00 00 00 00 00 00 00 00 00 00 00 00 00 00 COM/RAD-012 08/24 INCOME TAX CREDITS FOR INDIVIDUALS Attach to your tax return. MARYLAND FORM 502CR 2024 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 2024 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 2024 08/24 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 name of 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: • $470 for those insured who are 40 or less, as of 12/31/24 • $500 for those insured who are over age 40, as of 12/31/24 Add the amounts in Column E and enter the total on Line 5 (total) and on Part AA, Line 5.

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 2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2024 08/24 Page 3 NAME SSN PART G – VENISON DONATION TAX CREDIT 1. Enter the amount up to $75 per donated deer of qualified expenses to butcher and process an antlerless deer for human consumption. Enter here and on Part AA, Line 7. This credit is limited. See Instructions. Number of antlerless deer donated ____ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 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 2023. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. Enter the amount from Part G, Line 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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.

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 NAME SSN MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS Attach to your tax return. COM/RAD-012 2024 08/24 Page 4 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. Maryland Historic Revitalization 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 5a. Completed Projects 5b. Phased Projects Total Credit Claimed for Completed and Phased Projects (add Lines 5a. and 5b. Enter the result on Line 5.).

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 2021 (See Instructions). Enter this amount on Line 21a of Form 502, Line 32d of Form 505, or Line 33a of Form 515 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 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.

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, Venison Donation, Community Investment, Endow Maryland, Precep­tors in Areas with Health Care Workforce Shortages, Independent Living, Endowments 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, Maryland Historic Revitalization, 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 resi­ dent 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 addba––ck required for the portion of the credit for taxes paid to another state that represents tax an out-of-state 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. MARYLAND FORM 502CR 2024 COM/RAD-012 08/24 INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS Page 1

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. LOCAL TAX RATE The local tax rate used on Line 8 to compute the local tax is the rate applicable to the revised taxable net income on Line 3. See Resident Booklet Instruction 19 for more information on local tax rates. PART B - CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES **For Maryland Residents Only** If you were a Maryland resident eligible for a Child and De­ pendent Care Credit on your federal income tax return for tax year 2024, 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 ad­ justed gross incomes above $169,900* for married filing joint and $109,300* for all other filing statuses. Use the CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES CHART on next page 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 2024. 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 $59,400* STOP, you are not eligible for this refundable tax credit. If you are filing a Joint return and your FAGI is greater than $89,100* STOP, you are not eligible for this refundable tax credit. . 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 amount is 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 2024. 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 applies to in­ dividuals who: a. Currently hold a standard professional certificate or advanced professional certificate; b. Are employed by a county/city board of education in Maryland, a state or local correctional facility, or a juvenile correc­ tional 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 Children's Center; the Baltimore City Juvenile Justice Center; the Charles H. Hickey, Jr. School; the Cheltenham Youth Facility; the Lower East­ ern 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 fa­ cility 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 tuition 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 buoy­ ant 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 limitation 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 your­ self, 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 12/31/24 $470 40 or less $500 over 40 years 1. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2024 COM/RAD-012 08/24 Page 2

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 $103,001 0.2016 $158,001 $161,001 $103,001 $104,001 0.1984 $161,001 $164,001 $104,001 $105,001 0.1952 $164,001 $167,001 $105,001 $106,001 0.1920 $167,001 $169,901 $106,001 $107,001 0.1888 --- --- $107,001 $108,001 0.1856 --- --- $108,001 $109,001 0.1824 --- --- $109,001 $109,301 0.1792 --- --- $109,301 and up 0.0000 $169,901 and up MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2024 COM/RAD-012 08/24 Page 3

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. • 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 2023. 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- VENISON DONATION TAX CREDIT Individuals who hunt and harvest antlerless deer and then do- nate the processed meat to an organization exempt from taxa­ tion under § 501(c)(3) of the Internal Revenue Code may claim a credit against their State personal income tax. The credit amount is $75 per donated deer. The maximum credit amount is $300 unless the individual harvested the deer in accordance with a Deer Management Permit. No portion of the credit can be carried forward or exceed the amount incurred to butcher and process the donated deer. All individuals who claim the credit must comply with State hunting laws and regulations. The cred­ it may be claimed on Part G of Form 502CR. 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 2023 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 2023. 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. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2024 COM/RAD-012 08/24 Page 4

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 2023. Line 2 Enter the amount of approved donation to a qualified permanent endowment fund. 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 addition 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 individ­ ual in a postgraduate medical training program in Maryland with a licensed physician who meets the qualifications as a pre­ ceptor. 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 min­ imum of three rotations, each consisting of 100 hours of com­ munity-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 credit, a nurse practitioner or licensed physician must have worked in an area of Maryland identified as having a health care workforce 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. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2024 COM/RAD-012 08/24 Page 5

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 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 fed­ eral 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).

Note: Unless otherwise indicated, part-year residents are not required to prorate the credit amount. 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 multiple 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 Commis­ sion. Note: A copy of the required certification from the Maryland Higher Education Commis­ sion must be included with Form 502CR. “Quali­ fied 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 out­ standing 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 Commission 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 recipi­ ents 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 sec­ tion shall be recaptured if the individual does not use MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2024 COM/RAD-012 08/24 Page 6

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 MARYLAND HISTORIC REVITALIZATION 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: 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 additional informa­ tion, see Administrative Release 40. LINE 5 CATALYTIC REVITALIZATION PROJECTS AND

HISTORIC REVITALIZATION TAX CREDIT This is a refundable income tax credit for substan­ tial 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 fa­ cility, or military facility. The Secretary of Housing and Community Development (SHCD)administers the credit and issues certificates to projects. Certificates may be issued as a single tax credit certifi­ cate on completion of the project or on completion of a phase for a phased project. On Line 5a, for 5 consecutive taxable years beginning with the taxable year in which the Catalytic Revitaliza­ tion Project is completed, enter the amount equal to 20% of the final credit certificate issued by DHCD upon completion of the project. On Line 5b, enter the amount equal to 100% of the final credit certificate issued by DHCD for the completion of a phase of the phased Catalytic Revitalization Project. On Line 5, enter the total amount (add Lines 5a. and 5b.) of all Catalytic Revitalization Projects and Historic Revitalization Tax Credits claimed for the current tax­ able year. 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. See worksheet on next page for Refundable Child Tax Credit worksheet. MARYLAND FORM 502CR INCOME TAX CREDITS FOR INDIVIDUALS INSTRUCTIONS 2024 COM/RAD-012 08/24 Page 7

REFUNDABLE CHILD TAX CREDIT WORKSHEET (21C) YOU MAY CLAIM 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’ distributive 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.

PART DD - RECAPTURE OF PREVIOUSLY CLAIMED CREDIT If you: (1) received a student loan debt relief tax credit certifi­ cate in tax year 2021, (2) claimed the credit on your 2021 return, AND (3) did not use the entire amount of the credit to repay student loan debt or failed to 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 2024. 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 2024 COM/RAD-012 08/24 Page 8

Scan to check your refund status after filing. Brooke E. Lierman, Comptroller NONRESIDENT TAX FORMS & INSTRUCTIONS For filing personal income taxes for nonresident individuals

i INSTRUCTION PAGE

Filing Information. . . . . . . . . . . . . . . . . . . . . . . . . i - ii 1. WHAT FORM TO FILE?. . . . . . . . . . . . . . . . . . . . . . . . 1 2. NONRESIDENT, RESIDENT AND PART-YEAR RESIDENT.1 3. WHAT INCOME IS TAXABLE OR REPORTABLE. . . . . . . . 1 4. WHO MUST FILE?. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5. USE OF FEDERAL RETURN. . . . . . . . . . . . . . . . . . . . . 2 6. NAME AND ADDRESS . . . . . . . . . . . . . . . . . . . . . . . . 2 7. SOCIAL SECURITY NUMBER. . . . . . . . . . . . . . . . . . . 3 8. FILING STATUS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 9. RESIDENCE INFORMATION . . . . . . . . . . . . . . . . . . . . 4 10. EXEMPTIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 11. INCOME AND ADJUSTMENTS. . . . . . . . . . . . . . . . . . . 5 12. ADDITIONS TO INCOME . . . . . . . . . . . . . . . . . . . . . . 5 13. SUBTRACTIONS FROM INCOME. . . . . . . . . . . . . . . . . 6 14. ADJUSTED GROSS INCOME FACTOR. . . . . . . . . . . . . . 9 15. STANDARD DEDUCTION . . . . . . . . . . . . . . . . . . . . . . 9 16. ITEMIZED DEDUCTIONS. . . . . . . . . . . . . . . . . . . . . 10 17. EXEMPTION ALLOWANCE COMPUTATION . . . . . . . . . 10 18. FIGURE YOUR MARYLAND TAXABLE INCOME. . . . . . . 10 19. FIGURE YOUR MARYLAND TAX. . . . . . . . . . . . . . . . . 10 20. POVERTY LEVEL AND OTHER CREDITS FOR INDIVIDUALS AND BUSINESSES . . . . . . . . . . . . . . . 10 21. TOTAL MARYLAND TAX AND CONTRIBUTION. . . . . . . 11 22. TAXES PAID AND REFUNDABLE CREDITS . . . . . . . . . 12 23. OVERPAYMENT OR BALANCE DUE. . . . . . . . . . . . . . . 12 24. TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS . . . . . . . . . . . . . . 14 25. ELECTRONIC FILING, MAILING AND PAYMENT INSTRUCTIONS AND DEADLINES. . . . . . . . . . . . . . . 14 26. FISCAL YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 27. SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS. 15 28. PART-YEAR RESIDENTS. . . . . . . . . . . . . . . . . . . . . 15 29. PASS-THROUGH ENTITIES. . . . . . . . . . . . . . . . . . . . 16 30. FILING RETURN OF DECEASED TAXPAYER. . . . . . . . . 16 31. AMENDED RETURNS. . . . . . . . . . . . . . . . . . . . . . . . 16 • TAX TABLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 • TAX COMPUTATION WORKSHEET SCHEDULES . . . . . 21 DUE DATE: TUESDAY, APRIL 15, 2025 For free Maryland tax help visit marylandtaxes.gov or call 1-800-638-2937 or from Central Maryland 410-260-7980 February 1 - April 15, 2025 8:30 a.m. until 6:00 p.m., Monday through Friday Email tax questions anytime to: taxhelp@marylandtaxes.gov NEW FOR 2024 New Subtraction Modifications: There are two new sub­ traction modifications and two updated subtraction modifica­ tions. For more information, see Instruction 13 (Line 23, Code Letters uu., va., yd., and ye.). New Addition Modifications: There are no new addition modifications. Tax Credits (individual/business): There are two new tax credits and two that have been updated. See Instruction 20. • Police Auxiliary and Reserve Volunteers Subtrac­ tion Modification – Senate Bill 108/House Bill 646: This bill combines the existing subtraction fo volunteer fire, rescue, or emergency medical services with the existing subtraction for police auxiliary or reserve volunteers. The subtraction amount for all volunteers is $7,000. Reporting requirements remain the same for qualifying organizations. • Donations to Diaper Banks and Other Charitable Entities Sunset Extension – House Bill 490: This bill extends the sunset date of the diaper bank income tax subtraction through tax year 2026. • Law Enforcement Officers and Fire Fighters Death Benefit Subtraction Modification – Senate Bill 897/ House Bill 1064: This emergency bill expands the exist­ ing subtraction to include a payment of a death benefit under a collective bargaining agreement from a Maryland county or municipality to the beneficiary of a law enforce­ ment officer or firefighter who has died in the line of duty. • Maryland Protecting Opportunities and Region­ al Trade (PORT) Act – Senate Bill 1188/House Bill 1526: This bill creates a new subtraction for benefit pay­ ments made to an individual or family member of an indi­ vidual injured or killed in the collapse of the Francis Scott Key Bridge and for tuition assistance provided to students through the Fallen Transportation Workers Scholarship Fund. • Horse Racing Facility Ownership and Construction – House Bill 1524: This bill amends the subtraction for income recognized before, on, or after June 1, 2024, from the sale of property within or the expenditure of govern­ ment funds on Laurel Park in Anne Arundel County, Pim­ lico Race Course in Baltimore City, or Bowie Race Course Training Center in Prince George’s County. • Venison Donation Income Tax Credit – Senate Bill 440/House Bill 447: This bill provides an income tax credit for up to $75 per deer ($300 maximum) in expenses incurred to butcher and process an antlerless deer for hu­ man consumption if harvested and donated to an §501(c) (3) nonprofit organization. The total annual credit may ex­ ceed $300 if the individual has a deer management per­ mit. • Catalytic Revitalization Tax Credit Alteration – Sen­ ate Bill 394: This bill specifies the credit certificate may now be issued by the Department of Housing and Commu­ nity Development in one of two ways: (1) for a project issued a single tax credit on completion, the taxpayer may claim a credit of 20% of the amount stated on the certificate for 5 consecutive years; and (2) for a phased project issued on completion of a phase, the taxpayer may claim 100% of the amount stated on the certificate. Use blue or black ink when completing your forms and checks. To avoid delays in the processing of your return: • Do not use pencil or ink of any other color. • Do not print returns on colored paper. • Do not write on, staple or punch holes in the barcode.

ii ELECTRONIC FILING OPTIONS: • Go Green! eFile saves paper. In addition, you will receive your refund faster, receive an acknowledgement that your return has been received, and if you owe - you can extend your payment date until April 30th if you both eFile and make your payment electronically. • Security: Your information is transmitted securely when you choose to file electronically. It is protected by several se­ curity measures such as multiple firewalls, state of the art threat detection and encrypted transmissions. • PC Retail Software: Check the software requirements to determine eFile eligibility before you purchase commercial off-the-shelf software. Use software or link directly to a pro­ vider site to prepare and file your return electronically. Read this before filling out your forms • eFile: Ask your professional tax preparer to eFile your re­ turn. 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 mary­ landtaxes.gov.. • IRS Free File: Free Internet filing is available for federal income tax returns, however, some income limitations may apply. Visit www.irs.gov for eligibility. • Fees for state tax returns also may apply. • Payment Options: Payment by electronic funds withdraw­ al (direct debit) is available if you file electronically. If you choose this option, you have until April 30th to make your payment. • Bill Pay Electronic Payments: If your paper or electronic tax return has a balance due, you may pay electronically at https://interactive.marylandtaxes.gov/Individuals/ Payment/. The amount you designate will be debited from your bank or financial institution on the date that you choose. • ALTERNATIVE PAYMENT METHODS: For alternative methods of payment, such as a credit card, visit marylandtaxes.gov. • For Administrative Releases: Visit https://www.mary­ landtaxes.gov/pros/admin-releases/index.php • Estimated tax payments: You may file and pay your 2024 estimated taxes electronically. When you use our iFile program, we give you the ability to make a single estimated tax payment, as well as providing the con­ venience of scheduling all of your payments at one time. These scheduled payments will be deducted from your bank account on the dates that you specify. Visit https://www.marylandtaxes.gov/individual/tax- compliance/estimated-tax-payments-for-ind.php Additional Information: • Need an extension? If you don’t owe additional tax and re­ quested an extension of time to file your federal return, you don’t need to request a separate Maryland extension – it’s automatic. If you do not qualify for the automatic extension, make your request online at https://www.maryland­ taxes.gov/individual/tax-compliance/estimated-tax- payments-for-ind.php or TeleFile your extension request by calling 410-260-7829. • You can contribute to four programs on your return: The Chesapeake Bay and Endangered Species Fund, the De­ velopmental Disabilities Services and Support Fund, the Mary­ land Cancer Fund, and the Fair Campaign Financing Fund. Privacy act information The Tax-General Article of the Annotated Code of Maryland authorizes the Comptroller of Maryland to request information on tax returns to administer the income tax laws of Maryland, including determination and collection of correct taxes. Code Section 10-804 provides that you must include your Social Security Number on the return you file. This is so we know who you are and can process your return and papers. If you fail to provide all or part of the requested information, then exemptions, exclusions, credits, deductions or adjustments may be disallowed and you may owe more tax. In addition, the law provides penalties for failing to supply information required by law or regulations.

You may look at any records held by the Comptroller of Mary­ land which contain personal information about you. You may inspect such records, and you have certain rights to amend or correct them. As authorized by law, information furnished to the Comptrol­ ler of Maryland may be given to the United States Internal Revenue Service, a proper official of any state that exchanges tax information with Maryland and to an officer of this State having a right to the information in that officer’s official ca­ pacity. The information may be obtained in accordance with a proper legislative or judicial order.

1 NONRESIDENT INCOME TAX RETURN INSTRUCTIONS MARYLAND FORM 505 2024 1 WHAT FORM TO FILE? IF YOU ARE A: YOU SHOULD FILE: Taxpayer whose permanent home (domicile) is a state other than Maryland, you are a nonresident, unless you are a statutory resident. Form 505 Nonresident Return Taxpayer who maintains a place of abode (that is, a place to live) for more than six (6) months of the tax year in Maryland and you are physically present in Maryland for 183 days or more, you are a statutory resident. Form 502 Resident Return Taxpayer who began or ended legal residence in Maryland during the tax year, you must file as a resident for that portion of the year during which you maintained Maryland residence, even if less than six (6) months. Form 502 Resident Return Nonresident of Maryland but received salary, wages or other compensation for personal services performed in any Maryland county or Baltimore City and you lived in a jurisdiction that imposes a local or earnings tax on Maryland residents. NOTE: If you have other income subject to Maryland tax, you must also file Form 505. (For further information and forms, call 410-260-7980.) Form 515 Nonresident Local Tax Return Taxpayer who moved into or out of Maryland during the tax year and received income from Maryland sources while you were a nonresident of Maryland. Form 505 Nonresident Return and Form 502 Resident Return DUE DATE Your return is due by April 15, 2025. If you are a fiscal year taxpayer, see Instruction 26. If any due date falls on a Saturday, Sunday, or legal holiday, the return must be filed by the next business day. COMPLETING THE RETURN You must write legibly using blue or black ink when completing your return. DO NOT use pencil or red ink. Submit the original return, not a photocopy. If no entry is needed for a specific line, leave blank. Do not enter words such as “none” or “zero” and do not draw a line to indicate no entry. If you do not follow these instructions, you may cause a delay in the processing of your return. You may round off all cents to the nearest whole dollar. Fifty cents and above should be rounded to the next higher dollar. To speed up the processing of your tax refund, consider filing electronically. You must file within three years of the original due date to receive any refund. For more information, visit marylandtaxes.gov. Mail your return to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 Private Delivery Services If you wish to send your items by a private delivery service (such as FedEx or UPS) instead of the U.S. Postal Service, use the following address: Private Delivery Service Address: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 410-260-7980 ELECTRONIC FILING INSTRUCTIONS The instructions in this booklet are designed specifically for filers of paper returns. If you are filing electronically and these instructions differ from the instructions for the electronic method being used, you should comply with the instructions for that method. Free internet filing is available for Maryland income tax returns. Visit https://www.marylandtaxes.gov/online-services/index.php and select iFile. Software vendors and preparers should refer to the e-file handbook for their instructions. 2 NONRESIDENT, RESIDENT AND PART- YEAR RESIDENT. You are a nonresident if you are not a resident under any of the conditions listed below: You are a resident if your permanent home is in Maryland (the law refers to this as your domicile) or your home is outside Maryland but you maintained a place of abode (that is a place to live) in Maryland for more than six (6) months (183 days) of the tax year and you are physically present in Maryland for 183 days or more (you are a ­statutory resident). You are a part-year resident if you established or abandoned legal residence during the tax year. If you are an active duty military member, see Instruction 27. 3 WHAT INCOME IS TAXABLE OR REPORTABLE? A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived from tangible property, real or personal, permanently located in Maryland (whether received directly or from a fiduciary) and on income from a business, trade, profession or occupation carried on in Maryland and on all gambling winnings derived from Maryland sources. Adjustments to federal gross income and losses not allocable to Maryland may not be used to reduce Maryland income. You are required to file even if the net Maryland income is a loss. 4 WHO MUST FILE? In general, you must file this return if: • You are a nonresident of Maryland, • AND, you are required to file a federal return based upon the income levels in Table 1 or 2, • AND, you received income from sources within Maryland.

2 SUBSTITUTE FORMS You may file your Maryland income tax return on a computer- prepared or computer-generated substitute form provided the form is approved in advance by the Revenue Administration Division. The fact that a software package is available for retail purchase does not guarantee that it has been approved for use. For additional information or to see a list of Approved Software Vendors for Maryland Substitute forms visit marylandtaxes.gov/pros/approved-vendors.php. PENALTIES There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing a false or fraudulent return, or making a false certification. Penalties may include civil fines, criminal fines, and imprisonment. In addition, interest is charged on amounts not paid. To collect unpaid taxes, the Comptroller is authorized to seize the salary, wages, or property of delinquent taxpayers. Remember, if your federal gross income is more than the federal minimum filing requirement for your filing status, you are required to file a Maryland return, even if the income attributable to Maryland is less than the federal filing requirement. MINIMUM FILING LEVEL TABLES TABLE 1 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 Single person (including dependent taxpayers) . . 14,600 Joint Return . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,200 Married persons filing separately . . . . . . . . . . . . 14,600 Head of Household . . . . . . . . . . . . . . . . . . . . . . 21,900 Qualifying Surviving Spouse . . . . . . . . . . . . . . . .29,200 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single, age 65 or over. . . . . . . . . . . . . . . . . . . . 16,550 Joint Return, one spouse, age 65 or over. . . . . . . 30,750 Joint Return, both spouses, age 65 or over . . . . . 32,300 Married persons filing separately, age 65 or over. 14,600 Head of Household, age 65 or over. . . . . . . . . . . 23,850 Qualifying Surviving Spouse, age 65 or over . . . . 30,750 TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN a. Add up all of your federal gross income to determine your total income. Gross income is defined in the Internal Rev­ enue Code and, in general, consists of all income from any source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If any modification or deduction reduces your gross income below the minimum filing level, you are still required to file. IRS Publication 525 provides additional information on taxable and nontaxable income. b. Do not include Social Security or railroad retirement ben­ efits in your total income. c. Add to your total income any Maryland additions to income. Do not include any additions related to non-Maryland in­ come or loss. (See Instruction 12.) This is your Maryland gross income. d. If you are a dependent taxpayer, add to your total income any Maryland additions and subtract any Maryland subtrac­ tions and non-Maryland Income. (See Instructions 12 and 13.) This is your Maryland gross income. e. You must file a Maryland return if your Maryland gross in­ come equals or exceeds the income levels in Table 1. f. If you or your spouse is 65 or over, use Table 2, “Minimum Filing Levels for Taxpayers 65 or over.” g. You must also file a Maryland return if you have Maryland income tax liability resulting from credits you claimed in a previous year that are subject to recapture. (See Instruc­ tion for Line 32.c.) IF YOU ARE A NONRESIDENT, YOU ARE NOT REQUIRED TO FILE A MARYLAND RETURN IF: • Your Maryland gross income is less than the minimum filing level for your filing status; OR • You had no income from Maryland sources; OR • You reside in the District of Columbia, Virginia or West Vir­ ginia and had only wages from Maryland. See Instruction 11 for additional information; OR • You reside in a local jurisdiction in Pennsylvania, which does not impose an income or earnings tax against Maryland resi­ dents, and had only wages from Maryland. See Instruction 11 for additional information. MARYLAND TAX WITHHELD IN ERROR If Maryland tax was withheld from your income, you must file to obtain a refund of the withholding. Complete all of the information at the top of the form through the filing status, residence information and exemption areas. Check the box provided to the right of the residence information for you to indicate your withholding was withheld in error. Enter your federal adjusted gross income on Line 17 in both columns 1 and 3 and Line 24. Then complete Lines 43-47, 49 and 51. Sign the return and attach withholding statements (Forms W-2 and/or 1099) showing the Maryland tax withheld equal to the refund you are claiming. Your return is then complete. You must file within three years of the original due date to receive any refund. 5 USE OF FEDERAL RETURN. First complete your 2024 federal income tax return and schedules. You will need the information from your federal return in order to complete your Maryland return. Therefore, complete your federal return before you continue beyond this point. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they were reported on your federal return. If you use a federal Form 1040NR, visit marylandtaxes.gov/individual/income/filing/index. php. All items reported on your Maryland return are subject to verification, audit and revision by the Maryland State Comptroller’s Office. 6 NAME, ADDRESS, COUNTY, CITY, TOWN INFORMATION. Complete the name and address lines at the top of Form 505. Name: Be sure to use your full legal name. This should match the name that appears on your Social Security card. Current Address: Enter your current address using the spaces provided. On Current Mailing Address Line 1, enter the street number and street name of your current address. If using a PO Box address, enter “PO Box” and the PO Box number on Current Mailing Address Line 1. On Current Mailing Address Line 2, if applicable, enter the floor, suite, or apartment number for your current mailing address. If using a PO Box address, leave Current Mailing Address Line 2 blank. Enter City or Town, State and ZIP Code +4. If using a foreign address, complete the lines indicated for Country Name, Province/State/County, and Postal Code.

3 Fill in the area for MARYLAND COUNTY and CITY, TOWN OR TAXING AREA based on where in Maryland you were employed on the last day of the tax period if you earned wages in Maryland (December 31, 2024 for calendar year taxpayers). IF YOU WORKED IN BALTIMORE CITY: Leave the MARYLAND COUNTY line blank. Write “Baltimore City” on the CITY, TOWN OR TAXING AREA line. IF YOU WORKED IN A MARYLAND COUNTY (NOT BALTIMORE CITY): 1. Write the name of the county on the MARY­ LAND COUNTY line. 2. If you worked in one of the taxing areas in a Maryland county, write its name on the CITY, TOWN OR TAXING AREA line. 3. If you did not work in one of the taxing areas within a Maryland county, leave the CITY, TOWN OR TAXING AREA blank. 4. For a list of the localities within Maryland, see the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND. LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code 7 SOCIAL SECURITY NUMBER(S) (SSN). It is important that you enter each digit of your Social Security number in the space provided at the top of your tax return. Missing or unreadable digits will delay the processing of your return. Your name must match the name on your current Social Security card to ensure you receive your personal exemption. If your name does not match the name on your Social Security card, contact the federal Social Security Administration at 800-722-1213, or visit ssa.gov. The Social Security number(s) must be a valid number issued by the Social Security Administration of the United States Government. If you, your spouse, or your dependent do not have a SSN, and are not eligible to get a SSN, you must apply for an Individual Tax Identification Number (ITIN) with the IRS and you should wait until you have received it before you file. Enter it wherever your SSN is requested on the return. A missing or incorrect SSN or ITIN could result in the disallowance of any credits or exemptions you may be entitled to and result in a balance due. A valid SSN or ITIN is required for any claim or exemption for a dependent. If you have a dependent who was placed with you 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 for legal adoption and you do not know their SSN, you must get an Adoption Taxpayer Identification Number (ATIN) for the dependent from the IRS. If your child was born and died in this tax year and you do not have a SSN for the child, complete just the name and relationship of the dependent and enter code 322, in one of the code number boxes located on page 3 of the form; attach a copy of the child’s death certificate to your return. 8 FILING STATUS.

