00 00 00 00 00 00 00 00 00 00 00 00 00 00 COM/RAD-012 INCOME TAX CREDITS FOR INDIVIDUALS Attach to your tax return. MARYLAND FORM 502CR 2023 Print Using Blue or Black Ink Only 1. Enter your taxable net income from line 20, Form 502 (or line 10, Form 504). . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Taxable net income in other state. Write on this line only the net income which is taxable in both the other state and Maryland. If you are taxed in the other state on income which is not taxable in Maryland, do not include that amount here. NOTE: When the tax in the other state is a percentage of a tax based on your total income regardless of source, you must apply the same percentage to your taxable income in the other state to determine the income taxable in both states.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Revised taxable net income (Subtract line 2 from line 1.) If less than zero, enter zero.. . . . . . . . . . . . . . . . . . . 3. 4. Enter the Maryland tax (sum of lines 21 and 21a, Form 502; or line 11, Form 504). This is the Maryland tax based on your total income for the year.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Tax on amount on line 3. Compute the Maryland tax that would be due on the revised taxable net income by using the Maryland Tax Table or Computation Worksheet contained in the instructions for Forms 502 or 504. Do not include the local income tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Tentative State tax credit (Subtract line 5 from line 4.) If less than zero, enter zero.. . . . . . . . . . . . . . . . . . . . 6. 7. Enter the Local tax from line 28, Form 502 (or line 18, Form 504). This is the Local tax based on your total income for the year.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Local tax on amount on line 3. Compute the Local tax that would be due on the revised taxable net income by multiplying line 3 by your Local tax rate .0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Tentative Local tax credit (Subtract line 8 from line 7.) If less than zero, enter zero.. . . . . . . . . . . . . . . . . . . . 9. 10. Tentative Total tax credit (Add line 6 and line 9.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Total state and local tax shown on tax return(s) filed with the state of (Enter 2-letter state code, code must be entered for credit to be allowed) Enter the amount of your 2023 income tax liability (after deducting any credits for personal exemptions) to the other state and locality in the other state (where applicable). Do not enter state or locality tax withheld from your W-2 forms. It is important that a copy of the tax return that was filed with the other state and/or locality be attached to your Maryland return. . . . . . . . . . . . . . 11. 12. Credit for income tax paid to other state and/or locality. Your credit for taxes paid to another state and/or locality is the smaller of the tax actually paid (line 11) or the reduction in Maryland tax resulting from the exclusion of income in the other state and/or locality (line 10). Write the lesser of line 11 or line 10. . . . . . . . . . . . . . . . . 12. State and Local Credits Allowed 13. State Credit for Income Tax Paid to other state (Lesser of line 6 or line 12). Enter on line 1, Part AA. . . . . . 13. 14. Local Credit for Income Tax Paid to other state (Subtract line 13 from line 12.) Enter on line 1, Part BB . . . 14. Read Instructions for Form 502CR. Note: You must complete and submit pages 1 through 4 of this form to receive credit for the items listed. PART A - TAX CREDITS FOR INCOME TAXES PAID TO OTHER STATES AND LOCALITIES If you were a part-year resident, do not claim a credit for tax paid on nonresident income you included on line 12 of the Form 502. If you are claiming a credit for taxes paid to multiple states and/or localities, see instructions. Your Social Security Number Spouse's Social Security Number Your First Name MI Your Last Name Spouse's First Name MI Spouse's Last Name

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

1500 . MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS Attach to your tax return. COM/RAD-012 2023 Page 2 Column A Name of Qualifying Insured Individual Column B Social Security No. of Insured Age Column C Relationship to Taxpayer Column D Amount of Premium Paid Column E Credit Amount NAME SSN PART B - CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES 1. Enter your federal adjusted gross income from line 1 of Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter your federal Child and Dependent Care Credit from federal Form 2441. . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter the decimal amount from the chart in the instructions that applies to the amount on line 1 . . . . . . . . . . . . . 3. 4. Multiply line 2 by line 3. Enter here and on Part AA, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. PART C - QUALITY TEACHER INCENTIVE CREDIT 1. Enter the Maryland public school system or a State or local correctional facility or qualified juvenile facility in which you are employed and teach. . . . . . . 1. 1. 2. Enter amount of tuition paid to: . . . . . . . . . . . . . . . . 2. 2. 3. Enter amount of tuition reimbursement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 3. 4. Subtract line 3 from line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 4. 5. Maximum Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 5. 6. Enter the lesser of line 4 or line 5 here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 6. 7. Total (Add amounts from line 6, for Taxpayers A and B). Enter here and on Part AA, line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. PART D - CREDIT FOR AQUACULTURE OYSTER FLOATS 1. Enter the amount paid to purchase an aquaculture oyster float(s) Enter here and on Part AA, line 4. This credit is limited. See Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. PART E - LONG-TERM CARE INSURANCE CREDIT: (THIS IS A ONE-TIME CREDIT.) Answer the questions and see instructions below before completing Columns A through E for each person for whom you paid long-term care insurance premiums. Question 1 - Did the insured individual have long-term care insurance prior to July 1, 2000? . . . . . . . . . . . . . . . . . . . . . . . . Yes No Question 2 - Is the credit being claimed for the insured individual in this year by any other taxpayer?. . . . . . . . . . . . . . . . . . Yes No Question 3 - Has credit been claimed by anyone for the insured individual in any other tax year?. . . . . . . . . . . . . . . . . . . . Yes No Question 4 - Is the insured individual for whom the credit is being claimed a nonresident of Maryland?. . . . . . . . . . . . . . . . . Yes No If you answered YES to any of the above questions, that insured person does NOT qualify for the credit. Complete Columns A through D only for insured individuals who qualify for credit. Enter in Column E the lesser of the amount of premium paid for each insured person or: • $480 for those insured who are 40 or less, as of 12/31/23 • $500 for those insured who are over age 40, as of 12/31/23 Add the amounts in Column E and enter the total on line 5 (total) and on Part AA, line 5. Enter the Name of Qualified Employer Taxpayer A Taxpayer B Name of Institution(s) Name of Institution(s) 1. 1. 2. 2. 3. 3. 4. 4. 5. TOTAL 5. PART F - CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS PTE members may not use the Form 502CR to claim this credit. 1. Enter the portion of the total current-year conveyance amount, and any carryover from prior year(s), attributable to each taxpayer. . . . . . . . . . . . . . . . . . 1. 1. 2. Enter the amount of any payment received for the easement by each taxpayer during 2023. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 2. 3. Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 3. 4. Enter the amount from line 21 and 21a of Form 502; line 32d of Form 505; line 33 and 33a of Form 515; line 13 of Form 504 or $5,000, whichever is less. See instructions. ..4. 4. 5. Enter the lesser of line 3 or 4 here. (If you itemize deductions, see Instruction 14.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 5. 6. Total (Add amounts from line 5 for Taxpayers A and B). Enter here and on Part AA, line 6. . . . . . . . . . . . . . . . 6. 7. Excess credit carryover. Subtract line 6 from the sum of lines 3A and 3B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Taxpayer A Taxpayer B

1500

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS Attach to your tax return. COM/RAD-012 2023 Page 3 NAME SSN PART G – RESERVED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXXXXXXXXXX PART H – COMMUNITY INVESTMENT TAX CREDIT ** must attach required certification This credit is limited to individual taxpayers who have elected not to claim this credit on Form 500CR. If you have an Excess Carryover on Form 500CR attributable to any credit other than the Community Investment Tax Credit (CITC), you are not eligible to claim the CITC on Form 502CR. You must use Form 500CR. Also, PTE members may not elect to use Form 502CR to claim the CITC. 1. Enter the amount of Excess CITC Carryover from 2022. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Amount of approved contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter 50% of line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount from line 3 or $250,000, whichever is less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add line 1 and line 4. Enter the result here and on Part AA, line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. PART I – ENDOW MARYLAND TAX CREDIT **must attach required certification This credit is limited to individual taxpayers who have elected not to claim this credit on Form 500CR. 1. Enter the amount of Excess Endow Maryland Tax Credit Carryover from 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Amount of approved donation to a qualified permanent endowment fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter 25% of line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount from line 3 or $50,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add line 1 and line 4. Enter the result here and on Part AA, line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Note: Line 2 of Part I requires an addition to income. See Instruction 12. PART J – PRECEPTORS IN AREAS WITH HEALTH CARE WORKFORCE SHORTAGES TAX CREDIT ** must attach required certification 1. Physician Preceptorship Tax Credit: Enter amount certified by Maryland Department of Health (See Instructions for specific requirements.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Nurse Practitioner Preceptorship Tax Credit: Enter amount certified by Maryland Department of Health (See Instructions for specific requirements.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Physician Assistant Preceptorship Tax Credit: Enter amount certified by Maryland Department of Health (See Instructions for specific requirements). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Add line 1, 2, and 3. Enter the result here and on Part AA, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. PART K - INDEPENDENT LIVING TAX CREDIT ** must attach required certification 1. Credit (Certified by the Maryland Department of Housing and Community Development) Enter here and on Part AA, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. PART L - ENDOWMENTS OF MARYLAND HISTORICALLY BLACK COLLEGES AND UNIVERSITIES TAX CREDIT

** must attach required certification 1. Credit (Certified by the Office of The Comptroller). Enter here and on Part AA line 12.. . . . . . . . . . . . . . . . . . . 1. PART M - SENIOR TAX CREDIT 1. Enter the credit claimed here and on Part AA, line 13 (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. PART AA - INCOME TAX CREDIT SUMMARY 1. Enter the amount from Part A, line 13 (If more than one state, see Instructions.) . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Part B, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter the amount from Part C, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount from Part D, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Enter the amount from Part E, line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter the amount from Part F, line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter the amount from Part H, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Enter the amount from Part I, line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Enter the amount from Part J, line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Enter the amount from Part K, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Enter the amount from Part L, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Enter the amount from Part M, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Total (Add lines 1 through 13.) Enter this amount on line 24 of Form 502; line 14 of Form 504; line 34 of Form 505 or line 35 of Form 515 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. XXXXXXXXXXX

00 00 00 00 00 00 00 00 00 00 00 MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS Attach to your tax return. COM/RAD-012 2023 Page 4 NAME SSN PART BB – LOCAL INCOME TAX CREDIT SUMMARY 1. Enter the amount from Part A, line 14 (If more than one state, see Instructions.) . . . . . . . . . . . . . . . . . . . . . 1. Enter this amount on line 31 of Form 502; line 19 of Form 504. PART CC- REFUNDABLE INCOME TAX CREDITS 1. Student Loan Debt Relief Tax Credit (See Instructions.). Enter the amount and attach certification. . . . . . . .

1. 2. Heritage Structure Rehabilitation Tax Credit (See Instructions for Form 502S). Attach certification(s).. . . . . .

2. 3. Refundable Business Income Tax Credit (See Instructions for Form 500CR.) You must file your return electronically to claim a business income tax credit. 4. IRC Section 1341 Repayment Credit. (See Instructions and Administrative Release 40.) Attach documentation.

4. 5. Catalytic Revitalization Projects and Historic Revitalization Tax Credit (See Instructions for required attachments). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. 6. Flow-through Nonresident PTE tax (See Instructions for required attachments.) . . . . . . . . . . . . . . . . . . . . . . .

6. 7. Refundable credit for Child and Dependent Care Expenses. (See Instructions.). . . . . . . . . . . . . . . . . . . . . . .

7. 8. Refundable Maryland Child Tax Credit (See worksheet 21C Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. 9. PTE Tax paid on members' distributive or pro rata shares of income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. 10. Total. (Add lines 1 through 9.) Enter this amount on line 43 of Form 502, line 46 of Form 505 or line 51 of Form 515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. PART DD- RECAPTURE OF PREVIOUSLY CLAIMED CREDIT 1. Recapture of Student Loan Debt Relief Tax Credit for 2020 (See Instructions). Enter this amount on line 21a of Form 502, line 32d of Form 505, or line 33a of Form 515 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

GENERAL INSTRUCTIONS Purpose of Form. Form 502CR is used to claim personal income tax credits for individuals (including resident fiducia­ ries). The following tax credits are nonrefundable and may not exceed the state income tax: Income Taxes Paid to Other States and Localities, Child and Dependent Care Expenses, Quality Teacher Incentive, Aquaculture Oyster Floats, Long-Term Care In­surance, Preservation and Conservation Ease­ments, Commu­ nity Investment, Endow Maryland, Precep­tors in Areas with Health Care Workforce Shortages, Independent Living, Endow­ ments of Maryland Historically Black Colleges and Universities, and Senior Tax Credit. Excess credit for the Preservation and Conservation Easements, Community Investment, En­dow Maryland, and Endowments of Maryland Historically Black Colleges and Universities may be carried forward to the next tax year. All other nonrefundable credits cannot be carried forward. The following tax credits are refundable: Student Loan Debt Relief, Heritage Structure Rehabilitation, IRC Section 1341 Repayment, Catalytic Revitalization Projects, Flow-Through Nonresident PTE, Child and Dependent Care Expenses, Mary­ land Child Tax, and PTE paid on members’ distributive or pro rata shares of income. NOTE: • You must file Form 500CR electronically to claim any busi­ ness income tax credit other than the Community Invest­ ment and En­dow Maryland Tax Credits. • Resident fiduciaries may use Form 502CR to claim only a credit for income taxes paid to other states and/or localities or a credit for Preservation and Conser­vation Easements. Name and Other Information. Type or print the name(s) as shown on Form 502, 505, 515 or 504 in the designat­ ed area. Enter the Social Security number for each taxpayer. Form 502CR must be attached to the annual return (Form 502, 504, 505 or 515). PART A - CREDIT FOR INCOME TAXES PAID TO OTHER STATES AND LOCALITIES Review Administrative Release 42 for additional instruc­ tions and required documentation. If you are a Maryland resident (including a resident fiduciary) and you paid income tax to another state, you may be eligible for State and local tax credits on your Maryland return. Non­ residents (filing Form 505, 515 or 504) are not eligible for this credit. Find the state to which you paid a nonresident tax or the state of the locality to which you paid a nonresident tax in one of the following groups. The instructions for that group will tell you if you are eligible for credit and should complete Part A of Form 502CR. You must file your Maryland income tax return on Form 502 and complete lines 1 through 21a and line 28 of that form, or on Form 504 and complete lines 1 through 11 and line 18. Then complete Form 502CR Parts A, AA, and BB and attach to Form 502 or 504. A completed, signed copy of the income tax return filed in the other state and/or locality must also be attached to Form 502 or 504. CAUTION: Do not use the income or withholding tax reported on the wage and tax statement (W-2 form) issued by your em­ ployer for the credit computation. Use the taxable income and the income tax calculated on the return you filed with the other state. Claiming Credit for Taxes Paid to Multiple States and Lo­ calities If you are claiming credit for taxes paid to multiple states, a separate Form 502CR must be completed for each state. Total the amount from each Form 502CR, Part A, line 13 and line 14. Using only one Form 502CR as a summary sec­ tion, record the total amount from line 13 of the separate Forms 502CR on line 1, Part AA of the summary Form 502CR. Record the total amount from line 14 of the separate Forms 502CR on line 1, Part BB of the summary Form 502CR. GROUP I - Nonreciprocal - Credit is taken on the Maryland resi­ dent return. • Alabama - AL • Arizona - AZ • Arkansas - AR • California - CA • Colorado - CO • Connecticut - CT • Delaware - DE • Georgia - GA • Hawaii - HI • Idaho - ID • Illinois - IL • Indiana - IN • Iowa - IA • Kansas - KS • Kentucky - KY • Louisiana - LA • Maine - ME • Massachusetts - MA • Michigan - MI • Minnesota - MN • Mississippi - MS • Missouri - MO • Montana - MT • Nebraska - NE • New Hampshire - NH • New Jersey - NJ • New Mexico - NM • New York - NY • North Carolina - NC • North Dakota - ND • Ohio - OH • Oklahoma - OK • Oregon - OR Pennsylvania - PA (except wage income) • Rhode Island - RI • South Carolina - SC • Tennessee - TN • Texas - TX • Utah - UT • Vermont - VT • Virginia - VA (except wage income) • Washington, DC - DC (except wage income) • West Virginia - WV (except wage income) • Wisconsin - WI • Territories and Possessions of the United States • American Samoa - AS • Guam - GU • Northern Mariana • Island - MP • Puerto Rico - PR • U.S. Virgin Islands - VI A Maryland resident (including a resident fiduciary) having in­ come from one of these states must report the income on the Maryland return Form 502 or 504. To claim a credit for taxes paid to the other state, and/or local jurisdiction in the other state, complete Form 502CR and attach it and a copy of the other state’s nonresident income tax return (not just your W-2 Form) and, if applicable, the local jurisdiction's nonresident in­ come tax return to your Maryland return. GROUP II - Reciprocal for wages, salaries, tips and commission income only. Pennsylvania - PA Washington, DC - DC Virginia - VA West Virginia - WV Maryland has a reciprocal agreement with the states included in Group II. The agreement applies only to wages, salaries, tips and commissions. It does not apply to business income, farm income, rental income, gain from the sale of tangible property, etc. If you had such income subject to tax in these states, com­ plete Form 502CR and attach it and a copy of the other state’s nonresident income tax return (not just your W-2 Form) and, if applicable, the local tax jurisdiction's nonresident income tax return to your Maryland return. If you had wages, plus income other than wages from a state listed in Group II, you should contact the taxing authorities in the other state to determine the proper method for filing the nonresident return. NOTE: If you had wages subject to tax in a locality in Pennsyl­ vania, you may file Form 502CR to claim a State and local tax credit. Enter the amount of tax that you paid to the locality on line 11, Part A of the Form 502CR. GROUP III - No state income tax - No credit allowed. Alaska - AK South Dakota - SD Florida - FL Washington - WA Nevada - NV Wyoming - WY You must report income from these states on your Maryland resident return. You cannot claim any credit for income earned in these states because you did not pay any income tax to the other state. There is an addback required for the portion of the credit for taxes paid to another state that represents tax an out-of-state MARYLAND FORM 502CR 2023 INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS Page 1

pass-through entity paid on the member’s pro rata share of in­ come in that state and passed through to the member. Individual taxpayers, see Resident Booklet instructions for addition modifica­ tion t. Fiduciary taxpayers, see Fiduciary Booklet Instruction 7. PART A – IMPORTANT NOTE FOR DUAL RESIDENTS A person may be a resident of more than one state at the same time for income tax purposes. If you must file a resident return with both Maryland and another state, use the following rules to determine where the credit should be taken: 1. A person who is domiciled in Maryland and who is subject to tax as a resident of any of the states listed in Group I or II can claim a credit on the Maryland return (Form 502) using Part A of Form 502CR. 2. A person domiciled in any state listed in Group I or II who must file a resident return with Maryland must take the credit in the state of domicile. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES CHART Individual taxpayer, if your federal adjusted gross income is: Decimal Amount (multiply by federal credit) Married Taxpayer, if your federal adjusted gross income is: At Least But Less Than At Least But Less Than $0 $30,001 0.3200 $0 $50,001 $30,001 $32,001 0.3168 $50,001 $53,001 $32,001 $34,001 0.3136 $53,001 $56,001 $34,001 $36,001 0.3104 $56,001 $59,001 $36,001 $38,001 0.3072 $59,001 $62,001 $38,001 $40,001 0.3040 $62,001 $65,001 $40,001 $42,001 0.3008 $65,001 $68,001 $42,001 $44,001 0.2976 $68,001 $71,001 $44,001 $46,001 0.2944 $71,001 $74,001 $46,001 $48,001 0.2912 $74,001 $77,001 $48,001 $50,001 0.2880 $77,001 $80,001 $50,001 $52,001 0.2848 $80,001 $83,001 $52,001 $54,001 0.2816 $83,001 $86,001 $54,001 $56,001 0.2784 $86,001 $89,001 $56,001 $58,001 0.2752 $89,001 $92,001 $58,001 $60,001 0.2720 $92,001 $95,001 $60,001 $62,001 0.2688 $95,001 $98,001 $62,001 $64,001 0.2656 $98,001 $101,001 $64,001 $66,001 0.2624 $101,001 $104,001 $66,001 $68,001 0.2592 $104,001 $107,001 $68,001 $70,001 0.2560 $107,001 $110,001 $70,001 $72,001 0.2528 $110,001 $113,001 $72,001 $74,001 0.2496 $113,001 $116,001 $74,001 $76,001 0.2464 $116,001 $119,001 $76,001 $78,001 0.2432 $119,001 $122,001 $78,001 $80,001 0.2400 $122,001 $125,001 $80,001 $82,001 0.2368 $125,001 $128,001 $82,001 $84,001 0.2336 $128,001 $131,001 $84,001 $86,001 0.2304 $131,001 $134,001 $86,001 $88,001 0.2272 $134,001 $137,001 $88,001 $90,001 0.2240 $137,001 $140,001 $90,001 $92,001 0.2208 $140,001 $143,001 $92,001 $94,001 0.2176 $143,001 $146,001 $94,001 $96,001 0.2144 $146,001 $149,001 $96,001 $98,001 0.2112 $149,001 $152,001 $98,001 $100,001 0.2080 $152,001 $155,001 $100,001 $102,001 0.2048 $155,001 $158,001 $102,001 $103,651 0.2016 $158,001 $161,001 --- --- 0.1984 $161,001 $161,101 $103,651 and up 0.0000 $161,101 and up MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2023 Page 2

