a Qualified Subchapter S 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. See Form 502LU, Form 502CR Instructions, and attach the Maryland Schedule K-1 (504) for the trust. You must addback the amount of this credit – see instructions for Form 502LU.

Per Senate Bill 496 of 2021, if you are a member of a PTE (pass-through entity) 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 502LU, Form 502CR Instructions, and attach Maryland Schedule K-1 (Form 510) issued to you. You must addback the amount of this credit – see instructions for Form 502LU. 22 OVERPAYMENT OR BALANCE DUE. Calculate the Balance Due (line 45 of Form 502) or Overpayment (line 46 of Form 502). Read instructions under UNDERPAYMENT OF ESTIMATED TAX and then go to BALANCE DUE or OVERPAYMENT. UNDERPAYMENT OF ESTIMATED TAX If you had income from which tax was not 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 determine if they owe interest because they underpaid estimated tax during the year. If you owe interest, complete Form 502UP, write the amount of interest (line 18 of Form 502UP) and check the box on line 49 of Form 502. Attach Form 502UP. Generally, you do not owe interest if: a. you owe less than $500 tax on income that is not subject to Maryland 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, that was developed; OR c. you made quarterly payments during the year that equal 90% of this year’s tax. d. If 90% of your taxable income was taxable to another state or your income was received unevenly, see Instruction 23 for more information. Special rules apply if your gross income from farming or fishing 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% annually or 0.8333% per month for any month or part of a month that a tax is paid after the original due date of the 2020 return but before January 1, 2022. For assistance in calculating interest for tax paid on or after January 1, 2022, visit www.marylandtaxes.gov. Enter any interest due on the appropriate line of your tax return. Penalty up to 10% may be assessed by the Revenue Administration Division 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 49 of Form 502. BALANCE DUE If you have a balance due, add this amount to any amount on line 49. Enter the total on line 50. Pay your balance due (unless it is less than $1.00). See Instructions 23 and 24 regarding signatures, attachments and mailing. OVERPAYMENT If you file Form 502 and have an overpayment on line 46, the Revenue Administration Division will refund any amount of $1.00 or more. If you want part or all of your overpayment applied to your 2021 estimated tax, then write the amount you want applied on line 47. Overpayments may first be applied to previous years’ 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 49. Subtract lines 47 and 49 from your overpayment (line 46). This is the amount of your refund. Write this amount on line 48. No refunds of less than $1.00 will be sent. If the amount of interest charges from Form 502UP or line 49 is more than the overpayment or line 46 of Form 502, enter zero (0) on line 47 and 48. Then subtract line 49 from line 46 and enter the result on line 50. If you prefer, you may leave line 49 blank and the Revenue Administration Division will figure the interest charges and send you a bill. See Instructions 23 and 24 regarding signatures, attachments and mailing. The length of time you have for claiming a refund is limited. See Instruction 28 for more information. 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 account 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 appropriate box, you authorize the State of Maryland to disclose to your bank and NACHA any tax return information necessary to make the deposit, such as your name and the name(s) as it appears on the bank account. Complete lines 51a, b, c, and d of Form 502 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 responsible for recovering that refund and/or for making direct deposit payment electronically. Line 51a. 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 51b. 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 will be mailed. 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 51c. The account number can be up to 17 characters (both numbers

19 and letters). Omit spaces, hyphens and special symbols. Enter the number from left to right. 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. Line 51d. Indicate the name(s) as it appears on the bank account. 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 502, line 48) to multiple accounts, do not complete any direct deposit information on your income tax return. Instead, you must enter code number 588 on one of the code number lines located to the right of the telephone number area on your return; complete, and attach Form 588. Visit www.marylandtaxes.gov to obtain a 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 of the United States. Individual taxpayers now 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. 23 TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS. Enter your telephone numbers and sign and date your return. Be sure to attach all required forms, schedules and statements. CODE NUMBER If special circumstances apply, you may not owe interest for underpayment of estimated tax. Enter the applicable code number on one of the code number lines located to the right of the telephone number area. Enter code 300 if you are a farmer or fisherman, 301 if your income was received unevenly throughout the year, or 302 if 90% of your taxable income is taxable by another state and the underpayment is not greater than the local tax. Attach your completed Form 502UP if you have entered code 301. TAX PREPARERS If another person prepared your return, that person must 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 2019 are required to file all original individual income tax returns electronically for Tax Year 2020, 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. 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 not to file your return electronically. 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. 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 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 502 for mailing purposes. The Form PV and payment are not attached to the Form 502. Be sure to attach wage and tax statements (Form W-2, W-2G and 1099) to the front of your Form 502, 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 502. 24 ELECTRONIC FILING, MAILING AND

PAYMENT INSTRUCTIONS, DEADLINES

AND EXTENSION. 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 acknowledgment 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 if you electronically filed. For more information, visit www.marylandtaxes.gov. ELECTRONIC PAYMENT OF BALANCE DUE If your paper or electronic tax return has a balance due, you may pay electronically at www.marylandtaxes.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. Write the type of tax and year of tax being paid on your check. It is recommended that you include your Social Security number of the primary taxpayer (if filing jointly) on the check. 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 www.marylandtaxes.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 the 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

20 1099G) electronically. Visit www.marylandtaxes.gov to print an electronic Form 1099G or 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 www.marylandtaxes.gov, 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 checks payable to Comptroller of Maryland. Do not attach Form PV or check/money order to Form 502. Place Form PV with attached check/money order on top of Form 502 and mail to: Comptroller of Maryland Payment Processing PO Box 8888 Annapolis, MD 21401-8888 For returns filed without payments, mail your completed return to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, 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: Private Delivery Service Address: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 DUE DATE Returns must be mailed by April 15th, 2021, 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. If filing on a fiscal year basis, see Instruction 25. EXTENSION OF TIME TO FILE Follow the instructions on 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 2020 return. Filing Form PV extends the time to file your return, but does not extend the time to pay your taxes. Payment of the expected tax due is required with Form PV on or before April 15th, 2021. 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 www.marylandtaxes.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 www.irs.gov. If you are affected by the extension enter 912 on one of the code number lines to the right of the telephone number area. 25 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 502, 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 taxpayers should understand the term to mean “fiscal year.” Use the 2020 forms for fiscal years which begin during calendar year 2020. Fiscal year returns are due on the 15th day of the 4th month following the close of the fiscal year. 26 SPECIAL INSTRUCTIONS FOR PART-YEAR RESIDENTS. Your return must show all income reported on your federal return, regardless of when or where earned. However, you are permitted to subtract income received when not a resident of Maryland. The following instructions describe the adjustments which must be made for a part- year resident return and returns filed by certain military taxpayers (see Instruction 29) and married couples who file a joint return when one spouse is not a resident of Maryland. a. You must file Form 502. b. Whenever the term “tax year” is used in these instructions, it means that portion of the year in which you were a resident of Maryland. If you began residence in Maryland in 2020, the last day of the “tax year” was December 31, 2020. If you ended residence in Maryland in 2020, the last day of the “tax year” was the day before you established residence in another state. c. Complete the name and address information at the top of Form 502. 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. d. Complete the Maryland political subdivision information using Instruction 6. The Maryland political subdivision information includes the 4 DIGIT POLITICAL SUBDIVISION CODE, MARYLAND POLITICAL SUBDIVISION, MARYLAND PHYSICAL ADDRESS LINE 1, MARYLAND PHYSICAL ADDRESS LINE 2, CITY, ZIP CODE + 4, and MARYLAND COUNTY fields. Use the county, city, town or taxing area of which you were a resident on the last day of your Maryland residence. e. Complete the filing status area using the same filing status that you used on your federal return. Married couples who file joint federal returns may file separate Maryland returns under certain circumstances. See Instruction 7. If you are a dependent taxpayer, use filing status 6. f. Complete the EXEMPTIONS area. Additional exemptions are allowed for age and blindness for Maryland purposes which will be computed in this area. g. Complete the Part-year/MILITARY area on the front of Form 502. Place a “P” in the box and show the dates of residence in Maryland. Certain military taxpayers following these instructions should place an “M” in the box and enter the non-Maryland military income. If you are both part-year and military, place a “P” and “M” in the box. Married taxpayers with different tax periods filing a joint Maryland return should enter a “D” in the box, follow the remainder of this instruction and write “different tax periods” in the dates of residence area. Married taxpayers who file a joint return when one spouse is not a resident of Maryland should place a “P” in the part year resident box and enter the name and the other state of residence of the nonresident spouse.

21 h. Enter on line 1 the adjusted gross income from your federal return for the entire year regardless of your length of residence. i. Complete the ADDITIONS TO INCOME area using Instruction 12. If you had losses or adjustments to income on your federal return, write on line 5 those loss or adjustment items that were realized or paid when you were not a resident of Maryland. j. Complete the SUBTRACTIONS FROM INCOME area using Instruction 13. You may include only subtractions from income that apply to income subject to Maryland tax. Include on line 12 any income received during the part of the year when you were not a resident of Maryland. k. You must adjust your standard or itemized deductions and exemptions based on the percentage of your income subject to Maryland tax. Complete the MARYLAND INCOME FACTOR WORKSHEET (26A) to figure the percentage of Maryland income to total income. l. If you itemize deductions, complete lines 17a and b. Prorate the itemized deductions using the following formula:

NET

MARYLAND

MARYLAND

ITEMIZED X INCOME = ITEMIZED

DEDUCTIONS

FACTOR

DEDUCTIONS

Enter the prorated amount on line 17 of Form 502 and check the ITEMIZED DEDUCTION METHOD box. Another method of allocating itemized deductions may be allowed. Send your written request along with your completed Maryland return, a copy of your federal return including federal Schedule A and a copy of the other state’s return. If the other state does not have an income tax, then submit a schedule showing the allocation of income and itemized deductions among the states. The Maryland return must be completed in accordance with the alternative method requested. This request should be sent to the Revenue Administration Division, Taxpayer Accounting Section (Special Allocations), P.O. Box 1829, Annapolis, MD 21404-1829. m. If you are not itemizing deductions, you must use the standard deduction. The standard deduction must be prorated using the Maryland income factor. Calculate the standard deduction using a worksheet in Instruction 16. Prorate the standard deduction using the following formula:

MARYLAND

PRORATED

STANDARD X INCOME = STANDARD

DEDUCTION

FACTOR

DEDUCTION

Enter the prorated amount on line 17 of Form 502 and check the Standard Deduction Method box. n. The value of your exemptions (line 19) must be prorated using the Maryland income factor. Prorate the exemption amount using the following formula:

TOTAL

MARYLAND

PRORATED

EXEMPTION X INCOME = EXEMPTION

AMOUNT

FACTOR

AMOUNT

Enter the prorated exemption amount on line 19 of Form 502. o. You must prorate your earned income, poverty level and refundable earned income credits using the Maryland income factor. MARYLAND INCOME FACTOR WORKSHEET (26A) 1. Enter amount from line 16 of Form 502. . . . $__________ 2. Enter amount from line 1 of Form 502. . . . . $__________ 3. Divide line 1 above by line 2. Carry this amount to six decimal places.

The factor cannot exceed 1 (100%) and cannot be less than zero (0%). If line 1 is 0 or less, the factor is 0.

If line 1 is greater than 0 and line 2 is 0 or less, the factor is 1.. . . . . . . . . . . . . . . . ___________ EARNED INCOME CREDIT

Multiply your federal earned income credit by the Maryland income factor from line 3 of the MARYLAND INCOME FACTOR WORKSHEET (26A). Enter the result as the federal earned income credit amount on line 2 of the STATE EARNED INCOME CREDIT WORKSHEET (18A) in Instruction 18 and on line 1 of the LOCAL EARNED INCOME CREDIT WORKSHEET (19B) in Instruction 19.

Multiply the amount from line 5 of the STATE POVERTY LEVEL CREDIT WORKSHEET (18B) in Instruction 18 by the Maryland income factor and enter this amount as the credit on line 23 of Form 502. Multiply the amount from line c of the LOCAL POVERTY LEVEL CREDIT WORKSHEET (19C) in Instruction 19 by the Maryland income factor and enter this amount as the credit on line 30 of Form 502. REFUNDABLE EARNED INCOME CREDIT

Multiply your federal earned income credit by the Maryland income factor from line 3 of the MARYLAND INCOME FACTOR WORKSHEET (26A). Enter the result as the federal earned income credit amount on line 1 of the REFUNDABLE EARNED INCOME CREDIT WORKSHEET (21A) in Instruction 21. p. Complete the remainder of the form using the line instructions. 27 FILING RETURN OF DECEASED TAXPAYER. Enter code 321 on one of the code number lines located to the right of the telephone number area on page 4 of Form 502. 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 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. (See Instruction 7.) 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 Letters of Administration. 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. Attach a copy of federal Form 1310 if applicable. KILLED IN ACTION Maryland will abate the tax liability for an individual who is a member of the U.S. Armed Forces at death, and dies while in active service in a combat zone 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 in active service.