Check the filing status box that matches the filing status you used on your federal return unless you are a dependent taxpayer. If another taxpayer claims you as a dependent on their tax return, your filing status is dependent taxpayer. If married, the dependent taxpayer and spouse must file separate returns. A dependent taxpayer may not claim a personal exemption. Check the box for filing status 6. Generally, if you filed a joint federal return for 2024, you must file a joint Maryland return. Married couples who file joint federal returns may file separate Maryland returns when one spouse is a resident of Maryland and the other spouse is a nonresident of Maryland. If you and your spouse filed separate federal returns you must file separate Maryland Returns. If you filed a federal return with the qualifying surviving spouse status, you must file your Maryland return with the qualifying surviving spouse status. 9 RESIDENCE INFORMATION. Answer ALL the questions and fill in the appropriate boxes. Enter the appropriate two-letter code from the table in the space provided for your state of legal residence. Also list the County and City, Borough or Township (or other local taxing jurisdiction) in which you live. Your state of legal residence is your domicile or permanent home. It is the place you intend to return to after temporary absences. You do not change or abandon a domicile until you establish a new domicile in another state. Military personnel retain their states of legal residence until they take specific action to change the state. Duty assignments alone do not affect legal residence. For additional information, see Administrative Release 37. EXEMPTION AMOUNT CHART (10A) The personal exemption is $3,200. This exemption is reduced once the taxpayer’s federal adjusted gross income exceeds $100,000 ($150,000 if filing joint, head of household, or qualifying surviving spouse with dependent child). This reduction applies to the additional dependency exemptions as well; however it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 13, Line 23, code hh for applicable exemption adjustment. If your FEDERAL ADJUSTED GROSS INCOME is If you will file your tax return Single or Married Filing Separately Each Exemption is Joint, Head of Household or Qualifying Surviving Spouse Each Exemption is Dependent Taxpayer (eligible to be claimed on another taxpayer’s return) Each Exemption is $100,000 or less $3,200 $3,200 $0 Over But not over $100,000 $125,000 $1,600 $3,200 $0 $125,000 $150,000 $800 $3,200 $0 $150,000 $175,000 $0 $1,600 $0 $175,000 $200,000 $0 $800 $0 In excess of $200,000 $0 $0 $0 Alabama - AL Alaska - AK Arizona - AZ Arkansas - AR California - CA Colorado - CO Connecticut - CT Delaware - DE Florida - FL Georgia - GA Hawaii - HI Idaho - ID Illinois - IL Indiana - IN Iowa - IA Kansas - KS Kentucky - KY Louisiana - LA Maine - ME Massachusetts - MA Michigan - MI Minnesota - MN Mississippi - MS Missouri - MO Montana - MT Nebraska - NE Nevada - NV New Hampshire - NH New Jersey - NJ New Mexico - NM New York - NY North Carolina - NC North Dakota - ND Ohio - OH Oklahoma - OK Oregon - OR Pennsylvania - PA Rhode Island - RI South Carolina - SC South Dakota - SD Tennessee - TN Texas - TX Utah - UT Vermont - VT Virginia - VA Washington, DC - DC Washington - WA West Virginia - WV Wisconsin - WI Wyoming - WY Territories and Possessions of the United States American Samoa - AS Guam - GU Northern Mariana Island - MP Puerto Rico - PR U.S. Virgin Islands - VI 10 EXEMPTIONS. Determine what exemptions you are entitled to and complete the appropriate area on the form, including the Social Security Numbers for children and other dependents on Form 502B. EXEMPTIONS ALLOWED You are entitled to claim qualified exemptions on the Maryland return. The amount of your Maryland exemption may be limited by the amount of your federal adjusted gross income. See Exemption Amount Chart. You and your spouse are permitted to claim additional exemptions if, on the last day of the taxable year, you or your spouse is age 65 or older or blind. These additional exemptions are in the amount of $1,000 each. An individual who turns 65 or becomes blind after the last day of the taxable year, but before they file their return, does not qualify for the additional exemption. You must provide the date(s) of birth for all individuals listed on the 502B If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200. Make sure you check both boxes. Enter the number of exemptions in the appropriate boxes based upon your entries in parts A, B, and C of the exemption area of the form. Enter the total number of exemptions in Part D. For Form 505, the number of exemptions for Part C is from Total Dependent Exemptions, Line 3 of Form 502B. NOTE: Form 502B must be completed and attached to Form 505 if you are claiming dependents. The additional $1000 for being over 65 and for blindness, you must be at least 65 or blind on the last day of the taxable year. Someone who turns 65 on or after January 1 but before they file their return does not qualify for the additional $1000. Likewise for blindness. PART-YEAR RETURNS If you are required to file both a resident and nonresident return for tax year 2024, each exemption is limited to a total of $3,200. Your exemptions must be prorated on the resident return and nonresident return based on Maryland income. For more information, see Instruction 28.

5 11 INCOME AND ADJUSTMENTS. Complete Lines 1 through 17 of the Federal Income column using the figures from your federal return. Enter in the Maryland Income column all income or loss that was derived from Maryland sources and enter in the Non-Maryland Income column all income or loss derived from non-Maryland sources. Refunds of state or local income taxes, pensions, annuities, IRA distributions, unemployment compensation and Social Security or Railroad Retirement benefits are not considered to be from Maryland sources for income tax purposes when these items are received by a nonresident of Maryland. Adjustments to federal gross income are not generally applicable to Maryland unless they pertain to business carried on in Maryland or services performed in Maryland. Line 12: Only enter unemployment compensation included in federal adjusted gross income. Special instructions for residents of the following states: The District of Columbia, Pennsylvania or Virginia: If you did not maintain a place of abode in Maryland for more than six months (183 days or more) of 2024, you are exempt from Maryland tax on your Maryland wage and salary income. Enter all wage and salary income in the Non-Maryland Income column of Form 505, even if you earned the income from services performed in Maryland. If you did maintain a place of abode in Maryland for more than six months (183 days or more), you are a statutory resident. Refer to Instruction 1 to see which form you need to file. • West Virginia: Regardless of time spent in Maryland, you should enter all wage and salary income in the Non-Maryland Income column of Form 505. You are exempt from Maryland tax on all of your Maryland wage and salary income, even if you earned the income from services performed in Mary­ land. • If you are a resident of the District of Columbia, Vir­ ginia or West Virginia, and the only income from Maryland sources that you had was from salaries and wages, follow the instructions for Maryland Tax Withheld in Error in In­ struction 4. • If you are a resident of Pittsburgh, Philadelphia or any other local Pennsylvania jurisdiction that imposes a local income or earnings tax on Maryland residents, see the instructions for Form 515. If your local Pennsylvania jurisdiction does not impose such a tax, see Instruction 4. • If you are a resident of one of the previously men­ tioned jurisdictions, and you have Maryland source in­ come from sources other than salaries and wages, you are required to file a Maryland tax return if your gross income is more than the amounts listed in the tables in Instruction 4. Your non-Maryland income will be subtracted from your federal adjusted gross income on Line 6b of Form 505NR.

12 ADDITIONS TO INCOME. Determine which additions to income apply to you. Write the non-Maryland loss and adjustments on Line 18 of Form 505. Include the other additions to income on Line 19 of Form 505, to the extent that they apply to Maryland-source income. Line 18. NON-MARYLAND LOSS AND ADJUSTMENTS. Enter the total amount of non-Maryland losses or adjustments to federal income that were realized or paid attributable to a non-Maryland source. Line 19. OTHER ADDITIONS TO INCOME. If one or more of these apply to your Maryland-source income, enter the total amount on Line 19 and identify each item using the code letter:

CODE LETTER a. Net Maryland additions from Maryland Schedule K-1 (510/511) for your share of income from pass-through entities or fiduciaries not attributable to decoupling. b. Taxable tax preference items from Line 5 of Form 502TP. The items of tax preference are defined in Internal Revenue Code Section 57. If the total of your tax preference items is more than $10,000 ($20,000 for married taxpayers filing joint returns) you must complete and attach Form 502TP, whether or not you are required to file federal Form 6251. c. Total amount of credit(s) claimed in the current tax year to the extent allowed on Form 500CR for the following Business Tax Credits: Enterprise Zone Tax Credit, Maryland Disability Employment Tax Credit, Research and Development Tax Credit, Small Business Research & Development Tax Credit, Maryland Employer Security Clearance Costs Tax Credit* and Endowments of Maryland Historically Black Colleges and Universities Tax Credit. In addition, include any amount deducted as a donation to the extent that the amount of the donation is included in an application for the Endow Maryland Tax Credit on Form 500CR or 502CR.

*Do not include the Small Business First-Year Leasing Costs portion of this credit in this add back. d. Oil percentage depletion allowance claimed under Section 613 of the Internal Revenue Code. e. Income exempt from federal tax by federal law or treaty that is not exempt from Maryland tax

f. Net operating loss deduction to the extent of a double benefit. See Administrative Release 18. g. Pickup contributions of a Maryland State retirement or pension system member. (The pickup amount will be stated separately on your W-2 form (box 14).) See Administrative Release 21. h. The amount claimed and allowed as a deduction for federal income tax purposes for expenses attributable to operating a family day care home or a child care center in Maryland without having the registration or license required by the Family Law Article. i. Any refunds of advanced tuition payments made under the Maryland Prepaid College Trust, that were not used for qualified higher education expenses to the extent the payments were subtracted from federal adjusted gross income and any refunds of contributions made under the Maryland College Investment Plan not used for qualified higher education expenses, to the extent the contributions were subtracted from federal adjusted gross income. See Administrative Release 32. j. 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. k. Net addition modification to Maryland taxable income when the federal special 2-year carryback (farming loss only) period was used for a net operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM. l. The amount deducted on your federal income tax return for Domestic Production Activities attributable to Maryland- source income only. m. Amount deducted on your federal income tax return for tuition and related expenses. Do not include adjustments to income for Educator Expenses or Student Loan Interest deduction. n. 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

6 was not used for the benefit of the designated beneficiary for qualified disability expense, that were subtracted from federal adjusted gross income. o. If you sold or exchanged a property for which you claimed a subtraction modification under Senate Bill 367 (Chapter 231, Acts of 2018) or Senate Bill 580/House Bill 600 (Chapter 544 and Chapter 545, Acts of 2012), enter the amount of the difference between your federal adjusted gross income as reportable under the federal Mortgage Forgiveness Debt Relief Act of 2007 and your federal adjusted gross income as claimed in the taxable year. r. Members of pass-through entities that elected to make payments attributable to members’ share of the 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. cd. Net addition modification to Maryland taxable income resulting from the federal deferral of income arising from business indebtedness discharged by reacquisition of a debt instrument. Complete and attach Form 500DM. dm. Net addition modification from multiple decoupling provisions. See the table at the bottom of Form 500DM and Administrative Release 38. dp. Net addition decoupling modification from a pass-through entity. See Form 500DM and Administrative Release 38.

Line 20. TOTAL ADDITIONS. Add Lines 18 and 19. NOTE: In the event of legislative changes (for example,

emergency legislation or a veto override of legislation

from a prior legislative session) that retroactively

affect tax year 2024, 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 amounts on Lines 22 and 23 of Form 505. Line 22. TAXABLE MILITARY INCOME OF NONRESIDENT. Enter the amount of military pay included in your federal adjusted gross income that you received while in the active service of any branch of the armed forces of the United States. Line 23. SUBTRACTIONS FROM INCOME ON FORM 505SU. Determine which subtractions apply to you and enter the amount for each on Form 505SU. Enter the sum of all applicable subtractions from Form 505SU on Line 23 of Form 505, and enter the code letters that represent the four highest dollar amounts in the code letter boxes. If multiple subtractions apply, be sure to identify all of them on Form 505SU and attach it to your Form 505. Note: If only one of these subtractions applies to you, enter the amount and code letter on Line 23 of Form 505, then the use of Form 505SU may be optional. PART I To the extent that one or more of these items have been included in your federal adjusted gross income, enter the total amount on the appropriate Line in Part I of Form 505SU.

CODE LETTER a. Payments from a pension system to firemen and policemen for job-related injuries or disabilities (but not more than the amount of such payments included in your total income). c. Amount of refunds of state or local income tax included in Line 4 of Form 505. d. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to Maryland (but not more than the amount of such income included in your total income). e. Profit (without regard to losses) from the sale or exchange of bonds issued by Maryland. j. Amount added to your taxable income for the use of an official vehicle used by a member of a state, county or local police or fire department. The amount is stated separately on Form W-2. n. Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by a Maryland county or municipal corporation. r. Amount of interest on U.S. Savings Bonds and other U.S. obligations. Capital gains from the sale or exchange of U.S. obligations should be included on this Line. Dividends from mutual funds that invest in U.S. Government obligations are also exempt from state taxation. However, only that portion of the dividends attributable to interest or capital gain from U.S. Government obligations can be subtracted. Do not subtract income from Government National Mortgage Association securities. See Administrative Releases 10 and 13. s. Amount of interest and dividend income (including capital gain distributions) of a dependent child which the parent has elected to include in the parent's federal gross income under Internal Revenue Code Section 1(g)(7). t. Social Security, Tier I, Tier II and supplemental Railroad Retirement benefits included in your federal adjusted gross income. u. Military Retirement Income. Individuals at least 55 years of age on the last day of the taxable year may claim up to $20,000 of military retirement income, received in the taxable year. Individuals under the age of 55 on the last day of the taxable year may claim up to $12,500 of military retirement income received in the taxable year. Military retirement income means retirement income, including death benefits, received as a result of military service. To qualify, you must have been a member of an active or reserve component of the armed forces of the United States, an active duty member of the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, the Coast and Geodetic Survey, a member of the Maryland National Guard, or the member’s surviving spouse or ex- spouse. w. Lesser of $1,200 or the income subject to Maryland tax of the spouse with the lower income if both spouses have income subject to Maryland tax and you file a joint return. y. Any income of an individual that is related to tangible or intangible property that was seized, misappropriated or lost as a result of the actions or policies of Nazi Germany towards a Holocaust victim. For additional information, visit marylandtaxes.gov or contact Taxpayer Services Division at 410-260-7980. aa. Payments from a pension system, or a death benefit required by a Maryland municipal or county collective bargaining agreement, to the surviving spouse or other beneficiary of a law enforcement officer or firefighter whose death arises out of or in the course of their employment. bb. Net subtraction modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. 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.

7 cd. Net subtraction modification to Maryland taxable income resulting from the federal ratable inclusion of deferred income arising from business indebtedness discharged by reacquisition of a debt instrument. Complete and attach Form 500DM. See Administrative Release 38. dd. Any amount of income derived within any arts and entertainment district by a qualifying residing artist from the publication, production, or sale of an artistic work that the artist wrote, composed or executed. Complete and attach Form 502AE. dm. Net subtraction modification from multiple decoupling provisions. See the table at the bottom of Form 500DM for the line numbers and code letters to use. ee. Amount received as a grant under the Solar Energy Grant program administered by the Maryland Energy Administration. gg. Amount of income for services performed in Maryland by the spouse of a member of the armed services, if the spouse is not domiciled in Maryland and is in Maryland solely to be with the servicemember serving in compliance with military orders, pursuant to the Military Spouses Residency Relief Act. See Administrative Release 1. hh. Exemption Adjustment for high income taxpayers with interest on U.S. obligations. If you have received income from U.S. obligations and your federal adjusted gross income exceeds $100,000 ($150,000 if filing joint, head of household, or qualifying surviving spouse), enter the difference, if any, between the exemption amount based on your federal adjusted gross income and the exemption amount based upon your federal adjusted gross income after subtracting your U.S. obligations using the EXEMPTION ADJUSTMENT WORKSHEET (13A). EXEMPTION ADJUSTMENT WORKSHEET (13A) Line 1: Enter the exemption amount to be

reported on Line 28 of Form 505,

using the chart in Instruction 10 . . $_______________ Line 2: Enter your federal adjusted gross

income as reported in Column 1 of

Line 17 of your Form 505 . . . . . . . $_______________ Line 3: Enter your income from U.S.

obligations to be included in Line 23

of Form 505 . . . . . . . . . . . . . . . . . $_______________ Line 4: Subtract amount on Line 3 from

amount reported in Line 2. . . . . . . $_______________ Line 5: Recalculate your exemption

amount using the chart in

Instruction 10 using the income

from Line 4.

Remember to add your $1,000

exemptions for age and blindness,

if applicable . . . . . . . . . . . . . . . . . $_______________ Line 6: Subtract the exemption amount

calculated in Line 1 from the

exemption amount calculated in

Line 5.

If the amount is less than zero (0),

enter zero (0). If the amount is

zero (0), you have already received

the maximum exemption that you

are entitled to claim on Form 505 . $_______________ If the amount is greater than zero (0), enter this amount as a subtraction on Line hh of Form 505SU. Example: Pat and Chris Jones had a federal adjusted gross income of $180,000. They also had $40,000 in interest from U.S. Savings Bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 10, they found that the exemption amount on their Maryland return (based upon $180,000 of income) was $2,400 ($800 for three exemptions). If it were not for the $40,000 of U.S. Savings Bonds, their federal adjusted gross income would have been $140,000 and their exemption amount would have been $9,600 ($3,200 for three exemptions). Therefore, Pat and Chris Jones are entitled to claim a subtraction of $7,200 ($9,600 - $2,400) on Line hh of Form 505SU. ii. Interest on any Build America Bond that is included in your federal adjusted income. See Administrative Release 13. jj. Gain resulting from a payment from the Maryland Department of Transportation as a result of the acquisition of a portion of the property on which your principal residence is located. mm. Amount received by a claimant for noneconomic damages as a result of a claim of unlawful discrimination under Internal Revenue Code Section 62(e). nn. Amount of student loan indebtedness discharged. Attach a copy of the notice stating that the loans have been discharged. oo. Any amount included in federal adjusted gross income for: 1) the value of any medal given by the International Olympic Committee, the International Paralympic Committee, the Special Olympics International Committee, or the International Committee of Sports for the Deaf; and 2) any prize money or honoraria received from the United States Olympic Committee from a performance at the Olympic Games, the Paralympic Games, the Special Olympic Games, or the Deaflympic Games. qq. Amount of qualified principal residence indebtedness included in federal adjusted gross income that was allowable as an exclusion under the Mortgage Forgiveness Debt Relief Act of 2007, as amended. The subtraction may not exceed $100,000 for taxpayers who file single or married filing separately, and may not exceed $200,000 for married filing joint, head of household, or qualifying surviving spouse). Qualified principal residence indebtedness is debt used to buy, build or substantially improve your principal residence, or to refinance debt incurred for those purposes but only if the debt is secured by the home. rr. Any amount included in federal adjusted gross income for the first $50,000 of compensation received by an individual during the taxable year in exchange for the sale of a perpetual conservation easement on real property located in the State of Maryland. If filing a joint return, each individual may claim up to the maximum amount allowed. xc. Any amount included in federal adjusted gross income as a result of a distribution to a designated beneficiary from a Maryland ABLE account, unless it is a refund or nonqualified distribution. Designated beneficiary means a designated beneficiary as defined in § 18–19C–01 of the Education Article. xe. An amount included in federal adjusted gross income contributed by the State into an investment account under § 18-19A-04.1 of the Education Article during the taxable year. This includes amounts included in federal adjusted gross income contributed by the State into an investment account under the Maryland College Investment Plan. uu. Income related to the sale or redevelopment of race courses in Maryland. For income realized prior to June 1, 2024, the subtraction includes the following: (1) the amount of gain recognized as a result of the (direct or indirect) sale of property within Laurel Park in Anne Arundel County, Pimlico Race Course in Baltimore City, and Bowie Race Course Training Center in Prince George’s County; and (2) the amount of income recognized as a result of any expenditure of funds (directly or indirectly) by the State of Maryland, Baltimore City, or Anne Arundel County with respect to the Laurel Park site or Pimlico site. For income realized on or after June 1, 2024, the subtraction includes the following:

8 xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland Prepaid College Trust. See Administrative Release 32. xb. Up to $2,500 per contributor per beneficiary of the total of all amounts contributed to investment accounts under the Maryland College Investment Plan. This subtraction modification may not be claimed if the account holder received a State contribution under § 18-19A-04.1 of the Education Article during the taxable year. xd. Up to $2,500 per ABLE account contributor per beneficiary of the total of all amounts contributed under the Maryland ABLE Program. Subject to the $2,500 annual limitation, any amount disallowed as a subtraction because it exceeds $2,500 may be carried over until used to the next 10 succeeding taxable years as a subtraction. z. Expenses incurred to buy and install handrails in an existing elevator in a healthcare facility (as defined in Section 19-114 of the Health-General Article) or other building in which at least 50% of the space is used for medical purposes. ff. Amount of the cost difference between a conventional on-site sewage disposal and a system that uses nitrogen removal technology, for which the Department of Environment’s payment assistance program does not cover. An individual must have applied to the Department of the Environment for assistance to claim the subtraction modification on the Form 505SU. Also, in order to claim the subtraction modification, the system that is purchased must be a system that utilizes nitrogen removal technology as per Environment Article of the Annotated Code of Maryland § 9-1108. kk. Qualified conservation program expenses up to $500 for an application approved by the Department of Natural Resources to enter into a Forest Conservation and Management Plan. ll. Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General. pp. Up to $1,500 of unreimbursed expenses that a foster parent incurs on behalf of a foster child. The foster parent must be approved by a local department to provide 24-hour care for a foster child in the house where the foster parent resides. A treatment foster parent licensed by a child placement agency may not claim the subtraction modification. Foster parent includes a kinship parent. The expenses must be approved as necessary by the local department of social services or the Montgomery County Department of Health and Human Services and may not include an expense for which the foster parent receives an allowance or reimbursement from any public or private agency. ss. A living individual may deduct up to $10,000 of unreimbursed travel expenses, lodging expenses or lost wages, paid or incurred, during the taxable year that are attributable to the donation of all or part of one or more of the individual’s liver, kidney, pancreas, intestine, lung, or bone marrow to another individual for organ transplant. If filing a joint return, each individual may claim up to the maximum amount allowed. tt. A full-time classroom teacher who teaches Kindergarten to grade 12 in an elementary or secondary school in the State of Maryland for an academic year ending during the taxable year may subtract up to $250 of unreimbursed expenses paid or incurred during the taxable year for the purchase of classroom supplies used by: 1) students in the classroom; or 2) the teacher to prepare for or during classroom teaching. An individual may not subtract any expense that is subtracted from federal adjusted gross income under §62 of the Internal Revenue Code. If filing a joint return, each individual may claim up to the maximum amount allowed. xx. Amount of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities that are registered with the Comptroller (the maximum subtraction amount is not to exceed $1,000 per taxable year). To qualify for this subtraction, you must (1) the amount of gain recognized as a result of the (direct or indirect) sale of property within Pimlico Race Course in Baltimore City and Bowie Race Course Training Center in Prince George’s County; and (2) the amount of income recognized as a result of any expenditure of funds (directly or indirectly) by the State of Maryland or Baltimore City with respect to the Pimlico site. PART II To the extent that one or more of these items apply to your Maryland income, you must prorate the subtraction to include only that part attributable to Maryland on the appropriate line in Part II of Form 505SU. Except as noted, or unless a different method more accurately attributes the subtraction to Maryland, the part attributable to Maryland is calculated by multiplying the amount by a fraction. The numerator of the fraction is your Maryland adjusted gross income from line 17 column 2, and the denominator is your federal adjusted gross income from Line 17, column 1. f. Child and dependent care expenses. You may subtract the cost of caring for your dependents while you work. There is a limitation of $3,000 ($6,000 if two or more dependents receive care). To claim this subtraction from income, enter the smaller of (a) the amount on Line 6 of federal Form 2441 or (b) $3,000 ($6,000 if two or more dependents receive care). g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credits allowed under Internal Revenue Code Section 51. h. Expenses up to $5,000 incurred by a blind person for a reader, or up to $1,000 incurred by an employer for a reader for a blind employee. i. Expenses incurred for reforestation or timber stand improvement of commercial forest land. Qualifications and instructions are on Form DNR-393, available from the Department of Natural Resources. Visit dnr.maryland.gov to obtain this form. k. Adoption of a child: $12,000 if the child adopted has a special need under the Social Security Act; $10,000 for adoption of a child without a special need l. Purchase and installation costs of enhanced agricultural management equipment as certified by the Maryland Department of Agriculture. Attach a copy of the certification. m. Deductible artist's contribution. Attach Form 502AC. o. Value of farm products you donated to a gleaning cooperative as certified by the Maryland Department of Agriculture. Attach a copy of the certification. q. Charitable travel expense. You may subtract from income unreimbursed vehicle travel expenses for: 1. A volunteer fire company; 2. Service as a volunteer for a charitable organization whose principal purpose is to provide medical, health or nutritional care; and 3. Assistance for handicapped students at a Maryland community college (other than providing transportation to and from the college). Attach Form 502V. va. The Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program. $7,000 for each taxpayer who is a qualifying volunteer as certified by a public safety organization. Public safety organizations are Maryland police agencies, Maryland fire, rescue or emergency medical services organizations or auxiliary organizations, the U.S. Coast Guard Auxiliary, Maryland Defense Force or Maryland Civil Air Patrol. Attach a copy of the certification.

9 qualified charitable entity to which a donation was made. The Comptroller may verify the donation with the qualified charitable entity. yb. Amount of ordinary and necessary expenses, including a reasonable allowance for salaries or compensation, paid or incurred during the taxable year in carrying on a trade or business as a State licensed or registered cannabis grower, processor, dispensary, or any other cannabis establishment licensed or registered by the State, only if the deduction for ordinary and necessary expenses is disallowed under Section 280E of the Internal Revenue Code. You must include your Maryland Cannabis Administration business license or registration number on the line provided. If you are claiming the subtraction for expenses incurred under multiple license or registration numbers, only one number is required to be included. You are required to provide proof of Maryland Cannabis Administration business licenses or registrations and these expenses to the Comptroller upon request. For more information, visit marylandtaxes.gov. yc. Union dues. Enter the amount of dues you paid for labor union membership attributable to an occupation, profession, or trade carried on wholly or partly in Maryland that is included in your federal adjusted gross income. Do not include (1) dues attributable to an occupation, profession, or trade carried on wholly outside of Maryland, (2) the portion of any contributions that provide funds for the payment of sick, accident, or death benefits, (3) contributions to a pension fund even if the union requires you to make contributions, or (4) any amounts of the contribution that are related to certain lobbying and political activities. This includes any amounts the union uses to influence legislators or executive branch officials or to participate in any political campaign or other political activities. If your union engages in any of these activities, it should provide you with the percentage of your union dues that it uses to conduct these activities. Do not claim this subtraction if you are self-employed and you claimed your union dues as a business expense on your federal return. Retain all records of your payment of union dues, and make them available upon request by the Comptroller’s office. yd. Amount of the benefit payment provided to an individual or the family member of an individual as a result of the individual being injured or killed in the collapse of the Francis Scott Key Bridge. ye. Amount of tuition assistance provided to a student who is an eligible dependent or surviving spouse of a fallen transportation worker. A “fallen transportation worker” means an individual (1) whose occupation is in the construction, rehabilitation, or operation of a transportation facility or transportation facilities project in Maryland, and (2) who died, on or after January 1, 2022, as a result of an accident occurring while the individual was performing duty necessary for the construction, maintenance, rehabilitation, or operation of a transportation facility or transportation facilities project in Maryland. Tuition assistance that qualifies for this subtraction is paid under the Fallen Transportation Workers Scholarship Program. PART III The share of net Maryland subtractions arising from a pass-through entity or fiduciary and passed through to you. Determine the appropriate amount of these subtractions; include the total amount on the appropriate line in Part III of Form 505SU. b. Net Maryland subtractions from Maryland Schedule K-1 (510/511) for your share of income from pass-through entities or fiduciaries not attributable to decoupling. dp. Net subtraction decoupling modification from a pass-through entity. See Form 500DM and Administrative Release 38. Line 24. TOTAL SUBTRACTIONS. Add Lines 22 and 23. NOTE: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2024, 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. 14 ADJUSTED GROSS INCOME (AGI) FACTOR You must adjust your standard or itemized deductions and exemptions using the AGI factor calculated in the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A). Carry this amount to six decimal places. NOTE: If Maryland adjusted gross income before subtractions (Line 2) is 0 or less, use 0 as your factor. If your federal adjusted gross income (Line 1) is 0 or less and Line 2 is greater than 0, use 1 as your factor. ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) 1. Enter your federal adjusted gross income (from Line 17, column 1) . . . . . . $_______________ 2. Enter your Maryland adjusted gross income before subtraction of non-Maryland income (from Line 25) . . . $_______________ 3. AGI factor. Divide Line 2 by Line 1 and enter on Form 505, Line 26e. If greater than 1.000000, enter 1.000000. 15 STANDARD DEDUCTION.