PART B - CREDIT FOR CHILD AND DEPENDENT CARE EX­ PENSES **For Maryland Residents Only** If you were a Maryland resident eligible for a Child and Depen­ dent Care Credit on your federal income tax return for tax year 2023, you may be entitled to a credit on your Maryland state income tax return. The credit starts at 32% of the federal credit allowed, but is phased out for taxpayers with federal adjust­ ed gross incomes above $161,100* for married filing joint and $103,650* for all other filing statuses. Use the CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES CHART to determine the decimal amount to be entered on line 3 of Part B. *NOTE: The FAGI figures indicated have been adjusted for tax­ able year 2023. For more information, visit marylandtaxes.gov. REFUNDABLE CHILD AND DEPENDENT CARE EXPENSES TAX CREDIT WORKSHEET (21B) 1. Enter your Federal Adjusted Gross Income (FAGI) from line 1 of Form 502. If you are filing an Individual return and your FAGI is greater than $56,300* STOP, you are not eligible for this refundable tax credit. If you are filing a Joint return and your FAGI is greater than $84,500* 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 (sum of lines 21 and 21a of Form 502). . . . . . . . . . . . . . . . . . . . 3. 4. Subtract line 3 from line 2. If this amountis zero (0) or less than zero (0), enter zero (0). This is your Refundable Child and Dependent Care Expenses Tax Credit. Enter this amount in Part CC, line 7 of Form 502CR. . . . . . . . . . . . . . . . . . . . . . 4. *NOTE: The FAGI figures indicated have been adjusted for taxable year 2023. For more information, visit marylandtaxes.gov. PART C - QUALITY TEACHER INCENTIVE CREDIT If you are a qualified teacher, you may be able to claim a credit against your State tax liability for tuition paid to take graduate- level courses required to maintain certification. This credit ap­ plies to individuals who: a. Currently hold a standard professional certificate or ad­ vanced professional certificate; b. Are employed by a county/city board of education in Mary­ land, a state or local correctional facility, or a juvenile cor­ rectional facility as listed below in the note; c. Teach in a public school or qualified facility and receive a satisfactory performance; d. Successfully complete the courses with a grade of B or bet­ ter; and e. Have not been fully reimbursed by the state/county/city for these expenses. Only the unreimbursed portion qualifies for the credit. Each spouse that qualifies may claim this credit. Complete a sep­ arate column in the worksheet for each spouse. NOTE: Qualified juvenile facilities are: the Alfred D. Noyes Chil­ dren's Center; the Baltimore City Juvenile Justice Center; the Charles H. Hickey, Jr. School; the Cheltenham Youth Facility; the Lower Eastern Shore Children's Center; the Thomas J. S. Waxter Children's Center; the Victor Cullen Center; the Garrett Children's Center; the Western Maryland Children's Center; and the youth centers. INSTRUCTIONS Line 1 Enter the name of the Maryland public school system or State or local correctional facility or qualified juvenile facility in which you are employed and teach. Line 2 Enter the amount of tuition paid for graduate-level courses for each qualifying teacher and the name of the institution(s) to which it was paid. Line 3 Enter the amount received as a reimbursement for tu­ ition from your employer. Line 5 The maximum amount of credit allowed is $1,500 for each qualifying individual. Line 6 The credit is limited to the amount paid less any reim­ bursement up to the maximum amount allowed for each qualifying individual. Enter the lesser of line 4 or line 5. Line 7 Enter the total of line 6, for Taxpayers A and B. Also en­ ter this amount on Part AA, line 3. PART D - CREDIT FOR AQUACULTURE OYSTER FLOATS A credit is allowed for 100% of the amounts paid to purchase new aquaculture oyster floats that are designed to grow oysters at or under an individual homeowner’s pier. The devices must be buoyant and assist in the growth of oysters for the width of the pier. In the case of a joint return, each spouse is entitled to claim the credit, provided each spouse purchases or contributes to the purchase of a float. The credit amount is limited to the lesser of the individual’s state tax liability for that year or the maximum allowable credit of $500. In the case of a joint return, each spouse must calculate their own state tax liability for limita­ tion purposes. PART E - LONG-TERM CARE INSURANCE CREDIT A one-time credit may be claimed against the state income tax for the payment of qualified long-term care (LTC) insurance premiums as defined by the IRS (Publication 502) for a policy to insure yourself, or your spouse, parent, stepparent, child or stepchild, who is a resident of Maryland. A credit may not be claimed if: a. The insured was covered by LTC insurance prior to July 1, 2000; b. The credit for the insured is being claimed in this year by another taxpayer; c. The credit is being or has been claimed by anyone in any other tax year; or d. The insured is a nonresident of Maryland. The credit is equal to the LTC premiums paid per insured up to the following amounts. Amount Age of Insured as of 12/31/23 $480 40 or less $500 over 40 years SPECIFIC INSTRUCTIONS • Answer Questions 1 through 4. If you answered “yes” for any of the questions, no credit is allowed for that individual. • Complete Columns A through D of the worksheet for each qualifying insured individual who qualifies for the credit. If more space is required, attach a separate statement. • Enter in Column E the amount of premiums paid for each qualifying insured individual up to the maximum for that age group. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2023 Page 3

• Add the amounts in Column E and enter the total on line 5. Also enter this amount on Part AA, line 5.

PART F - CREDIT FOR PRESERVATION AND CONSERVA­ TION EASEMENTS Businesses or individuals may be eligible for a credit for an ease­ ment conveyed to the Maryland Environmental Trust, the Mary­ land Agricultural Land Preservation Foundation or the Maryland Department of Natural Resources to preserve open space, natu­ ral resources, agriculture, forest land, watersheds, significant ecosystems, viewsheds or historic properties if: 1. The easement is perpetual; 2. The easement is accepted and approved by the Board of Public Works; and 3. The fair market value of the property before and after the conveyance of the easement is substantiated by a certified real estate appraiser. 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 mem­ bers who are eligible for this credit must claim the credit on Form 500CR. The credit is equal to the difference in the fair market values of the property reduced by payments received for the easement. If the property is owned jointly by more than one individual, such as a married couple, each individual owner is entitled to the credit based on their percentage of ownership. The credit amount is limited to the lesser of the individual’s state tax liability for that year or the maximum allowable credit of $5,000, per owner, who qualifies to claim the credit. Complete a sepa­ rate column in the worksheet for each spouse. In the case of a joint return, each spouse must calculate their own state tax liability for limitation purposes. Use the rules for filing separate returns in Instruction 8 in the Resident booklet to calculate each spouse’s Maryland tax. In the case of a fiduciary return, the fidu­ ciary will complete the column for Taxpayer B only. If the individual’s allowable credit amount exceeds the maximum of $5,000, up to $5,000 can be carried forward each subsequent year until the allowable credit is used up or 15 years, whichever first occurs. Complete lines 1-7 of Part F. If you itemize deductions, see Instruction 14 in the Resident booklet. For line 1, enter the amount by which the fair market value of the property before the conveyance of the easement exceeds the fair market value after the conveyance as substantiated by a certified real estate appraiser, plus any carryover from the prior year. The carryover amount can be found on Part F, line 7 of Form 502CR for tax year 2022. For additional information, contact the Maryland Environmental Trust at 410-514-7900, dnr.maryland.gov/met, the Maryland Agricultural Land Preservation Foundation at 410-841-5860, or the Department of Natural Resources at 410-260-8367. PART G- RESERVED PART H - COMMUNITY INVESTMENT INCOME TAX CREDIT Businesses or individuals who contribute to approved Commu­ nity Investment Programs may be eligible for a credit against the Maryland State income tax. Contributions must be made to a nonprofit organization approved by the Department of Housing and Community Development (DHCD). The taxpayer must apply to and receive approval by the DHCD for each contribution for which a credit is claimed. Individuals who are eligible to claim the Community Investment Tax Credit (CITC), and who are not PTE members may elect to claim this credit on Part H of Form 502CR, instead of claiming the credit on Form 500CR. However, an individual may not claim this credit on both Form 500CR and Form 502CR. PTE members who are eligible for this credit must claim the credit on Form 500CR. Individuals who anticipate having a carryover of the CITC are advised to use Form 500CR instead of Form 502CR. Individuals who have an existing carryover on their 2022 Form 500CR may elect to use Form 502CR if their Excess Carryover Credit is at­ tributable only to the CITC. The credit is limited to 50% of the approved contributions (in­ cluding real property) not to exceed $250,000. NOTE: A copy of the required approval from the DHCD must be included with Form 502CR. SPECIFIC INSTRUCTIONS Line 1 Enter the amount of excess CITC carryover from 2022. Line 2 Enter the amount of approved contributions on line 2. Line 3 Enter 50% of line 2. Line 4 Enter the amount from line 3 or $250,000, whichever is less. Line 5 Add line 1 and line 4. Enter the result on line 5 and on Part AA, line 8. This credit is not refundable and is applied only against the Mary­ land State income tax. To the extent the credit is earned in any year and it exceeds the State income tax, you are entitled to an excess carryover of the credit until it is used or it expires five years after the credit was earned, whichever comes first. For more information contact: Department of Housing and Community Development Division of Neighborhood Revitalization 2 N. Charles St., Suite 450 Baltimore, MD 21202 410-209-5800 citc.nr@mdhousing.org PART I – ENDOW MARYLAND TAX CREDIT A taxpayer who makes a donation to a qualified permanent endowment fund at an eligible community foundation may be eligible for a credit against the Maryland State income tax. The taxpayer must apply to the Maryland Department of Housing and Community Development (DHCD) for a certification for the donation. This certification must be attached to the Form 502CR at the time the Maryland income tax return is filed. Individuals who are eligible to claim the Endow Maryland income tax credit, and who are not PTE members may elect to claim this credit on Part I of Form 502CR, instead of claiming the credit on Form 500CR. However, an individual may not claim this credit on both Form 500CR and Form 502CR. PTE members who are eligible for this credit must claim the credit on Form 500CR. Individuals who anticipate having a carryover of the Endow Maryland income tax credit are advised to use Form 500CR, in­ stead of Form 502CR. The credit is limited to 25% of the approved donation (in cash or publicly traded securities) not to exceed $50,000. NOTE: A copy of the required approval from the DHCD must be included with Form 502CR. SPECIFIC INSTRUCTIONS Line 1 Enter the amount of excess Endow Maryland Income Tax Credit carryover from 2022. Line 2 Enter the amount of approved donation to a qualified permanent endowment fund. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2023 Page 4

Line 3 Enter 25% of line 2. Line 4 Enter the amount from line 3 or $50,000, whichever is less. Line 5 Add line 1 and line 4. Enter the result on line 5 and on Part AA, line 9. This credit is not refundable and is applied only against the Mary­ land State income tax. To the extent the credit is earned in any year and it exceeds the State income tax, you are entitled to an excess carryover of the credit until it is used, or it expires five years after the credit was earned, whichever comes first. NOTE: The amount of donation shown on line 2 requires an ad­ dition to income. See Instruction 12 in the Maryland Resident Instruction Booklet. For more information contact: Department of Housing and Community Development Division of Neighborhood Revitalization 2 N. Charles St., Suite 450 Baltimore, MD 21202 410-209-5800 endowmaryland.nr@maryland.gov PART J – PRECEPTORS IN AREAS WITH HEALTH CARE WORKFORCE SHORTAGES TAX CREDIT If you are a qualified licensed physician, a qualified physician assistant, 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. There are three credits for qualified preceptors. The first credit on line 1 is available for licensed physicians. The second credit on line 2 is available for nurse practitioners or licensed physicians. The third credit on line 3 is available for physician assistants, nurse practitioners, or licensed physicians. A licensed physician who served as a physician preceptor in a preceptorship program authorized by an accredited medical school in Maryland may claim a credit on line 1 in the amount of $1,000 for each student rotation for which the licensed phy­ sician served as a physician preceptor without compensation. For purposes of claiming the credit on line 1, “preceptorship program” means an organized system of clinical experience that, for the purpose of attaining specified learning objectives, pairs an enrolled student of a Liaison Committee on Medical Education-accredited medical school in Maryland or an individu­ al in a postgraduate medical training program in Maryland with a licensed physician who meets the qualifications as a precep­ tor. To qualify for the credit, the licensed physician must have worked in an area of Maryland identified as having a health care workforce shortage by the Maryland Department of Health (MDH). The licensed physician must have worked a minimum of three rotations, each consisting of 100 hours of community- based clinical training. The amount of this credit may not exceed $10,000. A nurse practitioner or licensed physician who served as a pre­ ceptor in a preceptorship program approved by the Maryland Board of Nursing may claim a credit on line 2 in the amount of $1,000 for each nurse practitioner student for whom the nurse practitioner or licensed physician served as a preceptor without compensation. For purposes of claiming the credit on line 2, “preceptorship program” means an organized system of clinical experience that, for the purpose of attaining specified learning objectives, pairs a nurse practitioner student enrolled in a nurs­ ing education program that is recognized by the Maryland Board of Nursing with a nurse practitioner or licensed physician who meets the qualifications as a preceptor. To qualify for the cred­ it, a nurse practitioner or licensed physician must have worked in an area of Maryland identified as having a health care work­ force shortage by the Maryland Department of Health. The nurse practitioner or licensed physician must have worked a minimum of three rotations, each consisting of at least 100 hours of community-based clinical training. The amount of this credit may not exceed $10,000. A health care practitioner (i.e., a licensed physician, a physician assistant, or a registered nurse practitioner) who served as a preceptor in a preceptorship program approved by the Mary­ land Department of Health may claim a credit on line 3 in the amount of $1,000 for each physician assistant student rotation for which the health care practitioner served as a physician assistant preceptor without compensation. For purposes of claiming the credit on line 3, “preceptorship program” means an organized system of clinical experience that, for the purpose of attaining specified learning objectives, pairs an enrolled stu­ dent of a physician assistant program in the State with a health care practitioner who meets the qualifications of a preceptor. To qualify for the credit, a health care practitioner must have worked in an area of Maryland identified as having a health care workforce shortage by the Maryland Department of Health. The health care practitioner must have worked a minimum of three rotations, each consisting of at least 100 hours of com­ munity-based clinical training in family medicine, general inter­ nal medicine, or general pediatrics. The amount of this credit may not exceed $10,000. Eligibility for these credits is limited to funds budgeted. Appli­ cants seeking certification will be approved on a first-come, first-served basis. For more information, visit the Maryland Department of Health website at health.maryland.gov. INSTRUCTIONS Line 1 Enter on line 1 the amount of the tax credit certified by MDH for a licensed physician who served as a physi­ cian preceptor in a preceptorship program, paired with enrolled student(s) of a liaison committee on medical education-accredited medical school in Maryland or an individual in a postgraduate medical training program in Maryland Line 2 Enter on line 2 the amount of the tax credit certified by MDH for a nurse practitioner or licensed physician who served as a preceptor in a preceptorship program, paired with nurse practitioner student(s) enrolled in a nursing education program recognized by the Maryland Board of Nursing. Line 3 Enter on line 3 the amount of the tax credit certified by MDH for a physician assistant, nurse practitioner, or licensed physician who served as a preceptor in a preceptorship program, paired with physician assistant student(s) enrolled in an education program recognized by the Maryland Board. Line 4 Add line 1, 2, and 3. Enter the result on line 4 and on Part AA, line 10. This credit is limited to the State tax. There is no carryover to another year. NOTE: A copy of the required certification from the Maryland Department of Health must be included with Form 502CR. PART 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 visit­ ability features to or within a home. “Accessibility and universal visitability features” means compo­ nents of renovation to an existing home that improves access to or within the home for individuals with disabilities. “Qualified expenses” means costs incurred to install accessibil­ ity and universal visitability features to or within a home. For any taxable year, the credit may not exceed the lesser of: (i) $5,000; or (ii) the State income tax imposed for the taxable year calculated before the application of the credits allowed MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2023 Page 5

under §§ 10–701, 10–701.1, and 10-741 of the Tax-General Article but after the application of any other credit allowed. The unused amount of the credit may not be carried over to any other taxable year. The credit amount is limited to the lesser of the individual's state tax liability for that year or the maximum allowable credit of $5,000. The qualified expenses incurred must be certified by the Maryland Department of Housing and Commu­ nity Development. To claim the credit, an individual shall: (i) file an amended income tax return for the taxable year in which the qualified expenses were incurred; and (ii) attach a copy of the Maryland Department of Housing and Community Development’s certification of the approved credit amount to the amended income tax return. For more information, contact: Maryland Department of Housing and Community Development 7800 Harkins Road Lanham, MD 20706 301-429-7400 dhcd.maryland.gov/Pages/Contact-Us.aspx customerservice.dhcd@maryland.gov PART L - ENDOWMENTS OF MARYLAND HISTORICALLY BLACK COLLEGES AND UNIVERSITIES TAX CREDIT. Taxpayers making donation to a qualified permanent endowment 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 donation. The tax credit application can be found at marylandtaxes.gov and must be emailed to HBCUtaxinfo@marylandtaxes.gov and will be approved on a first-come, first served basis by the Comptroller of Maryland. The application must be submitted in the calendar year the donation was made. Donors are required to submit docu­ mentation from the institution showing proof of donation within 30 days before a final tax credit certificate is issued. A taxpayer may claim the tax credit against the State income tax in the amount stated on the tax credit certificate issued by the Comptroller. If the credit exceeds the State income tax for the taxable year, the excess credit is non-refundable, but it may be carried forward and applied to succeeding taxable years until fully utilized. A taxpayer is required to add back the amount of the credit claimed to Maryland adjusted gross income or Maryland modified income to the extent excluded from federal adjusted gross income. Individual taxpayers that are eligible and are NOT PTE mem­ bers, may elect to claim the credit using Form 502CR instead of Form 500CR. However, a donor should NOT claim the credit on both Form 500CR and Form 502CR. PTE members and corpora­ tions must claim this credit on Form 500CR. Fiduciaries will claim this credit on Form 504CR. PART M - SENIOR TAX CREDIT A resident individual who is at least age 65 may claim a nonre­ fundable credit against the State income tax if the taxpayer's federal adjusted gross income does not exceed $100,000. The amount of the tax credit is equal to $1,000. For married filing jointly, qualifying surviving spouse, and head of household whose federal adjusted gross income does not exceed $150,000, the credit amount is $1,750 (reduced to $1,000 if only one spouse filing jointly is at least age 65). PART AA - INCOME TAX CREDIT SUMMARY This part is to summarize Parts A through M. If the total from Part AA, line 14 exceeds the state tax, the excess will not be refunded. PART BB - LOCAL TAX CREDIT SUMMARY This part is to summarize the total local tax credit available from Part A. If the total from Part BB, line 1 exceeds the local tax, the excess will not be refunded. See the Instructions to Part A for questions concerning credit claimed for taxes paid to mul­ tiple states and/or localities. PART CC - REFUNDABLE INCOME TAX CREDITS Line 1 Student Loan Debt Relief Tax Credit The Student Loan Debt Relief Tax Credit may be claimed by certain qualified taxpayers in the amount certfied by the Maryland Higher Education Commission. Note: A copy of the required certification from the Maryland Higher Education Commission must be included with Form 502CR. “Qualified taxpayer” means an individual who has incurred at least $20,000 in undergraduate and/or graduate student loan debt and has at least $5,000 in outstanding undergraduate and/or graduate student loan debt when submitting an application for certification to the Maryland Higher Education Commission. The amount of any tax credit approved by the Maryland Higher Education Commission may not exceed $5,000. The refundable tax credit must be claimed against the State income tax for the taxable year in which the Maryland Higher Education Commis­ sion certifies the tax credit. Individuals applying for certification should submit an ap­ plication to the Maryland Higher Education Commission by September 15th of each year. The Maryland Higher Education Commission shall prioritize tax credit recipients and amounts based on qualified taxpayers who: (1) Have higher debt burden to income ratios; (2) Graduated from an institution of higher education located in Maryland; (3) Did not receive a tax credit in a prior year; (4) Were eligible for in-state tuition; or (5) Are a state employee. SPECIFIC INSTRUCTIONS Enter the amount of the certified tax credit by the Maryland Higher Education Commission on line 1. The total amount of the credit claimed under this section shall be recaptured if the individual does not use the credit approved under this section for the repayment of the individual’s undergraduate and/or graduate stu­ dent loan debt within 3 years from the close of the tax­ able year for which the credit is claimed. The individual who claimed the credit shall pay the total amount of the credit claimed as taxes payable to the State for the tax­ able year in which the event requiring recapture of the credit occurs. For more information contact: Maryland Higher Education Commission 6 North Liberty Street Baltimore, MD 21201 410-767-3300 or 800-974-0203 studentdebttaxcredit.mhec@maryland.gov Line 2 HERITAGE STRUCTURE REHABILITATION TAX

CREDIT See Form 502S Instructions. Line 3 REFUNDABLE BUSINESS INCOME TAX CREDITS NOTE: You must file your income tax return electroni­ cally to claim any of the refundable credits listed below: MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2023 Page 6