22 Maryland will also abate the tax liability of an individual who dies while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury incurred outside the United States in 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 www.irs.gov. Place code number 915 on one of the lines marked “code numbers” to the right of the telephone number area, if you are filing a return for a taxpayer who was killed in action meeting the above criteria. 28 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. FILING AN AMENDED RETURN You must file an amended return to make certain changes to 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 502X to file an amended return and include a copy of your federal return. Form 502X and instructions may be obtained by visiting www.marylandtaxes.gov or by calling 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 If you expect a refund from your original return, do not file an amended return until you have received your refund check. Then cash the check; do not return it. If your amended return shows a smaller refund, send a check for the difference with the amended return. 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 tax was paid, whichever is later. A return filed early is considered filed on the date it was due. If a claim is filed within three years after the date the return was filed, the credit or refund may not be more than that part of the tax paid within three years, plus extension of time for filing the return, prior to 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 tax year of the net operating loss (farming loss only). If the claim for refund resulted from a federal adjustment or final decision of a federal court which is more than three years from the date of filing the return or 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 resulted from a notification received from another state for income taxes due which is more than three years from the date of filing the Maryland return or more than two years from the time the tax was paid, a claim for refund resulting from a credit for taxes paid to that state must be filed within one year of the date of the notification that the other state’s tax was due. If the claim for refund or credit for overpayment resulted from a final determination made by an administrative board or an appeal of a decision of an administrative board, that is more than three years from the date of filing the return or more than two years from the time the tax was paid, the claim for refund must be filed within one year of the date of the final decision of the administrative board or final decision of the highest court to which an appeal of the administrative board is taken. No refund for less than $1.00 will be issued. No payment of less than $1.00 is required. 29 SPECIAL INSTRUCTIONS FOR MILITARY

TAXPAYERS. See Administrative Release 1. 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. 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 Military personnel and their spouses who are legal residents of another state should see the MARYLAND NONRESIDENT INSTRUCTIONS and Administrative Release 1.

23 2020 MARYLAND TAX TABLE INSTRUCTIONS: 1. Find the income range that applies to the taxable net income you reported on line 20 of your Form 502. 2. Find the Maryland tax corresponding to your income range. 3. Enter the tax amount on line 21 of Form 502. 4. This table does not include the local income tax. 5. If your taxable income is $100,000 or more, use the Maryland Tax Computation Worksheet Schedules (17A) at the end of the tax table.

3,000 6,000 9,000 12,000

50 75 1 3,000 3,050 91 6,000 6,050 234 9,000 9,050 376 12,000 12,050 519

75 100 2 3,050 3,100 94 6,050 6,100 236 9,050 9,100 379 12,050 12,100 521 100 150 3 3,100 3,150 96 6,100 6,150 238 9,100 9,150 381 12,100 12,150 523 150 200 4 3,150 3,200 98 6,150 6,200 241 9,150 9,200 383 12,150 12,200 526 200 250 5 3,200 3,250 101 6,200 6,250 243 9,200 9,250 386 12,200 12,250 528 250 300 6 3,250 3,300 103 6,250 6,300 246 9,250 9,300 388 12,250 12,300 531 300 350 7 3,300 3,350 105 6,300 6,350 248 9,300 9,350 390 12,300 12,350 533 350 400 8 3,350 3,400 108 6,350 6,400 250 9,350 9,400 393 12,350 12,400 535 400 450 9 3,400 3,450 110 6,400 6,450 253 9,400 9,450 395 12,400 12,450 538 450 500 10 3,450 3,500 113 6,450 6,500 255 9,450 9,500 398 12,450 12,500 540 500 550 11 3,500 3,550 115 6,500 6,550 257 9,500 9,550 400 12,500 12,550 542 550 600 12 3,550 3,600 117 6,550 6,600 260 9,550 9,600 402 12,550 12,600 545 600 650 13 3,600 3,650 120 6,600 6,650 262 9,600 9,650 405 12,600 12,650 547 650 700 14 3,650 3,700 122 6,650 6,700 265 9,650 9,700 407 12,650 12,700 550 700 750 15 3,700 3,750 124 6,700 6,750 267 9,700 9,750 409 12,700 12,750 552 750 800 16 3,750 3,800 127 6,750 6,800 269 9,750 9,800 412 12,750 12,800 554 800 850 17 3,800 3,850 129 6,800 6,850 272 9,800 9,850 414 12,800 12,850 557 850 900 18 3,850 3,900 132 6,850 6,900 274 9,850 9,900 417 12,850 12,900 559 900 950 19 3,900 3,950 134 6,900 6,950 276 9,900 9,950 419 12,900 12,950 561 950 1,000 20 3,950 4,000 136 6,950 7,000 279 9,950 10,000 421 12,950 13,000 564

1,000 4,000 7,000 10,000 13,000 1,000 1,050 21 4,000 4,050 139 7,000 7,050 281 10,000 10,050 424 13,000 13,050 566 1,050 1,100 22 4,050 4,100 141 7,050 7,100 284 10,050 10,100 426 13,050 13,100 569 1,100 1,150 24 4,100 4,150 143 7,100 7,150 286 10,100 10,150 428 13,100 13,150 571 1,150 1,200 25 4,150 4,200 146 7,150 7,200 288 10,150 10,200 431 13,150 13,200 573 1,200 1,250 27 4,200 4,250 148 7,200 7,250 291 10,200 10,250 433 13,200 13,250 576 1,250 1,300 28 4,250 4,300 151 7,250 7,300 293 10,250 10,300 436 13,250 13,300 578 1,300 1,350 30 4,300 4,350 153 7,300 7,350 295 10,300 10,350 438 13,300 13,350 580 1,350 1,400 31 4,350 4,400 155 7,350 7,400 298 10,350 10,400 440 13,350 13,400 583 1,400 1,450 33 4,400 4,450 158 7,400 7,450 300 10,400 10,450 443 13,400 13,450 585 1,450 1,500 34 4,450 4,500 160 7,450 7,500 303 10,450 10,500 445 13,450 13,500 588 1,500 1,550 36 4,500 4,550 162 7,500 7,550 305 10,500 10,550 447 13,500 13,550 590 1,550 1,600 37 4,550 4,600 165 7,550 7,600 307 10,550 10,600 450 13,550 13,600 592 1,600 1,650 39 4,600 4,650 167 7,600 7,650 310 10,600 10,650 452 13,600 13,650 595 1,650 1,700 40 4,650 4,700 170 7,650 7,700 312 10,650 10,700 455 13,650 13,700 597 1,700 1,750 42 4,700 4,750 172 7,700 7,750 314 10,700 10,750 457 13,700 13,750 599 1,750 1,800 43 4,750 4,800 174 7,750 7,800 317 10,750 10,800 459 13,750 13,800 602 1,800 1,850 45 4,800 4,850 177 7,800 7,850 319 10,800 10,850 462 13,800 13,850 604 1,850 1,900 46 4,850 4,900 179 7,850 7,900 322 10,850 10,900 464 13,850 13,900 607 1,900 1,950 48 4,900 4,950 181 7,900 7,950 324 10,900 10,950 466 13,900 13,950 609 1,950 2,000 49 4,950 5,000 184 7,950 8,000 326 10,950 11,000 469 13,950 14,000 611

2,000 5,000 8,000 11,000 14,000 2,000 2,050 51 5,000 5,050 186 8,000 8,050 329 11,000 11,050 471 14,000 14,050 614 2,050 2,100 53 5,050 5,100 189 8,050 8,100 331 11,050 11,100 474 14,050 14,100 616 2,100 2,150 55 5,100 5,150 191 8,100 8,150 333 11,100 11,150 476 14,100 14,150 618 2,150 2,200 57 5,150 5,200 193 8,150 8,200 336 11,150 11,200 478 14,150 14,200 621 2,200 2,250 59 5,200 5,250 196 8,200 8,250 338 11,200 11,250 481 14,200 14,250 623 2,250 2,300 61 5,250 5,300 198 8,250 8,300 341 11,250 11,300 483 14,250 14,300 626 2,300 2,350 63 5,300 5,350 200 8,300 8,350 343 11,300 11,350 485 14,300 14,350 628 2,350 2,400 65 5,350 5,400 203 8,350 8,400 345 11,350 11,400 488 14,350 14,400 630 2,400 2,450 67 5,400 5,450 205 8,400 8,450 348 11,400 11,450 490 14,400 14,450 633 2,450 2,500 69 5,450 5,500 208 8,450 8,500 350 11,450 11,500 493 14,450 14,500 635 2,500 2,550 71 5,500 5,550 210 8,500 8,550 352 11,500 11,550 495 14,500 14,550 637 2,550 2,600 73 5,550 5,600 212 8,550 8,600 355 11,550 11,600 497 14,550 14,600 640 2,600 2,650 75 5,600 5,650 215 8,600 8,650 357 11,600 11,650 500 14,600 14,650 642 2,650 2,700 77 5,650 5,700 217 8,650 8,700 360 11,650 11,700 502 14,650 14,700 645 2,700 2,750 79 5,700 5,750 219 8,700 8,750 362 11,700 11,750 504 14,700 14,750 647 2,750 2,800 81 5,750 5,800 222 8,750 8,800 364 11,750 11,800 507 14,750 14,800 649 2,800 2,850 83 5,800 5,850 224 8,800 8,850 367 11,800 11,850 509 14,800 14,850 652 2,850 2,900 85 5,850 5,900 227 8,850 8,900 369 11,850 11,900 512 14,850 14,900 654 2,900 2,950 87 5,900 5,950 229 8,900 8,950 371 11,900 11,950 514 14,900 14,950 656 2,950 3,000 89 5,950 6,000 231 8,950 9,000 374 11,950 12,000 516 14,950 15,000 659 $ 0 $ 50 $ 0 If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . .

24

15,000 18,000 21,000 24,000 27,000 15,000 15,050 661 18,000 18,050 804 21,000 21,050 946 24,000 24,050 1,089 27,000 27,050 1,231 15,050 15,100 664 18,050 18,100 806 21,050 21,100 949 24,050 24,100 1,091 27,050 27,100 1,234 15,100 15,150 666 18,100 18,150 808 21,100 21,150 951 24,100 24,150 1,093 27,100 27,150 1,236 15,150 15,200 668 18,150 18,200 811 21,150 21,200 953 24,150 24,200 1,096 27,150 27,200 1,238 15,200 15,250 671 18,200 18,250 813 21,200 21,250 956 24,200 24,250 1,098 27,200 27,250 1,241 15,250 15,300 673 18,250 18,300 816 21,250 21,300 958 24,250 24,300 1,101 27,250 27,300 1,243 15,300 15,350 675 18,300 18,350 818 21,300 21,350 960 24,300 24,350 1,103 27,300 27,350 1,245 15,350 15,400 678 18,350 18,400 820 21,350 21,400 963 24,350 24,400 1,105 27,350 27,400 1,248 15,400 15,450 680 18,400 18,450 823 21,400 21,450 965 24,400 24,450 1,108 27,400 27,450 1,250 15,450 15,500 683 18,450 18,500 825 21,450 21,500 968 24,450 24,500 1,110 27,450 27,500 1,253 15,500 15,550 685 18,500 18,550 827 21,500 21,550 970 24,500 24,550 1,112 27,500 27,550 1,255 15,550 15,600 687 18,550 18,600 830 21,550 21,600 972 24,550 24,600 1,115 27,550 27,600 1,257 15,600 15,650 690 18,600 18,650 832 21,600 21,650 975 24,600 24,650 1,117 27,600 27,650 1,260 15,650 15,700 692 18,650 18,700 835 21,650 21,700 977 24,650 24,700 1,120 27,650 27,700 1,262 15,700 15,750 694 18,700 18,750 837 21,700 21,750 979 24,700 24,750 1,122 27,700 27,750 1,264 15,750 15,800 697 18,750 18,800 839 21,750 21,800 982 24,750 24,800 1,124 27,750 27,800 1,267 15,800 15,850 699 18,800 18,850 842 21,800 21,850 984 24,800 24,850 1,127 27,800 27,850 1,269 15,850 15,900 702 18,850 18,900 844 21,850 21,900 987 24,850 24,900 1,129 27,850 27,900 1,272 15,900 15,950 704 18,900 18,950 846 21,900 21,950 989 24,900 24,950 1,131 27,900 27,950 1,274 15,950 16,000 706 18,950 19,000 849 21,950 22,000 991 24,950 25,000 1,134 27,950 28,000 1,276