Complete Line 26a only if you are not itemizing deductions. The standard deduction method gives you a standard deduction without the need to itemize deductions. Use the appropriate STANDARD DEDUCTION WORKSHEET (15A) to determine the total standard deduction for your filing status and Maryland income. You must adjust the total standard deduction on Line 26a using the AGI factor from the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) in Instruction 14. Enter this AGI factor on Line 26e. STANDARD DEDUCTION WORKSHEET (15A) If your filing status is: Single, Married filing Separately or Dependent taxpayer Worksheet 1 If your income Your standard on Line 25 is: deduction is: $12,000 or less. . . . . . . . . . . . . . . . . . . . . . . . . $ 1,800

_________ . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . X .15

_________ This is your standard deduction. . . . . . . . . . . . . $ _________ or If your Your standard income is: deduction is: $18,000 or over . . . . . . . . . . . . . . . . . . . . . . . . $ 2,700

_________ ENTER YOUR STANDARD DEDUCTION ON LINE 26A.

10 Poverty Level Credit If you checked filing status 6 on your Maryland return, you are not eligible for this credit. 1. Enter the amount from Line 21, of Form 505. If you checked filing status 3 (married filing separately) and you filed a joint federal return enter your joint federal adjusted gross income plus any Maryland additions . . . . . . . . . . . . . 1.___________________ 2. Enter the total of your salary, wages, tips and other employee compensation and net profit from self-employment here, and on Line 3a of Form 505NR, if Line 3a is currently blank.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.___________________ 3. 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 in your family/household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.___________________ 4. Enter the amount from Line 1 or 2, whichever is larger. . . . . . . . . . . . . . . . . 4.___________________ Compare Lines 3 and 4. If Line 4 is greater than Line 3, STOP HERE. You do not qualify for this credit. If Line 3 is greater than or equal to Line 4, continue to Line 5. 5. Multiply Line 2 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.___________________ 6. Multiply Line 5 by the Maryland income factor (from Line 9 of Form 505NR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6._ __________________ Enter that amount here and on Line 33 of Form 505. POVERTY LEVEL CREDIT WORKSHEET (20A) If your filing status is: Married filing Jointly, Head of Household or Qualifying Surviving Spouse Worksheet 2 If your income Your standard on Line 25 is: deduction is: $24,333 or less . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,650

_________ . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . X .15

_________ This is your standard deduction. . . . . . . . . . . . . $ _________ or If your Your standard income is: deduction is: $36,333 or over . . . . . . . . . . . . . . . . . . . . . . . . $ 5,450

_________ ENTER YOUR STANDARD DEDUCTION ON LINE 26A. 16 ITEMIZED DEDUCTIONS.

Copy the amount from Federal Form 1040, Schedule A, Line 17, Total Itemized Deductions, on Line 26b of Form 505. Certain items of federal itemized deductions are not eligible for State purposes and must be subtracted from Line 26b. State and lo­ cal income taxes used as a deduction for federal purposes must be entered on Line 26c (there are certain limitations on the deduction amount of state and local tax. For more informa­ tion, visit marylandtaxes.gov). Also, any amounts deducted as contributions of Preservation or Conservation Easements for which a credit is claimed on Form 502CR must be added to Line 26c. Complete Lines 26b through 26e and enter the result on Line 26. You are not required to itemize deductions on your Maryland return because you have itemized deductions on your federal return. Figure your tax each way to determine which method is best for you. Your itemized deductions are limited to those deductions related to Maryland income. You must adjust the total itemized deductions on Line 26d using the AGI factor. On Line 26e enter the AGI factor from the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) in Instruction 14. If your unreimbursed business expenses include depreciation to which an adjustment is required for Maryland purposes, complete Form 500DM to calculate the addition modification “j” or subtraction modification “bb.” 17 EXEMPTION ALLOWANCE COMPUTATION. You must adjust the total exemption amount on Line 28 using the AGI factor from the ADJUSTED GROSS INCOME FACTOR WORKSHEET (14A) in Instruction 14 to figure your Maryland exemption allowance. 18 FIGURE YOUR MARYLAND TAXABLE INCOME. Subtract Line 30 from Line 27 to compute your Maryland taxable income. 19 FIGURE YOUR MARYLAND TAX.

Complete Form 505NR to figure your tax. The instructions are on Page 2 of the form. The 2024 Maryland tax rate schedules are shown so you can see the tax rate that applies to all levels of income; however, do not use them to figure your tax. Instead use the tax tables if your income is under $50,000; otherwise, use the appropriate row in the MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES (19A) at the end of the tax tables to figure your tax. The tax tables and the MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES I AND II have been based on these tax rate schedules. MARYLAND TAX RATE SCHEDULES Tax Rate Schedule I For taxpayers filing as Single, Married Filing Separately, or as Dependent Taxpayers. This rate is also used for taxpayers filing as Fiduciaries. If taxable net income is: 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 POVERTY INCOME GUIDELINES NUMBER OF PERSONS IN FAMILY/ HOUSEHOLD INCOME LEVEL 1 $15,060 2 $20,440 3 $25,820 4 $31,200 5 $36,580 6 $41,960 7 $47,340 8 $52,720 For families/households with more than 8 persons, add $5,380 for each additional person.

11 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 32c. RECAPTURED CREDIT Recaptured Credit from Part DD. Enter the amount of recaptured credit from Part DD, Line 1 on the 502CR. 20 POVERTY LEVEL AND OTHER CREDITS FOR INDIVIDUALS AND BUSINESSES. The earned income credit is not available to be claimed for tax year 2024. Line 33. POVERTY LEVEL CREDIT. If your earned income and federal adjusted gross income are less than or equal to the pov­ erty level income for the number of persons in family/household on your federal tax return, you may be eligible for the poverty level credit. You are not eligible for this credit if you checked filing status 6 (dependent tax­payer) on your Maryland income tax return. Generally, if your Maryland state tax exceeds 50% of your fed­ eral earned income credit and your earned income and federal adjusted gross income are less than or equal to the poverty income guidelines from the worksheet, you may claim a credit of 5% of your earned income multi­plied by the Maryland income factor. Complete the POVERTY LEVEL CREDIT WORKSHEET (20A) to calculate the amount to enter on Line 33 of Form 505. This is not a refundable credit. Line 34. OTHER INCOME TAX CREDITS FOR INDIVIDU­ ALS. Enter the total of your personal income tax credits as listed below. Complete and submit Form 502CR with Form 505. a. CREDITS FOR INCOME TAXES PAID TO OTHER STATES. This credit is not available for nonresident tax­ payers. b. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES **THIS CREDIT IS NOT AVAILABLE FOR NONRESI­ DENT TAXPAYERS** c. QUALITY TEACHER INCENTIVE CREDIT. If you are a Maryland qualified teacher who paid tuition to take grad­ uate-level courses required to maintain certification, you may be eligible for a tax credit. d. CREDIT FOR AQUACULTURE OYSTER FLOATS. If you purchased a new aquaculture oyster float during the tax year, you may be entitled to a credit of up to $500 for the cost of the float. e. LONG-TERM CARE INSURANCE CREDIT. If you paid a premium for a long-term care insurance policy for certain Maryland resident family members, you may be eligible for a tax credit. f. CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS. Individuals may be eligible for a tax credit for an easement conveyed to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Founda­ tion, or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, 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 Form 502CR. PTE members who are eligible for this credit must electronically claim the credit on Form 500CR. g. VENISON DONATION TAX CREDIT Individuals who hunt and harvest antlerless deer and then donate the pro­ cessed meat to an organization exempt from taxation un­ der § 501(c)(3) of the Internal Revenue Code may claim a credit against their State personal income tax. The cred­ it amount is $75 per donated deer. The maximum credit amount is $300 unless the individual harvested the deer in accordance with a Deer Management Permit. No portion of the credit can be carried forward or exceed the amount incurred to butcher and process the donated deer. All indi­ viduals who claim the credit must comply with State hunt­ ing laws and regulations. The credit may be claimed on Part G of Form 502CR. h. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Communi­ ty Assistance Programs may be eligible for a tax credit of 50% of approved contributions with a maximum credit of $250,000 on Form 500CR (See Instruction 12, letter code c). Individuals who make a nonbusiness contribution may also be eligible for this tax credit, and may elect to claim this credit on Part H of Form 502CR instead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. PTE members claim this credit on Form 500CR (See Instruction 12, letter code c). i. ENDOW MARYLAND TAX CREDIT. Businesses that do­ nate $500 of cash or publicly traded securities to a qualified permanent endowment fund at an eligible community foun­ dation may be eligible for a tax credit of 25% of the approved donation with a maximum credit of $50,000 on Form 500CR (See Instruction 12, code letter c). Individuals who make an approved donation may also be eligible for this tax credit, and may elect to claim this credit on Part I of Form 502CR instead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. PTE members claim this credit on Form 500CR (See Instruction 12, letter code c).

Note: If you claim the Endow Maryland Tax Credit, the amount of approved donations which qualify you for this credit is an addition to income and must be included on Line 19. (See Instruction 12, letter code c). j. PRECEPTORS IN AREAS WITH HEALTH CARE WORK­ FORCE SHORTAGES TAX CREDIT If you are a qualified li­ censed physician, a qualified physician, or a qualified nurse practitioner who served without compensation as a pre­ ceptor, you may be eligible to claim a nonrefundable credit against your State tax liability. k. INDEPENDENT LIVING TAX CREDIT An individual may claim a credit against their Maryland State income tax equal to 50% of the qualified expenses incurred during a taxable year to install accessibility and universal visitabil­ ity features to or within a home. The qualified expenses incurred must be certified by the Department of Housing and Community Development. See instructions for Form 502CR. l. ENDOWMENTS OF MARYLAND HISTORICALLY BLACK COLLEGES AND UNIVERSITIES TAX CREDIT. Taxpayers making donations to a qualified permanent fund held at an eligible institution of higher education (Bowie State University, Coppin State University, Morgan State University or University of Maryland Eastern Shore), may be eligible for a credit of 25% of the amount of donations. Taxpayers who make an approved donation and certified as eligible for this tax credit may claim the credit on Part L of Form 502CR instead of Form 500CR. The credit should not be claimed on both Form 500CR and Form 502CR. For additional information regarding of any of these income credit, visit marylandtaxes.gov. Line 35. BUSINESS INCOME TAX CREDITS. You must file your tax return electronically to claim the following business tax credits from Form 500CR: Enterprise Zone Tax Credit, Maryland Disability Employment Tax Credit, Job Creation Tax Credit, Community Investment Tax Credit, Businesses That

12 Create New Jobs Tax Credit, Automated Defibrillator Tax Credit for Restaurants, Innovation Incentive Tax Credit, Employer- Provided Long-Term Care Insurance Tax Credit, Security Clearance Cost Tax Credit, First Year Leasing Cost Tax Credit for Small Business, Research and Development Tax Credit, Commuter Tax Credit, Work Opportunity Tax Credit, One Maryland Economic Development Tax Credit, Energy Storage Systems Tax Credit, Endow Maryland Tax Credit, Endowments of Maryland Historically Black Colleges and Universities Tax Credit, Preservation and Conservation Easements Tax Credit, Apprentice Employee Tax Credit, Qualified Farms Tax Credit. For additional information regarding any of the above income tax credits, see Form 500CR Instructions available at marylandtaxes.gov. 21 TOTAL MARYLAND TAX AND CONTRIBUTION. Add any contribution amounts from Lines 38 through 41 to your Maryland tax on Line 37 and enter the total on Line 42. CHESAPEAKE BAY AND ENDANGERED SPECIES FUND You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due. DEVELOPMENTAL DISABILITIES SERVICES AND SUPPORT FUND You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due. MARYLAND CANCER FUND You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due. FAIR CAMPAIGN FINANCING FUND You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due. IMPORTANT: If there are not sufficient credits (Lines 43-46) or other payments to satisfy your tax and the contribution you have designated, the contribution amounts will be reduced. If you have entered amounts for contribution to multiple funds, any reduction will be applied proportionately. 22 TAXES PAID AND REFUNDABLE CREDITS. Write your taxes paid and credits on Lines 43-46. Do not use Line 43 to report withholding from a nonresident real estate transaction; see instructions for Lines 44 and 45. Instructions for each line: Line 43. Write the total Maryland and local tax withheld as shown on the wage and tax state­ments (Forms W-2, W-2G or 1099(s)) you have received. Add up the amounts identified as Maryland tax withheld on each form and write the total on Line 43. Attach Forms W-2, W-2G and 1099(s) to your return if Maryland tax was withheld. You will not get credit for your withholding if you do not attach Forms W-2, W-2G or 1099(s) substantiating Maryland withholding. IMPORTANT: Your wage and tax statements contain many numbers. Be sure you add only the amounts identified as Maryland state tax withheld. Do not enter estimated tax paid on this line. Line 44. Enter on Line 44 the total of: a. Maryland estimated tax payments, b. Amount of overpayment applied from your 2023 return, c. Payments made with a request for an automatic extension of time to file your 2024 return, (see the instructions for Form PV found on the Payment Voucher Worksheet (PVW) for Estimated Tax and Extensions Payments), AND d. If you sold real property in Maryland while a nonresident, you are required to check the box, report the income tax withheld from the proceeds of the transaction on this line, and enter code 506 on the code number line at the bottom of page 3 on Form 505. You must also attach the following documentation to the return: • A copy of your federal return, including all schedules, statements, and attachments; • A copy of the Settlement Statement (HUD-1) for the sale; AND • Form MW506NRS. NOTE: Estimated tax payments are required if you expect to receive any income from which no tax or not enough Maryland tax will be withheld. See the instructions for Form PV found on the PVW. Line 45. If you were a member of a pass-through entity doing business in Maryland and the entity paid non­resident tax on your behalf, enter the amount on Line 45. You must attach a statement from the entity showing the amount of tax paid on your behalf. If you participated in a nonresident real estate transaction as a member of a pass-through entity that paid taxes on your behalf you must report this payment here. Line 46. REFUNDABLE INCOME TAX CREDITS. Enter the amount from Line 10, Part CC of Form 502CR. 1. Student Loan Debt Relief Tax Credit **THIS CREDIT IS NOT AVAILABLE FOR NONRESIDENT TAXPAYERS** 2. Maryland Historic Revitalization Tax Credit is allowed for a certain percentage of qualified rehabilitation expenditures as certified by the Maryland Historical Trust. Attach Form 502S and the certification. 3. Refundable Business Income Tax Credits refundable part only. If you are claiming a business income tax credit, you must file electronically. See Form 500CR Instructions at marylandtaxes.gov for One Maryland Economic Development Tax Credit, Innovation Incentive Tax Credit (for Investors only), Biotechnology Investment Incentive Tax Credit, Film Production Activity Tax Credit, Theatrical Production Tax Credit, Small Business Research and Development Tax Credit, Small Business Relief Tax Credit, and Catalytic Revitalization Projects and Historic Revitalization Tax Credit. 4. IRC Section 1341 Repayment If you repaid an amount re- ported as income on a prior year tax return this year that was greater than $3,000, you may be eligible for a Repayment Cred- it. For additional information, see Administrative Release 40. 5. Catalytic Revitalization Projects and Historic Revital- ization Tax Credit. If you are an individual, business entity or nonprofit organization, you may claim either: (1) for a project issued a single tax credit certificate on completion, a tax credit in an amount equal to 20% of the amount stated in the final tax credit certificate issued by the Department of Housing and Community Development (DHCD) for 5 con- secutive taxable years beginning with the taxable year in which the Catalytic Revitalization Project is completed, or (2) for a phased project issued a tax credit certificate on completion of a phase, a tax credit in an amount equal to the full amount stated in the final tax credit certificate for the taxable year in which the certificate was issued by DHCD for the completion of a phase of the Catalytic Revitalization Project. See Form 502CR instructions. 6. Flow-through Nonresident PTE Tax Credit. If you are the beneficiary of a trust or a Qualified Subchapter S Trust for which nonresident PTE tax was paid, you may be entitled to a share of that tax. 9. PTE Tax Paid on Members’ Distributive or Pro Rata Share of Income.

13

Per Senate Bill 496 of 2021, if you are a member of a PTE (pass-through entity) or a beneficiary of a busi­ ness trust which elected to pay the tax imposed with re­ spect to members’ distributive or pro rata shares, you may be entitled to a credit for your share of that tax paid. See Form 502CR Instructions and attach Maryland Schedule K-1 (Form 510/511) issued to you. You must add back the amount of this credit. NOTE: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior legislative session) that retroactively affect tax year 2024, 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. 23 OVERPAYMENT OR BALANCE DUE. Calculate the Balance Due (Line 48) or Overpayment (Line 49). Read the instructions for UNDER­PAYMENT OF ESTIMATED TAX and then go to BALANCE DUE or OVER­ PAYMENT. UNDERPAYMENT OF ESTIMATED TAX If you had income that did not have tax withheld or did not have enough tax withheld during the year, you may have owed an estimated tax. All taxpayers should refer to Form 502UP to de­ termine if they owe interest because they underpaid estimated tax during the year. If you owe interest, then complete Form 502UP and write the amount of interest (Line 18 of Form 502UP) on Line 52 in the appropriate box. Attach Form 502UP. Generally, you do not owe interest if: a. You owe less than $500 tax on income that is not subject to withholding; b. Each current year payment, made quarterly as required, is equal to or more than one-fourth of 110% of last year’s tax; OR c. You made quarterly payments during the year that equal 90% of this year’s tax. Special rules apply if your gross income from farming or fish­ ing is at least two-thirds of your total estimated gross income. See Form 502UP for additional information and instructions for claiming this exemption from interest. INTEREST FOR LATE FILING Interest is due at the rate of 11.4825% annually or 0.9568% per month for any month or part of a month that a tax is paid after the original due date of the 2024 return but before January 1, 2026. For assistance in calculating interest for tax paid on or af­ter January 1, 2026, visit marylandtaxes.gov. Penalty up to 10% may be assessed by the Comptroller of Maryland for failing to pay any tax, or failing to file a tax return, when due. TOTAL INTEREST Enter the total of interest for underpayment of estimated tax and interest for late filing on Line 52 of Form 505. BALANCE DUE If you have a balance due on Line 48, add this amount to any amount on Line 52. Enter the total on Line 53. OVERPAYMENT If you have an overpayment on Line 49, the Revenue Admin­ istration Division will refund any amount of $1.00 or more. If you want part or all of your overpayment credited to your 2024 estimated tax, then write the amount you want credited on Line 50. Overpayments may first be applied to previous year’s tax liabilities or other debts as required by federal or state law. If you must pay interest for underpayment of estimated tax, enter the amount of interest from Line 18 of Form 502UP on Line 52. Subtract Lines 50 and 52 from your over­payment (Line 49). This is the amount of your refund. Write this amount on Line 51. No refunds of less than $1.00 will be sent. If the amount on Line 52 is more than the overpayment on Line 49 of Form 505, enter zero (0) on Lines 50 and 51. Then sub­ tract Line 49 from Line 52 and enter the result on Line 53. If you prefer, you may leave Line 52 blank and the Revenue Adminis­ tration Division will calculate the interest charges and send you a bill. See Instructions 24 and 25 regarding signatures, attach­ ments, and mailing. DIRECT DEPOSIT OF REFUND To comply with banking and National Automated Clearing House Association (NACHA) rules, we ask you to indicate by checking the appropriate box on your return if the state refund is going to an account outside the United States. If you indicate that this is the case, STOP! do not enter your routing and ac­ count numbers, as the direct deposit option is not available to you. We will send you a paper check. By choosing direct deposit of your refund and checking the ap­ propriate box, you authorize the State of Maryland to disclose to your bank, to the State's depository bank and their finan­ cial institution partners, and NACHA any tax return information necessary to make the deposit, such as your refund amount, your name, and the name(s) as it appears on the bank account. Complete Lines 54a, b, c, and d of Form 505 if you want us to deposit your refund directly into your account at a bank or other financial institution (such as a mutual fund, brokerage firm or credit union) in the United States.

Check with your financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers. If you enter incorrect account or omit any required informa­ tion, the State of Maryland will not be respon­ sible for recovering that refund and/or for making direct deposit payment electronically. Line 54a: Check the appropriate box to identify the type of ac­ count that will be used (checking or savings). You must check one box only, or a refund check will be mailed. Line 54b: The routing number must be nine digits. If the first two digits are not 01 through 12 or 21 through 32, the direct deposit will be rejected and a check sent instead. If you are not sure of the correct routing number or if your check states that it is payable through a financial institution different from the one at which you have your checking account, contact your financial institution for the correct routing number. Line 54c: The account number can be up to 17 characters (both numbers and letters). Omit spaces, hyphens and other special symbols. Enter the number from left to right and leave any unused spaces blank. Line 54d: Indicate the name(s) as it appears on the bank account. If we are notified by the financial institution that the direct deposit is not successful, a refund check will be mailed to you. Have a bank statement for the deposit account available if you contact us concerning the direct deposit of your refund. DISCLOSURE By requesting a direct deposit of your Maryland tax refund and entering your bank account number, routing number, account type, and name(s) as it appears on your bank account and on your income tax return, you authorize the Comptroller's Office to disclose this information regarding your refund amount to the Maryland State Treasurer's Office (who performs banking services for the Comptroller's Office).

14 SPLITTING YOUR DIRECT DEPOSIT If you would like to deposit portions of your refund (Form 505, Line 54) to multiple accounts, do not complete any direct deposit information on your income tax return (Form 505). Instead, you must enter code number 588 in one of the code number Lines on page 3 of your return, and complete and attach Form 588. NOTE: You may not use Form 588 if you are filing Form 502INJ, Maryland Injured Spouse Claim Form, or if you plan to deposit your refund in a bank outside the United States. Individual taxpayers have the option to use all or part of their Maryland income tax refund to purchase U.S. Series I Savings Bonds. See Form 588 for additional details. 24 TELEPHONE NUMBERS, CODE NUMBERS, SIGNATURES AND ATTACHMENTS. Sign and date your return, and enter your telephone numbers. Be sure to attach all required forms, schedules and statements. CODE NUMBERS If special circumstances apply, you may not owe the interest for underpayment of estimated tax. Refer to Form 502UP for additional information. Enter the applicable code number in one of the code number lines on page 3 of your return. Enter code 300 if you are a farmer or fisherman or 301 if your income was received unevenly throughout the year. Attach your completed Form 502UP if you have entered code 301. TAX PREPARERS If another person prepared your return, that person must also print name, sign the return and enter their Preparer’s Tax Identification Number (PTIN). The preparer declares, under the penalties of perjury, that the return is based on all information required to be reported of which the preparer has knowledge. Income tax preparers who, for compensation, completed 100 or more original Maryland individual income tax returns (paper and electronic forms) for Tax Year 2023 are required to file all original individual income tax returns electronically for Tax Year 2024, except when a taxpayer specifically requests a preparer to file by paper or when a preparer has received a valid written waiver from the Comptroller. Penalties may be imposed for tax preparers who fail to sign the tax return and provide their PTIN or who failed to file electronically when required. At the bottom of the return at the signature area, we have provided a check box for you to authorize your preparer to discuss your return with us. Another check box is provided for you to authorize your preparer to not file your return electronically. SIGNATURES You must sign your return. Your signature(s) signifies that your return, including all attachments, is, to the best of your knowledge and belief, true, correct and complete, under the penalties of perjury. Both spouses must sign a joint return. If your spouse cannot sign because of injury or disease and tells you to sign, you can sign your spouse’s name in the proper space on the return followed by the words “By (your name), spouse.” Be sure to also sign in the space provided for your signature. If a power of attorney is necessary, complete Form 548 and attach to your return. ATTACHMENTS For returns with payment by check or money order, attach the payment to the Form PV. The Form PV and payment are placed before the Form 505 for mailing purposes. The Form PV and payment are not attached to the Form 505. Be sure to attach wage and tax statements (Forms W-2, W-2G and 1099(s)) to the front of your Form 505 if Maryland tax was withheld. Also attach all other forms (except Form PV), K-1s, schedules and statements required by these instructions. These documents should be attached and placed after page 4 of the Form 505. 25 ELECTRONIC FILING, MAILING, AND PAYMENT INSTRUCTIONS AND DEADLINES. ELECTRONICALLY FILING YOUR RETURN The fastest way to file your return and receive your refund is to file electronically and request direct deposit. If you request direct deposit on your electronic return your refund should be in your bank account within 72 hours of acknowledgement from the Revenue Administration Division. You may request electronic funds withdrawal (direct debit) payments on your electronic return. If you both file and pay electronically, your return is due April 15th. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. However, you will have until April 30th to make your electronic payment. Note: An online payment where the bank mails the Comptroller of Maryland a paper check is not considered an electronic payment. You may file your return electronically through your personal computer. Do not send a paper copy of the return you electronically filed. For more information, visit 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.” Use blue or black ink. Do not use red ink or pencil. You must include the tax year, tax type, and social security number/ individual taxpayer identification number if filing individually. If filing jointly, you must include the social security number/ ITIN of the primary taxpayer on the check or money order. Failure to include this information will delay the processing of your payment. DO NOT SEND CASH. Your check or money order should be attached to the completed Form PV. Do not attach the check or money order to your return. ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit marylandtaxes.gov. NOTE: Credit card payments are considered electronic payments for the purpose of the April 30th extended due date if you filed your return electronically by April 15th. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. ELECTRONIC 1099G At the bottom of the return in the signature area, we have provided a check-box just above the signature for you to indicate that you agree to receive your statement of refund (Form 1099G) electronically. Visit marylandtaxes.gov to print an electronic form 1099G or to request form 1099G in paper form. If you have requested an electronic 1099G, we will notify you by email in January that your 1099G is available to be viewed and printed at our website if you are a registered user. Note: We can only honor your request on an electronically filed return or through your registered request on our website. If you are filing a tax form by paper, we do not capture this request and therefore cannot honor your request to send you an electronic Form 1099G under current IRS regulations.