See Form 500CR Instructions for qualifications for the One Maryland Economic Development Tax Credit, the Biotech­ nology Investment Incentive Tax Credit, Catalytic Revital­ ization Projects Credits, Small Business Relief Tax Credit, Film Production Activity Tax Credit, Small Business Re­ search and Development Tax Credit, the Innovation and Cybersecurity Incentive Tax Credits, and Theatrical Pro­ duction Tax Credit. You may download instructions from our website at marylandtaxes.gov. Line 4 IRC SECTION 1341 REPAYMENT CREDIT If you repaid an amount this year reported as income on a prior year federal return that was greater than $3,000, you may be eligible for an IRC Section 1341 Repayment credit. Attach documentation. For addition­ al information, see Administrative Release 40. Line 5 CATALYTIC REVITALIZATION PROJECTS AND HISTORIC REVITALIZATION TAX CREDIT This is a refundable income tax credit for substantial renovation of a property formerly owned by the state or federal government that was previously used as a college, K-12 school, hospital, mental health facil­ ity, or military facility. The Department of Housing administers the credit/issues certificates to projects. If you are an individual, business entity or nonprofit organization, you may claim a tax credit in an amount equal to 20% of the amount stated in the final tax credit certificate issued by the Secretary of this sub­ title for 5 consecutive taxable years beginning with the taxable years in which the Catalytic Revitalization Projects is completed. If the tax credit allowed in any taxable year exceeds the total tax otherwise payable by the individual, business entity or nonprofit organization, a refund in the amount of the excess may be claimed. An individual may not claim this credit on both Form 502CR and Form 500CR. PTE members who are eligible for this credit must claim the credit on Form 500CR. NOTE: A copy of the required certification from the Maryland Department of Housing and Community De­ velopment must be included. Line 6 FLOW-THROUGH NONRESIDENT PTE TAX CREDIT If you are the beneficiary of a trust or a Qualified Sub­ chapter S Trust for which nonresident PTE tax was paid, you may be entitled to a credit for your share of that tax. Enter the amount on this line and attach both the Maryland Schedule K-1 (504) for the trust and a copy of the Maryland Schedule K-1 (510/511) issued to the trust by the PTE. If you are a member of a PTE for which nonresident tax was paid, you may be entitled to a credit for your share of that tax. Enter the amount on this line and attach Maryland Schedule K-1 (510/511) issued to you and to the partnership, limited liability company, or S Corpora­ tion, by the PTE. Line 7 CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES This credit is applicable to residents only. If your Mary­ land credit for child and dependent care expenses ex­ ceeds your Maryland Tax, you may qualify for this cred­ it. See Form 502 Instructions. Line 8 MARYLAND CHILD TAX CREDIT The Maryland Child Tax Credit may be claimed by cer­ tain individual and joint married filers with one or more qualifying children. Such filers with a federal adjusted gross income of $15,000 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 (1) a dependent under the age of 6 on the last day of the tax year, or (2) a depen­ dent over age 5 and under age 17 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, includ­ ing deafness, emotional disability, intellectual disabil­ ity, 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. REFUNDABLE CHILD TAX CREDIT WORKSHEET (21C) YOU MAY CLAIM THIS CREDIT IF: • YOUR federal adjusted gross income is $15,000 or less; and • YOUR qualified dependent must be: (1) a child under the age of 6 on the last day of the tax year, or (2) a child over age 5 and under age 17 who has a disability. 1. Enter your Federal Adjusted Gross Income that is equal or less than $15,000 from line 1 of Form 502. Is line 1 greater than $15,000? If yes, then STOP. YOU ARE NOT ELIGIBLE TO CLAIM THIS CREDIT. If no, proceed to line 2 . . . . . . . . . . . . . 1. 2. Maryland child tax credit (multiply $500 by the number of qualified children included on Form 502B) X $500 . This is your child tax credit. Enter the amount here and on Part CC line 8 of Form 502CR . . . .2. Line 9 PTE TAX PAID ON MEMBERS’ DISTRIBUTIVE OR PRO RATA SHARES OF INCOME TAX CREDIT If you are a member of a PTE (pass-through entity) or a beneficiary of a business trust which elected to pay the tax imposed with respect to members’ distribu­ tive or pro rata shares, you may be entitled to a credit for your share of that tax paid. Enter the amount on this line and attach Maryland Schedule K-1 (Form 510/511) issued to you. Line 10 Add lines 1 through 9. Enter the total on the appropriate line of the income tax form being filed. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2023 Page 7

PART DD - RECAPTURE OF PREVIOUSLY CLAIMED CREDIT If you: (1) received a student loan debt relief tax credit certifi­ cate in tax year 2020, (2) claimed the credit on your 2020 return, AND (3) did not use the entire amount of the credit to repay student loan debt or failed or provide the Maryland High­ er Education Commission proof that you used the entire amount to repay student loan debt, then the amount of the credit must be repaid as taxes for tax year 2023. If any amount of the credit claimed on the tax return is not used to repay under­ graduate or graduate student loan debt, the entire credit amount must be repaid. Enter the amount of the credit to be recaptured on Part DD, line 1. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2023 Page 8

2023 State & Local Tax Forms & Instructions For filing personal state and local income taxes for full or part-year Maryland residents Brooke E. Lierman, Comptroller Sno(w)balls As legends go, Baltimoreans have enjoyed shaved ice – called Snoballs or Snowballs – since the 1800s. Ice trucks would pass through Baltimore and employees would share shavings with local kids, whose parents added flavors – including egg custard – back at home. A beloved Maryland tradition, the official State Dessert is a standout on any table. With its thin layers of yellow cake and decadent icing, Smith Island is almost too beautiful to eat… but we do anyways. Enjoy! Smith Island Cake You can follow the Maryland Ice Cream Trail around the state and indulge in delicious desserts while also supporting Maryland’s dairy farms. Maryland Ice Cream Trail MARYLAND Scan to check your refund status after filing.

Oh, How Sweet It Is! Welcome to the Maryland 2023 Tax Year Booklet In this first year of a four-year term, our team is excited to embark upon a rotation of covers highlighting the best of Maryland – the most delicious, the most fun, the unique aspects of our state. And we’re starting with desserts! Maryland has so many delicious options we couldn’t include them all – the Lemon Drop and Berger Cookies just to name a couple more. Read below to learn more about the desserts we highlighted on the cover and send us your ideas on the attributes that make Maryland special that we should highlight in the coming years. The Maryland Ice Cream Trail The Maryland Ice Cream Trail features nine on-farm creameries across the state that produce and sell their ice cream directly to consumers. The trail stretches more than 290 miles from Washington County in the west to Worcester County in the east. The trail aims to increase the public’s understanding of dairy farming and highlight the important contributions of Maryland’s dairy farms. According to the University of Maryland Extension, Maryland is home to over 40,000 dairy cows spread across 310 farms throughout the state. Learn more and see information about all the dairies along the trail at https://marylandsbest.maryland.gov/. Maryland Sno(w)balls In Maryland, sno(w)balls are a favorite summertime delicacy originating in the mid-1800s in Baltimore. Shaved ice, flavoring syrup, and toppings are used to make them. Large slabs of ice are shaved into a fine snow to create the shaved ice (unlike a snow cone, which has coarse and granular ice). One of the most common original flavors was egg custard—made with eggs, vanilla, and sugar. This flavor is still popular today, and is often topped with marshmallow. and that's still the most popular flavor to this day, now mimicked with a vanilla-laced syrup. Sno(w)balls are now sold everywhere throughout Maryland, from ice cream parlors to roadside kiosks. They are a refreshing and affordable way to cool down on a hot summer day. Smith Island Cake In 2008, the Smith Island Cake became Maryland’s state dessert! According to the Smith Island Cake Company, Smith Island Cakes have been made since the 1800's, when women on the island would send them with their husbands on the autumn oyster harvest. The cakes were a symbol of community and togetherness, meant to remind the men of the community they had left behind. The cake features 9 layers of thin yellow cake layers and chocolate fudge frosting. Smith Island was charted by Captain John Smith in 1608 and lies 12 miles west from Crisfield in the middle of the Chesapeake Bay. Its population is close to 200 residents and makes for a great spot to explore!

80 CALVERT STREET ANNAPOLIS, MARYLAND 21401 410-260-7801 1-800-552-3941 (MD) MARYLAND RELAY 711 TTY 410-260-7157 BROOKE@MARYLANDTAXES.GOV WWW.MARYLANDTAXES.GOV Comptroller of Maryland Brooke E. Lierman Comptroller A Message from the Comptroller Dear Marylander, Greetings! Thank you for taking the time to review our 2023 Maryland State Tax Forms and Instructions. We compile this publication each year to help guide Maryland residents through the tax filing process and to provide updates on changes in the tax code. This year has been an exciting one in the Office of the Comptroller! I’m thrilled to be serving as the 34th Comptroller of Maryland and the first woman to hold this position. In this role, I’m honored to be leading a dedicated team of over 1,100 members, headquartered in Annapolis and with 11 branch offices around the state to better serve all Marylanders. Our agency’s role as the state’s revenue administrator is critical to the economic vitality of our state. As your Comptroller, I am committed to reimagining how this office can operate more efficiently and transparently, using data to drive decision-making at every level. Each year, our team processes more than 3 million individual state tax returns with refunds totaling over $2 billion, in addition to working with businesses and communities on a host of other types of taxes – from the biotech tax credit to sales and use taxes, including the new tax on cannabis sales. My team is determined to make government work better for you and all Marylanders by investing in our workforce and updating our outdated technology so that we can increase transparency and improve customer service. We are also devoted to better positioning Maryland for long-term growth and success. Finally, by offering robust public engagement to connect with families, communities, businesses, and local governments, we are working to ensure that the resources and expertise of our agency are reaching Marylanders. We look forward to working with you, your community, or your business! Only through building strong partnerships can we ensure our communities and businesses are growing and thriving. Please contact our team for assistance at 1-800-MDTAXES or email us at taxhelp@maryland taxes.gov. Be well and keep in touch! My Best, Brooke E. Lierman

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. . . . . . . . . . . . . . . . . . . 12 15. Figure your Maryland Adjusted Gross Income. 13 16. Figure your Maryland taxable net income . . . . 13 17. Figure your Maryland tax. . . . . . . . . . . . . . . . 13 18. Earned income credit, poverty level credit, credits for individuals and business tax credits.13 19. Local income tax and local credits . . . . . . . . . 16 20. Total Maryland tax, local tax and contributions. . . . . . . . . . . . . . . . . . . . . 17 21. Taxes paid and refundable credits.. . . . . . . . . 17 22. Overpayment or balance due. . . . . . . . . . . . . 19 23. Telephone numbers, code number, signatures and attachments.. . . . . . . . . . . . . . . . . . . . . 20 24. Electronic filing, mailing and payment instructions, deadlines and extension. . . . . . . 20 25. Fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . 21 26. Special instructions for part-year residents.. . . 21 27. Filing return of deceased taxpayer. . . . . . . . . 22 28. Amended returns. . . . . . . . . . . . . . . . . . . . . 23 29. Special instructions for military taxpayers. . . . 23 • Maryland Tax Tables. . . . . . . . . . . . . . . . 25-31 • Anne Arundel County tax Table. . . . . . . . 33-39 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 2023 New Subtraction Modifications: There is one new subtraction modification and three subtraction modifications that have been up­ dated. For more information, see Instruction 13 (Line 13, Code Let­ ters k., yc., u., and yb.). New Addition Modification: There is a new addition modification for resident members of a pass-through entity that is taxed at the entity level in another state. This new addition modification is addi­ tion t. See instruction 12. Tax Credits: There are two updated tax credits for qualified indi­ viduals. For more information, see Instruction 18 (Line 24 code let­ ter b.) and Instruction 21 (Line 43, #1). There is one new tax credit for businesses. For more information, see Instruction 18 (Line 25, code letter y.). New Legislation House Bill 547 / Senate Bill 552, Acts of 2023: This bill per­ manently extends the 2021 expansion of the refundable Maryland EITC to 45% of the federal EIC. This bill, the Family Prosperity Act of 2023 also eliminates the existing limit of the refundable EITC for individuals without qualifying children so that they can claim 100% of the federal EITC as a refundable state income tax credit and per­ manently allows individuals with ITINs to claim the EITC. Child Tax Credit: The maximum FAGI to claim the credit is now $15,000 rather than $6,000. Senate Bill 243, Acts of 2023: This bill clarifies that the child and dependent care tax credit is available to residents only. House Bill 680, Acts of 2023: This existing income tax credit has been modified to extend the period allowed to use the credit for re­ payment of student loans from 2 to 3 years. This bill also increases the total credit available. House Bill 346 / Senate Bill 312, Acts of 2023: This bill makes the $250,000 distribution from the State’s Unclaimed Property Fund by the Comptroller to the Tax Clinics for Low-Income Marylanders Fund (TCLIM) permanent beginning in fiscal year 2024. New Local Tax Brackets for 2023: Anne Arundel Co. The local tax rates for taxable year 2023 are as follows: (1) .0270 of an individual’s Maryland taxable income of $1 through $50,000; and (2) .0281 of an individual’s Maryland taxable income in excess of $50,000. ** Frederick Co. The local tax rates for taxable year 2023 are as follows: (1) .0275 for taxpayers with Maryland taxable income of $100,000 or less and a filing status of married filing joint, head of household, and qualifying widow(er) with dependent child; (2) .0275 for taxpayers with Maryland taxable income of $50,000 or less and a filing status of single, married filing separately, and dependent; and (3) .0296 for all other taxpayers.

ii GETTING HELP • Tax Forms, Tax Tips, Brochures and Instructions: These are available online at marylandtaxes.gov and branch offices of the Comptroller (see back cover). For forms only, call 410-260-7951. • Telephone: February 1 - April 15, 2024, 8:30 a.m. until 6:00 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 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 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. To obtain a list of approved Maryland Software Providers, please visit marylandtaxes.gov. • IRS Free File: Free Internet filing is available for federal income tax returns; some income limitations may apply. Visit irs.gov for eligibility. Fees for state tax returns also may apply; however, you may always return to 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, 2023, 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. • Barcodes: Do not staple or destroy the barcode. 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, 2024. Visit marylandtaxes.gov for details. • 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 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 beshared with the Maryland Health Connection (see Instruction 3).

iii 502B/502CR 502 MD TAX RETURN W2 2023 502B/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 1. Pension Exclusion. Q: Can I claim both pensions exclusions, the standard on line 10a and the Retired Forest/ Park/ Wildlife Ranger 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 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 of Form 502 is capped at $10,000 or $5,000 if married filing separately plus any amount deducted to claim the 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 WHAT YOU SHOULD SEND • Your original, completed Maryland income tax return (Form 502) and Dependents 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 / ITIN, tax year, and tax type. Failure to include this information will delay the processing of your payment. 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 barcode stapled or destroyed. Checks must be written in blue or black ink only

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 health.maryland.gov/dda.

1 RESIDENT INCOME TAX RETURN INSTRUCTIONS MARYLAND FORM 502 2023 DUE DATE Your return is due by April 15, 2024. If you are a fiscal year tax­ payer, 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 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 will 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 fil­ ers of paper returns. If you are filing electronically and these instructions differ from the instructions for the electronic method being used, you should comply with the instructions for that method. Free internet filing is available for Maryland income tax re­ turns. Visit 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 Di­ vision. The fact that a software package is available for retail purchase does not guarantee that the package or all forms have been approved for use. To confirm that a software package or a specific form has been approved by the Comptroller or to see a list of Approved Software Vendors for Maryland Substitute Forms, visit marylandtaxes.gov and search Approved Vendors. PENALTIES There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing a false or fraudulent return, or making a false certification. Penalties may include civil fines, criminal fines, and imprisonment, and a penalty on your taxes. In addition, interest is charged on amounts not paid. TABLE 1 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 Single person (including dependent taxpayers). . . . . . $.13,850 Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $.27,700 Married persons filing separately. . . . . . . . . . . . . . . . $ 13,850 Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . $ .20,800 Qualifying surviving spouse . . . . . . . . . . . . . . . . . . . $ .27,700 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single, age 65 or over. . . . . . . . . . . . . . . . . . . . . . . $ .15,700 Joint Return, one spouse, age 65 or over. . . . . . . . . . $ .29,200 Joint Return, both spouses, age 65 or over . . . . . . . . $ .30,700 Married filing separately, age 65 or over . . . . . . . . . . $ 13,850 Head of Household, age 65 or over. . . . . . . . . . . . . . $ 22,650 Qualifying surviving spouse, age 65 or over. . . . . . . . $ .29,200 To collect unpaid taxes, the Comptroller is authorized to seize the salary, wages, or property of delinquent taxpayers. 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 main­ tained 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 In­ struction 26. MILITARY AND OTHERS WORKING OUTSIDE OF MARY­ LAND Military and other individuals whose domicile is in Maryland, but who are stationed or work outside of Maryland, including over­ seas, 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 Inter­ nal Revenue Code and, in general, consists of all income re­ gardless 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, roy­ alties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If modifications or deduc­ tions reduce your gross income below the minimum fil­ ing level, you are still required to file. IRS Publication 525 provides additional information on taxable and nontaxable in­ come. b. Do not include Social Security or railroad retirement benefits in your total federal income. MINIMUM FILING LEVELS TABLES

2 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. d. If you are a dependent taxpayer, add to your total feder­ al income any Maryland additions and subtract any Mary­ land subtractions. See Instructions 12 and 13. This is your Maryland gross income. e. You must file a Maryland return if your Maryland gross in­ come equals or exceeds the income levels in 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 RE­ TURN 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 2023 federal income tax return. You will need information from your federal return to complete your Maryland return. Complete your federal return before you continue. Maryland law requires that your income and de­ ductions be entered on your Maryland return exactly as they were reported on your federal return. If you use federal Form 1040NR, visit marylandtaxes.gov for further information. All items reported on your Maryland return are subject to verifica­ tion, 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, in­ cluding whether an individual is uninsured at the time the tax return is filed and whether the individual is interested in hav­ ing Maryland Health Connection (“MHC”) determine whether an individual may be eligible for insurance affordability programs, such as no-cost or low-cost minimum essential health care cov­ erage. 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 MHC to determine pre-eligibility for health in­ surance affordability programs for any uninsured member of your household, you must also check the box on Form 502 indi­ cating you authorize the Comptroller to share information from your tax return with MHC, which is operated by the Maryland Health Benefit Exchange. For each dependent identified on Form 502B, check the appro­ priate box to indicate if that dependent is an uninsured indi­ vidual 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 cover­ age. If you authorize information sharing, we will share the following information with MHC: • Name, SSN/ITIN, and date of birth of each individual identi­ fied on your return; • Your current mailing address, email address, and phone number; • Filing status reported on your return; • Total number of individuals in your household included in your return; • Insured/ uninsured status of each individual included in your return; • Blindness status; • Relationship (self, spouse, or dependent) to the primary tax­ payer for each individual included in your return; and • Your federal adjusted gross income amount from Line 1. Information shared with MHC will be used to determine eligibil­ ity for insurance affordability programs or to assist with en­ rollment in health coverage. If you would like more informa­ tion about the health insurance affordability programs or health care coverage enrollment, visit Maryland Health Connection at 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 process­ ing of your return. Enter your current address using the spaces provided. On Cur­ rent 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 Ad­ dress Line 2 blank. Enter City or Town, State and ZIP Code + 4. If using a foreign address, complete the lines indicated for Country Name, Province/State/County, and Postal Code. 5 SOCIAL SECURITY NUMBER(S) (SSN). It is important that you enter each digit of your So­ cial Security number in the space provided at the top of your tax return. Missing or unreadable digits will delay the processing of your return. Your name must match the name on your current Social Security card to ensure you receive your personal exemption. If your name does not match the name on your Social Security card, contact the federal Social Security Administration at 800-722-1213, or visit ssa.gov. The Social Security Number(s) must be a valid number issued by the Social Security Administration of the United States Govern­ ment. If you, 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 disallow­ ance of any credits or exemptions you may be entitled to and result in a balance due. A valid SSN or ITIN is required for any claim or exemption for a dependent. If you have a dependent who was placed with you for legal adoption and you do not know their SSN, you must get an Adoption Taxpayer Identification Number (ATIN) for the de­ pendent from the IRS.

3 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 relation­ ship 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 certifi­ cate to your return. 6 MARYLAND POLITICAL SUBDIVISION IN­ FORMATION (REQUIRED). Fill in the lines for your Maryland physical address of the taxing area as of December 31, 2023, 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 subdi­ vision 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 2023. 1. Find your 4 Digit Political Subdivision Code in the LIST OF IN­ CORPORATED CITIES, TOWNS AND TAXING AREAS IN MARY­ LAND and enter this number on the 4 DIGIT POLITICAL SUB­ DIVISION CODE line.