16,000 19,000 22,000 25,000 28,000 16,000 16,050 709 19,000 19,050 851 22,000 22,050 994 25,000 25,050 1,136 28,000 28,050 1,279 16,050 16,100 711 19,050 19,100 854 22,050 22,100 996 25,050 25,100 1,139 28,050 28,100 1,281 16,100 16,150 713 19,100 19,150 856 22,100 22,150 998 25,100 25,150 1,141 28,100 28,150 1,283 16,150 16,200 716 19,150 19,200 858 22,150 22,200 1,001 25,150 25,200 1,143 28,150 28,200 1,286 16,200 16,250 718 19,200 19,250 861 22,200 22,250 1,003 25,200 25,250 1,146 28,200 28,250 1,288 16,250 16,300 721 19,250 19,300 863 22,250 22,300 1,006 25,250 25,300 1,148 28,250 28,300 1,291 16,300 16,350 723 19,300 19,350 865 22,300 22,350 1,008 25,300 25,350 1,150 28,300 28,350 1,293 16,350 16,400 725 19,350 19,400 868 22,350 22,400 1,010 25,350 25,400 1,153 28,350 28,400 1,295 16,400 16,450 728 19,400 19,450 870 22,400 22,450 1,013 25,400 25,450 1,155 28,400 28,450 1,298 16,450 16,500 730 19,450 19,500 873 22,450 22,500 1,015 25,450 25,500 1,158 28,450 28,500 1,300 16,500 16,550 732 19,500 19,550 875 22,500 22,550 1,017 25,500 25,550 1,160 28,500 28,550 1,302 16,550 16,600 735 19,550 19,600 877 22,550 22,600 1,020 25,550 25,600 1,162 28,550 28,600 1,305 16,600 16,650 737 19,600 19,650 880 22,600 22,650 1,022 25,600 25,650 1,165 28,600 28,650 1,307 16,650 16,700 740 19,650 19,700 882 22,650 22,700 1,025 25,650 25,700 1,167 28,650 28,700 1,310 16,700 16,750 742 19,700 19,750 884 22,700 22,750 1,027 25,700 25,750 1,169 28,700 28,750 1,312 16,750 16,800 744 19,750 19,800 887 22,750 22,800 1,029 25,750 25,800 1,172 28,750 28,800 1,314 16,800 16,850 747 19,800 19,850 889 22,800 22,850 1,032 25,800 25,850 1,174 28,800 28,850 1,317 16,850 16,900 749 19,850 19,900 892 22,850 22,900 1,034 25,850 25,900 1,177 28,850 28,900 1,319 16,900 16,950 751 19,900 19,950 894 22,900 22,950 1,036 25,900 25,950 1,179 28,900 28,950 1,321 16,950 17,000 754 19,950 20,000 896 22,950 23,000 1,039 25,950 26,000 1,181 28,950 29,000 1,324

17,000 20,000 23,000 26,000 29,000 17,000 17,050 756 20,000 20,050 899 23,000 23,050 1,041 26,000 26,050 1,184 29,000 29,050 1,326 17,050 17,100 759 20,050 20,100 901 23,050 23,100 1,044 26,050 26,100 1,186 29,050 29,100 1,329 17,100 17,150 761 20,100 20,150 903 23,100 23,150 1,046 26,100 26,150 1,188 29,100 29,150 1,331 17,150 17,200 763 20,150 20,200 906 23,150 23,200 1,048 26,150 26,200 1,191 29,150 29,200 1,333 17,200 17,250 766 20,200 20,250 908 23,200 23,250 1,051 26,200 26,250 1,193 29,200 29,250 1,336 17,250 17,300 768 20,250 20,300 911 23,250 23,300 1,053 26,250 26,300 1,196 29,250 29,300 1,338 17,300 17,350 770 20,300 20,350 913 23,300 23,350 1,055 26,300 26,350 1,198 29,300 29,350 1,340 17,350 17,400 773 20,350 20,400 915 23,350 23,400 1,058 26,350 26,400 1,200 29,350 29,400 1,343 17,400 17,450 775 20,400 20,450 918 23,400 23,450 1,060 26,400 26,450 1,203 29,400 29,450 1,345 17,450 17,500 778 20,450 20,500 920 23,450 23,500 1,063 26,450 26,500 1,205 29,450 29,500 1,348 17,500 17,550 780 20,500 20,550 922 23,500 23,550 1,065 26,500 26,550 1,207 29,500 29,550 1,350 17,550 17,600 782 20,550 20,600 925 23,550 23,600 1,067 26,550 26,600 1,210 29,550 29,600 1,352 17,600 17,650 785 20,600 20,650 927 23,600 23,650 1,070 26,600 26,650 1,212 29,600 29,650 1,355 17,650 17,700 787 20,650 20,700 930 23,650 23,700 1,072 26,650 26,700 1,215 29,650 29,700 1,357 17,700 17,750 789 20,700 20,750 932 23,700 23,750 1,074 26,700 26,750 1,217 29,700 29,750 1,359 17,750 17,800 792 20,750 20,800 934 23,750 23,800 1,077 26,750 26,800 1,219 29,750 29,800 1,362 17,800 17,850 794 20,800 20,850 937 23,800 23,850 1,079 26,800 26,850 1,222 29,800 29,850 1,364 17,850 17,900 797 20,850 20,900 939 23,850 23,900 1,082 26,850 26,900 1,224 29,850 29,900 1,367 17,900 17,950 799 20,900 20,950 941 23,900 23,950 1,084 26,900 26,950 1,226 29,900 29,950 1,369 17,950 18,000 801 20,950 21,000 944 23,950 24,000 1,086 26,950 27,000 1,229 29,950 30,000 1,371 If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . 2020 MARYLAND TAX TABLE

25

30,000 33,000 36,000 39,000 42,000 30,000 30,050 1,374 33,000 33,050 1,516 36,000 36,050 1,659 39,000 39,050 1,801 42,000 42,050 1,944 30,050 30,100 1,376 33,050 33,100 1,519 36,050 36,100 1,661 39,050 39,100 1,804 42,050 42,100 1,946 30,100 30,150 1,378 33,100 33,150 1,521 36,100 36,150 1,663 39,100 39,150 1,806 42,100 42,150 1,948 30,150 30,200 1,381 33,150 33,200 1,523 36,150 36,200 1,666 39,150 39,200 1,808 42,150 42,200 1,951 30,200 30,250 1,383 33,200 33,250 1,526 36,200 36,250 1,668 39,200 39,250 1,811 42,200 42,250 1,953 30,250 30,300 1,386 33,250 33,300 1,528 36,250 36,300 1,671 39,250 39,300 1,813 42,250 42,300 1,956 30,300 30,350 1,388 33,300 33,350 1,530 36,300 36,350 1,673 39,300 39,350 1,815 42,300 42,350 1,958 30,350 30,400 1,390 33,350 33,400 1,533 36,350 36,400 1,675 39,350 39,400 1,818 42,350 42,400 1,960 30,400 30,450 1,393 33,400 33,450 1,535 36,400 36,450 1,678 39,400 39,450 1,820 42,400 42,450 1,963 30,450 30,500 1,395 33,450 33,500 1,538 36,450 36,500 1,680 39,450 39,500 1,823 42,450 42,500 1,965 30,500 30,550 1,397 33,500 33,550 1,540 36,500 36,550 1,682 39,500 39,550 1,825 42,500 42,550 1,967 30,550 30,600 1,400 33,550 33,600 1,542 36,550 36,600 1,685 39,550 39,600 1,827 42,550 42,600 1,970 30,600 30,650 1,402 33,600 33,650 1,545 36,600 36,650 1,687 39,600 39,650 1,830 42,600 42,650 1,972 30,650 30,700 1,405 33,650 33,700 1,547 36,650 36,700 1,690 39,650 39,700 1,832 42,650 42,700 1,975 30,700 30,750 1,407 33,700 33,750 1,549 36,700 36,750 1,692 39,700 39,750 1,834 42,700 42,750 1,977 30,750 30,800 1,409 33,750 33,800 1,552 36,750 36,800 1,694 39,750 39,800 1,837 42,750 42,800 1,979 30,800 30,850 1,412 33,800 33,850 1,554 36,800 36,850 1,697 39,800 39,850 1,839 42,800 42,850 1,982 30,850 30,900 1,414 33,850 33,900 1,557 36,850 36,900 1,699 39,850 39,900 1,842 42,850 42,900 1,984 30,900 30,950 1,416 33,900 33,950 1,559 36,900 36,950 1,701 39,900 39,950 1,844 42,900 42,950 1,986 30,950 31,000 1,419 33,950 34,000 1,561 36,950 37,000 1,704 39,950 40,000 1,846 42,950 43,000 1,989

31,000 34,000 37,000 40,000 43,000 31,000 31,050 1,421 34,000 34,050 1,564 37,000 37,050 1,706 40,000 40,050 1,849 43,000 43,050 1,991 31,050 31,100 1,424 34,050 34,100 1,566 37,050 37,100 1,709 40,050 40,100 1,851 43,050 43,100 1,994 31,100 31,150 1,426 34,100 34,150 1,568 37,100 37,150 1,711 40,100 40,150 1,853 43,100 43,150 1,996 31,150 31,200 1,428 34,150 34,200 1,571 37,150 37,200 1,713 40,150 40,200 1,856 43,150 43,200 1,998 31,200 31,250 1,431 34,200 34,250 1,573 37,200 37,250 1,716 40,200 40,250 1,858 43,200 43,250 2,001 31,250 31,300 1,433 34,250 34,300 1,576 37,250 37,300 1,718 40,250 40,300 1,861 43,250 43,300 2,003 31,300 31,350 1,435 34,300 34,350 1,578 37,300 37,350 1,720 40,300 40,350 1,863 43,300 43,350 2,005 31,350 31,400 1,438 34,350 34,400 1,580 37,350 37,400 1,723 40,350 40,400 1,865 43,350 43,400 2,008 31,400 31,450 1,440 34,400 34,450 1,583 37,400 37,450 1,725 40,400 40,450 1,868 43,400 43,450 2,010 31,450 31,500 1,443 34,450 34,500 1,585 37,450 37,500 1,728 40,450 40,500 1,870 43,450 43,500 2,013 31,500 31,550 1,445 34,500 34,550 1,587 37,500 37,550 1,730 40,500 40,550 1,872 43,500 43,550 2,015 31,550 31,600 1,447 34,550 34,600 1,590 37,550 37,600 1,732 40,550 40,600 1,875 43,550 43,600 2,017 31,600 31,650 1,450 34,600 34,650 1,592 37,600 37,650 1,735 40,600 40,650 1,877 43,600 43,650 2,020 31,650 31,700 1,452 34,650 34,700 1,595 37,650 37,700 1,737 40,650 40,700 1,880 43,650 43,700 2,022 31,700 31,750 1,454 34,700 34,750 1,597 37,700 37,750 1,739 40,700 40,750 1,882 43,700 43,750 2,024 31,750 31,800 1,457 34,750 34,800 1,599 37,750 37,800 1,742 40,750 40,800 1,884 43,750 43,800 2,027 31,800 31,850 1,459 34,800 34,850 1,602 37,800 37,850 1,744 40,800 40,850 1,887 43,800 43,850 2,029 31,850 31,900 1,462 34,850 34,900 1,604 37,850 37,900 1,747 40,850 40,900 1,889 43,850 43,900 2,032 31,900 31,950 1,464 34,900 34,950 1,606 37,900 37,950 1,749 40,900 40,950 1,891 43,900 43,950 2,034 31,950 32,000 1,466 34,950 35,000 1,609 37,950 38,000 1,751 40,950 41,000 1,894 43,950 44,000 2,036