15 MAILING YOUR RETURN For returns filed with payments, attach check or money order to Form PV. Make check or money order payable to Comptroller of Maryland. Do not attach Form PV or check/money order to Form 505. Place Form PV with attached check/money order on top of Form 505 and mail to:

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

410-260-7980 DUE DATE Returns must be mailed by April 15, 2025, for calendar year taxpayers. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. Persons filing on a fiscal year basis should see Instruction 26. EXTENSION OF TIME TO FILE Follow the instructions for Form PV found on the PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW) to request an automatic extension of the time to file your 2024 return. Filing this form 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 by April 15th. If any due date falls on a Saturday, Sunday, or legal holiday, the return must be filed by the next business day. You can file and pay by credit card or electronic funds withdrawal (direct debit) on our website. If no tax is due and you requested a federal extension, you do not need to file Form PV or take any other action to obtain an automatic six-month extension. If no tax is due and you did not request a federal extension, file your extension online at marylandtaxes.gov or by phone at 410-260-7829. Only submit Form PV if tax is due. COMBAT ZONE EXTENSION Maryland allows the same six-month extension for filing and paying personal income taxes for military and support personnel serving in a designated combat zone or qualified hazardous duty area and their spouses as allowed by the IRS. For more detailed information visit irs.gov. If you are affected by the extension enter 912 in one of the code number lines on page 3. 26 FISCAL YEAR. You must file your Maryland return using the same tax year and the same basis (cash or accrual) as you used on your federal return. To file a fiscal year return, complete the fiscal year information at the top of Form 505, and print “FY” in bold letters in the upper left hand corner of the form. Whenever the term “tax year” appears in these instructions, fiscal year tax­payers should understand the term to mean “fiscal year.” Use the 2024 forms for fiscal years which begin during calendar year 2024. Fiscal year returns are due on the 15th day of the 4th month following the close of the fiscal year. 27 SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS. Instructions and worksheets referenced are in the resident booklet. For more information, see Administrative Release 1. 28 PART-YEAR RESIDENTS. If you moved into or out of Maryland during 2024 AND received taxable Maryland income both while you were a resident and while you were a nonresident AND you are required to file a federal return, you are required to file two returns with the State of Maryland. Complete your resident return (Form 502) using the instructions for part-year residents. Complete your nonresident return (Form 505) using the instructions in this booklet with the following exceptions: INCOME AND ADJUSTMENTS Treat your Maryland resident income as non-Maryland income. This amount is included as a subtraction on Line 6b of Form 505NR. You will be taxed on this income on your resident return.

STANDARD DEDUCTION Your combined total standard deduction may not exceed the maximum amount for your filing status. EXEMPTIONS Each exemption is limited to a maximum of $3,200 and is subject to further reduction using the chart in Instruction 10. Your exemption must be prorated on the resident and nonresident returns based on Maryland income. POVERTY LEVEL CREDITS You must prorate your poverty level credits based on Maryland income. WITHHOLDING AND ESTIMATED TAX PAYMENTS You must allocate your total payments between your two returns. 29 PASS-THROUGH ENTITIES (PTE) MAY FILE A COMPOSITE INCOME TAX RETURN

(FORM 510C) ON BEHALF OF QUALIFIED

NONRESIDENT INDIVIDUAL MEMBERS. Note: A single member entity cannot file Form 510C. Nonresident members other than individuals may not participate in the composite return. The Maryland tax of each nonresident individual member is calculated using the rate of 5.75% plus the 2.25% special nonresident tax. Nonresident individual members of a PTE doing business in the State who meet the composite return requirements contained in Administrative Release 6 and elect to be included in a composite return may not be required to file Maryland nonresident individual returns. Instead, the PTE doing business in the State may file a composite return on behalf of qualified nonresident individual members using Form 510C. For more information, see Administrative Release 6 at marylandtaxes.gov.

16 MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF MARYLAND 1 - Without overseas pay Must file a resident return (Form 502) and report all income from all sources, wherever earned. You must calculate the local portion of the tax regardless of whether you were stationed in Maryland or not. The location of your legal residence determines which county should be entered on your return. See Instructions 6 and 19. If you filed a joint federal return, see Instruction 7. 2 - With overseas pay Same as above, may subtract up to $15,000 in military pay earned outside U.S. boundaries or possessions, depending upon total military income. If you filed a joint federal return, see Instruction 7. MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF ANOTHER STATE 1 - With military income only. Not required to file a Maryland return. 2 - With military income and other income outside Mary­ land. Not required to file a Maryland return. 3 - With military and other in­ come earned in Maryland, single or with an unem­ ployed civilian spouse. Must file a nonresident return (Form 505) reporting total income and subtracting military pay; and Form 505NR, subtract­ ing unearned and non-Maryland income, then computing the Maryland taxable net income. Deductions and exemptions must be adjusted. The State of Maryland does not tax the military pay, and does not use the military pay to increase the tax liability imposed on other income earned in Maryland. 4 - With military income with or without other income earned in Maryland, and civilian spouse employed in Maryland. See Administrative Release 1 for guidance and application of the Military Spouses Residency Relief Act, amending the Ser­ vicemembers Civil Relief Act. 5 - Both spouses in the military and not domiciled in Maryland and one or both have Maryland income. Must file a joint nonresident return. Ex­ emptions and deductions must be ad­ justed. Military personnel should be aware that there may be provisions for tax credits granted either by Maryland or another state when the same income is subject to tax by both states; however, military income is subject to tax only by the state of domicile. See Form 502CR and instructions. Read carefully the instructions provided by the state of legal residence for any possible credits allowed by that state. 30 FILING RETURN OF DECEASED TAXPAYER. Enter code 321 in one of the code number lines on page 3. Use the following special instructions:

FILING THE RETURN If an individual required to file an income tax return dies, the final income tax return shall be filed: a. By the personal representative (an executor or 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. The word “DECEASED” and the date of death should be written after the decedent’s name at the top of the form. The name and title of any person, other than the surviving spouse, filing the return should be clearly noted on the form. Attach a copy of the Letters of Administration or, if the return is filed solely by the surviving spouse, attach a death certificate. ALL OTHER RETURNS If the return is filed by the personal representative, write the words “Estate of” before the decedent’s first name and the date of death after the last name. The name and title of the person filing the return should be clearly noted on the form. Attach a copy of the Letter(s) of Administration or Federal Form 1310. Note: A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative. The address of the person claiming the deceased taxpayer’s refund should be written on the Current Mailing Address lines, and the address of the deceased taxpayer should be written in the Maryland Physical address section on page 1 of Form 502. If there is no personal representative, write the word “deceased” and the date of death after the decedent’s last name. The name and title of the person filing the return should be clearly noted on the form; and a copy of federal Form 1310 must be attached if requesting a refund. The form can be found at irs.gov. KILLED IN ACTION Maryland will abate the tax liability for an individual who is a member of the U.S. Armed Forces at death, and dies while in active service in a combat zone or at any place from wounds, disease, or injury incurred while in active service in a combat zone. To obtain an abatement, a return must be filed. The abatement will apply to the tax year in which death occurred, and any earlier tax year ending on or after the first day the member served in a combat zone in active service. Maryland also will abate the tax liability of an individual who dies while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury incurred outside the United States in a terrorist or military action. In the case of a joint return, Maryland applies the same rules for these taxpayers as does the IRS. For more information on filing a return, see Publication 3 Armed Forces Tax Guide available at irs.gov. Place code number 915 on one of the lines marked “code numbers” if you are filing a return for a taxpayer who was killed in action meeting the above criteria.

17 31 AMENDED RETURNS. If you need to change a return that you have already filed, or if the IRS changes your return, you must file an amended return and include Form 505NR using the amended figures. FILING AN AMENDED RETURN You must file an amended return to make certain changes on your original return. These include changes in income, filing status, amount of deductions, the number of exemptions and the amount of additions to income and subtractions from income. Note: Changes made as part of an amended return are subject to audit for up to three years from the date the amended return is filed. Use Form 505X and Form 505NR to file an amended return and in­clude a copy of your federal return. To obtain forms and instructions visit marylandtaxes.gov or email TAXFORMS@ marylandtaxes.gov. You may also call 1-800-638-2937 or from Central Maryland 410-260-7951. CHANGES TO YOUR FEDERAL RETURN If the IRS makes any changes to your federal return, you must notify the State of Maryland. Send notification to the Revenue Administration Division within 90 days of the final determination of the changes by the IRS. If you file an amended federal return that changes your Maryland return, you must file an amended Maryland return. IF YOUR ORIGINAL RETURN SHOWED A REFUND If you expect a refund from your original return, do not file an amended return until you have received your refund check. Cash the check; do not return it. If your amended return shows a smaller refund, send a check for the difference with the amended 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 original tax was paid, whichever is later. An original return filed early is considered filed on the date it was due. If a claim is filed within three years after the date the original return was filed, the credit or refund may not be more than that part of the tax paid within the three years, plus any extension of time for filing the return, immediately preceding the filing of the claim. If a claim is filed after the three-year period, but within two years from the time the tax was paid, the refund or credit may not be more than the tax paid within two years immediately before filing the claim for a refund or credit. A claim for refund based on a federal net operating loss carryback must be filed within three years from the due date of the return for the year of the net operating loss. If the claim for refund resulted from a federal adjustment or final decision of a federal court which is more than two years from the time the tax was paid, a claim for refund must be filed within one year from the date of the adjustment or final decision. If the claim for refund or credit for overpayment resulted from a final determination made by an administrative board or an appeal of a decision of an administrative board, that is more than three years from the date of filing the return or more than two years from the time the tax was paid, the claim for refund must be filed within one year of the date of the final decision of the administrative board or final decision of the highest court to which an appeal of the administrative board is taken. No refund for less than $1.00 will be issued. No payment of less than $1.00 is required. See 2024 Maryland Tax Table on next page.

18 INSTRUCTIONS: 1. Find the income range that applies to the amount you reported on Line 1 of Form 505NR. 2. Find the Maryland tax corresponding to your income range. 3. Enter the tax amount on Line 2 of Form 505NR. 4. This table does not include the local income tax or Special Nonresident Tax. 5. If your taxable income is $50,000 or more, use the Maryland Tax Computation Worksheet Schedules (19A) at the end of the tax table. 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 3,000 3,000 3,050 91 3,050 3,100 94 3,100 3,150 96 3,150 3,200 98 3,200 3,250 101 3,250 3,300 103 3,300 3,350 105 3,350 3,400 108 3,400 3,450 110 3,450 3,500 113 3,500 3,550 115 3,550 3,600 117 3,600 3,650 120 3,650 3,700 122 3,700 3,750 124 3,750 3,800 127 3,800 3,850 129 3,850 3,900 132 3,900 3,950 134 3,950 4,000 136 4,000 4,000 4,050 139 4,050 4,100 141 4,100 4,150 143 4,150 4,200 146 4,200 4,250 148 4,250 4,300 151 4,300 4,350 153 4,350 4,400 155 4,400 4,450 158 4,450 4,500 160 4,500 4,550 162 4,550 4,600 165 4,600 4,650 167 4,650 4,700 170 4,700 4,750 172 4,750 4,800 174 4,800 4,850 177 4,850 4,900 179 4,900 4,950 181 4,950 5,000 184 5,000 5,000 5,050 186 5,050 5,100 189 5,100 5,150 191 5,150 5,200 193 5,200 5,250 196 5,250 5,300 198 5,300 5,350 200 5,350 5,400 203 5,400 5,450 205 5,450 5,500 208 5,500 5,550 210 5,550 5,600 212 5,600 5,650 215 5,650 5,700 217 5,700 5,750 219 5,750 5,800 222 5,800 5,850 224 5,850 5,900 227 5,900 5,950 229 5,950 6,000 231 If your taxable net income is... At least But less than Your Maryland tax is ... $ 0 $ 50 $ 0 50 75 1 75 100 2 100 150 3 150 200 4 200 250 5 250 300 6 300 350 7 350 400 8 400 450 9 450 500 10 500 550 11 550 600 12 600 650 13 650 700 14 700 750 15 750 800 16 800 850 17 850 900 18 900 950 19 950 1,000 20 1,000 1,000 1,050 21 1,050 1,100 22 1,100 1,150 24 1,150 1,200 25 1,200 1,250 27 1,250 1,300 28 1,300 1,350 30 1,350 1,400 31 1,400 1,450 33 1,450 1,500 34 1,500 1,550 36 1,550 1,600 37 1,600 1,650 39 1,650 1,700 40 1,700 1,750 42 1,750 1,800 43 1,800 1,850 45 1,850 1,900 46 1,900 1,950 48 1,950 2,000 49 2,000 2,000 2,050 51 2,050 2,100 53 2,100 2,150 55 2,150 2,200 57 2,200 2,250 59 2,250 2,300 61 2,300 2,350 63 2,350 2,400 65 2,400 2,450 67 2,450 2,500 69 2,500 2,550 71 2,550 2,600 73 2,600 2,650 75 2,650 2,700 77 2,700 2,750 79 2,750 2,800 81 2,800 2,850 83 2,850 2,900 85 2,900 2,950 87 2,950 3,000 89 If your taxable net income is... At least But less than Your Maryland tax is ... 6,000 6,000 6,050 234 6,050 6,100 236 6,100 6,150 238 6,150 6,200 241 6,200 6,250 243 6,250 6,300 246 6,300 6,350 248 6,350 6,400 250 6,400 6,450 253 6,450 6,500 255 6,500 6,550 257 6,550 6,600 260 6,600 6,650 262 6,650 6,700 265 6,700 6,750 267 6,750 6,800 269 6,800 6,850 272 6,850 6,900 274 6,900 6,950 276 6,950 7,000 279 7,000 7,000 7,050 281 7,050 7,100 284 7,100 7,150 286 7,150 7,200 288 7,200 7,250 291 7,250 7,300 293 7,300 7,350 295 7,350 7,400 298 7,400 7,450 300 7,450 7,500 303 7,500 7,550 305 7,550 7,600 307 7,600 7,650 310 7,650 7,700 312 7,700 7,750 314 7,750 7,800 317 7,800 7,850 319 7,850 7,900 322 7,900 7,950 324 7,950 8,000 326 8,000 8,000 8,050 329 8,050 8,100 331 8,100 8,150 333 8,150 8,200 336 8,200 8,250 338 8,250 8,300 341 8,300 8,350 343 8,350 8,400 345 8,400 8,450 348 8,450 8,500 350 8,500 8,550 352 8,550 8,600 355 8,600 8,650 357 8,650 8,700 360 8,700 8,750 362 8,750 8,800 364 8,800 8,850 367 8,850 8,900 369 8,900 8,950 371 8,950 9,000 374 If your taxable net income is... At least But less than Your Maryland tax is ... 9,000 9,000 9,050 376 9,050 9,100 379 9,100 9,150 381 9,150 9,200 383 9,200 9,250 386 9,250 9,300 388 9,300 9,350 390 9,350 9,400 393 9,400 9,450 395 9,450 9,500 398 9,500 9,550 400 9,550 9,600 402 9,600 9,650 405 9,650 9,700 407 9,700 9,750 409 9,750 9,800 412 9,800 9,850 414 9,850 9,900 417 9,900 9,950 419 9,950 10,000 421 10,000 10,000 10,050 424 10,050 10,100 426 10,100 10,150 428 10,150 10,200 431 10,200 10,250 433 10,250 10,300 436 10,300 10,350 438 10,350 10,400 440 10,400 10,450 443 10,450 10,500 445 10,500 10,550 447 10,550 10,600 450 10,600 10,650 452 10,650 10,700 455 10,700 10,750 457 10,750 10,800 459 10,800 10,850 462 10,850 10,900 464 10,900 10,950 466 10,950 11,000 469 11,000 11,000 11,050 471 11,050 11,100 474 11,100 11,150 476 11,150 11,200 478 11,200 11,250 481 11,250 11,300 483 11,300 11,350 485 11,350 11,400 488 11,400 11,450 490 11,450 11,500 493 11,500 11,550 495 11,550 11,600 497 11,600 11,650 500 11,650 11,700 502 11,700 11,750 504 11,750 11,800 507 11,800 11,850 509 11,850 11,900 512 11,900 11,950 514 11,950 12,000 516 If your taxable net income is... At least But less than Your Maryland tax is ... 12,000 12,000 12,050 519 12,050 12,100 521 12,100 12,150 523 12,150 12,200 526 12,200 12,250 528 12,250 12,300 531 12,300 12,350 533 12,350 12,400 535 12,400 12,450 538 12,450 12,500 540 12,500 12,550 542 12,550 12,600 545 12,600 12,650 547 12,650 12,700 550 12,700 12,750 552 12,750 12,800 554 12,800 12,850 557 12,850 12,900 559 12,900 12,950 561 12,950 13,000 564 13,000 13,000 13,050 566 13,050 13,100 569 13,100 13,150 571 13,150 13,200 573 13,200 13,250 576 13,250 13,300 578 13,300 13,350 580 13,350 13,400 583 13,400 13,450 585 13,450 13,500 588 13,500 13,550 590 13,550 13,600 592 13,600 13,650 595 13,650 13,700 597 13,700 13,750 599 13,750 13,800 602 13,800 13,850 604 13,850 13,900 607 13,900 13,950 609 13,950 14,000 611 14,000 14,000 14,050 614 14,050 14,100 616 14,100 14,150 618 14,150 14,200 621 14,200 14,250 623 14,250 14,300 626 14,300 14,350 628 14,350 14,400 630 14,400 14,450 633 14,450 14,500 635 14,500 14,550 637 14,550 14,600 640 14,600 14,650 642 14,650 14,700 645 14,700 14,750 647 14,750 14,800 649 14,800 14,850 652 14,850 14,900 654 14,900 14,950 656 14,950 15,000 659

19 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 18,000 18,000 18,050 804 18,050 18,100 806 18,100 18,150 808 18,150 18,200 811 18,200 18,250 813 18,250 18,300 816 18,300 18,350 818 18,350 18,400 820 18,400 18,450 823 18,450 18,500 825 18,500 18,550 827 18,550 18,600 830 18,600 18,650 832 18,650 18,700 835 18,700 18,750 837 18,750 18,800 839 18,800 18,850 842 18,850 18,900 844 18,900 18,950 846 18,950 19,000 849 19,000 19,000 19,050 851 19,050 19,100 854 19,100 19,150 856 19,150 19,200 858 19,200 19,250 861 19,250 19,300 863 19,300 19,350 865 19,350 19,400 868 19,400 19,450 870 19,450 19,500 873 19,500 19,550 875 19,550 19,600 877 19,600 19,650 880 19,650 19,700 882 19,700 19,750 884 19,750 19,800 887 19,800 19,850 889 19,850 19,900 892 19,900 19,950 894 19,950 20,000 896 20,000 20,000 20,050 899 20,050 20,100 901 20,100 20,150 903 20,150 20,200 906 20,200 20,250 908 20,250 20,300 911 20,300 20,350 913 20,350 20,400 915 20,400 20,450 918 20,450 20,500 920 20,500 20,550 922 20,550 20,600 925 20,600 20,650 927 20,650 20,700 930 20,700 20,750 932 20,750 20,800 934 20,800 20,850 937 20,850 20,900 939 20,900 20,950 941 20,950 21,000 944 If your taxable net income is... At least But less than Your Maryland tax is ... 15,000 15,000 15,050 661 15,050 15,100 664 15,100 15,150 666 15,150 15,200 668 15,200 15,250 671 15,250 15,300 673 15,300 15,350 675 15,350 15,400 678 15,400 15,450 680 15,450 15,500 683 15,500 15,550 685 15,550 15,600 687 15,600 15,650 690 15,650 15,700 692 15,700 15,750 694 15,750 15,800 697 15,800 15,850 699 15,850 15,900 702 15,900 15,950 704 15,950 16,000 706 16,000 16,000 16,050 709 16,050 16,100 711 16,100 16,150 713 16,150 16,200 716 16,200 16,250 718 16,250 16,300 721 16,300 16,350 723 16,350 16,400 725 16,400 16,450 728 16,450 16,500 730 16,500 16,550 732 16,550 16,600 735 16,600 16,650 737 16,650 16,700 740 16,700 16,750 742 16,750 16,800 744 16,800 16,850 747 16,850 16,900 749 16,900 16,950 751 16,950 17,000 754 17,000 17,000 17,050 756 17,050 17,100 759 17,100 17,150 761 17,150 17,200 763 17,200 17,250 766 17,250 17,300 768 17,300 17,350 770 17,350 17,400 773 17,400 17,450 775 17,450 17,500 778 17,500 17,550 780 17,550 17,600 782 17,600 17,650 785 17,650 17,700 787 17,700 17,750 789 17,750 17,800 792 17,800 17,850 794 17,850 17,900 797 17,900 17,950 799 17,950 18,000 801 If your taxable net income is... At least But less than Your Maryland tax is ... 21,000 21,000 21,050 946 21,050 21,100 949 21,100 21,150 951 21,150 21,200 953 21,200 21,250 956 21,250 21,300 958 21,300 21,350 960 21,350 21,400 963 21,400 21,450 965 21,450 21,500 968 21,500 21,550 970 21,550 21,600 972 21,600 21,650 975 21,650 21,700 977 21,700 21,750 979 21,750 21,800 982 21,800 21,850 984 21,850 21,900 987 21,900 21,950 989 21,950 22,000 991 22,000 22,000 22,050 994 22,050 22,100 996 22,100 22,150 998 22,150 22,200 1,001 22,200 22,250 1,003 22,250 22,300 1,006 22,300 22,350 1,008 22,350 22,400 1,010 22,400 22,450 1,013 22,450 22,500 1,015 22,500 22,550 1,017 22,550 22,600 1,020 22,600 22,650 1,022 22,650 22,700 1,025 22,700 22,750 1,027 22,750 22,800 1,029 22,800 22,850 1,032 22,850 22,900 1,034 22,900 22,950 1,036 22,950 23,000 1,039 23,000 23,000 23,050 1,041 23,050 23,100 1,044 23,100 23,150 1,046 23,150 23,200 1,048 23,200 23,250 1,051 23,250 23,300 1,053 23,300 23,350 1,055 23,350 23,400 1,058 23,400 23,450 1,060 23,450 23,500 1,063 23,500 23,550 1,065 23,550 23,600 1,067 23,600 23,650 1,070 23,650 23,700 1,072 23,700 23,750 1,074 23,750 23,800 1,077 23,800 23,850 1,079 23,850 23,900 1,082 23,900 23,950 1,084 23,950 24,000 1,086 If your taxable net income is... At least But less than Your Maryland tax is ... 24,000 24,000 24,050 1,089 24,050 24,100 1,091 24,100 24,150 1,093 24,150 24,200 1,096 24,200 24,250 1,098 24,250 24,300 1,101 24,300 24,350 1,103 24,350 24,400 1,105 24,400 24,450 1,108 24,450 24,500 1,110 24,500 24,550 1,112 24,550 24,600 1,115 24,600 24,650 1,117 24,650 24,700 1,120 24,700 24,750 1,122 24,750 24,800 1,124 24,800 24,850 1,127 24,850 24,900 1,129 24,900 24,950 1,131 24,950 25,000 1,134 25,000 25,000 25,050 1,136 25,050 25,100 1,139 25,100 25,150 1,141 25,150 25,200 1,143 25,200 25,250 1,146 25,250 25,300 1,148 25,300 25,350 1,150 25,350 25,400 1,153 25,400 25,450 1,155 25,450 25,500 1,158 25,500 25,550 1,160 25,550 25,600 1,162 25,600 25,650 1,165 25,650 25,700 1,167 25,700 25,750 1,169 25,750 25,800 1,172 25,800 25,850 1,174 25,850 25,900 1,177 25,900 25,950 1,179 25,950 26,000 1,181 26,000 26,000 26,050 1,184 26,050 26,100 1,186 26,100 26,150 1,188 26,150 26,200 1,191 26,200 26,250 1,193 26,250 26,300 1,196 26,300 26,350 1,198 26,350 26,400 1,200 26,400 26,450 1,203 26,450 26,500 1,205 26,500 26,550 1,207 26,550 26,600 1,210 26,600 26,650 1,212 26,650 26,700 1,215 26,700 26,750 1,217 26,750 26,800 1,219 26,800 26,850 1,222 26,850 26,900 1,224 26,900 26,950 1,226 26,950 27,000 1,229 If your taxable net income is... At least But less than Your Maryland tax is ... 27,000 27,000 27,050 1,231 27,050 27,100 1,234 27,100 27,150 1,236 27,150 27,200 1,238 27,200 27,250 1,241 27,250 27,300 1,243 27,300 27,350 1,245 27,350 27,400 1,248 27,400 27,450 1,250 27,450 27,500 1,253 27,500 27,550 1,255 27,550 27,600 1,257 27,600 27,650 1,260 27,650 27,700 1,262 27,700 27,750 1,264 27,750 27,800 1,267 27,800 27,850 1,269 27,850 27,900 1,272 27,900 27,950 1,274 27,950 28,000 1,276 28,000 28,000 28,050 1,279 28,050 28,100 1,281 28,100 28,150 1,283 28,150 28,200 1,286 28,200 28,250 1,288 28,250 28,300 1,291 28,300 28,350 1,293 28,350 28,400 1,295 28,400 28,450 1,298 28,450 28,500 1,300 28,500 28,550 1,302 28,550 28,600 1,305 28,600 28,650 1,307 28,650 28,700 1,310 28,700 28,750 1,312 28,750 28,800 1,314 28,800 28,850 1,317 28,850 28,900 1,319 28,900 28,950 1,321 28,950 29,000 1,324 29,000 29,000 29,050 1,326 29,050 29,100 1,329 29,100 29,150 1,331 29,150 29,200 1,333 29,200 29,250 1,336 29,250 29,300 1,338 29,300 29,350 1,340 29,350 29,400 1,343 29,400 29,450 1,345 29,450 29,500 1,348 29,500 29,550 1,350 29,550 29,600 1,352 29,600 29,650 1,355 29,650 29,700 1,357 29,700 29,750 1,359 29,750 29,800 1,362 29,800 29,850 1,364 29,850 29,900 1,367 29,900 29,950 1,369 29,950 30,000 1,371