When selecting the 4 Digit Political Subdivision Code, be sure that you have selected the proper political sub­ division 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 cor­ rect. Also, some political subdivisions have similar names such as Bel Air in Allegany County and Town of Bel Air in Har­ ford County or Town of Chevy Chase and Town of Chevy Chase View. You may contact your county seat for further informa­ tion 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 IN­ CORPORATED CITIES, TOWNS AND TAXING AREAS IN MARY­ LAND, 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 INCORPO­ RATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of your county on the MARYLAND POLITICAL 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 Surviving Spouse with Dependent Child). This reduction applies to the additional dependency exemptions as well; however, it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 13, line 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 Surviving Spouse Each Exemption is Dependent Taxpayer (eligible to be claimed on another taxpayer’s return) Each Exemption is $100,000 or less $3,200 $3,200 $0 Over But not over $100,000 $125,000 $1,600 $3,200 $0 $125,000 $150,000 $800 $3,200 $0 $150,000 $175,000 $0 $1,600 $0 $175,000 $200,000 $0 $800 $0 In excess of $200,000 $0 $0 $0 Total the exemption amount on the front of Form 502 to determine the total exemption allowance to subtract on line 19 of Form 502. SUBDIVISION line. If you lived in Baltimore City, enter “Balti­ more City” on the MARYLAND POLITICAL SUBDIVISION line. For additional information on your Maryland political subdi­ vision, 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 NUM­ BER. 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 fil­ ing status. Check the correct FILING STATUS box on the return. 8 SPECIAL INSTRUCTIONS FOR MARRIED PER­ SONS 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 fil­ ing 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 securi­ ties, 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 “at­ tributable 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 proportion­ ately based on your share of the income. “Attributable exclusively” means that the individual is solely re­ sponsible for the payment of an expense claimed as an item­ ized 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 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 their 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 $13,850 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 their federal return Head of household Filing Status 4 A qualifying surviving spouse with dependent child who filed a federal return with the qualifying surviving spouse status Qualifying surviving spouse 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 their 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 their 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 their 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 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 returns, then each spouse must determine which deductions are attributable exclusively to each spouse and prorate the remain­ ing deductions using the Maryland Income Factor. See Instruc­ tion 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 deduc­ tions on the federal return. If you choose to use the standard deduction method, use STAN­ DARD DEDUCTION WORKSHEET (16A) in Instruction 16. Each spouse must claim their own personal exemption. Each spouse may allocate the dependent exemptions in any manner they choose. A dependent may not be claimed twice. The total num­ ber 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 their 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 2023 see Instruction 26. Military taxpayers: If you have non-Maryland military in­ come, see Administrative Release 1. 10 EXEMPTIONS. Determine what exemptions you are entitled to and com­ plete 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 Ex­ emption Amount Chart (10A). You and your spouse are permitted to claim additional exemp­ tions for being age 65 or over or for blindness. These additional exemptions are in the amount of $1,000 each. If any other de­ pendent claimed is 65 or over, you also receive an extra exemp­ tion 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 Admin­ istrative 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 1z 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 in­ come credit, or poverty level credit (PLC). Earned income includes wages, salaries, tips, professional fees, and other com­ pensation 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 lines 4b and 5b of your federal Form 1040. As required by House Bill 1148 (Chapter 648) of the 2016 Session of the General Assembly, tax­ payers 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 $11,000. 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. Instruc­ tions 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. Contributions of a State retirement or pension system pickup amount will be stated sep­ arately 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 deter­ mine 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.

6 b. Net additions to income from pass-through entities not attributable to decoupling. 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 Busi­ ness Tax Credits: Enterprise Zone Tax Credit, Maryland Dis­ ability Employment Tax Credit, Research & Development Tax Credit, Federal Employer Security Clearance Costs Tax Credit*, and Endowments of Maryland Historically Black Colleges and Universities Tax Credit. In addition, include any amount deducted as a donation to the extent that the amount of the donation is included in an application for the Endow Maryland Tax Credit and/or Endowments of Mary­ land Historically Black Colleges and Universities Tax Credit on Forms 500CR or 502CR. *Do not include the Small Business First-Year Leasing Costs portion of this credit in this addback. f. Oil percentage depletion allowance claimed under IRC Sec­ tion 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 ben­ efit. See Administrative Release 18 at 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 ex­ penses attributable to operating a family day care home or a child care center in Maryland without having the registra­ tion 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 Col­ lege Investment Plan, to the extent the contributions were subtracted from federal adjusted gross income and were not used for qualified higher education expenses. See Ad­ ministrative 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) pe­ riod 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 do­ mestic production activities. o. Amount deducted on your federal income tax return for tu­ ition and related expenses. Do not include adjustments to income for Educator Expenses or Student Loan Interest de­ duction. 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 fed­ eral 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 (Chap­ ter 544 and Chapter 545, Acts of 2012), enter the amount of the difference between your federal adjusted gross income PENSION EXCLUSION COMPUTATION WORKSHEET (13A) 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) or public safety retirement income (see code letter v in Instruction 13). Line 2. The maximum allowable exclusion is $ 36,200. 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 $ 36,200, 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 FOREST/PARK/WILDLIFE RANGER PENSION EXCLUSION COMPUTATION WORKSHEET (13E) if applicable. You Spouse 1. Qualifying pension and retirement annuity included in your federal adjusted gross income (Do not in­ clude Social Security or Railroad Retirement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Maximum allowable exclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $36,200 $36,200 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 enter the total amount on line 10a, Form 502 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 as reportable under the federal Mortgage Forgiveness Debt Relief Act of 2007 and your federal adjusted gross income as claimed in the taxable year. r. Members of pass-through entities that elected to make pay­ ments attributable to members’ share of the pass-through entity taxable income. If you received a credit for tax paid by the pass-through entity on your distributive or pro rata share of income on Maryland Schedule K-1 (510/511), Part D enter the amount of the credit claimed on Form 502CR, Part CC line 9. s. Amount of funds withdrawn from a first-time homebuyer savings account for a purpose other than eligible costs for the purchase of a home in the State. However, do not in­ clude any amount withdrawn by the account holder(s) for the purpose of rolling over earnings and principal into an­ other designated account or a withdrawal protected by an account holder(s)’ bankruptcy filing. An account holder(s) must use the funds in the designated account within 15 years from the date on which the account was established. Include the amount of any funds remaining after the end of the 15-year period for which the first-time home-buyer subtraction was claimed in a prior year and which were not withdrawn and applied to eligible costs related the purchase of a home by the account holder(s). The account holder(s) may be subject to a penalty of 10% of the amount with­ drawn (See Instruction 22). t. Members of pass-through entities that are taxed on net income at the entity level in another state. For this addition to apply, the resident taxpayer must be a member of a pass-through entity that (1) pays tax at the entity level in another state and (2) deducts the tax paid to the other state in determining its (the pass-through enti­ ty’s) income under the Internal Revenue Code. A member of such a pass-through entity who claims a credit for taxes paid to another state on form 502CR, Part A, must include in the addition modification the portion of the credit for tax­ es paid to another state that represents tax the out-of-state pass-through entity paid on the member’s pro rata share of income in that state and passed through to the member. For more information, see Administrative Release 42. cd. Net addition modification to Maryland taxable income re­ sulting 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 provi­ sions. 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. Note: In the event of legislative changes (for example, emergency leg­ islation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2023, the Comptroller will provide additional instruction on the use of Form 502LU. The amount on Line 4 of Form 502LU is added to Line 6 Total additions. 13 SUBTRACTIONS FROM INCOME. Determine which subtractions from income apply to you. Write the correct amounts on lines 8–14 of Form 502. In­ structions 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 AND DEPENDENT CARE EXPENSES. You may subtract the cost of caring for your dependents while you work. There is a limitation of $3,000 ($6,000 if two or more dependents receive care). Enter on line 9 the smaller of (a) the amount on line 6 of federal Form 2441 or (b) $3,000 ($6,000 if two or more dependents receive care). 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 rollover 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 pen­ sion 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 ex­ clusion. In addition, if you receive taxable pension or annuity income but you are not 65 or totally disabled, you may be enti­ tled 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 sub­ stantial 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 num­ ber 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 WORK­ SHEET (13A). Copy the amount from line 5 of the worksheet onto line 10a, Form 502. On line 10a, Form 502 check the ap­ plicable 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. Line 10b. PENSION EXCLUSION FOR RETIRED FOREST/ PARK/WILDLIFE RANGER. An individual taxpayer may not claim BOTH the standard Pension Exclusion and the Pension Ex­ clusion for Retired Forest/ Park/ Wildlife Ranger. If you are 65 or older on the last day of the calendar year, you are totally dis­ abled, 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

8 the Pension Exclusion for Retired Forest/Park/Wildlife Ranger, if each spouse meets the applicable required criteria. If you meet the following criteria, use the RETIRED FOREST/ PARK/WILDLIFE RANGER PENSION EXCLUSION COMPUTA­ TION WORKSHEET (13E) to calculate your eligible pension ex­ clusion: 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 re­ ceived 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 [a traditional IRA, a Roth IRA, a rollover IRA, a simplified employee plan (SEP), a Keogh plan, an ineligible de­ ferred compensation plan for foreign retirement income does not qualify.], AND d. The retirement income is attributable to your service as a Forest/Park/Wildlife Ranger 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, com­ plete a separate column on the RETIRED FOREST/PARK/ WILDLIFE RANGER 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 ap­ plicable box(es) for yourself and/or spouse.

If you are a part-year resident, complete the RETIRED FOREST/PARK/WILDLIFE RANGER PENSION EXCLUSION COMPUTATION WORKSHEET (13E) using total taxable pen­ sion and total Social Security and railroad retirement ben­ efits 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 pen­ sion 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. 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 and/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 RAIL­ ROAD RETIREMENT BENEFITS. If you included in your fed­ eral adjusted gross income Social Security, Tier I, Tier II and/ or supplemental railroad retirement benefits, then you must in­ clude the total amount of such benefits on line 11. Social Secu­ rity 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 in­ formation. 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 Ad­ ministrative 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 sub­ tractions 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 appli­ cable subtractions from Form 502SU on line 13 of Form 502, and enter the code letter(s) 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 in­ come 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 Mary­ land. 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 Inter­ nal Revenue Code Section 51. The subtraction is reduced by the amount of the credit claimed on Form 500CR, Part O. 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 im­ provement of commercial forest land. Qualifications and in­ structions are on Form DNR393, available from the Depart­ ment of Natural Resources, visit 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 $12,000 in expenses incurred by parent(s) to adopt a child with special needs through a public or nonprofit adop­ tion agency and up to $10,000 in expenses incurred by parent(s) to adopt a child without special needs. l. Purchase and installation costs of certain enhanced agricul­ tural management equipment as certified by the Maryland Department of Agriculture. Attach a copy of the certifica­ tion. m. Deductible artist’s contribution. Attach Form 502AC. n. Payment received under a fire, rescue, or ambulance per­ sonnel 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 coopera­ tive 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 ad­ justed gross income that you received while in the active service of any branch of the armed forces and which is at­ tributable to service outside the boundaries of the U.S. or its possessions. To compute the subtraction, follow the di­ rections on the MILITARY OVERSEAS INCOME WORKSHEET (13B). If your total military pay exceeds $30,000, you do not qualify for the subtraction.

9 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 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 as­ sistance payments). u. Up to $12,500 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 $20,000 of military retirement income, includ­ ing 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 Na­ tional 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. v. Up to $15,000 in income from an employee retirement sys­ tem that is attributable to service as a public safety em­ ployee for a taxpayer who is age 55 or older on the last day of the taxable year. To qualify, you must be a retired cor­ rectional officer, law enforcement officer, or fire, rescue, or emergency services personnel of the United States, Mary­ land, or a political subdivision of Maryland. Only subtract income that you included on your federal return as 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. va. The Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services Personnel Subtraction Modi­ fication Program. $7,000 for each taxpayer who is a quali­ fying volunteer as certified by a Maryland fire, rescue or emergency medical services organization. $7,000 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 ap­ proved as necessary by the local department of social ser­ vices 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 modi­ fication 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 Ar­ ticle. 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 suc­ ceeding taxable years as a subtraction. xe. An amount included in federal adjusted gross income con­ tributed 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. 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 to­ wards a Holocaust victim. For additional information, visit 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 employ­ ment. 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. Govern­

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 FOREST/PARK/WILDLIFE RANGER 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 36,200 $ 36,200 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 Forest/Park/Wildlife Ranger of the United States, State of Maryland or a political subdivision 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 Forest/Park/Wildlife Ranger 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 $36,200. 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 Forest/Park/Wildlife Ranger of the United States, the State of Maryland or a political subdivision of Maryland. Do not include any amount subtracted for military retirement income (see code letter u in Instruction 13) or public safety retirement income (see code letter v 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 ment 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 in­ come arising from business indebtedness discharged by re­ acquisition 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 pro­ visions. 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 Ad­ ministration (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 re­ moval technology, for which the Department of Environ­ ment’s payment assistance program does not cover. An individual must have applied to the Department of the En­ vironment for assistance to claim the subtraction modifica­ tion on the Form 502SU. Also, in order to claim the sub­ traction 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 inter­ est on U.S. obligations. If you have received income from U.S. obligations and your federal adjusted gross income exceeds $100,000 ($150,000 if filing joint, head of house­ hold, or qualifying surviving spouse, enter the difference, if any, between the exemption amount based on your federal adjusted gross income and the exemption amount based upon your federal adjusted gross income after subtracting your U.S. obligations using the EXEMPTION ADJUSTMENT WORKSHEET (13C). If the amount is greater than zero (0), enter this amount as a subtraction on line hh of Form 502SU. Example: 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 subdivi­ sion 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 Commis­ sion Police Force, and the officer resides in a political subdivi­ sion 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 Interna­ tional Committee of Sports for the Deaf; and 2) any prize money or honoraria received from the United States Olym­ pic Committee from a performance at the Olympic Games, the Paralympic Games, the Special Olympic Games, or the Deaflympic Games. qq. Amount of qualified principal residence indebtedness included in federal adjusted gross income that was allowable as an exclusion under the Mortgage Forgiveness Debt Relief Act of 2007, as amended. The subtraction may not exceed $100,000 for taxpayers who file single or married filing separately, and may not exceed $200,000 for married filing joint, head of household, or qualifying surviving spouse. Qualified principal residence indebtedness is debt used to buy, build or substan­ tially 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 $10,000 of unreim­ bursed travel expenses, lodging expenses, child or elder care expenses, medical 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 2021,

12 this bill allows a subtraction modification for the redevelop­ ment 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 Race Course 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 informa­ tion, visit marylandtaxes.gov. ww. A qualified individual may subtract up to $5,000 per year of the amount contributed to a designated First-Time Homebuyer Savings Account plus the earnings, including interest and other income on the principal, on such ac­ count. The First-Time Homebuyer Savings Account must be opened for the sole purpose of paying or reimbursing eligible costs for the purchase of a home in the State. The subtraction may be claimed for a period not to exceed 10 years, and total earnings may not exceed $50,000 during that 10-year period. For more information, visit marylandtaxes.gov xx. Amount of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified chari­ table entities that are registered with the Comptroller (the maximum subtraction amount is not to exceed $1,000 per taxable year). To qualify for this subtraction, you must enter the value of the donation and the name of each qualified charitable entity to which a donation was made. The Comp­ troller may verify the donation with the qualified charitable entity. ya. Income of resident individuals who are at least 100 years of age at the end of the taxable year. The maximum value of the subtraction modification is equal to $100,000 of income received by an individual during a taxable year. yb. Amount of ordinary and necessary expenses, including a reasonable allowance for salaries or compensation, paid or incurred during the taxable year in carrying on a trade or business as a State licensed medical cannabis grower, processor, dispensary, or any other cannabis establishment licensed by the State, if the deduction for ordinary and necessary expenses is disallowed under Section 280E of the Internal Revenue Code. Include your Cannabis Business License Number on the line provided. For more information, visit marylandtaxes.gov. yc. Union Dues. Enter the amount of dues you paid for union membership that is included in your federal ad­ justed gross income and that you would have been able to deduct on your federal return as an unreimbursed employee expense prior to tax year 2018. Do not include (1) the portion of any contributions that provide funds for the payment of sick, accident, or death benefits, (2) contribu­ tions to a pension fund even if the union requires you to make contributions, or (3) any amounts of the contribution that are related to certain lobbying and political activities. This includes any amounts the union uses to influence leg­ islators or executive branch officials or to participate in any political campaign or other political activities. If your union engages in any of these activities, it should provide you with the percentage of your union dues that it uses to conduct these activities. Do not claim this subtraction if you are self-employed and you claimed your union dues as a business expense on your federal return. Retain all records of your payment of union dues, and make them available upon request by the Comptroller’s office. 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 WORK­ SHEET (13D). Line 15. TOTAL SUBTRACTIONS. Add lines 8 through 14. Note: In the event of legislative changes (for example, emer­ gency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2023, the Comptroller will provide additional instruction on the use of Form 502LU. The amount on Line 8 of Form 502LU is added to Line 15 Total subtractions. 14 ITEMIZED DEDUCTIONS.

If you figure your tax by the ITEMIZED DEDUCTION METHOD, complete lines 17a and b on Form 502. (See In­ struction 16 to see if you will use the ITEMIZED DEDUC­ TION 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 If your income is: $11,333 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is between $11,333 - $17,000 Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ $17,000 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 Surviving Spouse Worksheet 2 Your standard deduction is: Enter your income from line 16 of Form 502 . . . . . . . . . $_____________ If your income is: Your standard deduction is: 1,700 .15 2,550 If your income is: $23,000 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is between $23,000 - $34,333 Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ $34,333 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: 3,450 .15 5,150

13 income taxes used as a deduction for federal purposes must be entered on line 17b (there are certain limitations on the deduc­ tion amount of state and local tax. For more information, visit marylandtaxes.gov). Also, any amounts deducted as contri­ butions 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, com­ plete 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 Mary­ land 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 de­ termine 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 $1,700 and $3,450 and maximums of $2,550 and $5,150, depending on your filing status. Use STANDARD DE­ DUCTION 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 de­ ductions on your federal return. See Instruction 14 for com­ pleting lines 17a and b of Form 502. Enter the result on line 17. You are not required to itemize deductions on your Maryland re­ turn 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 2), 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 ex­ emptions. 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 2023 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 appropri­ ate 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 SCHEDULES (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 Tax Rate Schedule II For taxpayers filing Joint, Head of Household, or for Qualifying Surviving Spouse. 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 21a. Recaptured Credit Recaptured Credit from Part DD. Enter the amount of recap­ tured credit from Part DD, line 1 on the 502CR. 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 mary­ landtaxes.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 in­ come credit on your federal return but for you or your spouse filing with an individual taxpayer identification number (ITIN), you are eligible for the Maryland earned income credit. If you are a married couple filing either a joint or separate Maryland return, or you have at least one qualifying child, then you may claim one-half (50%) of the federal credit on your Maryland re­ turn. Individuals filing as single, head of household, or qualifying surviving spouse without a qualifying child may claim 100% of the federal earned income credit, or $600, whichever is less; see Worksheet (18A.1) to calculate any refundable earned in­ come 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 fed­ eral 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 eli­ gible 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

14 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, visit irs.gov/pub/irs-pdf/p596.pdf. • If you are a married couple filing either a joint or separate Maryland return or have at least one qualifying child, complete the STATE EARNED INCOME CREDIT WORKSHEET (18A) to cal­ culate the amount to enter on line 22 of Form 502. • If you are filing as single, head of household, or qualifying surviving spouse and DO NOT have a qualifying child, complete the STATE EARNED INCOME CREDIT/ REFUNDABLE EARNED IN­ COME 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) – INDIVIDUAL WITH QUALIFYING CHILD OR MARRIED COUPLE FILING SEPARATELY OR JOINTLY WITH OR WITHOUT QUALIFYING CHILD (Part-year residents see Instruction 26(o).) 1. Maryland tax (the sum of lines 21 and 21a from 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) – INDIVIDUAL WITHOUT QUALIFYING CHILD (Part-year residents see Instruction 26(o).) 1. Maryland tax the (sum of lines 21 and 21a of Form 502). . . . . . . . . . . . . . . . . . . . . . . . . 1._ ___________ 2. Enter your federal earned income credit, 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 and 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 Mary­ land income tax return. Generally, if your Maryland state tax exceeds 50% of your fed­ eral earned income credit and your earned income and federal adjusted gross income are 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. ____________ POVERTY INCOME GUIDELINES NUMBER OF PERSONS IN FAMILY/HOUSEHOLD INCOME LEVEL

1 $14,580

2 $19,720

3 $24,860

4 $30,000

5 $35,140

6 $40,280

7 $45,420

8 $50,560 For families/households with more than 8 persons, add $5,140 for each additional person. Line 24. OTHER INCOME TAX CREDITS FOR INDIVIDU­ ALS. Enter the total of your income tax credits as listed below. Complete and attach Form 502CR with Form 502. Note: In the event of legislative changes (for example, emer­ gency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2023, the Comptroller will provide additional instruction on the use of Form 502LU to claim nonrefundable credits and add that amount to Line 24. 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 at­ tached, no credit will be allowed. See Administrative Release 42 for required documentation. b. CREDIT FOR CHILD AND DEPENDENT CARE EXPENS­ ES. **This credit is available to residents only. 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 per­ centage of the federal credit. You may also be entitled to a refundable credit. See Form 502CR Instructions. 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 eli­ gible for a tax credit. See Form 502CR Instructions.