32,000 35,000 38,000 41,000 44,000 32,000 32,050 1,469 35,000 35,050 1,611 38,000 38,050 1,754 41,000 41,050 1,896 44,000 44,050 2,039 32,050 32,100 1,471 35,050 35,100 1,614 38,050 38,100 1,756 41,050 41,100 1,899 44,050 44,100 2,041 32,100 32,150 1,473 35,100 35,150 1,616 38,100 38,150 1,758 41,100 41,150 1,901 44,100 44,150 2,043 32,150 32,200 1,476 35,150 35,200 1,618 38,150 38,200 1,761 41,150 41,200 1,903 44,150 44,200 2,046 32,200 32,250 1,478 35,200 35,250 1,621 38,200 38,250 1,763 41,200 41,250 1,906 44,200 44,250 2,048 32,250 32,300 1,481 35,250 35,300 1,623 38,250 38,300 1,766 41,250 41,300 1,908 44,250 44,300 2,051 32,300 32,350 1,483 35,300 35,350 1,625 38,300 38,350 1,768 41,300 41,350 1,910 44,300 44,350 2,053 32,350 32,400 1,485 35,350 35,400 1,628 38,350 38,400 1,770 41,350 41,400 1,913 44,350 44,400 2,055 32,400 32,450 1,488 35,400 35,450 1,630 38,400 38,450 1,773 41,400 41,450 1,915 44,400 44,450 2,058 32,450 32,500 1,490 35,450 35,500 1,633 38,450 38,500 1,775 41,450 41,500 1,918 44,450 44,500 2,060 32,500 32,550 1,492 35,500 35,550 1,635 38,500 38,550 1,777 41,500 41,550 1,920 44,500 44,550 2,062 32,550 32,600 1,495 35,550 35,600 1,637 38,550 38,600 1,780 41,550 41,600 1,922 44,550 44,600 2,065 32,600 32,650 1,497 35,600 35,650 1,640 38,600 38,650 1,782 41,600 41,650 1,925 44,600 44,650 2,067 32,650 32,700 1,500 35,650 35,700 1,642 38,650 38,700 1,785 41,650 41,700 1,927 44,650 44,700 2,070 32,700 32,750 1,502 35,700 35,750 1,644 38,700 38,750 1,787 41,700 41,750 1,929 44,700 44,750 2,072 32,750 32,800 1,504 35,750 35,800 1,647 38,750 38,800 1,789 41,750 41,800 1,932 44,750 44,800 2,074 32,800 32,850 1,507 35,800 35,850 1,649 38,800 38,850 1,792 41,800 41,850 1,934 44,800 44,850 2,077 32,850 32,900 1,509 35,850 35,900 1,652 38,850 38,900 1,794 41,850 41,900 1,937 44,850 44,900 2,079 32,900 32,950 1,511 35,900 35,950 1,654 38,900 38,950 1,796 41,900 41,950 1,939 44,900 44,950 2,081 32,950 33,000 1,514 35,950 36,000 1,656 38,950 39,000 1,799 41,950 42,000 1,941 44,950 45,000 2,084 If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . 2020 MARYLAND TAX TABLE

26

45,000 48,000 51,000 54,000 57,000 45,000 45,050 2,086 48,000 48,050 2,229 51,000 51,050 2,371 54,000 54,050 2,514 57,000 57,050 2,656 45,050 45,100 2,089 48,050 48,100 2,231 51,050 51,100 2,374 54,050 54,100 2,516 57,050 57,100 2,659 45,100 45,150 2,091 48,100 48,150 2,233 51,100 51,150 2,376 54,100 54,150 2,518 57,100 57,150 2,661 45,150 45,200 2,093 48,150 48,200 2,236 51,150 51,200 2,378 54,150 54,200 2,521 57,150 57,200 2,663 45,200 45,250 2,096 48,200 48,250 2,238 51,200 51,250 2,381 54,200 54,250 2,523 57,200 57,250 2,666 45,250 45,300 2,098 48,250 48,300 2,241 51,250 51,300 2,383 54,250 54,300 2,526 57,250 57,300 2,668 45,300 45,350 2,100 48,300 48,350 2,243 51,300 51,350 2,385 54,300 54,350 2,528 57,300 57,350 2,670 45,350 45,400 2,103 48,350 48,400 2,245 51,350 51,400 2,388 54,350 54,400 2,530 57,350 57,400 2,673 45,400 45,450 2,105 48,400 48,450 2,248 51,400 51,450 2,390 54,400 54,450 2,533 57,400 57,450 2,675 45,450 45,500 2,108 48,450 48,500 2,250 51,450 51,500 2,393 54,450 54,500 2,535 57,450 57,500 2,678 45,500 45,550 2,110 48,500 48,550 2,252 51,500 51,550 2,395 54,500 54,550 2,537 57,500 57,550 2,680 45,550 45,600 2,112 48,550 48,600 2,255 51,550 51,600 2,397 54,550 54,600 2,540 57,550 57,600 2,682 45,600 45,650 2,115 48,600 48,650 2,257 51,600 51,650 2,400 54,600 54,650 2,542 57,600 57,650 2,685 45,650 45,700 2,117 48,650 48,700 2,260 51,650 51,700 2,402 54,650 54,700 2,545 57,650 57,700 2,687 45,700 45,750 2,119 48,700 48,750 2,262 51,700 51,750 2,404 54,700 54,750 2,547 57,700 57,750 2,689 45,750 45,800 2,122 48,750 48,800 2,264 51,750 51,800 2,407 54,750 54,800 2,549 57,750 57,800 2,692 45,800 45,850 2,124 48,800 48,850 2,267 51,800 51,850 2,409 54,800 54,850 2,552 57,800 57,850 2,694 45,850 45,900 2,127 48,850 48,900 2,269 51,850 51,900 2,412 54,850 54,900 2,554 57,850 57,900 2,697 45,900 45,950 2,129 48,900 48,950 2,271 51,900 51,950 2,414 54,900 54,950 2,556 57,900 57,950 2,699 45,950 46,000 2,131 48,950 49,000 2,274 51,950 52,000 2,416 54,950 55,000 2,559 57,950 58,000 2,701

46,000 49,000 52,000 55,000 58,000 46,000 46,050 2,134 49,000 49,050 2,276 52,000 52,050 2,419 55,000 55,050 2,561 58,000 58,050 2,704 46,050 46,100 2,136 49,050 49,100 2,279 52,050 52,100 2,421 55,050 55,100 2,564 58,050 58,100 2,706 46,100 46,150 2,138 49,100 49,150 2,281 52,100 52,150 2,423 55,100 55,150 2,566 58,100 58,150 2,708 46,150 46,200 2,141 49,150 49,200 2,283 52,150 52,200 2,426 55,150 55,200 2,568 58,150 58,200 2,711 46,200 46,250 2,143 49,200 49,250 2,286 52,200 52,250 2,428 55,200 55,250 2,571 58,200 58,250 2,713 46,250 46,300 2,146 49,250 49,300 2,288 52,250 52,300 2,431 55,250 55,300 2,573 58,250 58,300 2,716 46,300 46,350 2,148 49,300 49,350 2,290 52,300 52,350 2,433 55,300 55,350 2,575 58,300 58,350 2,718 46,350 46,400 2,150 49,350 49,400 2,293 52,350 52,400 2,435 55,350 55,400 2,578 58,350 58,400 2,720 46,400 46,450 2,153 49,400 49,450 2,295 52,400 52,450 2,438 55,400 55,450 2,580 58,400 58,450 2,723 46,450 46,500 2,155 49,450 49,500 2,298 52,450 52,500 2,440 55,450 55,500 2,583 58,450 58,500 2,725 46,500 46,550 2,157 49,500 49,550 2,300 52,500 52,550 2,442 55,500 55,550 2,585 58,500 58,550 2,727 46,550 46,600 2,160 49,550 49,600 2,302 52,550 52,600 2,445 55,550 55,600 2,587 58,550 58,600 2,730 46,600 46,650 2,162 49,600 49,650 2,305 52,600 52,650 2,447 55,600 55,650 2,590 58,600 58,650 2,732 46,650 46,700 2,165 49,650 49,700 2,307 52,650 52,700 2,450 55,650 55,700 2,592 58,650 58,700 2,735 46,700 46,750 2,167 49,700 49,750 2,309 52,700 52,750 2,452 55,700 55,750 2,594 58,700 58,750 2,737 46,750 46,800 2,169 49,750 49,800 2,312 52,750 52,800 2,454 55,750 55,800 2,597 58,750 58,800 2,739 46,800 46,850 2,172 49,800 49,850 2,314 52,800 52,850 2,457 55,800 55,850 2,599 58,800 58,850 2,742 46,850 46,900 2,174 49,850 49,900 2,317 52,850 52,900 2,459 55,850 55,900 2,602 58,850 58,900 2,744 46,900 46,950 2,176 49,900 49,950 2,319 52,900 52,950 2,461 55,900 55,950 2,604 58,900 58,950 2,746 46,950 47,000 2,179 49,950 50,000 2,321 52,950 53,000 2,464 55,950 56,000 2,606 58,950 59,000 2,749

47,000 50,000 53,000 56,000 59,000 47,000 47,050 2,181 50,000 50,050 2,324 53,000 53,050 2,466 56,000 56,050 2,609 59,000 59,050 2,751 47,050 47,100 2,184 50,050 50,100 2,326 53,050 53,100 2,469 56,050 56,100 2,611 59,050 59,100 2,754 47,100 47,150 2,186 50,100 50,150 2,328 53,100 53,150 2,471 56,100 56,150 2,613 59,100 59,150 2,756 47,150 47,200 2,188 50,150 50,200 2,331 53,150 53,200 2,473 56,150 56,200 2,616 59,150 59,200 2,758 47,200 47,250 2,191 50,200 50,250 2,333 53,200 53,250 2,476 56,200 56,250 2,618 59,200 59,250 2,761 47,250 47,300 2,193 50,250 50,300 2,336 53,250 53,300 2,478 56,250 56,300 2,621 59,250 59,300 2,763 47,300 47,350 2,195 50,300 50,350 2,338 53,300 53,350 2,480 56,300 56,350 2,623 59,300 59,350 2,765 47,350 47,400 2,198 50,350 50,400 2,340 53,350 53,400 2,483 56,350 56,400 2,625 59,350 59,400 2,768 47,400 47,450 2,200 50,400 50,450 2,343 53,400 53,450 2,485 56,400 56,450 2,628 59,400 59,450 2,770 47,450 47,500 2,203 50,450 50,500 2,345 53,450 53,500 2,488 56,450 56,500 2,630 59,450 59,500 2,773 47,500 47,550 2,205 50,500 50,550 2,347 53,500 53,550 2,490 56,500 56,550 2,632 59,500 59,550 2,775 47,550 47,600 2,207 50,550 50,600 2,350 53,550 53,600 2,492 56,550 56,600 2,635 59,550 59,600 2,777 47,600 47,650 2,210 50,600 50,650 2,352 53,600 53,650 2,495 56,600 56,650 2,637 59,600 59,650 2,780 47,650 47,700 2,212 50,650 50,700 2,355 53,650 53,700 2,497 56,650 56,700 2,640 59,650 59,700 2,782 47,700 47,750 2,214 50,700 50,750 2,357 53,700 53,750 2,499 56,700 56,750 2,642 59,700 59,750 2,784 47,750 47,800 2,217 50,750 50,800 2,359 53,750 53,800 2,502 56,750 56,800 2,644 59,750 59,800 2,787 47,800 47,850 2,219 50,800 50,850 2,362 53,800 53,850 2,504 56,800 56,850 2,647 59,800 59,850 2,789 47,850 47,900 2,222 50,850 50,900 2,364 53,850 53,900 2,507 56,850 56,900 2,649 59,850 59,900 2,792 47,900 47,950 2,224 50,900 50,950 2,366 53,900 53,950 2,509 56,900 56,950 2,651 59,900 59,950 2,794 47,950 48,000 2,226 50,950 51,000 2,369 53,950 54,000 2,511 56,950 57,000 2,654 59,950 60,000 2,796 If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . 2020 MARYLAND TAX TABLE