20 If your taxable net income is... At least But less than Your Maryland tax is ... 33,000 33,000 33,050 1,516 33,050 33,100 1,519 33,100 33,150 1,521 33,150 33,200 1,523 33,200 33,250 1,526 33,250 33,300 1,528 33,300 33,350 1,530 33,350 33,400 1,533 33,400 33,450 1,535 33,450 33,500 1,538 33,500 33,550 1,540 33,550 33,600 1,542 33,600 33,650 1,542 33,650 33,700 1,547 33,700 33,750 1,549 33,750 33,800 1,552 33,800 33,850 1,554 33,850 33,900 1,557 33,900 33,950 1,559 33,950 34,000 1,561 34,000 34,000 34,050 1,564 34,050 34,100 1,566 34,100 34,150 1,568 34,150 34,200 1,571 34,200 34,250 1,573 34,250 34,300 1,576 34,300 34,350 1,578 34,350 34,400 1,580 34,400 34,450 1,583 34,450 34,500 1,585 34,500 34,550 1,587 34,550 34,600 1,590 34,600 34,650 1,592 34,650 34,700 1,595 34,700 34,750 1,597 34,750 34,800 1,599 34,800 34,850 1,602 34,850 34,900 1,604 34,900 34,950 1,606 34,950 35,000 1,609 35,000 35,000 35,050 1,611 35,050 35,100 1,614 35,100 35,150 1,616 35,150 35,200 1,618 35,200 35,250 1,621 35,250 35,300 1,623 35,300 35,350 1,625 35,350 35,400 1,628 35,400 35,450 1,630 35,450 35,500 1,633 35,500 35,550 1,635 35,550 35,600 1,637 35,600 35,650 1,640 35,650 35,700 1,642 35,700 35,750 1,644 35,750 35,800 1,647 35,800 35,850 1,649 35,850 35,900 1,652 35,900 35,950 1,654 35,950 21,000 1,656 If your taxable net income is... At least But less than Your Maryland tax is ... 30,000 30,000 30,050 1,374 30,050 30,100 1,376 30,100 30,150 1,378 30,150 30,200 1,381 30,200 30,250 1,383 30,250 30,300 1,386 30,300 30,350 1,388 30,350 30,400 1,390 30,400 30,450 1,393 30,450 30,500 1,395 30,500 30,550 1,397 30,550 30,600 1,400 30,600 30,650 1,402 30,650 30,700 1,405 30,700 30,750 1,407 30,750 30,800 1,409 30,800 30,850 1,412 30,850 30,900 1,414 30,900 30,950 1,416 30,950 31,000 1,419 31,000 31,000 31,050 1,421 31,050 31,100 1,424 31,100 31,150 1,426 31,150 31,200 1,428 31,200 31,250 1,431 31,250 31,300 1,433 31,300 31,350 1,435 31,350 31,400 1,438 31,400 31,450 1,440 31,450 31,500 1,443 31,500 31,550 1,445 31,550 31,600 1,447 31,600 31,650 1,450 31,650 31,700 1,452 31,700 31,750 1,454 31,750 31,800 1,457 31,800 31,850 1,459 31,850 31,900 1,462 31,900 31,950 1,464 31,950 32,000 1,466 32,000 32,000 32,050 1,469 32,050 32,100 1,471 32,100 32,150 1,473 32,150 32,200 1,476 32,200 32,250 1,478 32,250 32,300 1,481 32,300 32,350 1,483 32,350 32,400 1,485 32,400 32,450 1,488 32,450 32,500 1,490 32,500 32,550 1,492 32,550 32,600 1,495 32,600 32,650 1,497 32,650 32,700 1,500 32,700 32,750 1,502 32,750 32,800 1,504 32,800 32,850 1,507 32,850 32,900 1,509 32,900 32,950 1,511 32,950 33,000 1,514 If your taxable net income is... At least But less than Your Maryland tax is ... 36,000 36,000 36,050 1,659 36,050 36,100 1,661 36,100 36,150 1,663 36,150 36,200 1,666 36,200 36,250 1,668 36,250 36,300 1,671 36,300 36,350 1,673 36,350 36,400 1,675 36,400 36,450 1,678 36,450 36,500 1,680 36,500 36,550 1,682 36,550 36,600 1,685 36,600 36,650 1,687 36,650 36,700 1,690 36,700 36,750 1,692 36,750 36,800 1,694 36,800 36,850 1,697 36,850 36,900 1,699 36,900 36,950 1,701 36,950 37,000 1,704 37,000 37,000 37,050 1,706 37,050 37,100 1,709 37,100 37,150 1,711 37,150 37,200 1,713 37,200 37,250 1,716 37,250 37,300 1,718 37,300 37,350 1,720 37,350 37,400 1,723 37,400 37,450 1,725 37,450 37,500 1,728 37,500 37,550 1,730 37,550 37,600 1,732 37,600 37,650 1,735 37,650 37,700 1,737 37,700 37,750 1,739 37,750 37,800 1,742 37,800 37,850 1,744 37,850 37,900 1,747 37,900 37,950 1,749 37,950 38,000 1,751 38,000 38,000 38,050 1,754 38,050 38,100 1,756 38,100 38,150 1,758 38,150 38,200 1,761 38,200 38,250 1,763 38,250 38,300 1,766 38,300 38,350 1,768 38,350 38,400 1,770 38,400 38,450 1,773 38,450 38,500 1,775 38,500 38,550 1,777 38,550 38,600 1,780 38,600 38,650 1,782 38,650 38,700 1,785 38,700 38,750 1,787 38,750 38,800 1,789 38,800 38,850 1,792 38,850 38,900 1,794 38,900 38,950 1,796 38,950 39,000 1,799 If your taxable net income is... At least But less than Your Maryland tax is ... 39,000 39,000 39,050 1,801 39,050 39,100 1,804 39,100 39,150 1,806 39,150 39,200 1,808 39,200 39,250 1,811 39,250 39,300 1,813 39,300 39,350 1,815 39,350 39,400 1,818 39,400 39,450 1,820 39,450 39,500 1,823 39,500 39,550 1,825 39,550 39,600 1,827 39,600 39,650 1,830 39,650 39,700 1,832 39,700 39,750 1,834 39,750 39,800 1,837 39,800 39,850 1,839 39,850 39,900 1,842 39,900 39,950 1,844 39,950 40,000 1,846 40,000 40,000 40,050 1,849 40,050 40,100 1,851 40,100 40,150 1,853 40,150 40,200 1,856 40,200 40,250 1,858 40,250 40,300 1,861 40,300 40,350 1,863 40,350 40,400 1,865 40,400 40,450 1,868 40,450 40,500 1,870 40,500 40,550 1,872 40,550 40,600 1,875 40,600 40,650 1,165 40,650 40,700 1,880 40,700 40,750 1,882 40,750 40,800 1,884 40,800 40,850 1,887 40,850 40,900 1,889 40,900 40,950 1,891 40,950 41,000 1,894 41,000 41,000 41,050 1,896 41,050 41,100 1,899 41,100 41,150 1,901 41,150 41,200 1,903 41,200 41,250 1,906 41,250 41,300 1,908 41,300 41,350 1,910 41,350 41,400 1,913 41,400 41,450 1,915 41,450 41,500 1,918 41,500 41,550 1,920 41,550 41,600 1,922 41,600 41,650 1,925 41,650 41,700 1,927 41,700 41,750 1,929 41,750 41,800 1,932 41,800 41,850 1,934 41,850 41,900 1,937 41,900 41,950 1,939 41,950 42,000 1,941 If your taxable net income is... At least But less than Your Maryland tax is ... 42,000 42,000 42,050 1,944 42,050 42,100 1,946 42,100 42,150 1,948 42,150 42,200 1,951 42,200 42,250 1,953 42,250 42,300 1,956 42,300 42,350 1,958 42,350 42,400 1,960 42,400 42,450 1,963 42,450 42,500 1,965 42,500 42,550 1,967 42,550 42,600 1,970 42,600 42,650 1,972 42,650 42,700 1,975 42,700 42,750 1,977 42,750 42,800 1,979 42,800 42,850 1,982 42,850 42,900 1,984 42,900 42,950 1,986 42,950 43,000 1,989 43,000 43,000 43,050 1,991 43,050 43,100 1,994 43,100 43,150 1,996 43,150 43,200 1,998 43,200 43,250 2,001 43,250 43,300 2,003 43,300 43,350 2,005 43,350 43,400 2,008 43,400 43,450 2,010 43,450 43,500 2,013 43,500 43,550 2,015 43,550 43,600 2,017 43,600 43,650 2,020 43,650 43,700 2,022 43,700 43,750 2,024 43,750 43,800 2,027 43,800 43,850 2,029 43,850 43,900 2,032 43,900 43,950 2,034 43,950 44,000 2,036 44,000 44,000 44,050 2,039 44,050 44,100 2,041 44,100 44,150 2,043 44,150 44,200 2,046 44,200 44,250 2,048 44,250 44,300 2,051 44,300 44,350 2,053 44,350 44,400 2,055 44,400 44,450 2,058 44,450 44,500 2,060 44,500 44,550 2,062 44,550 44,600 2,065 44,600 44,650 2,067 44,650 44,700 2,070 44,700 44,750 2,072 44,750 44,800 2,074 44,800 44,850 2,077 44,850 44,900 2,079 44,900 44,950 2,081 44,950 45,000 2,084 2024 MARYLAND TAX TABLE

21 Use the appropriate Maryland tax computation worksheet schedule (19A) below if your taxable net income is $50,000 or more. Tax Rate Schedule I - Use if your filing status is Single, Married Filing Separately, or Dependent Taxpayer. Use the row in which your taxable net income appears. Taxable Net Income If Line 1 of Form 505NR (a) Enter the amount from Line 1 of Form 505NR (b) Subtraction Amount (c) Subtract Column (b) from (a) and enter here (d) Multiplication Amount (e) Multiply (c) by (d) enter here (f) Addition Amount Maryland Tax Add (e) to (f). Enter result here and on Line 2 of Form 505NR At least $50,000 but not over $100,000 $ 3,000.00 $ x .0475 $ 90.00 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 1 of Form 505NR (a) Enter the amount from Line 1 of Form 505NR (b) Subtraction Amount (c) Subtract Column (b) from (a) and enter here (d) Multiplication Amount (e) Multiply (c) by (d) enter here (f) Addition Amount Maryland Tax Add (e) to (f). Enter result here and on 2 of Form 505NR At least $50,000 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 $ 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 49,000 49,000 49,050 2,276 49,050 49,100 2,279 49,100 49,150 2,281 49,150 49,200 2,283 49,200 49,250 2,286 49,250 49,300 2,288 49,300 49,350 2,290 49,350 49,400 2,293 49,400 49,450 2,295 49,450 49,500 2,298 49,500 49,550 2,300 49,550 49,600 2,302 49,600 49,650 2,305 49,650 49,700 2,307 49,700 49,750 2,309 49,750 49,800 2,312 49,800 49,850 2,314 49,850 49,900 2,317 49,900 49,950 2,319 49,950 50,000 2,321 If your taxable net income is... At least But less than Your Maryland tax is ... 46,000 46,000 46,000 2,134 46,050 46,050 2,136 46,100 46,100 2,138 46,150 46,150 2,141 46,200 46,200 2,143 46,250 46,250 2,146 46,300 46,300 2,148 46,350 46,350 2,150 46,400 46,400 2,153 46,450 46,450 2,155 46,500 46,500 2,157 46,550 46,550 2,160 46,600 46,600 2,162 46,650 46,650 2,165 46,700 46,700 2,167 46,750 46,750 2,169 46,800 46,800 2,172 46,850 46,850 2,174 46,900 46,900 2,176 46,950 46,950 2,179 If your taxable net income is... At least But less than Your Maryland tax is ... 45,000 45,000 45,050 2,086 45,050 45,100 2,089 45,100 45,150 2,091 45,150 45,200 2,093 45,200 45,250 2,096 45,250 45,300 2,098 45,300 45,350 2,100 45,350 45,400 2,103 45,400 45,450 2,105 45,450 45,500 2,108 45,500 45,550 2,110 45,550 45,600 2,112 45,600 45,650 2,115 45,650 45,700 2,117 45,700 45,750 2,119 45,750 45,800 2,122 45,800 45,850 2,124 45,850 45,900 2,127 45,900 45,950 2,129 45,950 46,000 2,131 If your taxable net income is... At least But less than Your Maryland tax is ... 47,000 47,000 47,050 2,181 47,050 47,100 2,184 47,100 47,150 2,186 47,150 47,200 2,188 47,200 47,250 2,191 47,250 47,300 2,193 47,300 47,350 2,195 47,350 47,400 2,198 47,400 47,450 2,200 47,450 47,500 2,203 47,500 47,550 2,205 47,550 47,600 2,207 47,600 47,650 2,210 47,650 47,700 2,212 47,700 47,750 2,214 47,750 47,800 2,217 47,800 47,850 2,219 47,850 47,900 2,222 47,900 47,950 2,224 47,950 48,000 2,226 If your taxable net income is... At least But less than Your Maryland tax is ... 48,000 48,000 48,050 2,229 48,050 48,100 2,231 48,100 48,150 2,233 48,150 48,200 2,236 48,200 48,250 2,238 48,250 48,300 2,241 48,300 48,350 2,243 48,350 48,400 2,245 48,400 48,450 2,248 48,450 48,500 2,250 48,500 48,550 2,252 48,550 48,600 2,255 48,600 48,650 2,257 48,650 48,700 2,260 48,700 48,750 2,262 48,750 48,800 2,264 48,800 48,850 2,267 48,850 48,900 2,269 48,900 48,950 2,271 48,950 49,000 2,274

DUE DATE: TUESDAY, APRIL 15, 2025 Visit marylandtaxes.gov or call 1-800-638-2937 or from Central Maryland 410-260-7980. SCHEDULE AN APPOINTMENT ONLY Free, in-person tax assistance is provided at the taxpayer service offices listed below. Bring a completed copy of your federal return and schedules and all W-2 statements. Offices are open Monday - Friday, 8:30 a.m. - 4:30 p.m. except for State Holidays. SPECIAL ASSISTANCE Hearing impaired individuals may call: Maryland Relay Service (MRS)......................................... 711 Larger format tax forms.....................................410-260-7951 ADA accommodations for Walk-in Service: from Central Maryland......................................410-260-7980 from elsewhere.............................................. 800-638-2937 TELEPHONE SERVICE Telephone service is available 8:30 a.m. until 4:30 p.m., Monday through Friday. The Comptroller of Maryland offers extended hours for telephone assistance from February 1, 2024 - April 15, 2025. 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 Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 BRANCH OFFICES Sending your return by certified mail will not result in special handling and may delay your refund. TAX INFORMATION AND ASSISTANCE Annapolis 60 West St., Ste. 102 Annapolis, MD 21404-2434 Baltimore 7 St. Paul Street Ground Floor Baltimore, MD 21202 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

2024 State & Local Tax Forms & Instructions For filing personal state and local income taxes for full or part-year Maryland residents Brooke E. Lierman, Comptroller The Baltimore Museum of Industry uses exhibitions and educational programs to examine Maryland's industrial and technological history. The tales of the workers, entrepreneurs, and inventions that thrust Baltimore into the Industrial Revolution are told through educational programs, guided tours, historic galleries, and other exhibits. Baltimore Museum of Industry Chesapeake Bay Maritime Museum MARYLAND The Chesapeake Bay Maritime Museum is located in St. Michaels, Maryland. Here, discover the Hooper Strait Lighthouse built in 1879, and visit a functioning shipyard, where you can interact with traditional artisans and view exhibits highlighting the Bay's significance throughout Maryland's history. Scan to check your refund status after filing. Washington County Art Museum The Washington County Museum of Fine Arts is an art museum in Hagerstown, Maryland. It’s permanent collection encompasses more than 6,500 objects, including paintings, prints, drawings, sculptures, and decorative arts, as well as American art, 19th-century European, and international collections.

Welcome to the Maryland 2024 Tax Year Booklet Reflecting on the first two years of a four-year term, I am proud that our team has worked to modernize our agency and engage with Marylanders. We launched Maryland Tax Connect – a new and improved self-service portal for business tax filing and our agency’s first-ever report on the State of the Economy! This year’s rotation of covers highlights some of Maryland’s unique cultural institutions, showcasing our state’s museums that preserve its rich history and culture. While we couldn’t feature all the incredible museums to visit across Maryland, we proudly cel­ ebrate these three treasured institutions. Read below to learn more and send us your ideas on the attributes that make Maryland special that we should highlight in the coming years! The Washington County Museum of Fine Arts Founded by Anna Brugh Singer and her husband William H. Singer, Jr. in Hagerstown, Maryland, the Washington County Museum of Fine Arts opened its doors in 1931 and expanded twice - in 1949 and 1994. The firm Hyde & Shepherd designed the building in the neo-Georgian style and features red brick construction trimmed with local limestone. The American Association of Muse­ ums accredited the museum in 1997 and it is the only art museum in Western Maryland to hold this honor. The museum’s collection has grown to include over 6,000 art objects. The Chesapeake Bay Maritime Museum The Chesapeake Bay Maritime Museum was founded in 1965 as a project of the Historical So­ ciety of Talbot County, which obtained three waterfront houses along St. Michael Harbor. The museum was once a site for seafood packing houses, docks, and work boats, and it currently houses a wide range of exhibits, artifacts, and vessels from the Chesapeake Bay. The museum has interactive displays that showcase the Bay’s history and physical and economic environ­ ments. It makes for a great visit for adults and children alike! The Baltimore Museum of Industry Founded in 1977, the Baltimore Museum of Industry (BMI) interprets the diverse and significant human stories behind labor and innovation in Baltimore, cultivating a sense of belonging and in­ spiring visitors to think critically about the intersection of work and society. Located in an 1860s oyster cannery on a five-acre waterfront campus, the BMI offers dynamic indoor and outdoor exhibitions, live demonstrations, tours, and hands-on activities for visitors of all ages. Current exhibitions explore the rise and fall of Bethlehem Steel at Sparrows Point, labor activism and unions in 21st century Baltimore, and the role of corner bars as social gathering spaces at the turn of the century. The Francis Scott Key Bridge spanning Baltimore’s Patapsco River carried workers for nearly a half century—to steel mills, sugar refineries, and offices downtown. When it collapsed on March 26, 2024, it was being repaired by middle-of-the-night laborers filling potholes so Marylanders would have a safer ride to their jobs. In response, the museum has launched an oral history project to preserve the stories of people whose livelihoods have been impacted by the bridge collapse. The stories and materials collected will form the basis of public programs and a future long-term exhibition at the BMI about the Port, its history, and the jobs it sustains.

80 CALVERT STREET ANNAPOLIS, MARYLAND 21401 410-260-7801 1-800-552-39401 (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 2024 Maryland State Tax Forms and Instructions. We compile this publication each year to help guide Marylanders through the tax filing process and provide updates on tax code changes. Our team at the Office of the Comptroller has been hard at work over the last year to begin an important revitalization in the agency. Guided by our agency-wide vision – to work in partnership to create a state that is more equitable, more resilient, and more prosperous so that every Marylander can reach their full potential – we set forth an ambitious agenda to modernize the agency and our infrastructure, obtain much-needed resources to better serve Marylanders throughout the state, and ensure Maryland is well-positioned for responsible long term economic growth and success. The Comptroller’s Office released the agency’s inaugural State of the Economy Report in January, using economic data from 2023. My team led this collaborative effort to better understand the forces at play that have led the state to receive less revenue in the past year. Future reports will dive into specific areas uncovered by our findings. You can find all our research reports at marylandtaxes.gov/research to learn more. As part of a much-needed modernization effort, we have launched Maryland Tax Connect, a self-service portal that now allows Maryland businesses to file their taxes online with increased ease and security, enabling taxpayers to interact with the Comptroller’s Office more efficiently. The portal is designed to allow taxpayers to complete essential functions and is accessible from a mobile device or a desktop. Our goal is for all Maryland taxpayers to be able to pay their state taxes and track their tax payments in this new system by 2026. For more information, visit marylandtaxes.gov/MDTaxConnect. Additionally, during the 2025 tax season, eligible Marylanders will be able to file their state and federal taxes for free through the new Direct File program. Direct File is a new, simple, and secure tax filing software developed by the IRS in partnership with the Comptroller of Maryland, which will allow eligible taxpayers to prepare and file their tax returns online, directly with the government. Visit marylandtaxes.gov/directfile to learn more about this and other options available for Marylanders to file their taxes this year. I am also pleased to report that we had another successful legislative session this past year. With broad stakeholder support, and in partnership with Governor Wes Moore, Senate President Bill Ferguson, and Speaker Adrienne Jones, we obtained additional resources for the Comptroller’s Office, including new positions to advance hiring efforts across the agency and $8.5 million for cybersecurity, training, audit efforts, equipment upgrades, maintenance, fraud, and accessibility-related projects, including translation services. We also passed all six of our priority bills in our legislative package. Over the long term, these bills will help Marylanders by providing tax assistance funding for low-income residents of Maryland, supporting our agency’s compliance efforts, preventing and punishing tax preparer scams, promoting online filing, and providing resources to help raise awareness of personal income tax credits. We look forward to working with you, your community, or your business. Only by building solid partnerships can we ensure the growth and thriving of our communities and businesses. Please call our team for assistance at 1-800-MD-TAXES or email us at taxhelp@marylandtaxes.gov. Be well and please keep in touch! My best, Brooke E. Lierman

i TABLE OF CONTENTS New local tax brackets for 2024. . . . . . . . . . . . . . ii Filing Information. . . . . . . . . . . . . . . . . . . . . . . iii Assembling your return. . . . . . . . . . . . . . . . . . . iv Five Fast FAQs . . . . . . . . . . . . . . . . . . . . . . . . . iv 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. . . . . . . . . . . . . . . . . . . 13 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.14 19. Local income tax and local credits . . . . . . . . . 17 20. Total Maryland tax, local tax and contributions. . . . . . . . . . . . . . . . . . . . . 18 21. Taxes paid and refundable credits. . . . . . . . . . 18 22. Overpayment or balance due. . . . . . . . . . . . . 20 23. Telephone numbers, code number, signatures and attachments. . . . . . . . . . . . . . . . . . . . . . 21 24. Electronic filing, mailing and payment instructions, deadlines and extension. . . . . . . 21 25. Fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . 22 26. Special instructions for part-year residents. . . . 22 27. Filing return of deceased taxpayer. . . . . . . . . 23 28. Amended returns. . . . . . . . . . . . . . . . . . . . . 24 29. Special instructions for military taxpayers. . . . 24 • Maryland Tax Tables. . . . . . . . . . . . . . 26-32 • Anne Arundel County Tax Table . . . . . . 34-44 Forms and other information included in this booklet: • Privacy act information • Maryland Payment Voucher Worksheet (PVW) for Estimated Tax and Extension Payments • State Department of Assessments and Taxation Information NEW FOR 2024 New Subtraction Modifications: There are two new subtraction modifications and five updated subtraction modifications. For more information, see Instruction 13 (Line 13, Code Letters va. , aa. , oo. , uu. , xx. , yd. , and ye. ). Tax Credits: There are two updated tax credits for qualified individuals. For more information, see Instruction 18 (Line 24 Code Letter g) and Instruction 21 (Line 43 #5). New Legislation Police Auxiliary and Reserve Volunteers Subtraction Modification – Senate Bill 108/House Bill 646: This bill combines the existing subtraction for volunteer fire, rescue, or emergency medical services with the existing subtraction for police auxiliary or reserve volunteers. The subtraction amount for all volunteers is $7,000. Reporting requirements remain the same for qualifying organizations. Donations to Diaper Banks and Other Charitable Entities Sunset Extension – House Bill 490: This bill extends the sunset date of the diaper bank income tax subtraction through tax year 2026. State Law Enforcement Officers Subtraction Modification – Senate Bill 822: This bill expands the current subtraction for income earned by a law enforcement officer to any State law enforcement officer residing in a political subdivision in which the crime rate exceeds the State’s crime rate. Law Enforcement Officers and Fire Fighters Death Benefit Subtraction Modification- Senate Bill 897/House Bill 1064: This emergency bill expands the existing subtraction to include a payment of a death benefit under a collective bargaining agreement from a Maryland county or municipality to the beneficiary of a law enforcement officer or firefighter who has died in the line of duty. Maryland Protecting Opportunities and Regional Trade (PORT) Act – Senate Bill 1188/House Bill 1526: This bill creates a new subtraction for benefit payments made to an individual or family member of an individual injured or killed in the collapse of the Francis Scott Key Bridge and tuition assistance provided to students through the Fallen Transportation Workers Scholarship Fund. Horse Racing Facility Ownership and Construction – House Bill 1524: This bill amends the subtraction for income recognized before, on, or after June 1, 2024, from the sale of property within or the expenditure of government funds on Laurel Park in Anne Arundel County, Pimlico Race Course in Baltimore City, or Bowie Race Course Training Center in Prince George’s County. Venison Donation Income Tax Credit – Senate Bill 440/House Bill 447: This bill provides an income tax credit for up to $75 per deer ($300 maximum) in expenses incurred to butcher and process an antlerless deer for human consumption if harvested and donated to an IRC §501(c)(3) nonprofit organization. The total annual credit may exceed $300 if the individual has a deer management permit. Catalytic Revitalization Project Tax Credit Alterations – Senate Bill 394: This bill specifies the credit certificate may now be issued by the Maryland Department of Housing and Community Development in one of two ways: (1) for a project issued a single tax credit on completion, the taxpayer may claim a credit of 20% of the amount stated on the certificate for 5 consecutive years; and (2) for a phased project issued on completion of a phase, the taxpayer may claim 100% of the amount stated on the certificate.

For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, their local tax rate is as follows: (1) For a filer with taxable net income of at least $1 but not over $50,000, 2.7% of the filer’s taxable net income; (2) For a filer with taxable net income of at least $50,001 but not over $400,000, $1,350 plus 2.81% of the filer’s taxable net income over $50,000; and (3) For a filer with taxable net income of at least $400,001, $11,185 plus 3.2% of the filer’s taxable net income over $400,000; For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, their local tax rate is as follows: (4) For a filer with taxable net income of at least $1 but not over $75,000, 2.7% of the filer’s taxable net income; (5) For a filer with taxable net income of at least $75,001 but not over $480,000, $2,025 plus 2.81% of the filer’s taxable net income over $75,000; and (6) For a filer with taxable net income of at least $480,001, $13,405.50 plus 3.2% of the filer’s taxable net income over $480,000; ii The Comptroller of Maryland encourages all taxpayers to file early and electronically at marylandtaxes. gov NEW LOCAL TAX BRACKETS FOR 2024 The Anne Arundel County Tax Table has been updated. See marylandtaxes. gov. For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, their local tax rate is as follows: (1) .0225 for taxpayers who have a taxable net income of at least $1 and not exceeding $25,000; (2) .0275 for taxpayers who have a taxable net income of at least $25,001 and not exceeding $50,000; (3) .0296 for taxpayers who have a taxable net income of at least $50,001 and not exceeding $150,000; or (4) .0320 for taxpayers who have a taxable net income of $150,001 or more; For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, their local tax rate is as follows: (5) .0225 for taxpayers who have a taxable net income of at least $1 and not exceeding $25,000; (6) .0275 for taxpayers who have a taxable net income of at least $25,001 and not exceeding $100,000; (7) .0296 for taxpayers who have a taxable net income of at least $100,001 and not exceeding $250,000; or (8) .0320 for taxpayers who have a taxable net income of $250,001 or more. Anne Arundel County Find the income range in the Anne Arundel County tax table (beginning on p. 34) 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 County

iii GETTING HELP • Tax Forms, Tax Tips, Brochures and Instructions: These are available online at marylandtaxes. gov and at branch offices of the Comptroller (see back cover). For forms only, call 410-260-7951. • Telephone: February 1 - April 15, 2025, 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: 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 the routing number, account number, and the name(s) as it appears on the bank account in the direct deposit section on page 4 of Form 502. • 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, 2024, 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, 2025. 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 Maryl and, including determination and collection of correct taxes. Tax-General Article § 10-804 provides that you must include your Social Security Number on the return you file. This is so we know who you are and can process your return and papers. If you fail to provide all or part of the requested information, exemptions, exclusions, credits, deductions, or adjustments may be disallowed and you may owe more tax. In addition, the law provides penalties for failing to supply information required by law or regulations. You may look at any records held by the Comptroller of Maryland which contain personal information about you. You may inspect such records, and you have certain rights to amend or correct them. As authorized by law, information furnished to the Comptroller of Maryland may be given to the United States Internal Revenue Service, an authorized official of any state that exchanges tax information with Maryland and to an officer of this State having a right to the information in that officer’s official capacity. The information may be obtained in accordance with a proper legislative or judicial order. If you opt in, certain information from your return may be shared with the Maryland Health Connection (see Instruction 3).

iv ASSEMBLING YOUR RETURN 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 /Individual Taxpayer Identification Number, tax year, and tax type. Failure to include this information will delay the processing of your payment. • 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. 502B/502CR 502 MD TAX RETURN W2 2024 502B/502CR 502 W2 ATTACH W2(S)/1099(S) WITH ONE STAPLE IN CENTER OF PAGE PV PV CHECK/ MONEY ORDER ATTACH PAYMENT TO PV WITH ONE STAPLE IN CENTER OF PAGE Checks must be written in blue or black ink only

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1 RESIDENT INCOME TAX RETURN INSTRUCTIONS MARYLAND FORM 502 DUE DATE Your return is due by April 15, 2025. 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 returns. Visit https://interactive.marylandtaxes.gov/Individuals/ iFile_ChooseForm/ Software vendors should refer to the e-file handbook for their instructions. SUBSTITUTE FORMS You may file your Maryland income tax return on a computer- prepared or computer-generated substitute form provided the form is approved in advance by the Revenue Administration Division. The fact that a software package is available for retail purchase does not guarantee that 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, 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). . . . . . $.14,600 Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $.29,200 Married persons filing separately. . . . . . . . . . . . . . . . $ 14,600 Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . $ .21,900 Qualifying surviving spouse . . . . . . . . . . . . . . . . . . . $ .29,200 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single, age 65 or over. . . . . . . . . . . . . . . . . . . . . . . $ .16,550 Joint Return, one spouse, age 65 or over. . . . . . . . . . $ .30,750 Joint Return, both spouses, age 65 or over . . . . . . . . $ .32,300 Married filing separately, age 65 or over . . . . . . . . . . $ 14,600 Head of Household, age 65 or over. . . . . . . . . . . . . . $ 23,850 Qualifying surviving spouse, age 65 or over. . . . . . . . $ .30,750 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 maintained a place of abode (a place to live) in Maryland for more than six months of the tax year. If this applies to you and you were physically present in the state for 183 days or more, you must file a full-year resident return. PART-YEAR RESIDENTS If you began or ended residence in Maryland during the tax year, you must file a Maryland resident income tax return. See In­ struction 26. MILITARY AND OTHERS WORKING OUTSIDE OF MARYLAND Military and other individuals whose domicile is in Maryland, but who are stationed or work outside of Maryland, including 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 Internal Revenue Code and, in general, consists of all income regard­ less of source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If modifications or deductions reduce your gross income below the mini­ mum filing level, you are still required to file. IRS Pub­ lication 525 provides additional information on taxable and nontaxable income. b. Do not include Social Security or railroad retirement ben­ efits in your total federal income. c. Add to your total federal income any Maryland additions to MINIMUM FILING LEVELS TABLES 2024

2 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 federal income any Maryland additions and subtract any Maryland subtractions. See Instructions 12 and 13. This is your Maryland gross income. e. You must file a Maryland return if your Maryland gross 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 FIL­ ING LEVEL TABLE 2. g. You must also file a Maryland return if you have Maryland income tax liability resulting from credits you claimed in a previous year that are subject to recapture. (See Instruc­ tion for Line 21a.) IF YOU ARE NOT REQUIRED TO FILE A MARYLAND RE­ TURN BUT HAD MARYLAND TAXES WITHHELD OR YOU QUALIFY TO CLAIM A REFUNDABLE CREDIT To claim a refund for Maryland income taxes withheld or to claim a refundable credit (see Instruction 21), you must file a Mary­ land 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. Attach applicable withholding statements (Forms W-2 and 1099), Form 502CR, and Maryland Schedule K-1 (510/511). The total amount withheld on all Forms W-2 and 1099 must equal the withholding you are claiming. Complete direct deposit informa­ tion (Instruction 22) if desired and sign the return. 2 USE OF FEDERAL RETURN. First complete your 2024 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, including whether an individual is uninsured at the time the tax return is filed and whether the individual is interested in having 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 coverage. 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 Social Security number in the space provided at the top of your tax return. Missing or unreadable digits will delay the processing of your return. Your name must match the name on your current Social Security card to ensure you receive your personal exemption. If your name does not match the name on your Social Security card, contact the federal Social Security Administration at 800-722-1213, or visit ssa.gov. The Social Security number(s) must be a valid number issued by the Social Security Administration of the United States Gov­ ernment. If you, your spouse, or dependent(s) do not have a Social Security number and you are not eligible to get a SSN, you must apply for an Individual Taxpayer Identification Number (ITIN) with the IRS and you should wait until you have received it before you file; and enter it wherever your Social Security number is requested on the return.