15 d. CREDIT FOR AQUACULTURE OYSTER FLOATS. If you pur­ chased 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. See Form 502CR Instructions. 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. RESERVED h. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Community As­ sistance 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). In­ dividuals 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, code letter d). i. ENDOW MARYLAND TAX CREDIT. Businesses and indi­ viduals that donate $500 of cash or publicly traded securities to a qualified permanent endowment fund at an eligible com­ munity 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, code letter q). Indi­ viduals 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, code letter 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, code letter e). j. PRECEPTORS IN AREAS WITH HEALTH CARE WORK­ FORCE SHORTAGES TAX CREDIT. If you are a qualified licensed physician, a qualified physician assistant, or a quali­ fied 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 Form 502CR Instructions. l. ENDOWMENTS OF MARYLAND HISTORICALLY BLACK COLLEGES AND UNIVERSITIES TAX CREDIT. Taxpayers making donations to a qualified permanent fund held at an eligible institution of higher education (Bowie State Univer­ sity, Coppin State University, Morgan State University, or University of Maryland Eastern Shore), may be eligible for a credit of 25% of the amount of donations. Taxpayers who make an approved donation and certified as eligible for this tax credit may claim the credit on Part L of Form 502CR in­ stead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. m. SENIOR TAX CREDIT. SB405, Acts of 2022, creates a tax credit for Maryland residents who are at least age 65. If the taxpayer’s federal adjusted gross income does not exceed $100,000, the amount of the tax credit is equal to $1,000. For married filing jointly, qualifying surviving spouse, and head of household whose federal adjusted gross income does not exceed $150,000, the credit amount is $1,750 (reduced to $1,000 if only one spouse filing jointly is at least age 65). 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 dis­ abilities as certified by the Maryland Department of Labor may be eligible for tax credits based upon wages paid, child care, and transportation expenses paid on behalf of those employees. c. JOB CREATION TAX CREDIT. Certain businesses that cre­ ate 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 As­ sistance 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, code letter 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 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 claim a credit for security costs. See instructions for Form 500CR, Part J, for additional information on how a business may claim this credit. 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 costs for spaces leased in Maryland may claim a credit for leasing costs certified by the Maryland Department of Commerce. See instructions for Form 500CR, Part J, for additional information on how a business may claim this credit. 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. RESERVED.

16 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. RESERVED 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. RESERVED. q. RESERVED. 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. ENDOW MARYLAND TAX CREDIT. Businesses that donate$500 of cash or publicly traded securities to a qualifiedpermanent endowment fund at an eligible communityfoundation may be eligible for a tax credit of 25% of theapproved donation with a maximum credit of $50,000. Individuals who make an approved donation may alsobe eligible for this tax credit, and may elect to claim thiscredit on Form 502CR instead of Form 500CR (See Line 24Instructions, code letter i). The credit may not be claimedon both Form 500CR and Form 502CR. PTE members mayclaim this credit on Form 500CR. 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. Taxpayers who make an approved donation and certified as eligible for this tax credit may claim the credit on Part BB of Form 500CR instead of Form 502CR. The credit should not be claimed on both Form 500CR and Form 502CR. x. WORK OPPORTUNITY TAX CREDIT. An employer may claim a nonrefundable credit against the State income tax for up to 50% of the federal Work Opportunity Tax Credit with respect to a qualified individual who is employed in the State. Any unused amount of the credit may not be carried forward to any other tax year. y. Automated External Defibrillator Tax Credit for Restaurants. An individual who owns a restaurant in Maryland and purchases an automated external defi­ brillator for use at the restaurant may claim a credit. See Form 500CR, Part T for additional information. 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. 2023 LOCAL TAX RATE CHART Subdivision Rate Baltimore City. . . . . . . . . . . . . . . . . . .0320 Allegany County. . . . . . . . . . . . . . . . .0303 Anne Arundel County. . . . . . . . . . . . See below* Baltimore County . . . . . . . . . . . . . . . .0320 Calvert County. . . . . . . . . . . . . . . . . .0300 Caroline County . . . . . . . . . . . . . . . . .0320 Carroll County . . . . . . . . . . . . . . . . . .0303 Cecil County. . . . . . . . . . . . . . . . . . . .0280 Charles County. . . . . . . . . . . . . . . . . .0303 Dorchester County . . . . . . . . . . . . . . .0320 Frederick County. . . . . . . . . . . . . . . See below** 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. . . . . . . . . . . . . . . .0300 Somerset County . . . . . . . . . . . . . . . .0320 Talbot County. . . . . . . . . . . . . . . . . . .0240 Washington County. . . . . . . . . . . . . . .0295 Wicomico County . . . . . . . . . . . . . . . .0320 Worcester County. . . . . . . . . . . . . . . .0225 Nonresidents use. . . . . . . . . . . . . . .0225 NOTE * Anne Arundel Co. The local tax rates for taxable year 2023 are as follows: (1) .0270 of an individual’s Maryland taxable income of $1 through $50,000; and (2) .0281 of an individual’s Maryland taxable income in excess of $50,000. Find the income range in the Anne Arundel County tax table (beginning on p. 33) that applies to the amount on line 20 of Form 502. If your taxable income is $100,000 or more, use the Anne Arundel County Tax Computation Worksheet Schedule (19D) at the end of the tax table. ** Frederick Co. The local tax rates for taxable year 2023 are as follows: (1) .0275 for taxpayers with Maryland taxable income of $100,000 or less and a filing status of married filing joint, head of household, or qualifying surviving spouse with dependent child; (2) .0275 for taxpayers with Maryland taxable income of $50,000 or less and a filing status of single, married filing separately, or dependent; and (3) .0296 for all other taxpayers. 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. (Anne Arundel County residents use the Anne Arundel County tax table (beginning on p. 33)). 1. TAXABLE net income from line 20 of Form 502.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ ____________ 2. LOCAL tax rate from the 2023 Local Tax Rate Chart.. . . . . . . . . . . . . . . . . . . . . . . _2. 3. LOCAL income tax (Multiply line 1 by line 2.) Enter this amount on line 28 of Form 502 rounded to the nearest cent or whole dollar.. . . . . . . . . . . . . . . . . . . . . . . . . . . 3. $ ____________

17 SPECIAL NOTE: If you and your spouse were domiciled in dif­ ferent taxing jurisdictions, you should file separate Maryland re­ turns even though you filed a joint federal return. (See Instruc­ tion 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 lo­ cal tax for each jurisdiction based on the ratio of each spouse’s income to the total income. Also note the words “separate juris­ dictions” on line 28 of Form 502. If the local tax rates are differ­ ent, 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 (Anne Arundel County residents use .0270). . . . . . . . . . . 2. 3. Multiply line 2 by 10 and enter on line 4.

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) (Anne

Arundel County residents use .0270). . . . . . 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 SUP­ PORT 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 pay­ ments 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 reduc­ tion 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 Mary­ land and local tax withheld as shown on the wage and tax state­ ments (Forms W-2, W-2G or 1099(s)) 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(s) to your return if Maryland tax is withheld. You will not get credit for your withholding if you do not attach Forms 1099(s), W-2 or W-2G, substantiating Mary­ land withholding. IMPORTANT: Your wage and tax statements contain many numbers. Be sure you add only the amounts identified as Mary­ land 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 2022 return; c. Payments made with a request for an automatic extension of time to file your 2023 return. See the instructions on Form PV found on the PAYMENT VOUCHER WORKSHEET FOR ESTI­ MATED TAX AND EXTENSION PAYMENTS (PVW); and d. Reported income tax withheld on your behalf as an estimat­ ed payment, if you participated in a nonresident real estate transaction as an individual, partner of a PTE, S-Corp, or ben­ eficiary 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 rel­ evant schedules that report the sale of the property. NOTE: Estimated tax payments are required if you expect to re­ ceive 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 the

18 PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX and EX­ TENSION 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. If you are a married couple filing either a joint or separate Maryland return with or without qualifying child; or you have 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 IN­ COME CREDIT WORKSHEET (21A) and enter the result on this line. Individual 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) – INDIVIDUAL WITH QUALIFYING CHILD OR MARRIED COU­ PLE FILING SEPARATELY OR JOINTLY WITH OR WITHOUT 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 _________ x 45% (.45) (Part- year residents see Instruction 26(o)) . . . . . . . . . 1._____________ 2. ENTER your Maryland tax (the sum of lines 21 and 21a from 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 stu­ dent 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 Incen­ tive Tax Credit, Small Business Relief Tax Credit, Innovation Incentive Tax Credits (for Investors only), Film Production Activity Tax Credit, Theatrical Production Tax Credit, Small Business Research and Development Tax Credit, and Cata­ lytic Revitalization Projects and Historic Revitalization Tax Credit. See Form 500CR instructions at marylandtaxes. gov. 4. IRC SECTION 1341 REPAYMENT CREDIT. 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 in­ formation, see Administrative Release 40. 5. CATALYTIC REVITALIZATION PROJECTS AND HISTOR­ IC REVITALIZATION TAX CREDIT. If you are an individu­ al, business entity, or nonprofit organization, you may claim a tax credit in an amount equal to 20% of the amount stated in the final tax credit certificate issued by the Secretary of this subtitle for 5 consecutive taxable years beginning with the taxable years in which the Catalytic Revitalization Proj­ ects is completed. See Form 502CR instructions. 6. FLOW-THROUGH NONRESIDENT PTE TAX CREDIT. 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. 7. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES. If your Maryland credit for child and dependent care ex­ penses 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. If you are filing Individual return and your FAGI is greater than $56,300* STOP you are not eligible for this refundable tax credit. If you are filing Joint return and your FAGI is greater than $84,500* 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 (the sum of lines 21 and 21a from Form 502).. . . . . . . . . . . . . . . . . 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 7 of Form 502CR.. . . . . . . . . . 4._____________ * NOTE: The FAGI figures indicated have been adjusted for taxable year 2023. This credit is available to residents only. For more information, visit marylandtaxes.gov 8. MARYLAND CHILD TAX CREDIT. This credit is available to residents only. 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 $15,000 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 (1) a dependent under the age of 6 on the last day of the tax year, or (2) a dependent over age 5 and under age 17 who has a disability. “Child with a dis­ ability” 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 impair­ ment, other health impairment, specific learning disability, speech or language impairment, traumatic brain injury, vi­ sual impairment, including blindness, and who because of that impairment needs special education and related ser­ vices. Note: A copy of the required certification from a quali­ fied physician stating the nature of the disability must be included with Form 502CR. REFUNDABLE CHILD TAX CREDIT WORKSHEET (21C) YOU MAY CLAIM THIS CREDIT IF: ● YOUR federal adjusted gross income is $15,000 or less; and ● YOUR qualified dependent must be: (1) a child under the age of 6 on the last day of the tax year, or (2) a child over age 5 and under age 17 who has a disability. 1. Enter your Federal Adjusted Gross Income that is equal or less than $15,000 from line 1 of Form 502. Is line 1 greater than $15,000? If yes, then STOP. YOU ARE NOT ELIGIBLE TO CLAIM THIS CREDIT. If no,

19 proceed to line 2. . . . . . . . . . . . . . . . . . . . 1._________ 2. Maryland child tax credit (multiply $500 by the number of qualified children included on Form 502B) _____ X $500. This is your child tax credit. Enter the amount here and on Part CC line 8 of Form 502CR.. . . . . . . . 2._________ 9. PTE TAX PAID ON MEMBERS’ DISTRIBUTIVE OR PRO RATA SHARES OF INCOME. Per Senate Bill 496 of 2021, if you are a member of a PTE (pass-through entity) or a beneficiary of a business trust which elected to pay the tax imposed with respect to members’ distributive or pro rata shares, you may be entitled to a credit for your share of that tax paid. See Form 502CR Instructions and attach Maryland Schedule K-1 (Form 510/511) issued to you. You must add back the amount of this credit. Line 43. Refundable income tax credits. Note: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2023, the Comptroller will provide additional instruction on the use of Form 502LU to claim refund­ able credits and add that amount to Line 43. 22 OVERPAYMENT OR BALANCE DUE. Calculate the Balance Due (line 45 of Form 502) or Over­ payment (line 46 of Form 502). Read instructions under UNDERPAYMENT OF ESTIMATED TAX and then go to BAL­ ANCE 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 estimat­ ed 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 fish­ ing is at least two-thirds of your total estimated gross income. See Form 502UP for additional information and instructions for claiming this exemption from interest. INTEREST FOR LATE FILING Interest is due at the rate of 10.0075% annually or 0.8339% per month for any month or part of a month that a tax is paid after the original due date of the 2023 return but before Janu­ ary 1, 2025. For assistance in calculating interest for tax paid on or after January 1, 2025, visit marylandtaxes.gov. Enter any interest due on the appropriate line of your tax return. - Penalty up to 10% may be assessed by the Comptroller of Maryland for failing to pay any tax, or failing to file a tax return, when due. TOTAL INTEREST AND PENALTY Enter the total of interest for underpayment of estimated tax, interest for late filing, and penalty for withdrawal of funds from a First Time Homebuyer Savings Account for an ineligible purpose on line 49 of Form 502. -Enter 10% of the amount of any addition modification attrib­ uted to code letter “s”, First Time Homebuyer Savings Account addition, for funds withdrawn for an ineligible purpose. Note: Funds withdrawn from the account and deposited into a new First Time Homebuyer Savings Account or a disbursement of assets of a First Time Homebuyer Savings Account under an account holder’s bankruptcy filing are not subject to the penalty. 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 Instruc­ tions 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 2024 estimated tax, then write the amount you want ap­ plied 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 estimat­ ed 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 signa­ tures, 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 ac­ count numbers, as the direct deposit option is not available to you. We will send you a paper check. By choosing direct deposit of your refund and checking the ap­ propriate box, you authorize the State of Maryland to disclose to your bank, to the State’s depository bank and their financial partners, and NACHA any tax return information necessary to make the deposit, such as your refund amount, your name, and the name(s) as it appears on the bank account. Complete lines 51a, b, c, and d of Form 502 if you want us to deposit your re­ fund directly into your account at a bank or other financial insti­ tution (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 incor­ rect 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

20 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 and letters). Omit spaces, hyphens and special symbols. Enter the number from left to right. If we are notified by the finan­ cial institution that the direct deposit is not successful, a refund check will be mailed to you. Have a bank statement for the de­ posit 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 Mary­ land tax refund and entering your bank account number, rout­ ing 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 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 Unit­ ed States. Individual taxpayers now have the option to use all or part of their Maryland income tax refund to purchase U.S. Series I Sav­ ings Bonds. See Form 588 for additional details. 23 TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS. Enter your telephone numbers and sign and date your re­ turn. 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 num­ ber 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 through­ out the year, or 302 if 90% of your taxable income is taxable by another state and the underpayment is not greater than the lo­ cal 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 Identifica­ tion 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 elec­ tronic forms) for Tax Year 2022 are required to file all original individual income tax returns electronically for Tax Year 2023, 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 pro­ vided 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 electroni­ cally when required. SIGNATURES You must sign your return. Your signature(s) signifies that your return, including all attachments, is, to the best of your knowl­ edge 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 elec­ tronic 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, Sun­ day or legal holiday, the return must be filed by the next busi­ ness 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 marylandtaxes.gov. ELECTRONIC PAYMENT OF BALANCE DUE If your paper or electronic tax return has a balance due, you may pay electronically at 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.” You must 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. You must include the social security number/ITIN of the taxpayer if filing individually; if filing jointly, you must include the social security number/ITIN of the primary taxpayer on the check. Failure to include this information will delay the processing of your payment. DO NOT SEND CASH. Your check or money order should be attached to the completed Form PV. Do not attach the check or money order to your return. ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit

21 marylandtaxes.gov. NOTE: Credit card payments are considered electronic pay­ ments 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 pro­ vided a check-box just above the signature for you to indicate that you agree to receive your statement of refund (Form 1099G) electronically. Visit 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 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 elec­ tronic 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: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 DUE DATE Returns must be mailed by April 15th, 2024, 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 fil­ ing 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 2023 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, 2024. If any due date falls on a Sat­ urday, Sunday or legal holiday, the return must be filed by the next business day. You can file and pay by credit card or elec­ tronic 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 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 person­ nel serving in a designated combat zone or qualified hazardous duty area and their spouses as allowed by the IRS. For more detailed information, visit irs.gov. If you are affected by the extension enter 912 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 up­ per left hand corner of the form. Whenever the term “tax year” appears in these instructions, fiscal year taxpayers should un­ derstand the term to mean “fiscal year.” Use the 2023 forms for fiscal years which begin during calendar year 2023. 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 fed­ eral return, regardless of when or where earned. Howev­ er, you are permitted to subtract income received when not a resident of Maryland. The following instructions de­ scribe 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 2023, the last day of the “tax year” was December 31, 2023. If you ended residence in Maryland in 2023, 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 num­ ber on Current Mailing Address Line 1. On Current Mailing Address Line 2, if applicable enter the floor, suite, or apart­ ment 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 us­ ing Instruction 6. The Maryland political subdivision informa­ tion 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 resi­ dent 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 instruc­ tions should place an “M” in the box and enter the non-Mary­

22 land military income. If you are both part-year and military, place a “P” and “M” in the box. Married taxpayers with dif­ ferent 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. h. Enter on line 1 the adjusted gross income from your federal return for the entire year regardless of your length of resi­ dence. i. Complete the ADDITIONS TO INCOME area using Instruc­ tion 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 In­ struction 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 in­ come 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 show­ ing the allocation of income and itemized deductions among the states. The Maryland return must be completed in ac­ cordance with the alternative method requested. This re­ quest 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 stan­ dard 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 re­ fundable 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 (an executor or administrator) 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 Letter(s) of Administration or Federal Form 1310. Note: A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative. The address of the person claiming the deceased taxpayer’s refund should be written on the Current Mailing Address lines, and the address of the deceased taxpayer should be written in the Maryland Physical address section on page 1 of Form 502.

23 If there is no personal representative, write the word “de­ ceased” and the date of death after the decedent’s last name. The name and title of the person filing the return should be clearly noted on the form, and a copy of federal Form 1310 must be attached if requesting a refund. The form can be found at irs.gov. KILLED IN ACTION Maryland will abate the tax liability for an individual who is a member of the U.S. Armed Forces at death, and dies while in ac­ tive service in a combat zone or at any place from wounds, dis­ ease, 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 ear­ lier tax year ending on or after the first day the member served in a combat zone in active service. 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 taxpay­ ers as does the IRS. For more information on filing a return, see Publication 3 Armed Forces Tax Guide available at irs.gov. Place code number 915 on one of the lines marked “code numbers” 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. ESTATE TAX RETURN REQUIRED In addition to an income tax return, a Maryland estate tax re­ turn is required for every estate whose federal gross estate, plus certain additions, equals or exceeds the Maryland estate tax exemption amount for the year of the decedent’s death. For decedents dying in tax year 2019 and later, the Maryland estate tax exemption amount is $5,000,000. An estate tax return must be filed within nine months of the date of death. For more infor­ mation, see the Maryland Estate Tax Return, Form MET-1. 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 sta­ tus, 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 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 re­ fund 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, which­ ever is later. An original return filed early is considered filed on the date it was due. If a claim is filed within three years after the date the original return was filed, the credit or refund may not be more than that part of the tax paid within three years, plus any extension of time for filing the return, immediately preced­ ing 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 carry­ back must be filed within three years from the due date of the re­ turn 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 sta­ tioned in Maryland or not. The location of your legal resi­ dence 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 IN­ STRUCTIONS and Administrative Release 1.

25 2023 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 . . .

26

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 . . . 2023 MARYLAND TAX TABLE

27

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 . . . 2023 MARYLAND TAX TABLE

28

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 . . . 2023 MARYLAND TAX TABLE

29

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 2023 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 . . .

30

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 2023 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 . . .

31

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 Surviving Spouse 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 $ 2023 MARYLAND TAX TABLE

33 2023 Anne Arundel County 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 Anne Arundel income tax corresponding to your income range. 3. Enter the tax amount on line 28 of Form 502. 4. This table only applies for Anne Arundel income Tax. 5. If your taxable income is $100,000 or more, use the Anne Arundel income tax Tax Computation Worksheet Schedules (19D) at the end of the tax table.