27

60,000 63,000 66,000 69,000 72,000 60,000 60,050 2,799 63,000 63,050 2,941 66,000 66,050 3,084 69,000 69,050 3,226 72,000 72,050 3,369 60,050 60,100 2,801 63,050 63,100 2,944 66,050 66,100 3,086 69,050 69,100 3,229 72,050 72,100 3,371 60,100 60,150 2,803 63,100 63,150 2,946 66,100 66,150 3,088 69,100 69,150 3,231 72,100 72,150 3,373 60,150 60,200 2,806 63,150 63,200 2,948 66,150 66,200 3,091 69,150 69,200 3,233 72,150 72,200 3,376 60,200 60,250 2,808 63,200 63,250 2,951 66,200 66,250 3,093 69,200 69,250 3,236 72,200 72,250 3,378 60,250 60,300 2,811 63,250 63,300 2,953 66,250 66,300 3,096 69,250 69,300 3,238 72,250 72,300 3,381 60,300 60,350 2,813 63,300 63,350 2,955 66,300 66,350 3,098 69,300 69,350 3,240 72,300 72,350 3,383 60,350 60,400 2,815 63,350 63,400 2,958 66,350 66,400 3,100 69,350 69,400 3,243 72,350 72,400 3,385 60,400 60,450 2,818 63,400 63,450 2,960 66,400 66,450 3,103 69,400 69,450 3,245 72,400 72,450 3,388 60,450 60,500 2,820 63,450 63,500 2,963 66,450 66,500 3,105 69,450 69,500 3,248 72,450 72,500 3,390 60,500 60,550 2,822 63,500 63,550 2,965 66,500 66,550 3,107 69,500 69,550 3,250 72,500 72,550 3,392 60,550 60,600 2,825 63,550 63,600 2,967 66,550 66,600 3,110 69,550 69,600 3,252 72,550 72,600 3,395 60,600 60,650 2,827 63,600 63,650 2,970 66,600 66,650 3,112 69,600 69,650 3,255 72,600 72,650 3,397 60,650 60,700 2,830 63,650 63,700 2,972 66,650 66,700 3,115 69,650 69,700 3,257 72,650 72,700 3,400 60,700 60,750 2,832 63,700 63,750 2,974 66,700 66,750 3,117 69,700 69,750 3,259 72,700 72,750 3,402 60,750 60,800 2,834 63,750 63,800 2,977 66,750 66,800 3,119 69,750 69,800 3,262 72,750 72,800 3,404 60,800 60,850 2,837 63,800 63,850 2,979 66,800 66,850 3,122 69,800 69,850 3,264 72,800 72,850 3,407 60,850 60,900 2,839 63,850 63,900 2,982 66,850 66,900 3,124 69,850 69,900 3,267 72,850 72,900 3,409 60,900 60,950 2,841 63,900 63,950 2,984 66,900 66,950 3,126 69,900 69,950 3,269 72,900 72,950 3,411 60,950 61,000 2,844 63,950 64,000 2,986 66,950 67,000 3,129 69,950 70,000 3,271 72,950 73,000 3,414

61,000 64,000 67,000 70,000 73,000 61,000 61,050 2,846 64,000 64,050 2,989 67,000 67,050 3,131 70,000 70,050 3,274 73,000 73,050 3,416 61,050 61,100 2,849 64,050 64,100 2,991 67,050 67,100 3,134 70,050 70,100 3,276 73,050 73,100 3,419 61,100 61,150 2,851 64,100 64,150 2,993 67,100 67,150 3,136 70,100 70,150 3,278 73,100 73,150 3,421 61,150 61,200 2,853 64,150 64,200 2,996 67,150 67,200 3,138 70,150 70,200 3,281 73,150 73,200 3,423 61,200 61,250 2,856 64,200 64,250 2,998 67,200 67,250 3,141 70,200 70,250 3,283 73,200 73,250 3,426 61,250 61,300 2,858 64,250 64,300 3,001 67,250 67,300 3,143 70,250 70,300 3,286 73,250 73,300 3,428 61,300 61,350 2,860 64,300 64,350 3,003 67,300 67,350 3,145 70,300 70,350 3,288 73,300 73,350 3,430 61,350 61,400 2,863 64,350 64,400 3,005 67,350 67,400 3,148 70,350 70,400 3,290 73,350 73,400 3,433 61,400 61,450 2,865 64,400 64,450 3,008 67,400 67,450 3,150 70,400 70,450 3,293 73,400 73,450 3,435 61,450 61,500 2,868 64,450 64,500 3,010 67,450 67,500 3,153 70,450 70,500 3,295 73,450 73,500 3,438 61,500 61,550 2,870 64,500 64,550 3,012 67,500 67,550 3,155 70,500 70,550 3,297 73,500 73,550 3,440 61,550 61,600 2,872 64,550 64,600 3,015 67,550 67,600 3,157 70,550 70,600 3,300 73,550 73,600 3,442 61,600 61,650 2,875 64,600 64,650 3,017 67,600 67,650 3,160 70,600 70,650 3,302 73,600 73,650 3,445 61,650 61,700 2,877 64,650 64,700 3,020 67,650 67,700 3,162 70,650 70,700 3,305 73,650 73,700 3,447 61,700 61,750 2,879 64,700 64,750 3,022 67,700 67,750 3,164 70,700 70,750 3,307 73,700 73,750 3,449 61,750 61,800 2,882 64,750 64,800 3,024 67,750 67,800 3,167 70,750 70,800 3,309 73,750 73,800 3,452 61,800 61,850 2,884 64,800 64,850 3,027 67,800 67,850 3,169 70,800 70,850 3,312 73,800 73,850 3,454 61,850 61,900 2,887 64,850 64,900 3,029 67,850 67,900 3,172 70,850 70,900 3,314 73,850 73,900 3,457 61,900 61,950 2,889 64,900 64,950 3,031 67,900 67,950 3,174 70,900 70,950 3,316 73,900 73,950 3,459 61,950 62,000 2,891 64,950 65,000 3,034 67,950 68,000 3,176 70,950 71,000 3,319 73,950 74,000 3,461

62,000 65,000 68,000 71,000 74,000 62,000 62,050 2,894 65,000 65,050 3,036 68,000 68,050 3,179 71,000 71,050 3,321 74,000 74,050 3,464 62,050 62,100 2,896 65,050 65,100 3,039 68,050 68,100 3,181 71,050 71,100 3,324 74,050 74,100 3,466 62,100 62,150 2,898 65,100 65,150 3,041 68,100 68,150 3,183 71,100 71,150 3,326 74,100 74,150 3,468 62,150 62,200 2,901 65,150 65,200 3,043 68,150 68,200 3,186 71,150 71,200 3,328 74,150 74,200 3,471 62,200 62,250 2,903 65,200 65,250 3,046 68,200 68,250 3,188 71,200 71,250 3,331 74,200 74,250 3,473 62,250 62,300 2,906 65,250 65,300 3,048 68,250 68,300 3,191 71,250 71,300 3,333 74,250 74,300 3,476 62,300 62,350 2,908 65,300 65,350 3,050 68,300 68,350 3,193 71,300 71,350 3,335 74,300 74,350 3,478 62,350 62,400 2,910 65,350 65,400 3,053 68,350 68,400 3,195 71,350 71,400 3,338 74,350 74,400 3,480 62,400 62,450 2,913 65,400 65,450 3,055 68,400 68,450 3,198 71,400 71,450 3,340 74,400 74,450 3,483 62,450 62,500 2,915 65,450 65,500 3,058 68,450 68,500 3,200 71,450 71,500 3,343 74,450 74,500 3,485 62,500 62,550 2,917 65,500 65,550 3,060 68,500 68,550 3,202 71,500 71,550 3,345 74,500 74,550 3,487 62,550 62,600 2,920 65,550 65,600 3,062 68,550 68,600 3,205 71,550 71,600 3,347 74,550 74,600 3,490 62,600 62,650 2,922 65,600 65,650 3,065 68,600 68,650 3,207 71,600 71,650 3,350 74,600 74,650 3,492 62,650 62,700 2,925 65,650 65,700 3,067 68,650 68,700 3,210 71,650 71,700 3,352 74,650 74,700 3,495 62,700 62,750 2,927 65,700 65,750 3,069 68,700 68,750 3,212 71,700 71,750 3,354 74,700 74,750 3,497 62,750 62,800 2,929 65,750 65,800 3,072 68,750 68,800 3,214 71,750 71,800 3,357 74,750 74,800 3,499 62,800 62,850 2,932 65,800 65,850 3,074 68,800 68,850 3,217 71,800 71,850 3,359 74,800 74,850 3,502 62,850 62,900 2,934 65,850 65,900 3,077 68,850 68,900 3,219 71,850 71,900 3,362 74,850 74,900 3,504 62,900 62,950 2,936 65,900 65,950 3,079 68,900 68,950 3,221 71,900 71,950 3,364 74,900 74,950 3,506 62,950 63,000 2,939 65,950 66,000 3,081 68,950 69,000 3,224 71,950 72,000 3,366 74,950 75,000 3,509 2020 MARYLAND TAX TABLE If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . .

28

75,000 78,000 81,000 84,000 87,000 75,000 75,050 3,511 78,000 78,050 3,654 81,000 81,050 3,796 84,000 84,050 3,939 87,000 87,050 4,081 75,050 75,100 3,514 78,050 78,100 3,656 81,050 81,100 3,799 84,050 84,100 3,941 87,050 87,100 4,084 75,100 75,150 3,516 78,100 78,150 3,658 81,100 81,150 3,801 84,100 84,150 3,943 87,100 87,150 4,086 75,150 75,200 3,518 78,150 78,200 3,661 81,150 81,200 3,803 84,150 84,200 3,946 87,150 87,200 4,088 75,200 75,250 3,521 78,200 78,250 3,663 81,200 81,250 3,806 84,200 84,250 3,948 87,200 87,250 4,091 75,250 75,300 3,523 78,250 78,300 3,666 81,250 81,300 3,808 84,250 84,300 3,951 87,250 87,300 4,093 75,300 75,350 3,525 78,300 78,350 3,668 81,300 81,350 3,810 84,300 84,350 3,953 87,300 87,350 4,095 75,350 75,400 3,528 78,350 78,400 3,670 81,350 81,400 3,813 84,350 84,400 3,955 87,350 87,400 4,098 75,400 75,450 3,530 78,400 78,450 3,673 81,400 81,450 3,815 84,400 84,450 3,958 87,400 87,450 4,100 75,450 75,500 3,533 78,450 78,500 3,675 81,450 81,500 3,818 84,450 84,500 3,960 87,450 87,500 4,103 75,500 75,550 3,535 78,500 78,550 3,677 81,500 81,550 3,820 84,500 84,550 3,962 87,500 87,550 4,105 75,550 75,600 3,537 78,550 78,600 3,680 81,550 81,600 3,822 84,550 84,600 3,965 87,550 87,600 4,107 75,600 75,650 3,540 78,600 78,650 3,682 81,600 81,650 3,825 84,600 84,650 3,967 87,600 87,650 4,110 75,650 75,700 3,542 78,650 78,700 3,685 81,650 81,700 3,827 84,650 84,700 3,970 87,650 87,700 4,112 75,700 75,750 3,544 78,700 78,750 3,687 81,700 81,750 3,829 84,700 84,750 3,972 87,700 87,750 4,114 75,750 75,800 3,547 78,750 78,800 3,689 81,750 81,800 3,832 84,750 84,800 3,974 87,750 87,800 4,117 75,800 75,850 3,549 78,800 78,850 3,692 81,800 81,850 3,834 84,800 84,850 3,977 87,800 87,850 4,119 75,850 75,900 3,552 78,850 78,900 3,694 81,850 81,900 3,837 84,850 84,900 3,979 87,850 87,900 4,122 75,900 75,950 3,554 78,900 78,950 3,696 81,900 81,950 3,839 84,900 84,950 3,981 87,900 87,950 4,124 75,950 76,000 3,556 78,950 79,000 3,699 81,950 82,000 3,841 84,950 85,000 3,984 87,950 88,000 4,126