3 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. 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 INFORMATION (REQUIRED). Fill in the lines for your Maryland physical address of the taxing area as of December 31, 2024, 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 ad­ dress, including political subdivision lines, based on your last day of residence in Maryland in the taxable period. Military personnel who are legal residents of Maryland should fill in the lines for your Maryland physical address, including political subdivision lines, based on the Maryland physical address that is used for claiming Maryland as your Home of Record on file with the Defense Finance and Accounting Service for tax year 2024. 1. Find your 4-Digit Political Subdivision Code in the LIST OF INCORPORATED CITIES, TOWNS, AND TAXING AR­ EAS IN MARYLAND and enter this number on the 4 DIGIT POLITICAL SUBDIVISION CODE line.

When selecting the 4 Digit Political Subdivision Code, be sure that you have selected the proper political subdivi­ sion from the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND. Do not rely on your ZIP Code + 4 to identify the proper political subdivision. For example, most residents within the ZIP Code of Upper Marlboro do not reside in the political subdivision of the Town of Upper Marlboro. Therefore, entering the Town of Upper Marlboro on the 4 DIGIT POLITICAL SUBDIVISION CODE line for those with a ZIP Code in Upper Marlboro may not be correct. Also, some political subdivisions have similar names such as Bel Air in Allegany County and Town of Bel Air in Harford County or Town of Chevy Chase and Town of Chevy Chase View. You may contact your county seat for further information relating to the incor­ porated boundaries of incorporated cities, towns, and taxing areas in your county. 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 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 top of page 2 Form 502 to determine the total exemption allowance to subtract on Line 19 of Form 502. 2. If you lived within the incorporated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of the city, town or taxing area on the MARYLAND POLITICAL SUBDIVISION line. If you did not live within the incorporated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of your county on the MARYLAND POLITICAL SUBDIVISION line. If you lived in Baltimore City, enter “Baltimore City” on the MARYLAND POLITICAL SUB­ DIVISION line. For additional information on your Maryland political subdivision, contact your locality or the Maryland De­ partment of Planning. 3. Enter your street number and street name on MARY­ LAND PHYSICAL ADDRESS LINE 1. DO NOT ENTER A PO BOX NUMBER. 4. If applicable, enter the floor, suite or apartment number on MARYLAND PHYSICAL ADDRESS LINE 2. DO NOT ENTER A PO BOX NUMBER. 5. Enter the city or town in which you resided on the CITY line. 6. Enter the ZIP Code + 4 in which you resided on the ZIP Code + 4 line. 7. Enter the name of your county on the MARYLAND COUN­ TY line. If you lived in Baltimore City, leave the MARYLAND COUNTY line blank. 7 FILING STATUS. Use the FILING STATUS chart below to determine your filing status. Check the correct FILING STATUS box on the return. 8 SPECIAL INSTRUCTIONS FOR MARRIED 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 filing separate Maryland returns according to Instruction 7, you should report the income you would have reported had you filed a sepa­ rate federal return. The income from jointly held securities, prop­ erty, etc., must be divided evenly between spouses. 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 $14,600 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 Individual Taxpayer Identification Number, 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 Technical Bulletin 1 & Administrative Release 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 Individual Taxpayer Identification Number enter “999-00-9999” in the space for your spouse’s Social Security number (for the purpose of this form ONLY).

5 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 responsible 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 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 remaining deductions using the Maryland Income Factor. See Instruction 26k. If it is not possible to determine deductions in this manner, they must be allocated proportionately based on their respective shares of the income. The total amount of itemized deductions for both spouses cannot exceed the item­ ized deductions 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 number of depen­ dents 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 2024 see Instruction 26. Military taxpayers: If you have non-Maryland military income, see Technical Bulletin 1. 10 EXEMPTIONS. Determine what exemptions you are entitled to and complete the EXEMPTIONS area on Form 502. Form 502B must be completed and attached to Form 502 if you are claiming one or more dependents. EXEMPTIONS ALLOWED You are entitled to claim qualified exemptions on your Maryland return. The amount of your Maryland exemption may be limited by the amount of your federal adjusted gross income. See Ex­ emption Amount Chart (10A). You and your spouse are permitted to claim additional exemptions if, on the last day of the taxable year, you or your spouse is age 65 or older or blind. These additional exemptions are in the amount of $1,000 each. An individual who turns 65 or becomes blind after the last day of the taxable year, but before they file their return, does not qualify for the additional exemption. If any other dependent claimed is 65 or over, you also receive an additional exemption of up to $3,200. Make sure you check both boxes (4) and (5) of Form 502B for each of your dependents who are age 65 or over. You must provide the date(s) of birth for all individuals listed on the 502B. 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 Technical Bulletin 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 income credit, or poverty level credit (PLC). Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you included in your federal AGI. Line 1c. Enter on Line 1c the amount of capital gains and losses reported as taxable income on Line 7 of the federal Form 1040. Line 1d. Enter on Line 1d the total amount of pensions, IRAs and annuities reported as income on Lines 4b and 5b of your federal Form 1040. Taxpayers with an entry on Line 1d must complete and attach Form 502R. Line 1e. Place a “Y” in the box if the amount of your investment income is more than $11,600. You DO NOT qualify for the earned income tax credit. Investment income generally includes, but is not limited to, interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 12 ADDITIONS TO INCOME. Determine which additions to income apply to you. Write the correct amounts on Lines 2-5 of Form 502. Instructions for each line: Line 2. TAX EXEMPT STATE OR LOCAL BOND INTEREST. Enter the interest from non-Maryland state or local bonds or other obli­ gations (less related expenses). This includes interest from mutual funds that invest in non-Maryland state or local obligations. Inter­ est 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.

6 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 in­ come that were realized or paid when you were a nonresi­ dent of Maryland. b. Net additions to income from pass-through entities not at­ tributable 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 Business Tax Credits: Enterprise Zone Tax Credit, Maryland Disability Employment Tax Credit, Research & Development Tax Credit, Federal Employer Security Clearance Costs Tax Credit*, and Endowments of Maryland Historically Black Colleges and Uni­ versities Tax Credit. In addition, include any amount deduct­ ed as a donation to the extent that the amount of the dona­ tion is included in an application for the Endow Maryland Tax Credit and/or Endowments of Maryland Historically Black Col­ leges 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 tuition and related expenses. Do not include adjustments to income for Educator Expenses or Student Loan Interest deduction. p. Any refunds received by an ABLE account contributor under the Maryland ABLE Program or any distribution received by an ABLE account holder, to the extent the distribution was not used for the PENSION EXCLUSION COMPUTATION WORKSHEET (13A) 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $39,500 $39,500 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 $39,500 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 $39,500, 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.

7 benefit of the designated beneficiary for qualified disability ex­ pense, that were subtracted from federal adjusted gross income. q. If you sold or exchanged a property for which you claimed a subtraction modification under Senate Bill 367 (Chapter 231, Acts of 2017) or Senate Bill 580/House Bill 600 (Chap­ ter 544 and Chapter 545, Acts of 2012), enter the amount of the difference between your federal adjusted gross income as reportable under the federal Mortgage Forgiveness Debt Relief Act of 2007 and your federal adjusted gross income as claimed in the taxable year. r. Members of pass-through entities that elected to make 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 in­ come 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 de­ termining its (the pass-through entity’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 modifica­ tion the portion of the credit for taxes 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 result­ ing from the federal deferral of income arising from business indebtedness discharged by reacquisition of a debt instru­ ment. 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 2024, 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 through 14 of Form 502. Instructions for each line: Line 8. STATE TAX REFUNDS. Copy onto Line 8 the amount of refunds of state or local income tax included in Line 1 of Form 502. Line 9. CHILD 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 de­ pendents 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 ex­ clusion 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 pen­ sion by 10/11. Note that, in any 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.

8 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 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 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 (a traditional IRA, a Roth IRA, a rollover IRA, a simpli­ fied employee plan (SEP), a Keogh plan, an ineligible deferred compensation plan for foreign retirement in­ come 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 applicable 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 any case, the prorated fac­ tor 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 Technical Bulletin 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 ap­ plicable subtractions from Form 502SU on Line 13 of Form 502, and enter the code letter(s) that represent the four highest dol­ lar amounts in the code letter lines. If multiple subtractions ap­ ply, 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 fire fighters and police­ men 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

9 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. 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. Military Retirement Income. Individuals at least 55 years of age on the last day of the taxable year may claim up to $20,000 of military retirement income, received in the taxable year. Individuals under the age of 55 on the last day of the taxable year may claim up to $12,500 of military retirement income received in the taxable year. Military re­ tirement income means retirement income, including death benefits, received as a result of military service. 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 Police, Fire, Res­ cue and Emergency Medical Services Personnel Subtraction Modification Program. $7,000 for each taxpayer who is a qualifying volunteer as certified by a public safety organiza­ tion. Public safety organizations are Maryland police agen­ cies, Maryland fire, rescue or emergency medical services organizations or auxiliary organizations, the U.S. Coast Guard Auxiliary, Maryland Defense Force or Maryland Civil Air Patrol. Attach a copy of the certification. 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, or a death benefit re­ quired by a Maryland municipal or county collective bar­ gaining agreement, to the surviving spouse or other benefi­ ciary of a law enforcement officer or firefighter whose death arises out of or in the course of their employment. ab. Income from U.S. Government obligations. Enter interest on U.S. Savings Bonds and other U.S. obligations. Capital gains from the sale or exchange of U.S. obligations should be included on this line. Dividends from mutual funds that invest in U.S. Government obligations also are exempt from

10 TWO-INCOME MARRIED COUPLE SUBTRACTION WORKSHEET (13D (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 through 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. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $_ ___________ 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 $39,500. 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. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $39,500 $39,500 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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).

11 state taxation. However, only that portion of the dividends attributable to interest or capital gain from U.S. Govern­ 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 re­ sulting from the federal ratable inclusion of deferred income arising from business indebtedness discharged by reacquisi­ tion 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. Sav­ ings Bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 10, they found the exemp­ tion 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 discharged. Attach a copy of the notice stating that the loans have been discharged. oo. Up to $5,000 of income earned by an eligible law enforce­ ment officer. A law enforcement officer means a person who in their official capacity has the legal authority to make arrests and includes those who serve in a probationary status and those who serve at the pleasure of a county or municipal corporation appointing authority. The following law enforcement officers are eligible to claim this subtraction:

i) any law enforcement officer residing in a political sub­ division in which the officer is employed, if the crime rate in the political subdivision exceeds the State’s crime rate;

ii) a member of the Maryland Transportation Authority Police or any other State (not local or federal) law enforce­ ment unit, if the officer resides in a political subdivision in which the crime rate exceeds the State’s crime rate;

iii) a member of the Maryland-National Capital Park Police, if the officer resides in a political subdivision that lies wholly or partly within the Maryland-Wash­ ington Regional District and the crime rate of the po­ litical subdivision exceeds the State’s crime rate; or

iv) a member of the Washington Suburban Sanitary Com­ mission Police Force, if the officer resides in a political subdivision that lies wholly or partly within the Wash­ ington Suburban Sanitary District and the crime rate of the political subdivision exceeds the State’s crime rate.

Federal law enforcement officers and certain members of the Maryland National Guard assigned to the military property designated as the Martin State Airport 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

12 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. Income related to the sale or redevelopment of race courses in Maryland. For income realized prior to June 1, 2024, the subtraction includes the following: (1) the amount of gain recognized as a result of the (direct or indirect) sale of prop­ erty within Laurel Park in Anne Arundel County, Pimlico Race Course in Baltimore City, and Bowie Race Course Training Center in Prince George’s County; and (2) the amount of income recognized as a result of any expenditure of funds (directly or indirectly) by the State of Maryland, Baltimore City, or Anne Arundel County with respect to the Laurel Park site or Pimlico site. For income realized on or after June 1, 2024, the subtraction includes the following: (1) the amount of gain recognized as a result of the (direct or indirect) sale of property within Pimlico Race Course in Baltimore City and Bowie Race Course Training Center in Prince George’s County; and (2) the amount of income recognized as a result of any expenditure of funds (directly or indirectly) by the State of Maryland or Baltimore City with respect to the Pimlico site. 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 Home­ buyer Savings Account plus the earnings, including inter­ est and other income on the principal, on such account. Enter the amount contributed during the taxable year to a designated First-Time Homebuyer Savings Account, up to $5,000, on Line ww1. Enter the amount of interest and other income earned during the taxable year on the prin­ cipal of the designated First-Time Homebuyer Savings Ac­ count on Line ww2. Enter the total of Lines ww1 and ww2 on Line ww. The First-Time Homebuyer Savings Account must be opened for the sole purpose of paying or reimburs­ ing 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 or registered cannabis grower, processor, dispensary, or any other cannabis establishment licensed or registered by the State, only if the deduction for ordinary and necessary expenses is disallowed under Section 280E of the Internal Revenue Code. You must include your Maryland Cannabis Administration business license or registration number on the line provided. If you are claiming the subtraction for expenses incurred under multiple license or registration numbers, only one number is required to be included. You are required to provide proof of Maryland Cannabis Administration business licenses or registrations and these expenses to the Comptroller upon request. For more information, visit marylandtaxes.gov. yc. Union Dues. Enter the amount of dues you paid for union membership that is included in your federal adjusted 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) contributions to a pension fund even if the union requires you to make contributions, or (3) any amounts of the contribution that are related to Enter your standard deduction on Line 17 of Form 502. Enter your standard deduction on Line 17 of Form 502. If your income is: $12,000 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is at least $12,001 but not more than $17,999 Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ $18,000 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ 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: 1,800 .15 2,700 If your income is: $24,333 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is at least $24,334 but not more than $36,332 Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ $36,333 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ 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: 3,650 .15 5,450

13 certain lobbying and political activities. This includes any amounts the union uses to influence legislators or executive branch officials or to participate in any political campaign or other political activities. If your union engages in any of these activities, it should provide you with the percentage of your union dues that it uses to conduct these activities. Do not claim this subtraction if you are self-employed and you claimed your union dues as a business expense on your federal return. Retain all records of your payment of union dues, and make them available upon request by the Comp­ troller’s office. yd. Amount of the benefit payment provided to an indi­ vidual or the family member of an individual as a re­ sult of the individual being injured or killed in the col­ lapse of the Francis Scott Key Bridge. ye. Amount of tuition assistance provided to a student who is an eligible dependent or surviving spouse of a fallen transportation worker. A “fallen transporta­ tion worker” means an individual (1) whose occupation is in the construction, rehabilitation, or operation of a trans­ portation facility or transportation facilities project in Maryland, and (2) who died, on or after January 1, 2022, as a result of an accident occurring while the individual was performing any job duty necessary for the construc­ tion, maintenance, rehabilitation, or operation of a trans­ portation facility or transportation facilities project in Maryland. Tuition assistance that qualifies for this subtrac­ tion is paid under the Fallen Transportation Workers Schol­ arship Program. Line 14. TWO-INCOME SUBTRACTION. You may subtract up to $1,200 if both spouses have income subject to Maryland tax and you file a joint return. To compute the subtraction, complete the TWO- INCOME MARRIED COUPLE SUBTRACTION WORKSHEET (13D). Line 15. TOTAL SUBTRACTIONS. Add Lines 8 through 14. 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 2024, 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 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 determine which method is best for you. Check one of the deduction method boxes to indicate which method you will use. STANDARD DEDUCTION METHOD The STANDARD DEDUCTION METHOD gives you a standard de­ duction of 15% of Maryland adjusted gross income (Line 16) with minimums of $1,800 and $3,650 and maximums of $2,700 and $5,450, depending on your filing status. Use STANDARD DEDUCTION WORKSHEET (16A) for your filing status to figure your standard deduction. Write the result on Line 17 of Form 502. Then follow the instructions for EXEMPTIONS. ITEMIZED DEDUCTION METHOD You may itemize your deductions only if you itemized deductions on your federal return. See Instruction 14 for completing Lines 17a and b of Form 502. Enter the result on Line 17. You are not required to itemize deductions on your Maryland return simply because you itemized on your federal return. Figure your tax each way to determine which method is best for you. EXEMPTIONS After completing the EXEMPTIONS area on your return (page 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 Technical Bulletin 1. 17 FIGURE YOUR MARYLAND TAX.

You must use the tax tables if your taxable income is less than $100,000. The 2024 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.

14 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 Married Filing Jointly, 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 marylandtaxes. gov. You must file Form 500CR electronically to claim a business income tax credit. Line 22. EARNED INCOME CREDIT. If you claimed an earned income credit on your federal return or would otherwise have been eligible to claim an earned 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 Mary­ land return, or you have at least one qualifying child, then you may claim one-half (50%) of the federal credit on your Mary­ land return. Individuals filing as single, head of household, or qualifying surviving spouse without a qualifying child may claim 100% of the federal earned income credit, see Work­ sheet (18A.1) to calculate any refundable earned income tax credit. If you are a part-year resident or a member of the mili­ tary, see Instruction 26(o) before completing this worksheet. If you do not meet the minimum age requirement under the federal credit and are otherwise eligible for the federal credit for those without a qualifying child, you may claim the state earned income credit (calculate federal earned income credit disregarding the minimum age requirement). If you or your spouse do not possess a valid SSN but are otherwise eligible for the federal credit and are filing your Maryland return us­ ing an ITIN, you may claim the state earned income credit by calculating the federal earned income credit disregarding the SSN requirement. If you filed a joint federal return but a separate Maryland return, you may claim a combined total of up to one-half the federal credit. For information on how to calculate the amount of the federal earned income credit, 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. _ ____________

15 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. _ ____________

For families/households with more than 8 persons, add $5,380 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 2024, 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 attached, no credit will be allowed. See Administrative Release 42 for required documentation. b. CREDIT FOR CHILD AND DEPENDENT CARE EX­ PENSES. **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 percentage of the federal credit. You may also be en­ titled to a refundable credit. See Form 502CR Instruc­ tions. 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. d. CREDIT FOR AQUACULTURE OYSTER FLOATS. If you purchased a new aquaculture oyster float during the tax year, you may be entitled to a credit of up to $500 for the cost of the float. 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 POVERTY INCOME GUIDELINES NUMBER OF PERSONS IN FAMILY/HOUSEHOLD INCOME LEVEL 1 $15,060 2 $20,440 3 $25,820 4 $31,200 5 $36,580 6 $41,960 7 $47,340 8 $52,720 eligible for a tax credit. f. CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS. Individuals may be eligible for a tax credit for an easement conveyed to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Founda­ tion, or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, for­ est land, watersheds, significant ecosystems, view sheds or historic properties. Individuals who are eligible to claim the Credit for Preservation and Conservation Easements and who are not PTE members must claim this credit on Part F of the Form 502CR. PTE members who are eligible for this credit must electronically claim the credit on Form 500CR. g. VENISON DONATION Individuals who hunt and harvest antlerless deer and then donate the processed meat to an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code may claim a credit against their State personal income tax. The credit amount is $75 per donated deer. The maximum credit amount is $300 unless the individual harvested the deer in accordance with a Deer Management Permit. No portion of the credit can be carried forward or exceed the amount incurred to butcher and pro­ cess the donated deer. All individuals who claim the credit must comply with State hunting laws and regulations. The credit may be claimed on Part G of Form 502CR. h. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Communi­ ty Assistance Programs may be eligible for a tax credit of 50% of approved contributions with a maximum credit of $250,000 on Form 500CR (See Line 25 Instructions, let­ ter code d). Individuals who make a nonbusiness contribu­ tion 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 cred­ it 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 securi­ ties to a qualified permanent endowment fund at an eligible community foundation may be eligible for a tax credit of 25% of the approved donation with a maximum credit of $50,000 on Form 500CR (See Line 25 instructions, code letter v). Individuals who make an approved donation may also be eligible for this tax credit, and may elect to claim this credit on Part I of Form 502CR instead of Form 500CR. The credit may not be claimed on both Form 500CR and Form 502CR. PTE members may claim this credit on Form 500CR (See Line 25 Instructions, code letter v).

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 li­ censed 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 indi­ vidual may claim a credit against their Maryland State income tax equal to 50% of the qualified expenses incurred during a taxable year to install accessibil­ ity 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

16 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 instead 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). Note: Unless otherwise indicated, part-year residents are not required to prorate the credit amount. 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 create new qualified positions in Maryland may be eligible for a tax credit based on the number of qualified positions created or wages paid for these positions. d. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Communi­ ty Assistance Programs may be eligible for a tax credit of 50% of approved contributions with a maximum credit of $250,000. Individuals who make a nonbusiness contribu­ tion 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 po­ sitions 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 munici­ pal 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. Business­ es that incur costs certified by the Maryland Department of Commerce to construct or renovate Sensitive Compartment­ ed Information Facilities (SCIF) or for certain Security Clear­ ance 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 QUALI­ FIED SMALL BUSINESSES. Certain small businesses per­ forming security-based contracting that incur expenses for rental payments owed during the first year of a rental agree­ ment costs for spaces leased in Maryland may claim a cred­ it for leasing costs certified by the Maryland Department of Commerce. See instructions for Form 500CR, Part J, for ad­ ditional information on how a business may claim this credit. i. RESEARCH AND DEVELOPMENT TAX CREDIT. Busi­ nesses 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. 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 indi­ vidual or business may claim a credit for certain costs to install an energy storage system paid or incurred during the taxable year. This credit must be claimed on the 500CR. o. CYBERSECURITY INCENTIVE TAX CREDIT. A credit may be claimed by a buyer of cybersecurity technology or cy­ bersecurity 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 Agricultur­ al Land Preservation Foundation, or the Maryland Depart­ ment 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 taxpay­ ers 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 in­ come tax credit. v. ENDOW MARYLAND TAX CREDIT. Businesses that do­ nate $500 of cash or publicly traded securities to a quali­ fied permanent endowment fund at an eligible community foundation may be eligible for a tax credit of 25% of the approved donation with a maximum credit of $50,000.In­ dividuals who make an approved donation may also be eli­ gible for this tax credit, and may elect to claim this credit on Form 502CR instead of Form 500CR (see Line 24 Instruc­ tions, code letter i). The credit may not be claimed on both Form 500CR and Form 502CR. PTE members may claim this credit on Form 500CR. w. ENDOWMENTS OF MARYLAND HISTORICALLY BLACK COLLEGES AND UNIVERSITIES TAX CREDIT. Taxpay­ ers making donations to a qualified permanent fund held at an eligible institution of higher education (Bowie State Uni­ versity, 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 restau­

17 rant in Maryland and purchases an automated external de­ fibrillator for use at the restaurant may claim a credit. See Form 500CR, Part T or 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. 2024 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. . . . . . . . . . . . . . . . . . . .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 NOTE * Anne Arundel Co. The local tax rates for taxable year 2024 are as follows: For taxpayers with filing status of Single, Married Filing Separately, or Dependent, their local tax rate is as follows: (1) For a filer with taxable net income of at least $1 but not over $50,000, 2.7% of the filer’s taxable net income; (2) For a filer with taxable net income of at least $50,001 but not over $400,000, $1,350 plus 2.81% of the filer’s taxable net income over $50,000; and (3) For a filer with taxable net income of at least $400,001, $11,185 plus 3.2% of the filer’s taxable net income over $400,000; For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, their local tax rate is as follows: (1) For a filer with taxable net income of at least $1 but not over $75,000, 2.7% of the filer’s taxable net income; (2) For a filer with taxable net income of at least $75,001 but not over $480,000, $2,025 plus 2.81% of the filer’s taxable net income over $75,000; and (3) For a filer with taxable net income of at least $480,001, $13,405.50 plus 3.2% of the filer’s taxable net income over $480,000; Find the income range in the Anne Arundel County tax table (beginning on p. 34) 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. For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, their local tax rate is as follows: (1) .0225 for taxpayers who have a taxable net income of at least $1 and not exceeding $25,000; (2) .0275 for taxpayers who have a taxable net income of at least $25,001 and not exceeding $50,000; (3) .0296 for taxpayers who have a taxable net income of at least $50,001 and not exceeding $150,000; or (4) .0320 for taxpayers who have a taxable net income of $150,001 or more; For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, their local tax rate is as follows: (1) (1) .0225 for taxpayers who have a taxable net income of at least $1 and not exceeding $25,000; (2) (2) .0275 for taxpayers who have a taxable net income of at least $25,001 and not exceeding $100,000; (3) (4) (3) .0296 for taxpayers who have a taxable net income of at least $100,001 and not exceeding $250,000; or (4) .0320 for taxpayers who have a taxable net income of $250,001 or more. 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. 34)). 1. TAXABLE net income from Line 20 of Form 502.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ ____________ 2. LOCAL tax rate from the 2024 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. $ ____________ 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 dif­ ferent, 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

18 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 decimal 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 through 43 of Form 502. INSTRUCTIONS FOR EACH LINE: Line 40. MARYLAND TAX WITHHELD. Write the total Maryland and local tax withheld as shown on the wage and tax statements (Forms W-2, W-2G or 1099(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 Maryland 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; ount of overpayment ap­ plied from 2023 return; b. Payments made with a request for an automatic extension of time to file your 2024 return. See the instructions on Form PV found on the PAYMENT VOUCHER WORKSHEET FOR ESTI­ MATED TAX AND EXTENSION PAYMENTS (PVW); and c. If you sold real property in Maryland while a nonresident, you are required to report the income tax withheld from the pro­ ceeds of the transaction on this line, and enter code 506 on the code number line at the bottom of page 4 on Form 502. You must also attach the following documentation to the return: A copy of your federal return, including all schedules, state­ ments; a copy of the Settlement Statement (HUD-1) for the sale; AND Form MW506NRS. 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 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 INCOME CREDIT WORK­ SHEET (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 COUPLE 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

19 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 student loan debt or both, you may qualify for this credit. See Form 502CR Instructions. 2. MARYLAND HISTORIC REVITALIZATION TAX CREDIT. A credit is allowed for a certain percentage of qualified rehabilita­ tion expenditures, as certified by the Maryland Historical Trust. Attach a copy of Form 502S and the certification. 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, Innova­ tion Incentive Tax Credits (for Investors only), Film Produc­ tion Activity Tax Credit, Theatrical Production Tax Cred­ it, Small Business Research and Development Tax Credit, and Catalytic Revitalization Projects and Historic Revi­ talization 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 information, see Administrative Release 40. 5. CATALYTIC REVITALIZATION PROJECTS AND HISTORIC REVITALIZATION TAX CREDIT. If you are an individual, busi­ ness entity or nonprofit organization, you may claim either: (1) for a project issued a single tax credit certificate on completion, a tax credit in an amount equal to 20% of the amount stated in the final tax credit certificate issued by the Department of Housing and Community Development (DHCD) for 5 consecu­ tive taxable years beginning with the taxable year in which the Catalytic Revitalization Project is completed, or (2) for a phased project issued a tax credit certificate on comple­ tion of a phase, a tax credit in an amount equal to the full amount stated in the final tax credit certificate for the taxable year in which the certificate was issued by DHCD for the completion of a phase of the Catalytic Revitaliza­ tion Project. 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 non­ resident 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 expenses exceeds your Maryland Tax, you may qualify for this credit. See worksheet (21B). REFUNDABLE CHILD AND DEPENDENT CARE EXPENSES TAX CREDIT WORKSHEET (21B) 1. Enter your Federal Adjusted Gross Income (FAGI) from Line 1 of Form 502. If you are filing Individual return and your FAGI is greater than $59,400* STOP you are not eligible for this refundable tax credit.