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

50 75 2 3,000 3,050 82 6,000 6,050 163 9,000 9,050 244 12,000 12,050 325

75 100 2 3,050 3,100 83 6,050 6,100 164 9,050 9,100 245 12,050 12,100 326 100 150 3 3,100 3,150 84 6,100 6,150 165 9,100 9,150 246 12,100 12,150 327 150 200 5 3,150 3,200 86 6,150 6,200 167 9,150 9,200 248 12,150 12,200 329 200 250 6 3,200 3,250 87 6,200 6,250 168 9,200 9,250 249 12,200 12,250 330 250 300 7 3,250 3,300 88 6,250 6,300 169 9,250 9,300 250 12,250 12,300 331 300 350 9 3,300 3,350 90 6,300 6,350 171 9,300 9,350 252 12,300 12,350 333 350 400 10 3,350 3,400 91 6,350 6,400 172 9,350 9,400 253 12,350 12,400 334 400 450 11 3,400 3,450 92 6,400 6,450 173 9,400 9,450 254 12,400 12,450 335 450 500 13 3,450 3,500 94 6,450 6,500 175 9,450 9,500 256 12,450 12,500 337 500 550 14 3,500 3,550 95 6,500 6,550 176 9,500 9,550 257 12,500 12,550 338 550 600 16 3,550 3,600 97 6,550 6,600 178 9,550 9,600 259 12,550 12,600 340 600 650 17 3,600 3,650 98 6,600 6,650 179 9,600 9,650 260 12,600 12,650 341 650 700 18 3,650 3,700 99 6,650 6,700 180 9,650 9,700 261 12,650 12,700 342 700 750 20 3,700 3,750 101 6,700 6,750 182 9,700 9,750 263 12,700 12,750 344 750 800 21 3,750 3,800 102 6,750 6,800 183 9,750 9,800 264 12,750 12,800 345 800 850 22 3,800 3,850 103 6,800 6,850 184 9,800 9,850 265 12,800 12,850 346 850 900 24 3,850 3,900 105 6,850 6,900 186 9,850 9,900 267 12,850 12,900 348 900 950 25 3,900 3,950 106 6,900 6,950 187 9,900 9,950 268 12,900 12,950 349 950 1,000 26 3,950 4,000 107 6,950 7,000 188 9,950 10,000 269 12,950 13,000 350

1,000 4,000 7,000 10,000 13,000 1,000 1,050 28 4,000 4,050 109 7,000 7,050 190 10,000 10,050 271 13,000 13,050 352 1,050 1,100 29 4,050 4,100 110 7,050 7,100 191 10,050 10,100 272 13,050 13,100 353 1,100 1,150 30 4,100 4,150 111 7,100 7,150 192 10,100 10,150 273 13,100 13,150 354 1,150 1,200 32 4,150 4,200 113 7,150 7,200 194 10,150 10,200 275 13,150 13,200 356 1,200 1,250 33 4,200 4,250 114 7,200 7,250 195 10,200 10,250 276 13,200 13,250 357 1,250 1,300 34 4,250 4,300 115 7,250 7,300 196 10,250 10,300 277 13,250 13,300 358 1,300 1,350 36 4,300 4,350 117 7,300 7,350 198 10,300 10,350 279 13,300 13,350 360 1,350 1,400 37 4,350 4,400 118 7,350 7,400 199 10,350 10,400 280 13,350 13,400 361 1,400 1,450 38 4,400 4,450 119 7,400 7,450 200 10,400 10,450 281 13,400 13,450 362 1,450 1,500 40 4,450 4,500 121 7,450 7,500 202 10,450 10,500 283 13,450 13,500 364 1,500 1,550 41 4,500 4,550 122 7,500 7,550 203 10,500 10,550 284 13,500 13,550 365 1,550 1,600 43 4,550 4,600 124 7,550 7,600 205 10,550 10,600 286 13,550 13,600 367 1,600 1,650 44 4,600 4,650 125 7,600 7,650 206 10,600 10,650 287 13,600 13,650 368 1,650 1,700 45 4,650 4,700 126 7,650 7,700 207 10,650 10,700 288 13,650 13,700 369 1,700 1,750 47 4,700 4,750 128 7,700 7,750 209 10,700 10,750 290 13,700 13,750 371 1,750 1,800 48 4,750 4,800 129 7,750 7,800 210 10,750 10,800 291 13,750 13,800 372 1,800 1,850 49 4,800 4,850 130 7,800 7,850 211 10,800 10,850 292 13,800 13,850 373 1,850 1,900 51 4,850 4,900 132 7,850 7,900 213 10,850 10,900 294 13,850 13,900 375 1,900 1,950 52 4,900 4,950 133 7,900 7,950 214 10,900 10,950 295 13,900 13,950 376 1,950 2,000 53 4,950 5,000 134 7,950 8,000 215 10,950 11,000 296 13,950 14,000 377

2,000 5,000 8,000 11,000 14,000 2,000 2,050 55 5,000 5,050 136 8,000 8,050 217 11,000 11,050 298 14,000 14,050 379 2,050 2,100 56 5,050 5,100 137 8,050 8,100 218 11,050 11,100 299 14,050 14,100 380 2,100 2,150 57 5,100 5,150 138 8,100 8,150 219 11,100 11,150 300 14,100 14,150 381 2,150 2,200 59 5,150 5,200 140 8,150 8,200 221 11,150 11,200 302 14,150 14,200 383 2,200 2,250 60 5,200 5,250 141 8,200 8,250 222 11,200 11,250 303 14,200 14,250 384 2,250 2,300 61 5,250 5,300 142 8,250 8,300 223 11,250 11,300 304 14,250 14,300 385 2,300 2,350 63 5,300 5,350 144 8,300 8,350 225 11,300 11,350 306 14,300 14,350 387 2,350 2,400 64 5,350 5,400 145 8,350 8,400 226 11,350 11,400 307 14,350 14,400 388 2,400 2,450 65 5,400 5,450 146 8,400 8,450 227 11,400 11,450 308 14,400 14,450 389 2,450 2,500 67 5,450 5,500 148 8,450 8,500 229 11,450 11,500 310 14,450 14,500 391 2,500 2,550 68 5,500 5,550 149 8,500 8,550 230 11,500 11,550 311 14,500 14,550 392 2,550 2,600 70 5,550 5,600 151 8,550 8,600 232 11,550 11,600 313 14,550 14,600 2,600 2,650 71 5,600 5,650 152 8,600 8,650 233 11,600 11,650 314 14,600 14,650 395 2,650 2,700 72 5,650 5,700 153 8,650 8,700 234 11,650 11,700 315 14,650 14,700 396 2,700 2,750 74 5,700 5,750 155 8,700 8,750 236 11,700 11,750 317 14,700 14,750 398 2,750 2,800 75 5,750 5,800 156 8,750 8,800 237 11,750 11,800 318 14,750 14,800 399 2,800 2,850 76 5,800 5,850 157 8,800 8,850 238 11,800 11,850 319 14,800 14,850 400 2,850 2,900 78 5,850 5,900 159 8,850 8,900 240 11,850 11,900 321 14,850 14,900 402 2,900 2,950 79 5,900 5,950 160 8,900 8,950 241 11,900 11,950 322 14,900 14,950 403 2,950 3,000 80 5,950 6,000 161 8,950 9,000 242 11,950 12,000 323 14,950 15,000 404 $ 0 $ 50 $ 1 If your taxable net income is. . . At least But less than Anne Arundel County tax is . . . If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than 394 Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . .

34

15,000 18,000 21,000 24,000 27,000 15,000 15,050 406 18,000 18,050 487 21,000 21,050 568 24,000 24,050 649 27,000 27,050 730 15,050 15,100 407 18,050 18,100 488 21,050 21,100 569 24,050 24,100 650 27,050 27,100 731 15,100 15,150 408 18,100 18,150 489 21,100 21,150 570 24,100 24,150 651 27,100 27,150 732 15,150 15,200 410 18,150 18,200 491 21,150 21,200 572 24,150 24,200 653 27,150 27,200 734 15,200 15,250 411 18,200 18,250 492 21,200 21,250 573 24,200 24,250 654 27,200 27,250 735

15,250 15,300 412 18,250 18,300 493 21,250 21,300 574 24,250 24,300 655 27,250 27,300 736 15,300 15,350 414 18,300 18,350 495 21,300 21,350 576 24,300 24,350 657 27,300 27,350 738 15,350 15,400 415 18,350 18,400 496 21,350 21,400 577 24,350 24,400 658 27,350 27,400 739 15,400 15,450 416 18,400 18,450 497 21,400 21,450 578 24,400 24,450 659 27,400 27,450 740 15,450 15,500 418 18,450 18,500 499 21,450 21,500 580 24,450 24,500 661 27,450 27,500 742

15,500 15,550 419 18,500 18,550 500 21,500 21,550 581 24,500 24,550 662 27,500 27,550 743 15,550 15,600 421 18,550 18,600 502 21,550 21,600 583 24,550 24,600 664 27,550 27,600 745 15,600 15,650 422 18,600 18,650 503 21,600 21,650 584 24,600 24,650 665 27,600 27,650 746 15,650 15,700 423 18,650 18,700 504 21,650 21,700 585 24,650 24,700 666 27,650 27,700 747 15,700 15,750 425 18,700 18,750 506 21,700 21,750 587 24,700 24,750 668 27,700 27,750 749

15,750 15,800 426 18,750 18,800 507 21,750 21,800 588 24,750 24,800 669 27,750 27,800 750 15,800 15,850 427 18,800 18,850 508 21,800 21,850 589 24,800 24,850 670 27,800 27,850 751 15,850 15,900 429 18,850 18,900 510 21,850 21,900 591 24,850 24,900 672 27,850 27,900 753 15,900 15,950 430 18,900 18,950 511 21,900 21,950 592 24,900 24,950 673 27,900 27,950 754 15,950 16,000 431 18,950 19,000 512 21,950 22,000 593 24,950 25,000 674 27,950 28,000 755

16,000 19,000 22,000 25,000 28,000 16,000 16,050 433 19,000 19,050 514 22,000 22,050 595 25,000 25,050 676 28,000 28,050 757 16,050 16,100 434 19,050 19,100 515 22,050 22,100 596 25,050 25,100 677 28,050 28,100 758 16,100 16,150 435 19,100 19,150 516 22,100 22,150 597 25,100 25,150 678 28,100 28,150 759 16,150 16,200 437 19,150 19,200 518 22,150 22,200 599 25,150 25,200 680 28,150 28,200 761 16,200 16,250 438 19,200 19,250 519 22,200 22,250 600 25,200 25,250 681 28,200 28,250 762

16,250 16,300 439 19,250 19,300 520 22,250 22,300 601 25,250 25,300 682 28,250 28,300 763 16,300 16,350 441 19,300 19,350 522 22,300 22,350 603 25,300 25,350 684 28,300 28,350 765 16,350 16,400 442 19,350 19,400 523 22,350 22,400 604 25,350 25,400 685 28,350 28,400 766 16,400 16,450 443 19,400 19,450 524 22,400 22,450 605 25,400 25,450 686 28,400 28,450 767 16,450 16,500 445 19,450 19,500 526 22,450 22,500 607 25,450 25,500 688 28,450 28,500 769

16,500 16,550 446 19,500 19,550 527 22,500 22,550 608 25,500 25,550 689 28,500 28,550 770 16,550 16,600 448 19,550 19,600 529 22,550 22,600 610 25,550 25,600 691 28,550 28,600 772 16,600 16,650 449 19,600 19,650 530 22,600 22,650 611 25,600 25,650 692 28,600 28,650 773 16,650 16,700 450 19,650 19,700 531 22,650 22,700 612 25,650 25,700 693 28,650 28,700 774 16,700 16,750 452 19,700 19,750 533 22,700 22,750 614 25,700 25,750 695 28,700 28,750 776

16,750 16,800 453 19,750 19,800 534 22,750 22,800 615 25,750 25,800 696 28,750 28,800 777 16,800 16,850 454 19,800 19,850 535 22,800 22,850 616 25,800 25,850 697 28,800 28,850 778 16,850 16,900 456 19,850 19,900 537 22,850 22,900 618 25,850 25,900 699 28,850 28,900 780 16,900 16,950 457 19,900 19,950 538 22,900 22,950 619 25,900 25,950 700 28,900 28,950 781 16,950 17,000 458 19,950 20,000 539 22,950 23,000 620 25,950 26,000 701 28,950 29,000 782

17,000 20,000 23,000 26,000 29,000 17,000 17,050 460 20,000 20,050 541 23,000 23,050 622 26,000 26,050 703 29,000 29,050 784 17,050 17,100 461 20,050 20,100 542 23,050 23,100 623 26,050 26,100 704 29,050 29,100 785 17,100 17,150 462 20,100 20,150 543 23,100 23,150 624 26,100 26,150 705 29,100 29,150 786 17,150 17,200 464 20,150 20,200 545 23,150 23,200 626 26,150 26,200 707 29,150 29,200 788 17,200 17,250 465 20,200 20,250 546 23,200 23,250 627 26,200 26,250 708 29,200 29,250 789

17,250 17,300 466 20,250 20,300 547 23,250 23,300 628 26,250 26,300 709 29,250 29,300 790 17,300 17,350 468 20,300 20,350 549 23,300 23,350 630 26,300 26,350 711 29,300 29,350 792 17,350 17,400 469 20,350 20,400 550 23,350 23,400 631 26,350 26,400 712 29,350 29,400 793 17,400 17,450 470 20,400 20,450 551 23,400 23,450 632 26,400 26,450 713 29,400 29,450 794 17,450 17,500 472 20,450 20,500 553 23,450 23,500 634 26,450 26,500 715 29,450 29,500 796

17,500 17,550 473 20,500 20,550 554 23,500 23,550 635 26,500 26,550 716 29,500 29,550 797 17,550 17,600 475 20,550 20,600 556 23,550 23,600 637 26,550 26,600 718 29,550 29,600 799 17,600 17,650 476 20,600 20,650 557 23,600 23,650 638 26,600 26,650 719 29,600 29,650 800 17,650 17,700 477 20,650 20,700 558 23,650 23,700 639 26,650 26,700 720 29,650 29,700 801 17,700 17,750 479 20,700 20,750 560 23,700 23,750 641 26,700 26,750 722 29,700 29,750 803

17,750 17,800 480 20,750 20,800 561 23,750 23,800 642 26,750 26,800 723 29,750 29,800 804 17,800 17,850 481 20,800 20,850 562 23,800 23,850 643 26,800 26,850 724 29,800 29,850 805 17,850 17,900 483 20,850 20,900 564 23,850 23,900 645 26,850 26,900 726 29,850 29,900 807 17,900 17,950 484 20,900 20,950 565 23,900 23,950 646 26,900 26,950 727 29,900 29,950 808 17,950 18,000 485 20,950 21,000 566 23,950 24,000 647 26,950 27,000 728 29,950 30,000 809 If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than 2023 Anne Arundel County Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . .

35

30,000 33,000 36,000 39,000 42,000 30,000 30,050 811 33,000 33,050 892 36,000 36,050 973 39,000 39,050 1,054 42,000 42,050 1,135 30,050 30,100 812 33,050 33,100 893 36,050 36,100 974 39,050 39,100 1,055 42,050 42,100 1,136 30,100 30,150 813 33,100 33,150 894 36,100 36,150 975 39,100 39,150 1,056 42,100 42,150 1,137 30,150 30,200 815 33,150 33,200 896 36,150 36,200 977 39,150 39,200 1,058 42,150 42,200 1,139 30,200 30,250 816 33,200 33,250 897 36,200 36,250 978 39,200 39,250 1,059 42,200 42,250 1,140

30,250 30,300 817 33,250 33,300 898 36,250 36,300 979 39,250 39,300 1,060 42,250 42,300 1,141 30,300 30,350 819 33,300 33,350 900 36,300 36,350 981 39,300 39,350 1,062 42,300 42,350 1,143 30,350 30,400 820 33,350 33,400 901 36,350 36,400 982 39,350 39,400 1,063 42,350 42,400 1,144 30,400 30,450 821 33,400 33,450 902 36,400 36,450 983 39,400 39,450 1,064 42,400 42,450 1,145 30,450 30,500 823 33,450 33,500 904 36,450 36,500 985 39,450 39,500 1,066 42,450 42,500 1,147

30,500 30,550 824 33,500 33,550 905 36,500 36,550 986 39,500 39,550 1,067 42,500 42,550 1,148 30,550 30,600 826 33,550 33,600 907 36,550 36,600 988 39,550 39,600 1,069 42,550 42,600 1,150 30,600 30,650 827 33,600 33,650 908 36,600 36,650 989 39,600 39,650 1,070 42,600 42,650 1,151 30,650 30,700 828 33,650 33,700 909 36,650 36,700 990 39,650 39,700 1,071 42,650 42,700 1,152 30,700 30,750 830 33,700 33,750 911 36,700 36,750 992 39,700 39,750 1,073 42,700 42,750 1,154

30,750 30,800 831 33,750 33,800 912 36,750 36,800 993 39,750 39,800 1,074 42,750 42,800 1,155 30,800 30,850 832 33,800 33,850 913 36,800 36,850 994 39,800 39,850 1,075 42,800 42,850 1,156 30,850 30,900 834 33,850 33,900 915 36,850 36,900 996 39,850 39,900 1,077 42,850 42,900 1,158 30,900 30,950 835 33,900 33,950 916 36,900 36,950 997 39,900 39,950 1,078 42,900 42,950 1,159 30,950 31,000 836 33,950 34,000 917 36,950 37,000 998 39,950 40,000 1,079 42,950 43,000 1,160

31,000 34,000 37,000 40,000 43,000 31,000 31,050 838 34,000 34,050 919 37,000 37,050 1,000 40,000 40,050 1,081 43,000 43,050 1,162 31,050 31,100 839 34,050 34,100 920 37,050 37,100 1,001 40,050 40,100 1,082 43,050 43,100 1,163 31,100 31,150 840 34,100 34,150 921 37,100 37,150 1,002 40,100 40,150 1,083 43,100 43,150 1,164 31,150 31,200 842 34,150 34,200 923 37,150 37,200 1,004 40,150 40,200 1,085 43,150 43,200 1,166 31,200 31,250 843 34,200 34,250 924 37,200 37,250 1,005 40,200 40,250 1,086 43,200 43,250 1,167

31,250 31,300 844 34,250 34,300 925 37,250 37,300 1,006 40,250 40,300 1,087 43,250 43,300 1,168 31,300 31,350 846 34,300 34,350 927 37,300 37,350 1,008 40,300 40,350 1,089 43,300 43,350 1,170 31,350 31,400 847 34,350 34,400 928 37,350 37,400 1,009 40,350 40,400 1,090 43,350 43,400 1,171 31,400 31,450 848 34,400 34,450 929 37,400 37,450 1,010 40,400 40,450 1,091 43,400 43,450 1,172 31,450 31,500 850 34,450 34,500 931 37,450 37,500 1,012 40,450 40,500 1,093 43,450 43,500 1,174

31,500 31,550 851 34,500 34,550 932 37,500 37,550 1,013 40,500 40,550 1,094 43,500 43,550 1,175 31,550 31,600 853 34,550 34,600 934 37,550 37,600 1,015 40,550 40,600 1,096 43,550 43,600 1,177 31,600 31,650 854 34,600 34,650 935 37,600 37,650 1,016 40,600 40,650 1,097 43,600 43,650 1,178 31,650 31,700 855 34,650 34,700 936 37,650 37,700 1,017 40,650 40,700 1,098 43,650 43,700 1,179 31,700 31,750 857 34,700 34,750 938 37,700 37,750 1,019 40,700 40,750 1,100 43,700 43,750 1,181

31,750 31,800 858 34,750 34,800 939 37,750 37,800 1,020 40,750 40,800 1,101 43,750 43,800 1,182 31,800 31,850 859 34,800 34,850 940 37,800 37,850 1,021 40,800 40,850 1,102 43,800 43,850 1,183 31,850 31,900 861 34,850 34,900 942 37,850 37,900 1,023 40,850 40,900 1,104 43,850 43,900 1,185 31,900 31,950 862 34,900 34,950 943 37,900 37,950 1,024 40,900 40,950 1,105 43,900 43,950 1,186 31,950 32,000 863 34,950 35,000 944 37,950 38,000 1,025 40,950 41,000 1,106 43,950 44,000 1,187

32,000 35,000 38,000 41,000 44,000 32,000 32,050 865 35,000 35,050 946 38,000 38,050 1,027 41,000 41,050 1,108 44,000 44,050 1,189 32,050 32,100 866 35,050 35,100 947 38,050 38,100 1,028 41,050 41,100 1,109 44,050 44,100 1,190 32,100 32,150 867 35,100 35,150 948 38,100 38,150 1,029 41,100 41,150 1,110 44,100 44,150 1,191 32,150 32,200 869 35,150 35,200 950 38,150 38,200 1,031 41,150 41,200 1,112 44,150 44,200 1,193 32,200 32,250 870 35,200 35,250 951 38,200 38,250 1,032 41,200 41,250 1,113 44,200 44,250 1,194

32,250 32,300 871 35,250 35,300 952 38,250 38,300 1,033 41,250 41,300 1,114 44,250 44,300 1,195 32,300 32,350 873 35,300 35,350 954 38,300 38,350 1,035 41,300 41,350 1,116 44,300 44,350 1,197 32,350 32,400 874 35,350 35,400 955 38,350 38,400 1,036 41,350 41,400 1,117 44,350 44,400 1,198 32,400 32,450 875 35,400 35,450 956 38,400 38,450 1,037 41,400 41,450 1,118 44,400 44,450 1,199 32,450 32,500 877 35,450 35,500 958 38,450 38,500 1,039 41,450 41,500 1,120 44,450 44,500 1,201

32,500 32,550 878 35,500 35,550 959 38,500 38,550 1,040 41,500 41,550 1,121 44,500 44,550 1,202 32,550 32,600 880 35,550 35,600 961 38,550 38,600 1,042 41,550 41,600 1,123 44,550 44,600 1,204 32,600 32,650 881 35,600 35,650 962 38,600 38,650 1,043 41,600 41,650 1,124 44,600 44,650 1,205 32,650 32,700 882 35,650 35,700 963 38,650 38,700 1,044 41,650 41,700 1,125 44,650 44,700 1,206 32,700 32,750 884 35,700 35,750 965 38,700 38,750 1,046 41,700 41,750 1,127 44,700 44,750 1,208

32,750 32,800 885 35,750 35,800 966 38,750 38,800 1,047 41,750 41,800 1,128 44,750 44,800 1,209 32,800 32,850 886 35,800 35,850 967 38,800 38,850 1,048 41,800 41,850 1,129 44,800 44,850 1,210 32,850 32,900 888 35,850 35,900 969 38,850 38,900 1,050 41,850 41,900 1,131 44,850 44,900 1,212 32,900 32,950 889 35,900 35,950 970 38,900 38,950 1,051 41,900 41,950 1,132 44,900 44,950 1,213 32,950 33,000 890 35,950 36,000 971 38,950 39,000 1,052 41,950 42,000 1,133 44,950 45,000 1,214 If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than Anne Arundel County tax is . . .