76,000 79,000 82,000 85,000 88,000 76,000 76,050 3,559 79,000 79,050 3,701 82,000 82,050 3,844 85,000 85,050 3,986 88,000 88,050 4,129 76,050 76,100 3,561 79,050 79,100 3,704 82,050 82,100 3,846 85,050 85,100 3,989 88,050 88,100 4,131 76,100 76,150 3,563 79,100 79,150 3,706 82,100 82,150 3,848 85,100 85,150 3,991 88,100 88,150 4,133 76,150 76,200 3,566 79,150 79,200 3,708 82,150 82,200 3,851 85,150 85,200 3,993 88,150 88,200 4,136 76,200 76,250 3,568 79,200 79,250 3,711 82,200 82,250 3,853 85,200 85,250 3,996 88,200 88,250 4,138 76,250 76,300 3,571 79,250 79,300 3,713 82,250 82,300 3,856 85,250 85,300 3,998 88,250 88,300 4,141 76,300 76,350 3,573 79,300 79,350 3,715 82,300 82,350 3,858 85,300 85,350 4,000 88,300 88,350 4,143 76,350 76,400 3,575 79,350 79,400 3,718 82,350 82,400 3,860 85,350 85,400 4,003 88,350 88,400 4,145 76,400 76,450 3,578 79,400 79,450 3,720 82,400 82,450 3,863 85,400 85,450 4,005 88,400 88,450 4,148 76,450 76,500 3,580 79,450 79,500 3,723 82,450 82,500 3,865 85,450 85,500 4,008 88,450 88,500 4,150 76,500 76,550 3,582 79,500 79,550 3,725 82,500 82,550 3,867 85,500 85,550 4,010 88,500 88,550 4,152 76,550 76,600 3,585 79,550 79,600 3,727 82,550 82,600 3,870 85,550 85,600 4,012 88,550 88,600 4,155 76,600 76,650 3,587 79,600 79,650 3,730 82,600 82,650 3,872 85,600 85,650 4,015 88,600 88,650 4,157 76,650 76,700 3,590 79,650 79,700 3,732 82,650 82,700 3,875 85,650 85,700 4,017 88,650 88,700 4,160 76,700 76,750 3,592 79,700 79,750 3,734 82,700 82,750 3,877 85,700 85,750 4,019 88,700 88,750 4,162 76,750 76,800 3,594 79,750 79,800 3,737 82,750 82,800 3,879 85,750 85,800 4,022 88,750 88,800 4,164 76,800 76,850 3,597 79,800 79,850 3,739 82,800 82,850 3,882 85,800 85,850 4,024 88,800 88,850 4,167 76,850 76,900 3,599 79,850 79,900 3,742 82,850 82,900 3,884 85,850 85,900 4,027 88,850 88,900 4,169 76,900 76,950 3,601 79,900 79,950 3,744 82,900 82,950 3,886 85,900 85,950 4,029 88,900 88,950 4,171 76,950 77,000 3,604 79,950 80,000 3,746 82,950 83,000 3,889 85,950 86,000 4,031 88,950 89,000 4,174

77,000 80,000 83,000 86,000 89,000 77,000 77,050 3,606 80,000 80,050 3,749 83,000 83,050 3,891 86,000 86,050 4,034 89,000 89,050 4,176 77,050 77,100 3,609 80,050 80,100 3,751 83,050 83,100 3,894 86,050 86,100 4,036 89,050 89,100 4,179 77,100 77,150 3,611 80,100 80,150 3,753 83,100 83,150 3,896 86,100 86,150 4,038 89,100 89,150 4,181 77,150 77,200 3,613 80,150 80,200 3,756 83,150 83,200 3,898 86,150 86,200 4,041 89,150 89,200 4,183 77,200 77,250 3,616 80,200 80,250 3,758 83,200 83,250 3,901 86,200 86,250 4,043 89,200 89,250 4,186 77,250 77,300 3,618 80,250 80,300 3,761 83,250 83,300 3,903 86,250 86,300 4,046 89,250 89,300 4,188 77,300 77,350 3,620 80,300 80,350 3,763 83,300 83,350 3,905 86,300 86,350 4,048 89,300 89,350 4,190 77,350 77,400 3,623 80,350 80,400 3,765 83,350 83,400 3,908 86,350 86,400 4,050 89,350 89,400 4,193 77,400 77,450 3,625 80,400 80,450 3,768 83,400 83,450 3,910 86,400 86,450 4,053 89,400 89,450 4,195 77,450 77,500 3,628 80,450 80,500 3,770 83,450 83,500 3,913 86,450 86,500 4,055 89,450 89,500 4,198 77,500 77,550 3,630 80,500 80,550 3,772 83,500 83,550 3,915 86,500 86,550 4,057 89,500 89,550 4,200 77,550 77,600 3,632 80,550 80,600 3,775 83,550 83,600 3,917 86,550 86,600 4,060 89,550 89,600 4,202 77,600 77,650 3,635 80,600 80,650 3,777 83,600 83,650 3,920 86,600 86,650 4,062 89,600 89,650 4,205 77,650 77,700 3,637 80,650 80,700 3,780 83,650 83,700 3,922 86,650 86,700 4,065 89,650 89,700 4,207 77,700 77,750 3,639 80,700 80,750 3,782 83,700 83,750 3,924 86,700 86,750 4,067 89,700 89,750 4,209 77,750 77,800 3,642 80,750 80,800 3,784 83,750 83,800 3,927 86,750 86,800 4,069 89,750 89,800 4,212 77,800 77,850 3,644 80,800 80,850 3,787 83,800 83,850 3,929 86,800 86,850 4,072 89,800 89,850 4,214 77,850 77,900 3,647 80,850 80,900 3,789 83,850 83,900 3,932 86,850 86,900 4,074 89,850 89,900 4,217 77,900 77,950 3,649 80,900 80,950 3,791 83,900 83,950 3,934 86,900 86,950 4,076 89,900 89,950 4,219 77,950 78,000 3,651 80,950 81,000 3,794 83,950 84,000 3,936 86,950 87,000 4,079 89,950 90,000 4,221 2020 MARYLAND TAX TABLE If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . .

29

90,000 92,000 94,000 96,000 98,000

91,000 93,000 95,000 97,000 99,000 90,000 90,050 4,224 90,050 90,100 4,226 90,100 90,150 4,228 90,150 90,200 4,231 90,200 90,250 4,233 90,250 90,300 4,236 90,300 90,350 4,238 90,350 90,400 4,240 90,400 90,450 4,243 90,450 90,500 4,245 90,500 90,550 4,247 90,550 90,600 4,250 90,600 90,650 4,252 90,650 90,700 4,255 90,700 90,750 4,257 90,750 90,800 4,259 90,800 90,850 4,262 90,850 90,900 4,264 90,900 90,950 4,266 90,950 91,000 4,269 91,000 91,050 4,271 91,050 91,100 4,274 91,100 91,150 4,276 91,150 91,200 4,278 91,200 91,250 4,281 91,250 91,300 4,283 91,300 91,350 4,285 91,350 91,400 4,288 91,400 91,450 4,290 91,450 91,500 4,293 91,500 91,550 4,295 91,550 91,600 4,297 91,600 91,650 4,300 91,650 91,700 4,302 91,700 91,750 4,304 91,750 91,800 4,307 91,800 91,850 4,309 91,850 91,900 4,312 91,900 91,950 4,314 91,950 92,000 4,316 92,000 92,050 4,319 92,050 92,100 4,321 92,100 92,150 4,323 92,150 92,200 4,326 92,200 92,250 4,328 92,250 92,300 4,331 92,300 92,350 4,333 92,350 92,400 4,335 92,400 92,450 4,338 92,450 92,500 4,340 92,500 92,550 4,342 92,550 92,600 4,345 92,600 92,650 4,347 92,650 92,700 4,350 92,700 92,750 4,352 92,750 92,800 4,354 92,800 92,850 4,357 92,850 92,900 4,359 92,900 92,950 4,361 92,950 93,000 4,364 94,000 94,050 4,414 94,050 94,100 4,416 94,100 94,150 4,418 94,150 94,200 4,421 94,200 94,250 4,423 94,250 94,300 4,426 94,300 94,350 4,428 94,350 94,400 4,430 94,400 94,450 4,433 94,450 94,500 4,435 94,500 94,550 4,437 94,550 94,600 4,440 94,600 94,650 4,442 94,650 94,700 4,445 94,700 94,750 4,447 94,750 94,800 4,449 94,800 94,850 4,452 94,850 94,900 4,454 94,900 94,950 4,456 94,950 95,000 4,459 93,000 93,050 4,366 93,050 93,100 4,369 93,100 93,150 4,371 93,150 93,200 4,373 93,200 93,250 4,376 93,250 93,300 4,378 93,300 93,350 4,380 93,350 93,400 4,383 93,400 93,450 4,385 93,450 93,500 4,388 93,500 93,550 4,390 93,550 93,600 4,392 93,600 93,650 4,395 93,650 93,700 4,397 93,700 93,750 4,399 93,750 93,800 4,402 93,800 93,850 4,404 93,850 93,900 4,407 93,900 93,950 4,409 93,950 94,000 4,411 95,000 95,050 4,461 95,050 95,100 4,464 95,100 95,150 4,466 95,150 95,200 4,468 95,200 95,250 4,471 95,250 95,300 4,473 95,300 95,350 4,475 95,350 95,400 4,478 95,400 95,450 4,480 95,450 95,500 4,483 95,500 95,550 4,485 95,550 95,600 4,487 95,600 95,650 4,490 95,650 95,700 4,492 95,700 95,750 4,494 95,750 95,800 4,497 95,800 95,850 4,499 95,850 95,900 4,502 95,900 95,950 4,504 95,950 96,000 4,506 97,000 97,050 4,556 97,050 97,100 4,559 97,100 97,150 4,561 97,150 97,200 4,563 97,200 97,250 4,566 97,250 97,300 4,568 97,300 97,350 4,570 97,350 97,400 4,573 97,400 97,450 4,575 97,450 97,500 4,578 97,500 97,550 4,580 97,550 97,600 4,582 97,600 97,650 4,585 97,650 97,700 4,587 97,700 97,750 4,589 97,750 97,800 4,592 97,800 97,850 4,594 97,850 97,900 4,597 97,900 97,950 4,599 97,950 98,000 4,601 99,000 99,050 4,651 99,050 99,100 4,654 99,100 99,150 4,656 99,150 99,200 4,658 99,200 99,250 4,661 99,250 99,300 4,663 99,300 99,350 4,665 99,350 99,400 4,668 99,400 99,450 4,670 99,450 99,500 4,673 99,500 99,550 4,675 99,550 99,600 4,677 99,600 99,650 4,680 99,650 99,700 4,682 99,700 99,750 4,684 99,750 99,800 4,687 99,800 99,850 4,689 99,850 99,900 4,692 99,900 99,950 4,694 99,950 100,000 4,696 96,000 96,050 4,509 96,050 96,100 4,511 96,100 96,150 4,513 96,150 96,200 4,516 96,200 96,250 4,518 96,250 96,300 4,521 96,300 96,350 4,523 96,350 96,400 4,525 96,400 96,450 4,528 96,450 96,500 4,530 96,500 96,550 4,532 96,550 96,600 4,535 96,600 96,650 4,537 96,650 96,700 4,540 96,700 96,750 4,542 96,750 96,800 4,544 96,800 96,850 4,547 96,850 96,900 4,549 96,900 96,950 4,551 96,950 97,000 4,554 98,000 98,050 4,604 98,050 98,100 4,606 98,100 98,150 4,608 98,150 98,200 4,611 98,200 98,250 4,613 98,250 98,300 4,616 98,300 98,350 4,618 98,350 98,400 4,620 98,400 98,450 4,623 98,450 98,500 4,625 98,500 98,550 4,627 98,550 98,600 4,630 98,600 98,650 4,632 98,650 98,700 4,635 98,700 98,750 4,637 98,750 98,800 4,639 98,800 98,850 4,642 98,850 98,900 4,644 98,900 98,950 4,646 98,950 99,000 4,649 Use the appropriate Maryland tax computation worksheet schedule (17A) below if your taxable net income is $100,000 or more. If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . If your taxable net income is. . . But less than At least Your Maryland tax is . . . If your taxable net income is. . . At least But less than Your Maryland tax is . . . 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 20 of Form 502 (a) Enter the amount from Line 20 of Form 502 (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 21 of Form 502 At least $100,000 but not over $125,000 $ $ 100,000.00 $ x .0500 $ $ 4,697.50 $ Over $125,000 but not over $150,000 $ $ 125,000.00 $ x .0525 $ $ 5,947.50 $ Over $150,000 but not over $250,000 $ $ 150,000.00 $ x .0550 $ $ 7,260.00 $ Over $250,000 $ $ 250,000.00 $ x .0575 $ $ 12,760.00 $ Tax Rate Schedule II - Use if your filing status is Married Filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child. Use the row in which your taxable net income appears. Taxable Net Income If Line 20 of Form 502 (a) Enter the amount from Line 20 of Form 502 (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 21 of Form 502 At least $100,000 but not over $150,000 $ $ 3,000.00 $ x .0475 $ $ 90.00 $ Over $150,000 but not over $175,000 $ $150,000.00 $ x .0500 $ $ 7,072.50 $ Over $175,000 but not over $225,000 $ $175,000.00 $ x .0525 $ $ 8,322.50 $ Over $225,000 but not over $300,000 $ $225,000.00 $ x .0550 $ $ 10,947.50 $ Over $300,000 $ $300,000.00 $ x .0575 $ $ 15,072.50 $ 2020 MARYLAND TAX TABLE