If you are filing Joint return and your FAGI is greater than $89,100* 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 2024. 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 dis­ ability, intellectual disability, multiple disabilities, orthope­ dic impairment, other health impairment, specific learning disability, speech or language impairment, traumatic brain injury, visual impairment, including blindness, and who be­ cause of that impairment needs special education and re­ lated services. Note: A copy of the required certification from a qualified physician stating the nature of the disabil­ ity must be included with Form 502CR. You must provide the date(s) of birth for all individuals listed on the 502B. 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._________ 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 2024, 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.

20 Calculate the Balance Due (Line 45 of Form 502) or Overpayment (Line 46 of Form 502). Read instructions under UNDERPAYMENT OF ESTIMATED TAX and then go to BALANCE DUE or OVERPAYMENT. UNDERPAYMENT OF ESTIMATED TAX If you had income from which tax was not withheld or did not have enough tax withheld during the year, you may have owed an estimated tax. All taxpayers should refer to Form 502UP to determine if they owe interest because they underpaid estimated tax during the year. If you owe interest, complete Form 502UP, write the amount of interest (line 18 of Form 502UP) and check the box on Line 49 of Form 502. Attach Form 502UP. Generally, you do not owe interest if: a. a. you owe less than $500 tax on income that is not subject to Maryland withholding; b. 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. c. you made quarterly payments during the year that equal 90% of this year’s tax. d. 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 11.4825% annually or 0.9568% per month for any month or part of a month that a tax is paid after the original due date of the 2024 return but before Janu­ ary 1, 2026. For assistance in calculating interest for tax paid on or after January 1, 2026, 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 Mary­ land 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 2025 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 estimated tax, enter the amount of interest from Line 18 of Form 502UP on Line 49. Subtract Lines 47 and 49 from your overpayment (Line 46). This is the amount of your refund. Write this amount on Line 48. No refunds of less than $1.00 will be sent. If the amount on Line 49 is more than the overpayment on Line 46 of Form 502, enter zero (0) on Lines 47 and 48. Then subtract Line 46 from Line 49 and enter the result on Line 50. If you prefer, you may leave Line 49 blank and the Revenue Administration Division will calculate the interest charges and send you a bill. See Instruc­ tions 23 and 24 regarding signatures, attachments, and mailing. The length of time you have for claiming a refund is limited. See Instruction 28 for more information. DIRECT DEPOSIT OF REFUND To comply with banking and National Automated Clearing House Association (NACHA) rules, we ask you to indicate by checking the appropriate box on your return if the state refund is going to an account outside the United States. If you indicate that this is the case, STOP! Do not enter your routing and 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 the incorrect account or omit any required informa­ tion, the State of Maryland will not be responsi­ ble for recovering that refund and/or for making the direct deposit payment electronically. Line 51a. Check the appropriate box to identify the type of account that will be used (checking or savings). You must check one box only or a refund check will be mailed. Line 51b. The routing number must be nine digits. If the first two digits are not 01 through 12 or 21 through 32, the direct deposit will be rejected and a check will be mailed. If you are not sure of the correct routing number or if your check states that it is payable through a financial institution different from the one at which you have your checking account, contact your financial institution for the correct routing number. Line 51c. The account number can be up to 17 characters (both numbers 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 de­ posit 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; com­ plete, 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 United States.

21 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 LIST If special circumstances apply, you may not owe interest for un­ derpayment of estimated tax. Enter the applicable code number on one of the code number lines located to the right of the tele­ phone number area. Enter code 300 if you are a farmer or fish­ erman, 301 if your income was received unevenly throughout the year, or 302 if 90% of your taxable income is taxable by another state and the underpayment is not greater than the local tax. At­ tach 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 2023 are required to file all original Code/ Page Number Description 300 (pg. 21) Farmer or fisherman (you may not owe interest for underpayment of estimated tax). 301 (pg. 21) If your income was received unevenly throughout the year – Attached completed form 502UP. 302 (pg. 21) If 90% of your taxable income is taxable by another state and the underpayment is not greater than the local tax. 321 (pg. 23) Deceased taxpayer 322 (pg. 3) If a [your] child has born and died in this tax year and do not have a SSN for the child, complete just the name and relationship of the dependent and enter [322.]. 506 (pg. 18) Reported income tax withheld on your behalf as an estimated payment, if you participated in a nonresident real estate transaction as an individual, partner of a PTE, S-Corp, or beneficiary of a fiduciary. MD tax withheld on form MW506NRS. 588 (pg. 21) Direct deposit to multiple account 912 (pg. 22) Maryland allows the same six-month extension for filing and paying personal income taxes for military and support personnel serving in a designated combat zone or qualified hazardous duty area and their spouses as allowed by the IRS. For more detailed information, visit irs.gov. If you are affected by the extension enter 912 on one of the code number lines to the right of the telephone number area. 915 (pg. 24) If you are filing a return for a taxpayer who was killed in action meeting the above criteria. individual income tax returns electronically for Tax Year 2024, 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/ In­ dividual Taxpayer Identification Number of the taxpayer if filing individually; if filing jointly, you must include the Social Security number/ Individual Taxpayer Identification Number if the pri­ mary taxpayer on the check. Failure to include this information will delay the processing of your payment.

22 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 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, 2025, 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 VOUCH­ ER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW) to request an automatic extension of the time to file your 2024 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, 2025. If any due date falls on a Saturday, Sunday or legal holi­ day, the return must be filed by the next business day. You can file and pay by credit card or electronic funds withdrawal (direct debit) on our website. If no tax is due and you requested a federal extension, you do not need to file Form PV or take any other action to obtain an automatic six-month extension. If no tax is due and you did not request a federal extension, file your exten­ sion 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 upper left hand corner of the form. Whenever the term “tax year” appears in these instructions, fiscal year taxpayers should understand the term to mean “fiscal year.” Use the 2024 forms for fiscal years which begin during calendar year 2024. Fiscal year returns are due on the 15th day of the 4th month following the close of the fiscal year. 26 SPECIAL INSTRUCTIONS FOR PART-YEAR RESIDENTS. Your return must show all income reported on your federal re­ turn, regardless of when or where earned. However, you are permitted to subtract income received when not a resident of Maryland. The following instructions describe the adjustments which must be made for a part-year resident return and returns filed by certain military taxpayers (see Instruction 29) and mar­ ried 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 2024, the last day of the “tax year” was December 31, 2024. If you ended residence in Maryland in 2024, 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

23 tions should place an “M” in the box and enter the non-Mary­ 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 Instruction 12. If you had losses or adjustments to income on your fed­ eral 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 refundable earned income credits using the Maryland income factor. MARYLAND INCOME FACTOR WORKSHEET (26A) 1. Enter amount from Line 16 of Form 502. . . . $__________ 2. Enter amount from Line 1 of Form 502 . . . . $__________ 3. Divide Line 1 above by Line 2. Carry this amount to six decimal places.

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

If Line 1 is greater than 0 and Line 2 is 0 or less, the factor is 1.. . . . . . . . . . . . . . . . ___________ EARNED INCOME CREDIT Multiply your federal earned income credit by the Maryland income factor from Line 3 of the MARYLAND INCOME FACTOR WORKSHEET (26A). Enter the result as the federal earned income credit amount on Line 2 of the STATE EARNED INCOME CREDIT WORKSHEET (18A) in Instruction 18 and on Line 1 of the LOCAL EARNED INCOME CREDIT WORKSHEET (19B) in Instruction 19.

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

Multiply your federal earned income credit by the Maryland income factor from Line 3 of the MARYLAND INCOME FACTOR WORKSHEET (26A). Enter the result as the federal earned income credit amount on Line 1 of the REFUNDABLE EARNED INCOME CREDIT WORKSHEET (21A) in Instruction 21. p. Complete the remainder of the form using the line instructions. 27 FILING RETURN OF DECEASED TAXPAYER. Enter code 321 on one of the code number lines located to the right of the telephone number area on page 4 of Form 502. Use the following special instructions: FILING THE RETURN If an individual required to file an income tax return dies, the final income tax return shall be filed: a. By the personal representative (an executor or administra­ tor) of the individual’s estate; b. If there is no personal representative, by the decedent’s surviving spouse; or, c. Jointly by the personal representatives of each if both spouses are deceased. JOINT RETURN If the spouse of the deceased taxpayer filed a joint federal return with the decedent, generally a joint Maryland return must be filed. (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.

24 Note: A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative. The address of the person claiming the deceased taxpayer’s refund should be written on the Current Mailing Address lines, and the address of the deceased taxpayer should be written in the Maryland Physical address section on page 1 of Form 502. If there is no personal representative, write the word “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 at­ tached 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 active 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 earlier 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 return is required for every estate whose federal gross estate, plus cer­ tain additions, equals or exceeds the Maryland estate tax exemp­ tion amount for the year of the decedent’s death. For decedents dying in tax year 2019 and later, the Maryland estate tax exemp­ tion amount is $5,000,000. An estate tax return must be filed within nine months of the date of death. For more information, 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 Reve­ nue Administration Division will issue an additional refund check. ADDITIONAL INFORMATION Do not file an amended return until sufficient time has passed to allow the original return to be processed. For current year returns, allow at least six weeks. Generally, a claim for a refund or overpayment credit must be filed within three years from the date the original return was filed or within two years from the date the tax was paid, whichever is later. 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 exten­ sion of time for filing the return, immediately preceding the filing of the claim. If a claim is filed after the three year period, but within two years from the time the tax was paid, the refund or credit may not be more than the tax paid within two years im­ mediately before filing the claim for a refund or credit. A claim for refund based on a federal net operating loss carryback must be filed within three years from the due date of the return for the tax year of the net operating loss (farming loss only). If the claim for refund resulted from a federal adjustment or final decision of a federal court which is more than three years from the date of filing the return or more than two years from the time the tax was paid, a claim for refund must be filed within one year from the date of the adjustment or final decision. If the claim for refund resulted from a notification received from another state for income taxes due which is more than three years from the date of filing the Maryland return or more than two years from the time the tax was paid, a claim for refund resulting from a credit for taxes paid to that state must be filed within one year of the date of the notification that the other state’s tax was due. If the claim for refund or credit for overpayment resulted from a final determination made by an administrative board or an ap­ peal 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 ad­ ministrative 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 Technical Bulletin 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 residence determines which county should be entered on your return. See Instructions 6 and 19. If you filed a joint federal return, see Instruction 7. 2. With overseas pay:

Same as above, may subtract up to $15,000 in military pay earned outside U.S. boundaries or possessions, depending upon total military income. If you filed a joint federal return, see Instruction 7. MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF ANOTHER STATE Military personnel and their spouses who are legal residents of another state should see the MARYLAND NONRESIDENT IN­ STRUCTIONS and Technical Bulletin 1.

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26 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 3,000 3,000 3,050 91 3,050 3,100 94 3,100 3,150 96 3,150 3,200 98 3,200 3,250 101 3,250 3,300 103 3,300 3,350 105 3,350 3,400 108 3,400 3,450 110 3,450 3,500 113 3,500 3,550 115 3,550 3,600 117 3,600 3,650 120 3,650 3,700 122 3,700 3,750 124 3,750 3,800 127 3,800 3,850 129 3,850 3,900 132 3,900 3,950 134 3,950 4,000 136 4,000 4,000 4,050 139 4,050 4,100 141 4,100 4,150 143 4,150 4,200 146 4,200 4,250 148 4,250 4,300 151 4,300 4,350 153 4,350 4,400 155 4,400 4,450 158 4,450 4,500 160 4,500 4,550 162 4,550 4,600 165 4,600 4,650 167 4,650 4,700 170 4,700 4,750 172 4,750 4,800 174 4,800 4,850 177 4,850 4,900 179 4,900 4,950 181 4,950 5,000 184 5,000 5,000 5,050 186 5,050 5,100 189 5,100 5,150 191 5,150 5,200 193 5,200 5,250 196 5,250 5,300 198 5,300 5,350 200 5,350 5,400 203 5,400 5,450 205 5,450 5,500 208 5,500 5,550 210 5,550 5,600 212 5,600 5,650 215 5,650 5,700 217 5,700 5,750 219 5,750 5,800 222 5,800 5,850 224 5,850 5,900 227 5,900 5,950 229 5,950 6,000 231 If your taxable net income is... At least But less than Your Maryland tax is ... $ 0 $ 50 $ 0 50 75 1 75 100 2 100 150 3 150 200 4 200 250 5 250 300 6 300 350 7 350 400 8 400 450 9 450 500 10 500 550 11 550 600 12 600 650 13 650 700 14 700 750 15 750 800 16 800 850 17 850 900 18 900 950 19 950 1,000 20 1,000 1,000 1,050 21 1,050 1,100 22 1,100 1,150 24 1,150 1,200 25 1,200 1,250 27 1,250 1,300 28 1,300 1,350 30 1,350 1,400 31 1,400 1,450 33 1,450 1,500 34 1,500 1,550 36 1,550 1,600 37 1,600 1,650 39 1,650 1,700 40 1,700 1,750 42 1,750 1,800 43 1,800 1,850 45 1,850 1,900 46 1,900 1,950 48 1,950 2,000 49 2,000 2,000 2,050 51 2,050 2,100 53 2,100 2,150 55 2,150 2,200 57 2,200 2,250 59 2,250 2,300 61 2,300 2,350 63 2,350 2,400 65 2,400 2,450 67 2,450 2,500 69 2,500 2,550 71 2,550 2,600 73 2,600 2,650 75 2,650 2,700 77 2,700 2,750 79 2,750 2,800 81 2,800 2,850 83 2,850 2,900 85 2,900 2,950 87 2,950 3,000 89 If your taxable net income is... At least But less than Your Maryland tax is ... 6,000 6,000 6,050 234 6,050 6,100 236 6,100 6,150 238 6,150 6,200 241 6,200 6,250 243 6,250 6,300 246 6,300 6,350 248 6,350 6,400 250 6,400 6,450 253 6,450 6,500 255 6,500 6,550 257 6,550 6,600 260 6,600 6,650 262 6,650 6,700 265 6,700 6,750 267 6,750 6,800 269 6,800 6,850 272 6,850 6,900 274 6,900 6,950 276 6,950 7,000 279 7,000 7,000 7,050 281 7,050 7,100 284 7,100 7,150 286 7,150 7,200 288 7,200 7,250 291 7,250 7,300 293 7,300 7,350 295 7,350 7,400 298 7,400 7,450 300 7,450 7,500 303 7,500 7,550 305 7,550 7,600 307 7,600 7,650 310 7,650 7,700 312 7,700 7,750 314 7,750 7,800 317 7,800 7,850 319 7,850 7,900 322 7,900 7,950 324 7,950 8,000 326 8,000 8,000 8,050 329 8,050 8,100 331 8,100 8,150 333 8,150 8,200 336 8,200 8,250 338 8,250 8,300 341 8,300 8,350 343 8,350 8,400 345 8,400 8,450 348 8,450 8,500 350 8,500 8,550 352 8,550 8,600 355 8,600 8,650 357 8,650 8,700 360 8,700 8,750 362 8,750 8,800 364 8,800 8,850 367 8,850 8,900 369 8,900 8,950 371 8,950 9,000 374 If your taxable net income is... At least But less than Your Maryland tax is ... 9,000 9,000 9,050 376 9,050 9,100 379 9,100 9,150 381 9,150 9,200 383 9,200 9,250 386 9,250 9,300 388 9,300 9,350 390 9,350 9,400 393 9,400 9,450 395 9,450 9,500 398 9,500 9,550 400 9,550 9,600 402 9,600 9,650 405 9,650 9,700 407 9,700 9,750 409 9,750 9,800 412 9,800 9,850 414 9,850 9,900 417 9,900 9,950 419 9,950 10,000 421 10,000 10,000 10,050 424 10,050 10,100 426 10,100 10,150 428 10,150 10,200 431 10,200 10,250 433 10,250 10,300 436 10,300 10,350 438 10,350 10,400 440 10,400 10,450 443 10,450 10,500 445 10,500 10,550 447 10,550 10,600 450 10,600 10,650 452 10,650 10,700 455 10,700 10,750 457 10,750 10,800 459 10,800 10,850 462 10,850 10,900 464 10,900 10,950 466 10,950 11,000 469 11,000 11,000 11,050 471 11,050 11,100 474 11,100 11,150 476 11,150 11,200 478 11,200 11,250 481 11,250 11,300 483 11,300 11,350 485 11,350 11,400 488 11,400 11,450 490 11,450 11,500 493 11,500 11,550 495 11,550 11,600 497 11,600 11,650 500 11,650 11,700 502 11,700 11,750 504 11,750 11,800 507 11,800 11,850 509 11,850 11,900 512 11,900 11,950 514 11,950 12,000 516 If your taxable net income is... At least But less than Your Maryland tax is ... 12,000 12,000 12,050 519 12,050 12,100 521 12,100 12,150 523 12,150 12,200 526 12,200 12,250 528 12,250 12,300 531 12,300 12,350 533 12,350 12,400 535 12,400 12,450 538 12,450 12,500 540 12,500 12,550 542 12,550 12,600 545 12,600 12,650 547 12,650 12,700 550 12,700 12,750 552 12,750 12,800 554 12,800 12,850 557 12,850 12,900 559 12,900 12,950 561 12,950 13,000 564 13,000 13,000 13,050 566 13,050 13,100 569 13,100 13,150 571 13,150 13,200 573 13,200 13,250 576 13,250 13,300 578 13,300 13,350 580 13,350 13,400 583 13,400 13,450 585 13,450 13,500 588 13,500 13,550 590 13,550 13,600 592 13,600 13,650 595 13,650 13,700 597 13,700 13,750 599 13,750 13,800 602 13,800 13,850 604 13,850 13,900 607 13,900 13,950 609 13,950 14,000 611 14,000 14,000 14,050 614 14,050 14,100 616 14,100 14,150 618 14,150 14,200 621 14,200 14,250 623 14,250 14,300 626 14,300 14,350 628 14,350 14,400 630 14,400 14,450 633 14,450 14,500 635 14,500 14,550 637 14,550 14,600 640 14,600 14,650 642 14,650 14,700 645 14,700 14,750 647 14,750 14,800 649 14,800 14,850 652 14,850 14,900 654 14,900 14,950 656 14,950 15,000 659 INSTRUCTIONS: 1. Find the income range that applies to the taxable net income you exported 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.

27 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 18,000 18,000 18,050 804 18,050 18,100 806 18,100 18,150 808 18,150 18,200 811 18,200 18,250 813 18,250 18,300 816 18,300 18,350 818 18,350 18,400 820 18,400 18,450 823 18,450 18,500 825 18,500 18,550 827 18,550 18,600 830 18,600 18,650 832 18,650 18,700 835 18,700 18,750 837 18,750 18,800 839 18,800 18,850 842 18,850 18,900 844 18,900 18,950 846 18,950 19,000 849 19,000 19,000 19,050 851 19,050 19,100 854 19,100 19,150 856 19,150 19,200 858 19,200 19,250 861 19,250 19,300 863 19,300 19,350 865 19,350 19,400 868 19,400 19,450 870 19,450 19,500 873 19,500 19,550 875 19,550 19,600 877 19,600 19,650 880 19,650 19,700 882 19,700 19,750 884 19,750 19,800 887 19,800 19,850 889 19,850 19,900 892 19,900 19,950 894 19,950 20,000 896 20,000 20,000 20,050 899 20,050 20,100 901 20,100 20,150 903 20,150 20,200 906 20,200 20,250 908 20,250 20,300 911 20,300 20,350 913 20,350 20,400 915 20,400 20,450 918 20,450 20,500 920 20,500 20,550 922 20,550 20,600 925 20,600 20,650 927 20,650 20,700 930 20,700 20,750 932 20,750 20,800 934 20,800 20,850 937 20,850 20,900 939 20,900 20,950 941 20,950 21,000 944 If your taxable net income is... At least But less than Your Maryland tax is ... 15,000 15,000 15,050 661 15,050 15,100 664 15,100 15,150 666 15,150 15,200 668 15,200 15,250 671 15,250 15,300 673 15,300 15,350 675 15,350 15,400 678 15,400 15,450 680 15,450 15,500 683 15,500 15,550 685 15,550 15,600 687 15,600 15,650 690 15,650 15,700 692 15,700 15,750 694 15,750 15,800 697 15,800 15,850 699 15,850 15,900 702 15,900 15,950 704 15,950 16,000 706 16,000 16,000 16,050 709 16,050 16,100 711 16,100 16,150 713 16,150 16,200 716 16,200 16,250 718 16,250 16,300 721 16,300 16,350 723 16,350 16,400 725 16,400 16,450 728 16,450 16,500 730 16,500 16,550 732 16,550 16,600 735 16,600 16,650 737 16,650 16,700 740 16,700 16,750 742 16,750 16,800 744 16,800 16,850 747 16,850 16,900 749 16,900 16,950 751 16,950 17,000 754 17,000 17,000 17,050 756 17,050 17,100 759 17,100 17,150 761 17,150 17,200 763 17,200 17,250 766 17,250 17,300 768 17,300 17,350 770 17,350 17,400 773 17,400 17,450 775 17,450 17,500 778 17,500 17,550 780 17,550 17,600 782 17,600 17,650 785 17,650 17,700 787 17,700 17,750 789 17,750 17,800 792 17,800 17,850 794 17,850 17,900 797 17,900 17,950 799 17,950 18,000 801 If your taxable net income is... At least But less than Your Maryland tax is ... 21,000 21,000 21,050 946 21,050 21,100 949 21,100 21,150 951 21,150 21,200 953 21,200 21,250 956 21,250 21,300 958 21,300 21,350 960 21,350 21,400 963 21,400 21,450 965 21,450 21,500 968 21,500 21,550 970 21,550 21,600 972 21,600 21,650 975 21,650 21,700 977 21,700 21,750 979 21,750 21,800 982 21,800 21,850 984 21,850 21,900 987 21,900 21,950 989 21,950 22,000 991 22,000 22,000 22,050 994 22,050 22,100 996 22,100 22,150 998 22,150 22,200 1,001 22,200 22,250 1,003 22,250 22,300 1,006 22,300 22,350 1,008 22,350 22,400 1,010 22,400 22,450 1,013 22,450 22,500 1,015 22,500 22,550 1,017 22,550 22,600 1,020 22,600 22,650 1,022 22,650 22,700 1,025 22,700 22,750 1,027 22,750 22,800 1,029 22,800 22,850 1,032 22,850 22,900 1,034 22,900 22,950 1,036 22,950 23,000 1,039 23,000 23,000 23,050 1,041 23,050 23,100 1,044 23,100 23,150 1,046 23,150 23,200 1,048 23,200 23,250 1,051 23,250 23,300 1,053 23,300 23,350 1,055 23,350 23,400 1,058 23,400 23,450 1,060 23,450 23,500 1,063 23,500 23,550 1,065 23,550 23,600 1,067 23,600 23,650 1,070 23,650 23,700 1,072 23,700 23,750 1,074 23,750 23,800 1,077 23,800 23,850 1,079 23,850 23,900 1,082 23,900 23,950 1,084 23,950 24,000 1,086 If your taxable net income is... At least But less than Your Maryland tax is ... 24,000 24,000 24,050 1,089 24,050 24,100 1,091 24,100 24,150 1,093 24,150 24,200 1,096 24,200 24,250 1,098 24,250 24,300 1,101 24,300 24,350 1,103 24,350 24,400 1,105 24,400 24,450 1,108 24,450 24,500 1,110 24,500 24,550 1,112 24,550 24,600 1,115 24,600 24,650 1,117 24,650 24,700 1,120 24,700 24,750 1,122 24,750 24,800 1,124 24,800 24,850 1,127 24,850 24,900 1,129 24,900 24,950 1,131 24,950 25,000 1,134 25,000 25,000 25,050 1,136 25,050 25,100 1,139 25,100 25,150 1,141 25,150 25,200 1,143 25,200 25,250 1,146 25,250 25,300 1,148 25,300 25,350 1,150 25,350 25,400 1,153 25,400 25,450 1,155 25,450 25,500 1,158 25,500 25,550 1,160 25,550 25,600 1,162 25,600 25,650 1,165 25,650 25,700 1,167 25,700 25,750 1,169 25,750 25,800 1,172 25,800 25,850 1,174 25,850 25,900 1,177 25,900 25,950 1,179 25,950 26,000 1,181 26,000 26,000 26,050 1,184 26,050 26,100 1,186 26,100 26,150 1,188 26,150 26,200 1,191 26,200 26,250 1,193 26,250 26,300 1,196 26,300 26,350 1,198 26,350 26,400 1,200 26,400 26,450 1,203 26,450 26,500 1,205 26,500 26,550 1,207 26,550 26,600 1,210 26,600 26,650 1,212 26,650 26,700 1,215 26,700 26,750 1,217 26,750 26,800 1,219 26,800 26,850 1,222 26,850 26,900 1,224 26,900 26,950 1,226 26,950 27,000 1,229 If your taxable net income is... At least But less than Your Maryland tax is ... 27,000 27,000 27,050 1,231 27,050 27,100 1,234 27,100 27,150 1,236 27,150 27,200 1,238 27,200 27,250 1,241 27,250 27,300 1,243 27,300 27,350 1,245 27,350 27,400 1,248 27,400 27,450 1,250 27,450 27,500 1,253 27,500 27,550 1,255 27,550 27,600 1,257 27,600 27,650 1,260 27,650 27,700 1,262 27,700 27,750 1,264 27,750 27,800 1,267 27,800 27,850 1,269 27,850 27,900 1,272 27,900 27,950 1,274 27,950 28,000 1,276 28,000 28,000 28,050 1,279 28,050 28,100 1,281 28,100 28,150 1,283 28,150 28,200 1,286 28,200 28,250 1,288 28,250 28,300 1,291 28,300 28,350 1,293 28,350 28,400 1,295 28,400 28,450 1,298 28,450 28,500 1,300 28,500 28,550 1,302 28,550 28,600 1,305 28,600 28,650 1,307 28,650 28,700 1,310 28,700 28,750 1,312 28,750 28,800 1,314 28,800 28,850 1,317 28,850 28,900 1,319 28,900 28,950 1,321 28,950 29,000 1,324 29,000 29,000 29,050 1,326 29,050 29,100 1,329 29,100 29,150 1,331 29,150 29,200 1,333 29,200 29,250 1,336 29,250 29,300 1,338 29,300 29,350 1,340 29,350 29,400 1,343 29,400 29,450 1,345 29,450 29,500 1,348 29,500 29,550 1,350 29,550 29,600 1,352 29,600 29,650 1,355 29,650 29,700 1,357 29,700 29,750 1,359 29,750 29,800 1,362 29,800 29,850 1,364 29,850 29,900 1,367 29,900 29,950 1,369 29,950 30,000 1,371