If your taxable net income is. . . If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than 2023 Anne Arundel County Anne Arundel County tax is . . . At least But less than Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . .

36

45,000 48,000 51,000 54,000 57,000 45,000 45,050 1,216 48,000 48,050 1,297 51,000 51,050 1,379 54,000 54,050 1,463 57,000 57,050 1,547 45,050 45,100 1,217 48,050 48,100 1,298 51,050 51,100 1,380 54,050 54,100 1,465 57,050 57,100 1,549 45,100 45,150 1,218 48,100 48,150 1,299 51,100 51,150 1,382 54,100 54,150 1,466 57,100 57,150 1,550 45,150 45,200 1,220 48,150 48,200 1,301 51,150 51,200 1,383 54,150 54,200 1,467 57,150 57,200 1,552 45,200 45,250 1,221 48,200 48,250 1,302 51,200 51,250 1,384 54,200 54,250 1,469 57,200 57,250 1,553

45,250 45,300 1,222 48,250 48,300 1,303 51,250 51,300 1,386 54,250 54,300 1,470 57,250 57,300 1,554 45,300 45,350 1,224 48,300 48,350 1,305 51,300 51,350 1,387 54,300 54,350 1,472 57,300 57,350 1,556 45,350 45,400 1,225 48,350 48,400 1,306 51,350 51,400 1,389 54,350 54,400 1,473 57,350 57,400 1,557 45,400 45,450 1,226 48,400 48,450 1,307 51,400 51,450 1,390 54,400 54,450 1,474 57,400 57,450 1,559 45,450 45,500 1,228 48,450 48,500 1,309 51,450 51,500 1,391 54,450 54,500 1,476 57,450 57,500 1,560

45,500 45,550 1,229 48,500 48,550 1,310 51,500 51,550 1,393 54,500 54,550 1,477 57,500 57,550 1,561 45,550 45,600 1,231 48,550 48,600 1,312 51,550 51,600 1,394 54,550 54,600 1,479 57,550 57,600 1,563 45,600 45,650 1,232 48,600 48,650 1,313 51,600 51,650 1,396 54,600 54,650 1,480 57,600 57,650 1,564 45,650 45,700 1,233 48,650 48,700 1,314 51,650 51,700 1,397 54,650 54,700 1,481 57,650 57,700 1,566 45,700 45,750 1,235 48,700 48,750 1,316 51,700 51,750 1,398 54,700 54,750 1,483 57,700 57,750 1,567

45,750 45,800 1,236 48,750 48,800 1,317 51,750 51,800 1,400 54,750 54,800 1,484 57,750 57,800 1,568 45,800 45,850 1,237 48,800 48,850 1,318 51,800 51,850 1,401 54,800 54,850 1,486 57,800 57,850 1,570 45,850 45,900 1,239 48,850 48,900 1,320 51,850 51,900 1,403 54,850 54,900 1,487 57,850 57,900 1,571 45,900 45,950 1,240 48,900 48,950 1,321 51,900 51,950 1,404 54,900 54,950 1,488 57,900 57,950 1,573 45,950 46,000 1,241 48,950 49,000 1,322 51,950 52,000 1,405 54,950 55,000 1,490 57,950 58,000 1,574

46,000 49,000 52,000 55,000 58,000 46,000 46,050 1,243 49,000 49,050 1,324 52,000 52,050 1,407 55,000 55,050 1,491 58,000 58,050 1,576 46,050 46,100 1,244 49,050 49,100 1,325 52,050 52,100 1,408 55,050 55,100 1,493 58,050 58,100 1,577 46,100 46,150 1,245 49,100 49,150 1,326 52,100 52,150 1,410 55,100 55,150 1,494 58,100 58,150 1,578 46,150 46,200 1,247 49,150 49,200 1,328 52,150 52,200 1,411 55,150 55,200 1,495 58,150 58,200 1,580 46,200 46,250 1,248 49,200 49,250 1,329 52,200 52,250 1,413 55,200 55,250 1,497 58,200 58,250 1,581

46,250 46,300 1,249 49,250 49,300 1,330 52,250 52,300 1,414 55,250 55,300 1,498 58,250 58,300 1,583 46,300 46,350 1,251 49,300 49,350 1,332 52,300 52,350 1,415 55,300 55,350 1,500 58,300 58,350 1,584 46,350 46,400 1,252 49,350 49,400 1,333 52,350 52,400 1,417 55,350 55,400 1,501 58,350 58,400 1,585 46,400 46,450 1,253 49,400 49,450 1,334 52,400 52,450 1,418 55,400 55,450 1,502 58,400 58,450 1,587 46,450 46,500 1,255 49,450 49,500 1,336 52,450 52,500 1,420 55,450 55,500 1,504 58,450 58,500 1,588

46,500 46,550 1,256 49,500 49,550 1,337 52,500 52,550 1,421 55,500 55,550 1,505 58,500 58,550 1,590 46,550 46,600 1,258 49,550 49,600 1,339 52,550 52,600 1,422 55,550 55,600 1,507 58,550 58,600 1,591 46,600 46,650 1,259 49,600 49,650 1,340 52,600 52,650 1,424 55,600 55,650 1,508 58,600 58,650 1,592 46,650 46,700 1,260 49,650 49,700 1,341 52,650 52,700 1,425 55,650 55,700 1,509 58,650 58,700 1,594 46,700 46,750 1,262 49,700 49,750 1,343 52,700 52,750 1,427 55,700 55,750 1,511 58,700 58,750 1,595

46,750 46,800 1,263 49,750 49,800 1,344 52,750 52,800 1,428 55,750 55,800 1,512 58,750 58,800 1,597 46,800 46,850 1,264 49,800 49,850 1,345 52,800 52,850 1,429 55,800 55,850 1,514 58,800 58,850 1,598 46,850 46,900 1,266 49,850 49,900 1,347 52,850 52,900 1,431 55,850 55,900 1,515 58,850 58,900 1,599 46,900 46,950 1,267 49,900 49,950 1,348 52,900 52,950 1,432 55,900 55,950 1,516 58,900 58,950 1,601 46,950 47,000 1,268 49,950 50,000 1,349 52,950 53,000 1,434 55,950 56,000 1,518 58,950 59,000 1,602

47,000 50,000 53,000 56,000 59,000 47,000 47,050 1,270 50,000 50,050 1,351 53,000 53,050 1,435 56,000 56,050 1,519 59,000 59,050 1,604 47,050 47,100 1,271 50,050 50,100 1,352 53,050 53,100 1,436 56,050 56,100 1,521 59,050 59,100 1,605 47,100 47,150 1,272 50,100 50,150 1,354 53,100 53,150 1,438 56,100 56,150 1,522 59,100 59,150 1,606 47,150 47,200 1,274 50,150 50,200 1,355 53,150 53,200 1,439 56,150 56,200 1,524 59,150 59,200 1,608 47,200 47,250 1,275 50,200 50,250 1,356 53,200 53,250 1,441 56,200 56,250 1,525 59,200 59,250 1,609

47,250 47,300 1,276 50,250 50,300 1,358 53,250 53,300 1,442 56,250 56,300 1,526 59,250 59,300 1,611 47,300 47,350 1,278 50,300 50,350 1,359 53,300 53,350 1,443 56,300 56,350 1,528 59,300 59,350 1,612 47,350 47,400 1,279 50,350 50,400 1,361 53,350 53,400 1,445 56,350 56,400 1,529 59,350 59,400 1,613 47,400 47,450 1,280 50,400 50,450 1,362 53,400 53,450 1,446 56,400 56,450 1,531 59,400 59,450 1,615 47,450 47,500 1,282 50,450 50,500 1,363 53,450 53,500 1,448 56,450 56,500 1,532 59,450 59,500 1,616

47,500 47,550 1,283 50,500 50,550 1,365 53,500 53,550 1,449 56,500 56,550 1,533 59,500 59,550 1,618 47,550 47,600 1,285 50,550 50,600 1,366 53,550 53,600 1,450 56,550 56,600 1,535 59,550 59,600 1,619 47,600 47,650 1,286 50,600 50,650 1,368 53,600 53,650 1,452 56,600 56,650 1,536 59,600 59,650 1,620 47,650 47,700 1,287 50,650 50,700 1,369 53,650 53,700 1,453 56,650 56,700 1,538 59,650 59,700 1,622 47,700 47,750 1,289 50,700 50,750 1,370 53,700 53,750 1,455 56,700 56,750 1,539 59,700 59,750 1,623

47,750 47,800 1,290 50,750 50,800 1,372 53,750 53,800 1,456 56,750 56,800 1,540 59,750 59,800 1,625 47,800 47,850 1,291 50,800 50,850 1,373 53,800 53,850 1,457 56,800 56,850 1,542 59,800 59,850 1,626 47,850 47,900 1,293 50,850 50,900 1,375 53,850 53,900 1,459 56,850 56,900 1,543 59,850 59,900 1,627 47,900 47,950 1,294 50,900 50,950 1,376 53,900 53,950 1,460 56,900 56,950 1,545 59,900 59,950 1,629 47,950 48,000 1,295 50,950 51,000 1,377 53,950 54,000 1,462 56,950 57,000 1,546 59,950 60,000 1,630 If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than 2023 Anne Arundel County Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . .

37

60,000 63,000 66,000 69,000 72,000 60,000 60,050 1,632 63,000 63,050 1,716 66,000 66,050 1,800 69,000 69,050 1,885 72,000 72,050 1,969 60,050 60,100 1,633 63,050 63,100 1,717 66,050 66,100 1,802 69,050 69,100 1,886 72,050 72,100 1,970 60,100 60,150 1,635 63,100 63,150 1,719 66,100 66,150 1,803 69,100 69,150 1,887 72,100 72,150 1,972 60,150 60,200 1,636 63,150 63,200 1,720 66,150 66,200 1,805 69,150 69,200 1,889 72,150 72,200 1,973 60,200 60,250 1,637 63,200 63,250 1,722 66,200 66,250 1,806 69,200 69,250 1,890 72,200 72,250 1,975

60,250 60,300 1,639 63,250 63,300 1,723 66,250 66,300 1,807 69,250 69,300 1,892 72,250 72,300 1,976 60,300 60,350 1,640 63,300 63,350 1,724 66,300 66,350 1,809 69,300 69,350 1,893 72,300 72,350 1,977 60,350 60,400 1,642 63,350 63,400 1,726 66,350 66,400 1,810 69,350 69,400 1,894 72,350 72,400 1,979 60,400 60,450 1,643 63,400 63,450 1,727 66,400 66,450 1,812 69,400 69,450 1,896 72,400 72,450 1,980 60,450 60,500 1,644 63,450 63,500 1,729 66,450 66,500 1,813 69,450 69,500 1,897 72,450 72,500 1,982

60,500 60,550 1,646 63,500 63,550 1,730 66,500 66,550 1,814 69,500 69,550 1,899 72,500 72,550 1,983 60,550 60,600 1,647 63,550 63,600 1,731 66,550 66,600 1,816 69,550 69,600 1,900 72,550 72,600 1,984 60,600 60,650 1,649 63,600 63,650 1,733 66,600 66,650 1,817 69,600 69,650 1,901 72,600 72,650 1,986 60,650 60,700 1,650 63,650 63,700 1,734 66,650 66,700 1,819 69,650 69,700 1,903 72,650 72,700 1,987 60,700 60,750 1,651 63,700 63,750 1,736 66,700 66,750 1,820 69,700 69,750 1,904 72,700 72,750 1,989

60,750 60,800 1,653 63,750 63,800 1,737 66,750 66,800 1,821 69,750 69,800 1,906 72,750 72,800 1,990 60,800 60,850 1,654 63,800 63,850 1,738 66,800 66,850 1,823 69,800 69,850 1,907 72,800 72,850 1,991 60,850 60,900 1,656 63,850 63,900 1,740 66,850 66,900 1,824 69,850 69,900 1,908 72,850 72,900 1,993 60,900 60,950 1,657 63,900 63,950 1,741 66,900 66,950 1,826 69,900 69,950 1,910 72,900 72,950 1,994 60,950 61,000 1,658 63,950 64,000 1,743 66,950 67,000 1,827 69,950 70,000 1,911 72,950 73,000 1,996

61,000 64,000 67,000 70,000 73,000 61,000 61,050 1,660 64,000 64,050 1,744 67,000 67,050 1,828 70,000 70,050 1,913 73,000 73,050 1,997 61,050 61,100 1,661 64,050 64,100 1,746 67,050 67,100 1,830 70,050 70,100 1,914 73,050 73,100 1,998 61,100 61,150 1,663 64,100 64,150 1,747 67,100 67,150 1,831 70,100 70,150 1,916 73,100 73,150 2,000 61,150 61,200 1,664 64,150 64,200 1,748 67,150 67,200 1,833 70,150 70,200 1,917 73,150 73,200 2,001 61,200 61,250 1,665 64,200 64,250 1,750 67,200 67,250 1,834 70,200 70,250 1,918 73,200 73,250 2,003

61,250 61,300 1,667 64,250 64,300 1,751 67,250 67,300 1,835 70,250 70,300 1,920 73,250 73,300 2,004 61,300 61,350 1,668 64,300 64,350 1,753 67,300 67,350 1,837 70,300 70,350 1,921 73,300 73,350 2,005 61,350 61,400 1,670 64,350 64,400 1,754 67,350 67,400 1,838 70,350 70,400 1,923 73,350 73,400 2,007 61,400 61,450 1,671 64,400 64,450 1,755 67,400 67,450 1,840 70,400 70,450 1,924 73,400 73,450 2,008 61,450 61,500 1,672 64,450 64,500 1,757 67,450 67,500 1,841 70,450 70,500 1,925 73,450 73,500 2,010

61,500 61,550 1,674 64,500 64,550 1,758 67,500 67,550 1,842 70,500 70,550 1,927 73,500 73,550 2,011 61,550 61,600 1,675 64,550 64,600 1,760 67,550 67,600 1,844 70,550 70,600 1,928 73,550 73,600 2,012 61,600 61,650 1,677 64,600 64,650 1,761 67,600 67,650 1,845 70,600 70,650 1,930 73,600 73,650 2,014 61,650 61,700 1,678 64,650 64,700 1,762 67,650 67,700 1,847 70,650 70,700 1,931 73,650 73,700 2,015 61,700 61,750 1,679 64,700 64,750 1,764 67,700 67,750 1,848 70,700 70,750 1,932 73,700 73,750 2,017

61,750 61,800 1,681 64,750 64,800 1,765 67,750 67,800 1,849 70,750 70,800 1,934 73,750 73,800 2,018 61,800 61,850 1,682 64,800 64,850 1,767 67,800 67,850 1,851 70,800 70,850 1,935 73,800 73,850 2,019 61,850 61,900 1,684 64,850 64,900 1,768 67,850 67,900 1,852 70,850 70,900 1,937 73,850 73,900 2,021 61,900 61,950 1,685 64,900 64,950 1,769 67,900 67,950 1,854 70,900 70,950 1,938 73,900 73,950 2,022 61,950 62,000 1,686 64,950 65,000 1,771 67,950 68,000 1,855 70,950 71,000 1,939 73,950 74,000 2,024

62,000 65,000 68,000 71,000 74,000 62,000 62,050 1,688 65,000 65,050 1,772 68,000 68,050 1,857 71,000 71,050 1,941 74,000 74,050 2,025 62,050 62,100 1,689 65,050 65,100 1,774 68,050 68,100 1,858 71,050 71,100 1,942 74,050 74,100 2,027 62,100 62,150 1,691 65,100 65,150 1,775 68,100 68,150 1,859 71,100 71,150 1,944 74,100 74,150 2,028 62,150 62,200 1,692 65,150 65,200 1,776 68,150 68,200 1,861 71,150 71,200 1,945 74,150 74,200 2,029 62,200 62,250 1,694 65,200 65,250 1,778 68,200 68,250 1,862 71,200 71,250 1,946 74,200 74,250 2,031

62,250 62,300 1,695 65,250 65,300 1,779 68,250 68,300 1,864 71,250 71,300 1,948 74,250 74,300 2,032 62,300 62,350 1,696 65,300 65,350 1,781 68,300 68,350 1,865 71,300 71,350 1,949 74,300 74,350 2,034 62,350 62,400 1,698 65,350 65,400 1,782 68,350 68,400 1,866 71,350 71,400 1,951 74,350 74,400 2,035 62,400 62,450 1,699 65,400 65,450 1,783 68,400 68,450 1,868 71,400 71,450 1,952 74,400 74,450 2,036 62,450 62,500 1,701 65,450 65,500 1,785 68,450 68,500 1,869 71,450 71,500 1,953 74,450 74,500 2,038

62,500 62,550 1,702 65,500 65,550 1,786 68,500 68,550 1,871 71,500 71,550 1,955 74,500 74,550 2,039 62,550 62,600 1,703 65,550 65,600 1,788 68,550 68,600 1,872 71,550 71,600 1,956 74,550 74,600 2,041 62,600 62,650 1,705 65,600 65,650 1,789 68,600 68,650 1,873 71,600 71,650 1,958 74,600 74,650 2,042 62,650 62,700 1,706 65,650 65,700 1,790 68,650 68,700 1,875 71,650 71,700 1,959 74,650 74,700 2,043 62,700 62,750 1,708 65,700 65,750 1,792 68,700 68,750 1,876 71,700 71,750 1,960 74,700 74,750 2,045

62,750 62,800 1,709 65,750 65,800 1,793 68,750 68,800 1,878 71,750 71,800 1,962 74,750 74,800 2,046 62,800 62,850 1,710 65,800 65,850 1,795 68,800 68,850 1,879 71,800 71,850 1,963 74,800 74,850 2,048 62,850 62,900 1,712 65,850 65,900 1,796 68,850 68,900 1,880 71,850 71,900 1,965 74,850 74,900 2,049 62,900 62,950 1,713 65,900 65,950 1,797 68,900 68,950 1,882 71,900 71,950 1,966 74,900 74,950 2,050 62,950 63,000 1,715 65,950 66,000 1,799 68,950 69,000 1,883 71,950 72,000 1,967 74,950 75,000 2,052 2023 Anne Arundel County If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . .

38

75,000 78,000 81,000 84,000 87,000 75,000 75,050 2,053 78,000 78,050 2,138 81,000 81,050 2,222 84,000 84,050 2,306 87,000 87,050 2,390 75,050 75,100 2,055 78,050 78,100 2,139 81,050 81,100 2,223 84,050 84,100 2,308 87,050 87,100 2,392 75,100 75,150 2,056 78,100 78,150 2,140 81,100 81,150 2,225 84,100 84,150 2,309 87,100 87,150 2,393 75,150 75,200 2,057 78,150 78,200 2,142 81,150 81,200 2,226 84,150 84,200 2,310 87,150 87,200 2,395 75,200 75,250 2,059 78,200 78,250 2,143 81,200 81,250 2,227 84,200 84,250 2,312 87,200 87,250 2,396

75,250 75,300 2,060 78,250 78,300 2,145 81,250 81,300 2,229 84,250 84,300 2,313 87,250 87,300 2,397 75,300 75,350 2,062 78,300 78,350 2,146 81,300 81,350 2,230 84,300 84,350 2,315 87,300 87,350 2,399 75,350 75,400 2,063 78,350 78,400 2,147 81,350 81,400 2,232 84,350 84,400 2,316 87,350 87,400 2,400 75,400 75,450 2,064 78,400 78,450 2,149 81,400 81,450 2,233 84,400 84,450 2,317 87,400 87,450 2,402 75,450 75,500 2,066 78,450 78,500 2,150 81,450 81,500 2,234 84,450 84,500 2,319 87,450 87,500 2,403

75,500 75,550 2,067 78,500 78,550 2,152 81,500 81,550 2,236 84,500 84,550 2,320 87,500 87,550 2,404 75,550 75,600 2,069 78,550 78,600 2,153 81,550 81,600 2,237 84,550 84,600 2,322 87,550 87,600 2,406 75,600 75,650 2,070 78,600 78,650 2,154 81,600 81,650 2,239 84,600 84,650 2,323 87,600 87,650 2,407 75,650 75,700 2,071 78,650 78,700 2,156 81,650 81,700 2,240 84,650 84,700 2,324 87,650 87,700 2,409 75,700 75,750 2,073 78,700 78,750 2,157 81,700 81,750 2,241 84,700 84,750 2,326 87,700 87,750 2,410

75,750 75,800 2,074 78,750 78,800 2,159 81,750 81,800 2,243 84,750 84,800 2,327 87,750 87,800 2,411 75,800 75,850 2,076 78,800 78,850 2,160 81,800 81,850 2,244 84,800 84,850 2,329 87,800 87,850 2,413 75,850 75,900 2,077 78,850 78,900 2,161 81,850 81,900 2,246 84,850 84,900 2,330 87,850 87,900 2,414 75,900 75,950 2,078 78,900 78,950 2,163 81,900 81,950 2,247 84,900 84,950 2,331 87,900 87,950 2,416 75,950 76,000 2,080 78,950 79,000 2,164 81,950 82,000 2,248 84,950 85,000 2,333 87,950 88,000 2,417

76,000 79,000 82,000 85,000 88,000 76,000 76,050 2,081 79,000 79,050 2,166 82,000 82,050 2,250 85,000 85,050 2,334 88,000 88,050 2,419 76,050 76,100 2,083 79,050 79,100 2,167 82,050 82,100 2,251 85,050 85,100 2,336 88,050 88,100 2,420 76,100 76,150 2,084 79,100 79,150 2,168 82,100 82,150 2,253 85,100 85,150 2,337 88,100 88,150 2,421 76,150 76,200 2,086 79,150 79,200 2,170 82,150 82,200 2,254 85,150 85,200 2,338 88,150 88,200 2,423 76,200 76,250 2,087 79,200 79,250 2,171 82,200 82,250 2,256 85,200 85,250 2,340 88,200 88,250 2,424

76,250 76,300 2,088 79,250 79,300 2,173 82,250 82,300 2,257 85,250 85,300 2,341 88,250 88,300 2,426 76,300 76,350 2,090 79,300 79,350 2,174 82,300 82,350 2,258 85,300 85,350 2,343 88,300 88,350 2,427 76,350 76,400 2,091 79,350 79,400 2,175 82,350 82,400 2,260 85,350 85,400 2,344 88,350 88,400 2,428 76,400 76,450 2,093 79,400 79,450 2,177 82,400 82,450 2,261 85,400 85,450 2,345 88,400 88,450 2,430 76,450 76,500 2,094 79,450 79,500 2,178 82,450 82,500 2,263 85,450 85,500 2,347 88,450 88,500 2,431

76,500 76,550 2,095 79,500 79,550 2,180 82,500 82,550 2,264 85,500 85,550 2,348 88,500 88,550 2,433 76,550 76,600 2,097 79,550 79,600 2,181 82,550 82,600 2,265 85,550 85,600 2,350 88,550 88,600 2,434 76,600 76,650 2,098 79,600 79,650 2,182 82,600 82,650 2,267 85,600 85,650 2,351 88,600 88,650 2,435 76,650 76,700 2,100 79,650 79,700 2,184 82,650 82,700 2,268 85,650 85,700 2,352 88,650 88,700 2,437 76,700 76,750 2,101 79,700 79,750 2,185 82,700 82,750 2,270 85,700 85,750 2,354 88,700 88,750 2,438

76,750 76,800 2,102 79,750 79,800 2,187 82,750 82,800 2,271 85,750 85,800 2,355 88,750 88,800 2,440 76,800 76,850 2,104 79,800 79,850 2,188 82,800 82,850 2,272 85,800 85,850 2,357 88,800 88,850 2,441 76,850 76,900 2,105 79,850 79,900 2,189 82,850 82,900 2,274 85,850 85,900 2,358 88,850 88,900 2,442 76,900 76,950 2,107 79,900 79,950 2,191 82,900 82,950 2,275 85,900 85,950 2,359 88,900 88,950 2,444 76,950 77,000 2,108 79,950 80,000 2,192 82,950 83,000 2,277 85,950 86,000 2,361 88,950 89,000 2,445

77,000 80,000 83,000 86,000 89,000 77,000 77,050 2,109 80,000 80,050 2,194 83,000 83,050 2,278 86,000 86,050 2,362 89,000 89,050 2,447 77,050 77,100 2,111 80,050 80,100 2,195 83,050 83,100 2,279 86,050 86,100 2,364 89,050 89,100 2,448 77,100 77,150 2,112 80,100 80,150 2,197 83,100 83,150 2,281 86,100 86,150 2,365 89,100 89,150 2,449 77,150 77,200 2,114 80,150 80,200 2,198 83,150 83,200 2,282 86,150 86,200 2,367 89,150 89,200 2,451 77,200 77,250 2,115 80,200 80,250 2,199 83,200 83,250 2,284 86,200 86,250 2,368 89,200 89,250 2,452

77,250 77,300 2,116 80,250 80,300 2,201 83,250 83,300 2,285 86,250 86,300 2,369 89,250 89,300 2,454 77,300 77,350 2,118 80,300 80,350 2,202 83,300 83,350 2,286 86,300 86,350 2,371 89,300 89,350 2,455 77,350 77,400 2,119 80,350 80,400 2,204 83,350 83,400 2,288 86,350 86,400 2,372 89,350 89,400 2,456 77,400 77,450 2,121 80,400 80,450 2,205 83,400 83,450 2,289 86,400 86,450 2,374 89,400 89,450 2,458 77,450 77,500 2,122 80,450 80,500 2,206 83,450 83,500 2,291 86,450 86,500 2,375 89,450 89,500 2,459

77,500 77,550 2,123 80,500 80,550 2,208 83,500 83,550 2,292 86,500 86,550 2,376 89,500 89,550 2,461 77,550 77,600 2,125 80,550 80,600 2,209 83,550 83,600 2,293 86,550 86,600 2,378 89,550 89,600 2,462 77,600 77,650 2,126 80,600 80,650 2,211 83,600 83,650 2,295 86,600 86,650 2,379 89,600 89,650 2,463 77,650 77,700 2,128 80,650 80,700 2,212 83,650 83,700 2,296 86,650 86,700 2,381 89,650 89,700 2,465 77,700 77,750 2,129 80,700 80,750 2,213 83,700 83,750 2,298 86,700 86,750 2,382 89,700 89,750 2,466

77,750 77,800 2,130 80,750 80,800 2,215 83,750 83,800 2,299 86,750 86,800 2,383 89,750 89,800 2,468 77,800 77,850 2,132 80,800 80,850 2,216 83,800 83,850 2,300 86,800 86,850 2,385 89,800 89,850 2,469 77,850 77,900 2,133 80,850 80,900 2,218 83,850 83,900 2,302 86,850 86,900 2,386 89,850 89,900 2,470 77,900 77,950 2,135 80,900 80,950 2,219 83,900 83,950 2,303 86,900 86,950 2,388 89,900 89,950 2,472 77,950 78,000 2,136 80,950 81,000 2,220 83,950 84,000 2,305 86,950 87,000 2,389 89,950 90,000 2,473 2023 Anne Arundel County If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . .

39

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

91,000 93,000 95,000 97,000 99,000 90,000 90,050 2,475 90,050 90,100 2,476 90,100 90,150 2,478 90,150 90,200 2,479 90,200 90,250 2,480

90,250 90,300 2,482 90,300 90,350 2,483 90,350 90,400 2,485 90,400 90,450 2,486 90,450 90,500 2,487

90,500 90,550 2,489 90,550 90,600 2,490 90,600 90,650 2,492 90,650 90,700 2,493 90,700 90,750 2,494

90,750 90,800 2,496 90,800 90,850 2,497 90,850 90,900 2,499 90,900 90,950 2,500 90,950 91,000 2,501 91,000 91,050 2,503 91,050 91,100 2,504 91,100 91,150 2,506 91,150 91,200 2,507 91,200 91,250 2,508

91,250 91,300 2,510 91,300 91,350 2,511 91,350 91,400 2,513 91,400 91,450 2,514 91,450 91,500 2,515

91,500 91,550 2,517 91,550 91,600 2,518 91,600 91,650 2,520 91,650 91,700 2,521 91,700 91,750 2,522

91,750 91,800 2,524 91,800 91,850 2,525 91,850 91,900 2,527 91,900 91,950 2,528 91,950 92,000 2,529 92,000 92,050 2,531 92,050 92,100 2,532 92,100 92,150 2,534 92,150 92,200 2,535 92,200 92,250 2,537

92,250 92,300 2,538 92,300 92,350 2,539 92,350 92,400 2,541 92,400 92,450 2,542 92,450 92,500 2,544

92,500 92,550 2,545 92,550 92,600 2,546 92,600 92,650 2,548 92,650 92,700 2,549 92,700 92,750 2,551

92,750 92,800 2,552 92,800 92,850 2,553 92,850 92,900 2,555 92,900 92,950 2,556 92,950 93,000 2,558 94,000 94,050 2,587 94,050 94,100 2,589 94,100 94,150 2,590 94,150 94,200 2,591 94,200 94,250 2,593

94,250 94,300 2,594 94,300 94,350 2,596 94,350 94,400 2,597 94,400 94,450 2,598 94,450 94,500 2,600

94,500 94,550 2,601 94,550 94,600 2,603 94,600 94,650 2,604 94,650 94,700 2,605 94,700 94,750 2,607

94,750 94,800 2,608 94,800 94,850 2,610 94,850 94,900 2,611 94,900 94,950 2,612 94,950 95,000 2,614 93,000 93,050 2,559 93,050 93,100 2,560 93,100 93,150 2,562 93,150 93,200 2,563 93,200 93,250 2,565

93,250 93,300 2,566 93,300 93,350 2,567 93,350 93,400 2,569 93,400 93,450 2,570 93,450 93,500 2,572

93,500 93,550 2,573 93,550 93,600 2,574 93,600 93,650 2,576 93,650 93,700 2,577 93,700 93,750 2,579

93,750 93,800 2,580 93,800 93,850 2,581 93,850 93,900 2,583 93,900 93,950 2,584 93,950 94,000 2,586 95,000 95,050 2,615 95,050 95,100 2,617 95,100 95,150 2,618 95,150 95,200 2,619 95,200 95,250 2,621

95,250 95,300 2,622 95,300 95,350 2,624 95,350 95,400 2,625 95,400 95,450 2,626 95,450 95,500 2,628

95,500 95,550 2,629 95,550 95,600 2,631 95,600 95,650 2,632 95,650 95,700 2,633 95,700 95,750 2,635

95,750 95,800 2,636 95,800 95,850 2,638 95,850 95,900 2,639 95,900 95,950 2,640 95,950 96,000 2,642 97,000 97,050 2,671 97,050 97,100 2,673 97,100 97,150 2,674 97,150 97,200 2,676 97,200 97,250 2,677

97,250 97,300 2,678 97,300 97,350 2,680 97,350 97,400 2,681 97,400 97,450 2,683 97,450 97,500 2,684

97,500 97,550 2,685 97,550 97,600 2,687 97,600 97,650 2,688 97,650 97,700 2,690 97,700 97,750 2,691

97,750 97,800 2,692 97,800 97,850 2,694 97,850 97,900 2,695 97,900 97,950 2,697 97,950 98,000 2,698 99,000 99,050 2,728 99,050 99,100 2,729 99,100 99,150 2,730 99,150 99,200 2,732 99,200 99,250 2,733

99,250 99,300 2,735 99,300 99,350 2,736 99,350 99,400 2,737 99,400 99,450 2,739 99,450 99,500 2,740

99,500 99,550 2,742 99,550 99,600 2,743 99,600 99,650 2,744 99,650 99,700 2,746 99,700 99,750 2,747

99,750 99,800 2,749 99,800 99,850 2,750 99,850 99,900 2,751 99,900 99,950 2,753 99,950 100,000 2,754 96,000 96,050 2643 96,050 96,100 2645 96,100 96,150 2646 96,150 96,200 2648 96,200 96,250 2649

96,250 96,300 2650 96,300 96,350 2652 96,350 96,400 2653 96,400 96,450 2655 96,450 96,500 2656

96,500 96,550 2657 96,550 96,600 2659 96,600 96,650 2660 96,650 96,700 2662 96,700 96,750 2663

96,750 96,800 2664 96,800 96,850 2666 96,850 96,900 2667 96,900 96,950 2669 96,950 97,000 2670 98,000 98,050 2,700 98,050 98,100 2,701 98,100 98,150 2,702 98,150 98,200 2,704 98,200 98,250 2,705

98,250 98,300 2,707 98,300 98,350 2,708 98,350 98,400 2,709 98,400 98,450 2,711 98,450 98,500 2,712

98,500 98,550 2,714 98,550 98,600 2,715 98,600 98,650 2,716 98,650 98,700 2,718 98,700 98,750 2,719

98,750 98,800 2,721 98,800 98,850 2,722 98,850 98,900 2,723 98,900 98,950 2,725 98,950 99,000 2,726 If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . At least But less than If your taxable net income is. . . But less than At least If your taxable net income is. . . At least But less than Use the Anne Arundel County tax computation worksheet schedule (19D) below if your taxable net income is $100,000 or more. Taxable Net Income If Line 20 of Form 502 is (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 Anne Arundel County Tax Add (e) and (f). Enter result here and on Line 28 of Form 502 2023 Anne Arundel County Over $100,000 $ $ 100,000.00 $ x .0281 $ $ 2,755 $ Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . . Anne Arundel County tax is . . .

40 Estimated Tax Worksheet Instructions Purpose of declaration. The filing of a declaration of esti­ mated 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, lot­ teries 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, 2024. The remaining quarterly payments are due June 15, 2024, September 15, 2024 and January 15, 2025. You may pay the total estimated tax with your first payment. 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 2023 income tax (Form 502 or 505), you may apply all or part of the over­ payment to your 2024 estimated tax. If the over­payment ap­ plied 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 2024 tax. The worksheet is designed to develop an estimate of your 2024 Maryland and local in­ come tax. Be as accurate as you can in forecasting your 2024 income. You may use your 2023 income tax as a guide, but if you will receive more income than you did in 2023, 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 2024 Maryland taxes may use the Nonresident Estimate Tax Calculator at marylandtaxes.gov. Specific Instructions Line 1. Total income expected in 2024 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 ad­ justed 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 $1,700, enter $1,700; if the amount is between $1,700 and $2,550, enter that amount; if the amount is more than $2,550, enter $2,550. If Filing Status 2, 4, 5: If the amount computed is less than $3,450, enter $3,450; if the amount is between $3,450 and $5,150, enter that amount; if the amount is more than $5,150, enter $5,150. 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 tax­ payer 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 Surviving Spouse 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)

41 For taxpayers filing Joint Returns, Head of Household, or for Qualifying Surviving Spouse. 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. . . . . . . . . .0303

Anne Arundel County. . . . See below*

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

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

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

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

Cecil County . . . . . . . . . . . .0275

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

Dorchester County. . . . . . . .0320

Frederick County. . . . . . . See below**

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 . . . . . . . .0300

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

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

Washington County . . . . . . .0295

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, 2025, you may file and pay the balance of tax due on or before January 31, 2025. NOTE * Anne Arundel Co. The local tax rates for taxable year

2024 are as follows: For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, the local tax rates are as follows: (1) .0270 of Maryland taxable income of $1 through $50,000; (2) .0281 of Maryland taxable income of $50,001 through $400,000; and (3) .0320 of Maryland taxable income of over $400,000; For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, the local tax rates are as follows: (1) .0270 of Maryland taxable income of $1 through $75,000; (2) .0281 of Maryland taxable income of $75,001 through $480,000; and (3) .0320 of Maryland taxable income over $480,000. ** Frederick Co. The local tax rates for tax year 2024

are as follows: For taxpayers with filing statuses of single, married filing separately and dependent taxpayer, the local tax rates are as follows: (1) .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000; (2) .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $50,000; (3) .0296 for taxpayers who have a net taxable income between $50,001 and not exceeding $150,000; and (4) .0320 for taxpayers who have a net taxable income of $150,001 or more; For taxpayers with filing statuses of married filing jointly, head of household, or qualified surviving spouse, the local tax rates are as follows: (1) .0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000; (2) .0275 for taxpayers who have a net taxable income between $25,001 and not exceeding $100,000; (3) .0296 for tax payers who have a net taxable income between $100,001 and not exceeding $250,000; and (4) .0320 for taxpayers who have a net taxable income of $250,001 or more. 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 2024 declaration and full payment of the estimated tax are due on or before January 15, 2025. 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, 2025. Changes in income or exemptions. Your situation may not require you to file a declara­tion on April 15, 2024. 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 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 2024 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 marylandtaxes.gov/online-services/individuals.php ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit marylandtaxes.gov. PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW)

42 Payment by check or money order. Make your check or money order pay­able to Comptroller of Maryland. Use blue or black ink. You must include the social security number/ITIN of the taxpayer if filing individually, if filing jointly, you must include the social security number/ITIN of the primary taxpayer on the check or money order. Failure to include this information will delay the processing of your payment. DO NOT SEND CASH. File and pay your estimated tax online. Scan the above QR code with your mobile phone or tablet’s QR Reader. Free readers are available at your favorite APP store. 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, 2024, (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 inter­ est charges in addition to the tax. See “Will penalties and interest be owed?”. 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, 2024. 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 marylandtaxes.gov. When should Form PV be mailed without a payment? Never. When requesting an extension beyond six months: 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 infor­ mation, visit marylandtaxes.gov. When to file: If you owe any tax, file Form PV along with your payment on or before April 15, 2024. If you are filing on a fiscal year basis, file by the regular due date of your return. If any due date falls on a Saturday, Sunday or legal holiday, the return and payment must be filed by the next business day. How to file: For an extension request with payment, use electronic funds withdrawal (direct debit) from savings or check­ ing account, or to make payment(s) by credit card, visit marylandtaxes.gov; otherwise, make check or money order payable to: COMPTROLLER OF MARYLAND. For returns filed with payments, attach check or money order to Form PV. Make check or money order payable to Comptroller of Maryland. On your check or money order, you must include the Social Security number/Individual Taxpayer Identification Number of the taxpayer if filing individually. If filing jointly, you must include the Social Security number/ITIN of the primary taxpayer, tax type, and tax year on the check/money order. Failure to in­ clude this information will delay the processing of your payment. Mail to: Payment Processing

PO Box 8888

Annapolis, MD 21401-8888 Will penalties and interest be owed? 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 as­ sessed on the tax. When should I include a copy of Form PV if I am requesting an extension of time to file? Only include Form PV with Form 502, 505, or 515 if you are filing an extension request along with a payment by check or money order. If you are making an extension payment electronically, you do not need to include Form PV. Do not include Form PV to re­ quest an extension if you are not making an extension payment. For assistance: • Visit 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 marylandtaxes.gov/online-services/individuals.php. PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW)

43 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 2022 overpayment credited to your 2023 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 2022. . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2024 (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 2024 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 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 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: marylandtaxes.gov Check the REGISTRATION SEARCH on the Maryland Department of Labor at: dllr.state.md.us/license/taxprep Check the LICENSE SEARCH for CPAs on the Maryland Department of Labor at: dllr.state.md.us/license/cpa/ Check the ACTIVE STATUS for attorneys on the Maryland Courts at: mdcourts.gov/lawyers/attylist.html GET YOUR 1099-G ELECTRONICALLY Visit 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 marylandtaxes.gov.

iv State of Maryland General Fund Expenditures For Fiscal Year Ending June 30, 2022 - Expressed in Thousands Public Education $9,424,764 45.26% Health, Hospitals and Mental Hygiene $5,783,897 27.77% Other $4,664,570 22.40% Public Safety and Correctional Services $951,494 4.57% Total $20,824,725 100%

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 dat.maryland.gov. The deadline for filing a Homeowners’ Tax Credit application is generally October 1, 2024. 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 dat.maryland.gov. The filing deadline for the Renter’s Program is October 1, 2024. 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 additional information regarding property tax credits and exemptions, visit the State Department of Assessments and Taxation website at dat.maryland.gov. 2023 COMBINED GROSS HOUSEHOLD INCOME 2023 COMBINED GROSS HOUSEHOLD INCOME 2023 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: MONDAY, APRIL 15, 2024 TAX INFORMATION AND ASSISTANCE Visit marylandtaxes.gov or call 1-800-638-2937 or from Central Maryland 410-260-7980 SCHEDULE AN APPOINTMENT ONLY Free tax assistance is available. Schedule your virtual or in- person appointment by visiting the Comptroller’s website at marylandtaxes.gov. All appointments are available, Monday- Friday, 8:30 a.m. – 4:30 p.m. except for State Holidays. Click the Locations tab and scroll down to make your virtual or in-person appointment. 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, 2024. During this period, telephone assistance is available from 8:30 a.m. until 6:00 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 We’re moving in early 2024! Please confirm location prior to your visit by calling 1-800-638-2937. • State Office Building 301 W. Preston Street, Room 206 Baltimore, MD 21201-2326 • New office 7 St. Paul Street Ground Floor Baltimore, MD 21202 Cumberland 3 Pershing St., Ste. 101 Cumberland, MD 21502-3042 Elkton Upper Chesapeake Corporate Center 103 Chesapeake Blvd., Ste. D Elkton, MD 21921-6313 Frederick Courthouse/Multiservice Center 100 W. Patrick St. Room 2603 Frederick, MD 21701-5646 Greenbelt 6401 Golden Triangle Dr., Ste. 100 Greenbelt, MD 20770-3201 Hagerstown Crystal Building 1850 Dual Hwy., Ste. 201 Hagerstown, MD 21740-6686 Salisbury Sea Gull Square 1306 South Salisbury Blvd., Ste. 182 Salisbury, MD 21801-6846 Towson Hampton Plaza 300 East Joppa Rd., Ste. PL 1A Towson, MD 21286-3020 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