30 Estimated Tax Worksheet Instructions Purpose of declaration The filing of a declaration of estimated Maryland income tax is a part of the pay-as-you-go plan of income tax collec­tion adopted by the State. If you have any income such as pensions, business income, lottery, capital gains, interest, dividends, etc., from which no tax is withheld, or wages from which not enough Maryland tax is withheld, you may have to pay estimated taxes. The law is similar to the federal law. Who must file a declaration You must file a declaration of estimated tax if you are required to file a Maryland income tax return and your gross income would be ex­pected to develop a tax of more than $500 in excess of your Maryland withholding. You must file a declaration with payment in full within 60 days of receiving $500 or more of income from awards, prizes, lotteries or raffles, whether paid in cash or property if Maryland tax has not been withheld. A married couple may file a joint declaration. If you are filing a joint declaration, both Social Security numbers must be entered. If filing on behalf of a minor, the name and Social Security number of the minor must be entered. When to file a declaration You must pay at least one-fourth of the total estimated tax on line 15 of this form on or before April 15, 2021. The remaining quarterly payments are due June 15, 2021, September 15, 2021 and January 15, 2022. You may pay the total estimated tax with your first payment, if you wish. If you are filing on a fiscal year basis, each payment is due by the 15th day of the 4th, 6th, 9th and 13th months following the beginning of the fiscal year. Overpayment of tax If you overpaid your 2020 income tax (Form 502 or 505), you may apply all or part of the overpayment to your 2021 ­estimated tax. If the over­payment applied equals or exceeds the estimated tax liability for the first quarterly payment, you are not required to file the ­declaration. If the overpayment applied is less than the estimated tax ­liability, you should file the declaration and pay the balance of the first installment. How to estimate your 2021 tax The worksheet is designed to develop an estimate of your 2021 Maryland and local income tax. Be as accurate as you can in forecasting your 2021 income. You may use your 2020 income tax as a guide, but if you will receive more income than you did in 2020, you must pay at least 110% of your prior year tax to avoid interest for underpayment of estimated tax. For the purpose of estimating, rounding all amounts to the nearest dollar is recommended. Nonresidents who want to estimate 2021 Maryland taxes may use the Nonresident Estimate Tax Calculator at www.marylandtaxes.gov. Specific Instructions: Line 1. Total income expected in 2021 is your estimated federal adjusted gross income. Line 2. Net modifications. You must add certain items to your federal adjusted gross income. See Instruction 12 of the tax instructions. You may subtract certain items from federal adjusted gross income. See Instruction 13 of the tax instructions. Enter on this line the net result of additions and subtractions. Line 4. Deductions. You may compute your tax using the standard deduction method or the itemized deduction method. Standard deduction. Compute 15% of line 3. If Filing Status 1, 3, 6: If the amount computed is less than $1,550, enter $1,550; if the amount is between $1,550 and $2,300, enter that amount; if the amount is more than $2,300, enter $2,300. If Filing Status 2, 4, 5: If the amount computed is less than $3,100, enter $3,100; if the amount is between $3,100 and $4,650, enter that amount; if the amount is more than $4,650, enter $4,650. Itemized deductions. Enter the total of federal itemized deductions less state and local income taxes. Line 6. Personal exemptions. If your FAGI will be $100,000 or less, you are allowed: a. $3,200 each for taxpayer and spouse. b. $1,000 each for taxpayer and spouse if age 65 or over and/or blind. c. $3,200 for each allowable dependent, other than taxpayer and spouse. The amount is doubled for allowable dependents age 65 or over. If your FAGI will be more than $100,000, see chart below to determine the amount of exemption you can claim for items a and c above. If Your federal AGI is If you will file your tax return Single or Married Filing Separately Each Exemption is Joint, Head of Household or Qualifying Widow(er) Each Exemption is $100,000 or less $3,200 $3,200 Over But not over $100,000 $125,000 $1,600 $3,200 $125,000 $150,000 $800 $3,200 $150,000 $175,000 $0 $1,600 $175,000 $200,000 $0 $800 In excess of $200,000 $0 $0 Line 8. Maryland income tax. Use the tax rate schedules below to compute your tax on the amount on line 7. For taxpayers filing as Single, Married Filing Separately, or as Dependent Taxpayers. This rate also is used for taxpayers filing as Fiduciaries. Tax Rate Schedule I If taxable net income is: Maryland Tax is: At least: but not over:

$0 $1,000

2.00% of taxable net income

$1,000 $2,000 $20.00 plus 3.00% of excess over $1,000

$2,000 $3,000 $50.00 plus 4.00% of excess over $2,000

$3,000 $100,000 $90.00 plus 4.75% of excess over $3,000

$100,000 $125,000 $4,697.50 plus 5.00% of excess over $100,000

$125,000 $150,000 $5,947.50 plus 5.25% of excess over $125,000

$150,000 $250,000 $7,260.00 plus 5.50% of excess over $150,000

$250,000 -- $12,760.00 plus 5.75% of excess over $250,000 PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW)

31 For taxpayers filing Joint Returns, Head of Household, or for Qualifying Widows/Widowers. Tax Rate Schedule II If taxable net income is: Maryland Tax is: At least: but not over:

$0 $1,000

2.00% of taxable net income

$1,000 $2,000 $20.00 plus 3.00% of excess over $1,000

$2,000 $3,000 $50.00 plus 4.00% of excess over $2,000

$3,000 $150,000 $90.00 plus 4.75% of excess over $3,000

$150,000 $175,000 $7,072.50 plus 5.00% of excess over $150,000

$175,000 $225,000 $8,322.50 plus 5.25% of excess over $175,000

$225,000 $300,000 $10,947.50 plus 5.50% of excess over $225,000

$300,000 -- $15,072.50 plus 5.75% of excess over $300,000 Line 11. Local or special nonresident income tax. Maryland counties and Baltimore City levy an income tax on residents that is a percentage of taxable net income. The amount you entered on line 7 is your taxable net income. Multiply that amount by your local tax rate (see below) and enter on line 11.

Baltimore City. . . . . . . . . . .0320

Allegany County. . . . . . . . . .0305

Anne Arundel County. . . . . . .0281

Baltimore County. . . . . . . . . .0320

Calvert County. . . . . . . . . . .0300

Caroline County. . . . . . . . . .0320

Carroll County. . . . . . . . . . .0303

Cecil County . . . . . . . . . . . .0300

Charles County . . . . . . . . . .0303

Dorchester County. . . . . . . .0320

Frederick County . . . . . . . . .0296

Garrett County. . . . . . . . . . .0265

Harford County . . . . . . . . . .0306

Howard County . . . . . . . . . .0320

Kent County . . . . . . . . . . . .0320

Montgomery County. . . . . . .0320

Prince George’s County. . . . .0320

Queen Anne’s County. . . . . .0320

St. Mary’s County . . . . . . . .0317

Somerset County. . . . . . . . .0320

Talbot County . . . . . . . . . . .0240

Washington County . . . . . . .0320

Wicomico County. . . . . . . . .0320

Worcester County. . . . . . . . .0225

Nonresidents use. . . . . . .0225 Filing a return instead of fourth payment Instead of making the fourth declaration payment on or before January 15, 2022, you may file your 2021 personal income tax return, provided you file it on or before January 31, 2022 and pay in full with the return any balance of tax due. Farmers and fishermen If your estimated gross income from farming or fishing is at least two-thirds of your total estimated gross income for the year, special provisions may apply. Your 2021 declaration and full payment of the estimated tax are due on or before January 15, 2022. You do not have to file the declaration if you file your complete tax return (Form 502 or 505) and pay the full amount of tax due on or before March 1, 2022. Changes in income or exemptions Your situation may not require you to file a declara­tion on April 15, 2021. However, a large increase in income after that date may require you to file a declaration. If at any time during the year you need to amend your original declaration, simply increase or decrease the remaining payments. Forms and information Can be found by visiting www. marylandtaxes.gov, at any of the Comptroller of Maryland branch offices, or calling 410-260-7980 from Central Maryland or 1-800-MD-TAXES from elsewhere. Electronic filing You may file and pay your 2021 estimated taxes electronically by using our iFile program. There, you will have the ability to make one single estimated payment or schedule all of your payments at one time. These scheduled payments will be deducted from your bank account on the dates that you specify. Visit www.marylandtaxes.gov/online-services/individuals.php ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit www.marylandtaxes.gov. Payment by check or money order Make your check or money order pay­able to Comptroller of Maryland. Use blue or black ink. Write the type of tax, year of tax and tax being paid on your check. It is recommended that you include your Social Security number on check. DO NOT SEND CASH. File and pay your estimated tax online. Scan this code with your mobile phone or tablet’s QR Reader. Free readers are available at your favorite APP store. PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW)

32 Extension Worksheet Instructions Who must file for an extension? If you cannot complete and file your Form 502, 505, 510C or 515 by the due date, you should complete the Tax Payment Worksheet to determine if you must file for an extension. If line 6 of the worksheet shows you owe tax, you must file Form PV and pay the full amount due by April 15, 2021, (or the 15th day of the fourth month following the close of the tax year). If the due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. NOTE: Filing an extension does not extend the time for paying your taxes. Do not file for an extension if, after completing the PVW, you find that you do not owe additional tax. However, be aware that if an unpaid liability is disclosed when you file your return, you may owe penalty and interest charges in addition to the tax. See “Will I owe penalties and interest?”. Automatic Maryland six-month extension If you filed a federal extension and expect to owe zero tax to Maryland we grant you an automatic six-month extension of time to file your Form 502, 505, 510C or 515. You are not required to file for an extension in order to obtain this automatic extension. However, you should use Form PV to pay any tax due of forms 502, 505, and 515, but you should use Form EL102B to pay any tax due or payment with extension of form 510C in order to avoid any late-payment penalty and interest on tax not paid by April 15, 2021. Note: In the case of Form 510C, the PVW must be completed to estimate the payment. Requesting a Maryland extension when not requesting a ­federal extension: (1) Request your extension by telefile at 410-260-7829 from Central Maryland or 1-800-260-3664 from elsewhere; or, (2) Request your extension at ­www.marylandtaxes.gov. When should I mail Form PV without a payment? Never. When requesting an extension beyond six months, how should I file? No extension request will be granted for more than six months, except in the case of individuals who are out of the United States. Even when an individual is out of the U.S. an extension will not be granted for more than one year. An extension request for beyond six months without a payment should be filed by telefile or on our website. For more information visit www.marylandtaxes.gov. When should I file? If you owe any tax, file Form PV along with your payment on or before April 15, 2021. If you are filing on a fiscal year basis, file by the regular due date of your return. Where should I file? You may request your extension at www.marylandtaxes. gov and use electronic funds withdrawal (direct debit) from your savings or checking account. If you want to pay by credit card, visit www.marylandtaxes.gov otherwise, make your check or money order payable to: COMPTROLLER OF MARYLAND. It is recommended that you include your Social Security number on check using blue or black ink and attach to Form PV. Mail to: Payment Processing

PO Box 8888

Annapolis, MD 21401-8888 Will I owe penalties and interest? You will owe interest on tax not paid by the regular due date of your return. The interest will accrue until you pay the tax. Even if you had a good reason for not paying on time, you will still owe interest. If tax and interest are not paid promptly, a penalty will be assessed on the tax. Should I attach a copy of the extension form to my Form 502, 505, or 515? No, Form PV has replaced the extension Form 502E. What if I want to pay by direct debit? To pay by direct debit, visit www.marylandtaxes.gov/online- services/individuals.php. What if I want to pay by credit card? For alternative methods of payment, such as a credit card, visit www.marylandtaxes.gov. If you need assistance: • Visit www.marylandtaxes.gov; or • Email TAXHELP@marylandtaxes.gov; or • Contact our Taxpayer Services Division by calling 1-800- 638-2937 or from Central Maryland 410-260-7980. To file and pay your extension electronically, visit www.marylandtaxes.gov/online-services/ individuals.php. PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW)

33 PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW) ESTIMATED TAX WORKSHEET Line 1 - Income tax Enter the total amount of income tax you expect to owe. Use Form 502, 505, 510C or 515 as a worksheet. Line 2 - Withholding Enter the amount of Maryland income tax withheld from your wages for the tax year. Line 3 - Estimated income tax payments Enter the total amount of Maryland estimated payments you paid with Form PV or 502DEP for the tax year. Include any 2019 overpayment credited to your 2020 tax and any amount paid on your behalf with Form MW506NRS. Line 4 - Estimated allowable credits Enter allowable tax credits. Line 5 - Total payments and credits Add lines 2 through 4 and enter the total on line 5. Line 6 - Tax due Subtract line 5 from line 1. Enter the result on line 6. This is your tax due. If it is $1 or more, file this form and attach your payment. If the tax due is less than $1, stop. No payment is required. Line 7 - Amount to be submitted with Form PV.

1. Income tax you expect to owe.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Maryland income tax withheld. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Maryland estimated payments and amount credited from 2019. . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Allowable tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Total payments and credits. Add lines 2 through 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Tax due - Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Amount to be submitted with Form PV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

If filing and paying electronically or by credit card, do not submit Form PV. IMPORTANT: Review the instructions before completing this form. If you are using this form for subsequent estimated payments and you previously have calculated the amounts you must pay for each quarter, you do not need to complete this worksheet. DO NOT MAIL THIS WORKSHEET TO THE REVENUE ADMINISTRATION DIVISION.

1. Total income expected in 2021 (federal adjusted gross income) . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Net modifications (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Maryland adjusted gross income (line 1, plus or minus line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Deductions: a. If standard deduction is used, see instructions. b. If deductions are itemized, enter total of federal itemized deductions less state and local income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Maryland net income (Subtract line 4 from line 3.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Personal exemptions (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Taxable net income (Subtract line 6 from line 5.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Maryland income tax (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Personal and business income tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 8 (If less than 0, enter 0.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Local income tax or special nonresident income tax: Multiply line 7 by .0

(See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Local income tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Total 2021 Maryland and local income tax (Subtract line 12 from the sum of lines 10 and 11.) . . . 13. 14. Maryland income tax to be withheld during the year 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Total estimated tax to be paid by declaration (Subtract line 14 from line 13.) . . . . . . . . . . . . . . . 15. 16. Amount to be submitted with Form PV (Divide line 15 by 4.) . . . . . . . . . . . . . . . . . . . . . . . 16.

For payment by credit card, visit www.marylandtaxes.gov. EXTENSION WORKSHEET

VERIFY YOUR TAX PREPARER If you use a paid tax preparer in Maryland, other than a CPA, Enrolled Agent or attorney, make sure the preparer is registered with the Maryland Board of Individual Tax Preparers. For information about blocked Tax Preparers visit: www.marylandtaxes.gov Check the REGISTRATION SEARCH on the Maryland Department of Labor at: www.dllr.state.md.us/license/taxprep Check the LICENSE SEARCH for CPAs on the Maryland Department of Labor at: www.dllr.state.md.us/license/cpa/ Check the ACTIVE STATUS for attorneys on the Maryland Courts at: www.mdcourts.gov/lawyers/attylist.html GET YOUR 1099-G ELECTRONICALLY Visit www.marylandtaxes.gov to sign up to receive your 1099-G electronically. Once registered, you can view and print your 1099-G from our secure website www.marylandtaxes.gov.

iv State of Maryland General Fund Expenditures For Fiscal Year Ending June 30, 2019 - Expressed in Thousands Public education $8,338,095 46.76% Health, hospitals and mental hygiene $4,935,669 27.68% Other $3,324,040 18.64% Public safety and correctional services $1,235,273 6.93% Total $17,833,077 100.0%



        Please carefully read the Plan Disclosure Statement, available online, which describes the investment objectives, risks, expenses, and other important information that you should consider before you invest in a Maryland ABLE account. Also if you or the ABLE account beneficiary live outside of Maryland, you should consider before investing whether your state or your beneficiary’s state offers state tax or other benefits for investing in its ABLE plan. Tax benefits may be conditioned on meeting certain requirements, such as residency, purpose for or timing of distributions, or other factors, as applicable. As with all State and Federal tax matters, please consult with your tax advisor. 

 



Did you know that Maryland taxpayers may be eligible for a State income deduction if they open a new OR contribute to an existing Maryland ABLE account? $2,500 $2,500 $2,500 $2,500 $5,000 $2,500 $2,500 *Based on the example of a beneficiary, single parent, family, or friend contributing to the ABLE plan. **Parents filing separately can each claim up to $2,500 per ABLE account, and claim up to $5,000 per ABLE account if filing jointly. ACCOUNT HOLDER ACCOUNT CONTRIBUTORS The person who opens a new account and family/friends who contribute to an existing account. Deductions up to $2,500 for each contributor to a Maryland ABLE plan. * Deductions apply to Maryland taxable income for your contributions in that tax year. Each ABLE account is limited to a total annual contribution of $15,000 from all contributors. Who may be eligible for income deductions? $5,000 combined annual income deduction. FRIENDS FAMILY** A Beneficiary may qualify to contribute the lessor of their earnings up to an additional $12,490 for 2020 so long as they or their employer did not contribute to any retirement plan for the Beneficiary within the taxable year.

How to Maximize Your Maryland 529 Tax Benefits Did you know that Maryland taxpayers may be eligible for a State income deduction if they open a new OR contribute to an existing Maryland 529 Account? Please carefully read the Enrollment Kit, available online, which describes the investment objectives, risks, expenses, and other important information that you should consider before you invest in a Maryland 529 plan. Also if you or your Beneficiary live outside of Maryland, you should consider before investing whether your state or your Beneficiary’s state offers state tax or other state benefits such as financial aid, scholarship funds, and protection from creditors that are only available for investments in such State’s 529 plan. Tax benefits may be conditioned on meeting certain requirements, such as residency, purpose for or timing of distributions, or other factors, as applicable. As with all State and Federal tax matters, please consult with your tax advisor. T. Rowe Price Investment Services, Inc., Distributor/Underwriter, Maryland College Investment Plan. *Note that this is a hypothetical scenario assuming a 7.6% State and local tax rate with no federal deduction. The amount of savings from your income deduction may vary. **Account Holders and contributors can each deduct contributions regardless of their marital status or tax filing status (individual or joint). A contributor need not be a parent or family member of the beneficiary to be eligible for the income deduction. Visit Maryland529.com for complete details. The example on the right is based on Parent 1 opening an MCIP and MPCT plan for a single Beneficiary and Parent 2 making an additional contribution to both plans. Two Available Plans: Maryland College Investment Plan (MCIP) and Maryland Prepaid College Trust (MPCT) Eligibility: Each family member who opens a new Account or contributes to an existing Account may be eligible for income deductions. Plans Parent 1 Account Holder Parent 2 Account Contributor Estimated Tax Saving Contributions: Contribute to both plans to increase income deductions. MCIP $2,500 $2,500 $190* x 2 MPCT $2,500 $2,500 $190* x 2 Deductions: Deduct up to $2,500 for each Beneficiary in MCIP plan and/or each MPCT contract. Deductions apply to Maryland taxable income for the parent’s contributions in that tax year. $5,000 $5,000 $760 $10,000 combined annual income deduction** $760 total State and local tax savings on $10,000 deduction www.elections.state.md.us It is easy to participate in our democracy: 1. Donate to the Fair Campaign Financing Fund when you file your taxes. 2. Donations of any dollar amount can be made. Use Line 38 on Form 502 or Line 41 on Form 505 or Line 25 on Form 504. Your contribution will be deducted from your tax refund or added to your tax payment. Only for gubernatorial campaigns. Fair Campaign Financing Fund A government of the People, By people and For the people starts here.

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION INFORMATION REGARDING PROPERTY TAX CREDITS AND EXEMPTIONS Under Maryland law, you may be eligible for a substantial credit on the property tax bill issued on your home, based upon your gross household income. This program is available to homeowners of all ages and the credit is calculated solely on the basis of gross income. The application form is not provided in this income tax booklet because the credits are issued as a deduction from the homeowner’s July property tax bill. The property tax credit application forms are processed separately by the State Department of Assessments and Taxation. Use the chart printed below to see if it would be worthwhile for you to submit a Homeowners’ Tax Credit application. If the actual property taxes on your home (based on no more than $300,000 of assessed value) exceed the “Tax Limit” amount shown on the table below for your household income level, you may be eligible for a credit and are urged to file an application. The table is printed for illustrative purposes, and therefore, the income amounts are listed in increments of $1,000. For purposes of this program, the applicant must report total income, which means the combined gross household income before any deductions are taken. Nontaxable income, such as Social Security, Railroad Retirement or Veterans’ benefits, also must be reported as income for the tax credit program. If you think you might qualify on the basis of your household income, there are certain other legal requirements which must be met. Due to space restrictions, all of the other special limitations cannot be listed in this notice. The purpose of this notice is simply to advise you of the availability of the program and to suggest that you inquire further if you think you qualify on the basis of the income chart provided above. To obtain a Homeowners’ Tax Credit application form or to receive further information about your eligibility for the program, you should telephone 410- 767-4433 in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those living elsewhere in Maryland. Applications can also be found on the SDAT website at www.dat.maryland.gov. The deadline for filing a Homeowners’ Tax Credit application is generally October 1, 2021. RENTERS’ TAX CREDIT PROGRAM The State of Maryland also makes available a Renters’ Tax Credit of up to $1000 a year for renters age 60 and over or those 100% disabled if they qualify on the basis of income. Renters under age 60 who have a dependent child may be eligible for a credit if certain separate income requirements are met. To obtain a Renters’ Tax Credit application form or to receive further information about the program, you may telephone 410-767-4433 in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those living elsewhere in Maryland. Applications can also be found on the SDAT website at www.dat.maryland.gov. The filing deadline for the Renter’s Program is October 1, 2021. REAL PROPERTY TAX EXEMPTIONS FOR 100% DISABLED VETERANS AND BLIND PERSONS There is a complete exemption from real property taxes on the dwelling house owned by disabled veterans with a 100% service connected permanent disability or by their surviving spouses. The State also allows an exemption on the first $15,000 of valuation on the dwelling house owned by legally blind persons. For further information about either exemption, please telephone 410-767-4433 in the Baltimore area or 1-800-944-7403 (toll free) in other areas of Maryland. For additional information regarding property tax credits and exemptions please visit the State Department of Assessments and Taxation website at www.dat.maryland.gov. 2020 COMBINED GROSS HOUSEHOLD INCOME 2020 COMBINED GROSS HOUSEHOLD INCOME 2020 COMBINED GROSS HOUSEHOLD INCOME BEFORE DEDUCTIONS TAX LIMIT BEFORE DEDUCTIONS TAX LIMIT BEFORE DEDUCTIONS TAX LIMIT $0 - $8,000 $ 0 17,000 510 26,000 1,320 9,000 40 18,000 600 27,000 1,410 10,000 80 19,000 690 28,000 1,500 11,000 120 20,000 780 29,000 1,590 12,000 160 21,000 870 30,000 1,680 13,000 225 22,000 960 and up to a maximum * 14,000 290 23,000 1,050 of $60,000 15,000 355 24,000 1,140 16,000 420 25,000 1,230 * For each additional $1,000 of Income add $90 to $1,680 to find the amount that your tax must exceed.

PRSRT STD U.S. POSTAGE Paid COMPTROLLER OF MARYLAND REVENUE ADMINISTRATION Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 DUE DATE: THURSDAY , APRIL 15, 2021 TAX INFORMATION AND ASSISTANCE Visit www.marylandtaxes.gov or call 1-800-638-2937 or from Central Maryland 410-260-7980 WALK IN SERVICE Free, in-person tax assistance is provided at the taxpayer service offices listed below. Bring a completed copy of your federal return 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 - April 15, 2021. During this period, telephone assistance is available from 8:30 a.m. until 7:00 p.m., Monday through Friday except for State Holidays. EMAIL SERVICE Email to: taxhelp@marylandtaxes.gov. Include your name, address and the last four digits of your Social Security Number in your email message. This will help us generate a quick response to your inquiry. 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: Comptroller of Maryland Payment Processing PO Box 8888 Annapolis, MD 21401-8888 For returns filed without payments, mail your completed return to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 Sending your return by certified mail will not result in special handling and may delay your refund. Annapolis 60 West St., Ste. 102 Annapolis, MD 21404-2434 Baltimore State Office Building 301 W. Preston St., Rm. 206 Baltimore, MD 21201-2326 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 West Patrick St., Rm. 2603 Frederick, MD 21701-5578 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 Towson Hampton Plaza 300 East Joppa Rd., Ste. PL 1A Towson, MD 21286-3020 Upper Marlboro Prince George’s County Courthouse 14735 Main St., Rm. 083B Upper Marlboro, MD 20772-3051 Waldorf 1036 St. Nicholas Dr., Ste. 202 Waldorf, MD 20603-4760 Wheaton Westfield Wheaton South Building 11002 Veirs Mill Road, Ste. 408 Wheaton, MD 20902-5919 BRANCH OFFICES