28 If your taxable net income is... At least But less than Your Maryland tax is ... 33,000 33,000 33,050 1,516 33,050 33,100 1,519 33,100 33,150 1,521 33,150 33,200 1,523 33,200 33,250 1,526 33,250 33,300 1,528 33,300 33,350 1,530 33,350 33,400 1,533 33,400 33,450 1,535 33,450 33,500 1,538 33,500 33,550 1,540 33,550 33,600 1,542 33,600 33,650 1,545 33,650 33,700 1,547 33,700 33,750 1,549 33,750 33,800 1,552 33,800 33,850 1,554 33,850 33,900 1,557 33,900 33,950 1,559 33,950 34,000 1,561 34,000 34,000 34,050 1,564 34,050 34,100 1,566 34,100 34,150 1,568 34,150 34,200 1,571 34,200 34,250 1,573 34,250 34,300 1,576 34,300 34,350 1,578 34,350 34,400 1,580 34,400 34,450 1,583 34,450 34,500 1,585 34,500 34,550 1,587 34,550 34,600 1,590 34,600 34,650 1,592 34,650 34,700 1,595 34,700 34,750 1,597 34,750 34,800 1,599 34,800 34,850 1,602 34,850 34,900 1,604 34,900 34,950 1,606 34,950 35,000 1,609 35,000 35,000 35,050 1,611 35,050 35,100 1,614 35,100 35,150 1,616 35,150 35,200 1,618 35,200 35,250 1,621 35,250 35,300 1,623 35,300 35,350 1,625 35,350 35,400 1,628 35,400 35,450 1,630 35,450 35,500 1,633 35,500 35,550 1,635 35,550 35,600 1,637 35,600 35,650 1,640 35,650 35,700 1,642 35,700 35,750 1,644 35,750 35,800 1,647 35,800 35,850 1,649 35,850 35,900 1,652 35,900 35,950 1,654 35,950 21,000 1,656 If your taxable net income is... At least But less than Your Maryland tax is ... 30,000 30,000 30,050 1,374 30,050 30,100 1,376 30,100 30,150 1,378 30,150 30,200 1,381 30,200 30,250 1,383 30,250 30,300 1,386 30,300 30,350 1,388 30,350 30,400 1,390 30,400 30,450 1,393 30,450 30,500 1,395 30,500 30,550 1,397 30,550 30,600 1,400 30,600 30,650 1,402 30,650 30,700 1,405 30,700 30,750 1,407 30,750 30,800 1,409 30,800 30,850 1,412 30,850 30,900 1,414 30,900 30,950 1,416 30,950 31,000 1,419 31,000 31,000 31,050 1,421 31,050 31,100 1,424 31,100 31,150 1,426 31,150 31,200 1,428 31,200 31,250 1,431 31,250 31,300 1,433 31,300 31,350 1,435 31,350 31,400 1,438 31,400 31,450 1,440 31,450 31,500 1,443 31,500 31,550 1,445 31,550 31,600 1,447 31,600 31,650 1,450 31,650 31,700 1,452 31,700 31,750 1,454 31,750 31,800 1,457 31,800 31,850 1,459 31,850 31,900 1,462 31,900 31,950 1,464 31,950 32,000 1,466 32,000 32,000 32,050 1,469 32,050 32,100 1,471 32,100 32,150 1,473 32,150 32,200 1,476 32,200 32,250 1,478 32,250 32,300 1,481 32,300 32,350 1,483 32,350 32,400 1,485 32,400 32,450 1,488 32,450 32,500 1,490 32,500 32,550 1,492 32,550 32,600 1,495 32,600 32,650 1,497 32,650 32,700 1,500 32,700 32,750 1,502 32,750 32,800 1,504 32,800 32,850 1,507 32,850 32,900 1,509 32,900 32,950 1,511 32,950 33,000 1,514 If your taxable net income is... At least But less than Your Maryland tax is ... 36,000 36,000 36,050 1,659 36,050 36,100 1,661 36,100 36,150 1,663 36,150 36,200 1,666 36,200 36,250 1,668 36,250 36,300 1,671 36,300 36,350 1,673 36,350 36,400 1,675 36,400 36,450 1,678 36,450 36,500 1,680 36,500 36,550 1,682 36,550 36,600 1,685 36,600 36,650 1,687 36,650 36,700 1,690 36,700 36,750 1,692 36,750 36,800 1,694 36,800 36,850 1,697 36,850 36,900 1,699 36,900 36,950 1,701 36,950 37,000 1,704 37,000 37,000 37,050 1,706 37,050 37,100 1,709 37,100 37,150 1,711 37,150 37,200 1,713 37,200 37,250 1,716 37,250 37,300 1,718 37,300 37,350 1,720 37,350 37,400 1,723 37,400 37,450 1,725 37,450 37,500 1,728 37,500 37,550 1,730 37,550 37,600 1,732 37,600 37,650 1,735 37,650 37,700 1,737 37,700 37,750 1,739 37,750 37,800 1,742 37,800 37,850 1,744 37,850 37,900 1,747 37,900 37,950 1,749 37,950 38,000 1,751 38,000 38,000 38,050 1,754 38,050 38,100 1,756 38,100 38,150 1,758 38,150 38,200 1,761 38,200 38,250 1,763 38,250 38,300 1,766 38,300 38,350 1,768 38,350 38,400 1,770 38,400 38,450 1,773 38,450 38,500 1,775 38,500 38,550 1,777 38,550 38,600 1,780 38,600 38,650 1,782 38,650 38,700 1,785 38,700 38,750 1,787 38,750 38,800 1,789 38,800 38,850 1,792 38,850 38,900 1,794 38,900 38,950 1,796 38,950 39,000 1,799 If your taxable net income is... At least But less than Your Maryland tax is ... 39,000 39,000 39,050 1,801 39,050 39,100 1,804 39,100 39,150 1,806 39,150 39,200 1,808 39,200 39,250 1,811 39,250 39,300 1,813 39,300 39,350 1,815 39,350 39,400 1,818 39,400 39,450 1,820 39,450 39,500 1,823 39,500 39,550 1,825 39,550 39,600 1,827 39,600 39,650 1,830 39,650 39,700 1,832 39,700 39,750 1,834 39,750 39,800 1,837 39,800 39,850 1,839 39,850 39,900 1,842 39,900 39,950 1,844 39,950 40,000 1,846 40,000 40,000 40,050 1,849 40,050 40,100 1,851 40,100 40,150 1,853 40,150 40,200 1,856 40,200 40,250 1,858 40,250 40,300 1,861 40,300 40,350 1,863 40,350 40,400 1,865 40,400 40,450 1,868 40,450 40,500 1,870 40,500 40,550 1,872 40,550 40,600 1,875 40,600 40,650 1,877 40,650 40,700 1,880 40,700 40,750 1,882 40,750 40,800 1,884 40,800 40,850 1,887 40,850 40,900 1,889 40,900 40,950 1,891 40,950 41,000 1,894 41,000 41,000 41,050 1,896 41,050 41,100 1,899 41,100 41,150 1,901 41,150 41,200 1,903 41,200 41,250 1,906 41,250 41,300 1,908 41,300 41,350 1,910 41,350 41,400 1,913 41,400 41,450 1,915 41,450 41,500 1,918 41,500 41,550 1,920 41,550 41,600 1,922 41,600 41,650 1,925 41,650 41,700 1,927 41,700 41,750 1,929 41,750 41,800 1,932 41,800 41,850 1,934 41,850 41,900 1,937 41,900 41,950 1,939 41,950 42,000 1,941 If your taxable net income is... At least But less than Your Maryland tax is ... 42,000 42,000 42,050 1,944 42,050 42,100 1,946 42,100 42,150 1,948 42,150 42,200 1,951 42,200 42,250 1,953 42,250 42,300 1,956 42,300 42,350 1,958 42,350 42,400 1,960 42,400 42,450 1,963 42,450 42,500 1,965 42,500 42,550 1,967 42,550 42,600 1,970 42,600 42,650 1,972 42,650 42,700 1,975 42,700 42,750 1,977 42,750 42,800 1,979 42,800 42,850 1,982 42,850 42,900 1,984 42,900 42,950 1,986 42,950 43,000 1,989 43,000 43,000 43,050 1,991 43,050 43,100 1,994 43,100 43,150 1,996 43,150 43,200 1,998 43,200 43,250 2,001 43,250 43,300 2,003 43,300 43,350 2,005 43,350 43,400 2,008 43,400 43,450 2,010 43,450 43,500 2,013 43,500 43,550 2,015 43,550 43,600 2,017 43,600 43,650 2,020 43,650 43,700 2,022 43,700 43,750 2,024 43,750 43,800 2,027 43,800 43,850 2,029 43,850 43,900 2,032 43,900 43,950 2,034 43,950 44,000 2,036 44,000 44,000 44,050 2,039 44,050 44,100 2,041 44,100 44,150 2,043 44,150 44,200 2,046 44,200 44,250 2,048 44,250 44,300 2,051 44,300 44,350 2,053 44,350 44,400 2,055 44,400 44,450 2,058 44,450 44,500 2,060 44,500 44,550 2,062 44,550 44,600 2,065 44,600 44,650 2,067 44,650 44,700 2,070 44,700 44,750 2,072 44,750 44,800 2,074 44,800 44,850 2,077 44,850 44,900 2,079 44,900 44,950 2,081 44,950 45,000 2,084 2024 MARYLAND TAX TABLE

29 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 48,000 48,000 48,050 2,229 48,050 48,100 2,231 48,100 48,150 2,233 48,150 48,200 2,236 48,200 48,250 2,238 48,250 48,300 2,241 48,300 48,350 2,243 48,350 48,400 2,245 48,400 48,450 2,248 48,450 48,500 2,250 48,500 48,550 2,252 48,550 48,600 2,255 48,600 48,650 2,257 48,650 48,700 2,260 48,700 48,750 2,262 48,750 48,800 2,264 48,800 48,850 2,267 48,850 48,900 2,269 48,900 48,950 2,271 48,950 49,000 2,274 49,000 49,000 49,050 2,276 49,050 49,100 2,279 49,100 49,150 2,281 49,150 49,200 2,283 49,200 49,250 2,286 49,250 49,300 2,288 49,300 49,350 2,290 49,350 49,400 2,293 49,400 49,450 2,295 49,450 49,500 2,298 49,500 49,550 2,300 49,550 49,600 2,302 49,600 49,650 2,305 49,650 49,700 2,307 49,700 49,750 2,309 49,750 49,800 2,312 49,800 49,850 2,314 49,850 49,900 2,317 49,900 49,950 2,319 49,950 50,000 2,321 50,000 50,000 50,050 2,324 50,050 50,100 2,326 50,100 50,150 2,328 50,150 50,200 2,331 50,200 50,250 2,333 50,250 50,300 2,336 50,300 50,350 2,338 50,350 50,400 2,340 50,400 50,450 2,343 50,450 50,500 2,345 50,500 50,550 2,347 50,550 50,600 2,350 50,600 50,650 2,352 50,650 50,700 2,355 50,700 50,750 2,357 50,750 50,800 2,359 50,800 50,850 2,362 50,850 50,900 2,364 50,900 50,950 2,366 50,950 51,000 2,369 If your taxable net income is... At least But less than Your Maryland tax is ... 45,000 45,000 45,050 2,086 45,050 45,100 2,089 45,100 45,150 2,091 45,150 45,200 2,093 45,200 45,250 2,096 45,250 45,300 2,098 45,300 45,350 2,100 45,350 45,400 2,103 45,400 45,450 2,105 45,450 45,500 2,108 45,500 45,550 2,110 45,550 45,600 2,112 45,600 45,650 2,115 45,650 45,700 2,117 45,700 45,750 2,119 45,750 45,800 2,122 45,800 45,850 2,124 45,850 45,900 2,127 45,900 45,950 2,129 45,950 46,000 2,131 46,000 46,000 46,050 2134 46,050 46,100 2136 46,100 46,150 2138 46,150 46,200 2141 46,200 46,250 2143 46,250 46,300 2146 46,300 46,350 2148 46,350 46,400 2150 46,400 46,450 2153 46,450 46,500 2155 46,500 46,550 2157 46,550 46,600 2160 46,600 46,650 2162 46,650 46,700 2165 46,700 46,750 2167 46,750 46,800 2169 46,800 46,850 2172 46,850 46,900 2174 46,900 46,950 2176 46,950 47,000 2179 47,000 47,000 47,050 2,181 47,050 47,100 2,184 47,100 47,150 2,186 47,150 47,200 2,188 47,200 47,250 2,191 47,250 47,300 2,193 47,300 47,350 2,195 47,350 47,400 2,198 47,400 47,450 2,200 47,450 47,500 2,203 47,500 47,550 2,205 47,550 47,600 2,207 47,600 47,650 2,210 47,650 47,700 2,212 47,700 47,750 2,214 47,750 47,800 2,217 47,800 47,850 2,219 47,850 47,900 2,222 47,900 47,950 2,224 47,950 48,000 2,226 If your taxable net income is... At least But less than Your Maryland tax is ... 51,000 51,000 51,050 2,371 51,050 51,100 2,374 51,100 51,150 2,376 51,150 51,200 2,378 51,200 51,250 2,381 51,250 51,300 2,383 51,300 51,350 2,385 51,350 51,400 2,388 51,400 51,450 2,390 51,450 51,500 2,393 51,500 51,550 2,395 51,550 51,600 2,397 51,600 51,650 2,400 51,650 51,700 2,402 51,700 51,750 2,404 51,750 51,800 2,407 51,800 51,850 2,409 51,850 51,900 2,412 51,900 51,950 2,414 51,950 52,000 2,416 52,000 52,000 52,050 2,419 52,050 52,100 2,421 52,100 52,150 2,423 52,150 52,200 2,426 52,200 52,250 2,428 52,250 52,300 2,431 52,300 52,350 2,433 52,350 52,400 2,435 52,400 52,450 2,438 52,450 52,500 2,440 52,500 52,550 2,442 52,550 52,600 2,445 52,600 52,650 2,447 52,650 52,700 2,450 52,700 52,750 2,452 52,750 52,800 2,454 52,800 52,850 2,457 52,850 52,900 2,459 52,900 52,950 2,461 52,950 53,000 2,464 53,000 53,000 53,050 2,466 53,050 53,100 2,469 53,100 53,150 2,471 53,150 53,200 2,473 53,200 53,250 2,476 53,250 53,300 2,478 53,300 53,350 2,480 53,350 53,400 2,483 53,400 53,450 2,485 53,450 53,500 2,488 53,500 53,550 2,490 53,550 53,600 2,492 53,600 53,650 2,495 53,650 53,700 2,497 53,700 53,750 2,499 53,750 53,800 2,502 53,800 53,850 2,504 53,850 53,900 2,507 53,900 53,950 2,509 53,950 54,000 2,511 If your taxable net income is... At least But less than Your Maryland tax is ... 54,000 54,000 54,050 2,514 54,050 54,100 2,516 54,100 54,150 2,518 54,150 54,200 2,521 54,200 54,250 2,523 54,250 54,300 2,526 54,300 54,350 2,528 54,350 54,400 2,530 54,400 54,450 2,533 54,450 54,500 2,535 54,500 54,550 2,537 54,550 54,600 2,540 54,600 54,650 2,542 54,650 54,700 2,545 54,700 54,750 2,547 54,750 54,800 2,549 54,800 54,850 2,552 54,850 54,900 2,554 54,900 54,950 2,556 54,950 55,000 2,559 55,000 55,000 55,050 2,561 55,050 55,100 2,564 55,100 55,150 2,566 55,150 55,200 2,568 55,200 55,250 2,571 55,250 55,300 2,573 55,300 55,350 2,575 55,350 55,400 2,578 55,400 55,450 2,580 55,450 55,500 2,583 55,500 55,550 2,585 55,550 55,600 2,587 55,600 55,650 2,590 55,650 55,700 2,592 55,700 55,750 2,594 55,750 55,800 2,597 55,800 55,850 2,599 55,850 55,900 2,602 55,900 55,950 2,604 55,950 56,000 2,606 56,000 56,000 56,050 2,609 56,050 56,100 2,611 56,100 56,150 2,613 56,150 56,200 2,616 56,200 56,250 2,618 56,250 56,300 2,621 56,300 56,350 2,623 56,350 56,400 2,625 56,400 56,450 2,628 56,450 56,500 2,630 56,500 56,550 2,632 56,550 56,600 2,635 56,600 56,650 2,637 56,650 56,700 2,640 56,700 56,750 2,642 56,750 56,800 2,644 56,800 56,850 2,647 56,850 56,900 2,649 56,900 56,950 2,651 56,950 57,000 2,654 If your taxable net income is... At least But less than Your Maryland tax is ... 57,000 57,000 57,050 2,656 57,050 57,100 2,659 57,100 57,150 2,661 57,150 57,200 2,663 57,200 57,250 2,666 57,250 57,300 2,668 57,300 57,350 2,670 57,350 57,400 2,673 57,400 57,450 2,675 57,450 57,500 2,678 57,500 57,550 2,680 57,550 57,600 2,682 57,600 57,650 2,685 57,650 57,700 2,687 57,700 57,750 2,689 57,750 57,800 2,692 57,800 57,850 2,694 57,850 57,900 2,697 57,900 57,950 2,699 57,950 58,000 2,701 58,000 58,000 58,050 2,704 58,050 58,100 2,706 58,100 58,150 2,708 58,150 58,200 2,711 58,200 58,250 2,713 58,250 58,300 2,716 58,300 58,350 2,718 58,350 58,400 2,720 58,400 58,450 2,723 58,450 58,500 2,725 58,500 58,550 2,727 58,550 58,600 2,730 58,600 58,650 2,732 58,650 58,700 2,735 58,700 58,750 2,737 58,750 58,800 2,739 58,800 58,850 2,742 58,850 58,900 2,744 58,900 58,950 2,746 58,950 59,000 2,749 59,000 59,000 59,050 2,751 59,050 59,100 2,754 59,100 59,150 2,756 59,150 59,200 2,758 59,200 59,250 2,761 59,250 59,300 2,763 59,300 59,350 2,765 59,350 59,400 2,768 59,400 59,450 2,770 59,450 59,500 2,773 59,500 59,550 2,775 59,550 59,600 2,777 59,600 59,650 2,780 59,650 59,700 2,782 59,700 59,750 2,784 59,750 59,800 2,787 59,800 59,850 2,789 59,850 59,900 2,792 59,900 59,950 2,794 59,950 60,000 2,796

30 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 63,000 63,000 63,050 2,941 63,050 63,100 2,944 63,100 63,150 2,946 63,150 63,200 2,948 63,200 63,250 2,951 63,250 63,300 2,953 63,300 63,350 2,955 63,350 63,400 2,958 63,400 63,450 2,960 63,450 63,500 2,963 63,500 63,550 2,965 63,550 63,600 2,967 63,600 63,650 2,970 63,650 63,700 2,972 63,700 63,750 2,974 63,750 63,800 2,977 63,800 63,850 2,979 63,850 63,900 2,982 63,900 63,950 2,984 63,950 64,000 2,986 64,000 64,000 64,050 2,989 64,050 64,100 2,991 64,100 64,150 2,993 64,150 64,200 2,996 64,200 64,250 2,998 64,250 64,300 3,001 64,300 64,350 3,003 64,350 64,400 3,005 64,400 64,450 3,008 64,450 64,500 3,010 64,500 64,550 3,012 64,550 64,600 3,015 64,600 64,650 3,017 64,650 64,700 3,020 64,700 64,750 3,022 64,750 64,800 3,024 64,800 64,850 3,027 64,850 64,900 3,029 64,900 64,950 3,031 64,950 65,000 3,034 65,000 65,000 65,050 3,036 65,050 65,100 3,039 65,100 65,150 3,041 65,150 65,200 3,043 65,200 65,250 3,046 65,250 65,300 3,048 65,300 65,350 3,050 65,350 65,400 3,053 65,400 65,450 3,055 65,450 65,500 3,058 65,500 65,550 3,060 65,550 65,600 3,062 65,600 65,650 3,065 65,650 65,700 3,067 65,700 65,750 3,069 65,750 65,800 3,072 65,800 65,850 3,074 65,850 65,900 3,077 65,900 65,950 3,079 65,950 66,000 3,081 If your taxable net income is... At least But less than Your Maryland tax is ... 60,000 60,000 60,050 2,799 60,050 60,100 2,801 60,100 60,150 2,803 60,150 60,200 2,806 60,200 60,250 2,808 60,250 60,300 2,811 60,300 60,350 2,813 60,350 60,400 2,815 60,400 60,450 2,818 60,450 60,500 2,820 60,500 60,550 2,822 60,550 60,600 2,825 60,600 60,650 2,827 60,650 60,700 2,830 60,700 60,750 2,832 60,750 60,800 2,834 60,800 60,850 2,837 60,850 60,900 2,839 60,900 60,950 2,841 60,950 61,000 2,844 61,000 61,000 61,050 2,846 61,050 61,100 2,849 61,100 61,150 2,851 61,150 61,200 2,853 61,200 61,250 2,856 61,250 61,300 2,858 61,300 61,350 2,860 61,350 61,400 2,863 61,400 61,450 2,865 61,450 61,500 2,868 61,500 61,550 2,870 61,550 61,600 2,872 61,600 61,650 2,875 61,650 61,700 2,877 61,700 61,750 2,879 61,750 61,800 2,882 61,800 61,850 2,884 61,850 61,900 2,887 61,900 61,950 2,889 61,950 62,000 2,891 62,000 62,000 62,050 2,894 62,050 62,100 2,896 62,100 62,150 2,898 62,150 62,200 2,901 62,200 62,250 2,903 62,250 62,300 2,906 62,300 62,350 2,908 62,350 62,400 2,910 62,400 62,450 2,913 62,450 62,500 2,915 62,500 62,550 2,917 62,550 62,600 2,920 62,600 62,650 2,922 62,650 62,700 2,925 62,700 62,750 2,927 62,750 62,800 2,929 62,800 62,850 2,932 62,850 62,900 2,934 62,900 62,950 2,936 62,950 63,000 2,939 If your taxable net income is... At least But less than Your Maryland tax is ... 66,000 66,000 66,050 3,084 66,050 66,100 3,086 66,100 66,150 3,088 66,150 66,200 3,091 66,200 66,250 3,093 66,250 66,300 3,096 66,300 66,350 3,098 66,350 66,400 3,100 66,400 66,450 3,103 66,450 66,500 3,105 66,500 66,550 3,107 66,550 66,600 3,110 66,600 66,650 3,112 66,650 66,700 3,115 66,700 66,750 3,117 66,750 66,800 3,119 66,800 66,850 3,122 66,850 66,900 3,124 66,900 66,950 3,126 66,950 67,000 3,129 67,000 67,000 67,050 3,131 67,050 67,100 3,134 67,100 67,150 3,136 67,150 67,200 3,138 67,200 67,250 3,141 67,250 67,300 3,143 67,300 67,350 3,145 67,350 67,400 3,148 67,400 67,450 3,150 67,450 67,500 3,153 67,500 67,550 3,155 67,550 67,600 3,157 67,600 67,650 3,160 67,650 67,700 3,162 67,700 67,750 3,164 67,750 67,800 3,167 67,800 67,850 3,169 67,850 67,900 3,172 67,900 67,950 3,174 67,950 68,000 3,176 68,000 68,000 68,050 3,179 68,050 68,100 3,181 68,100 68,150 3,183 68,150 68,200 3,186 68,200 68,250 3,188 68,250 68,300 3,191 68,300 68,350 3,193 68,350 68,400 3,195 68,400 68,450 3,198 68,450 68,500 3,200 68,500 68,550 3,202 68,550 68,600 3,205 68,600 68,650 3,207 68,650 68,700 3,210 68,700 68,750 3,212 68,750 68,800 3,214 68,800 68,850 3,217 68,850 68,900 3,219 68,900 68,950 3,221 68,950 69,000 3,224 If your taxable net income is... At least But less than Your Maryland tax is ... 69,000 69,000 69,050 3,226 69,050 69,100 3,229 69,100 69,150 3,231 69,150 69,200 3,233 69,200 69,250 3,236 69,250 69,300 3,238 69,300 69,350 3,240 69,350 69,400 3,243 69,400 69,450 3,245 69,450 69,500 3,248 69,500 69,550 3,250 69,550 69,600 3,252 69,600 69,650 3,255 69,650 69,700 3,257 69,700 69,750 3,259 69,750 69,800 3,262 69,800 69,850 3,264 69,850 69,900 3,267 69,900 69,950 3,269 69,950 70,000 3,271 70,000 70,000 70,050 3,274 70,050 70,100 3,276 70,100 70,150 3,278 70,150 70,200 3,281 70,200 70,250 3,283 70,250 70,300 3,286 70,300 70,350 3,288 70,350 70,400 3,290 70,400 70,450 3,293 70,450 70,500 3,295 70,500 70,550 3,297 70,550 70,600 3,300 70,600 70,650 3,302 70,650 70,700 3,305 70,700 70,750 3,307 70,750 70,800 3,309 70,800 70,850 3,312 70,850 70,900 3,314 70,900 70,950 3,316 70,950 71,000 3,319 71,000 71,000 71,050 3,321 71,050 71,100 3,324 71,100 71,150 3,326 71,150 71,200 3,328 71,200 71,250 3,331 71,250 71,300 3,333 71,300 71,350 3,335 71,350 71,400 3,338 71,400 71,450 3,340 71,450 71,500 3,343 71,500 71,550 3,345 71,550 71,600 3,347 71,600 71,650 3,350 71,650 71,700 3,352 71,700 71,750 3,354 71,750 71,800 3,357 71,800 71,850 3,359 71,850 71,900 3,362 71,900 71,950 3,364 71,950 72,000 3,366 If your taxable net income is... At least But less than Your Maryland tax is ... 72,000 72,000 72,050 3,369 72,050 72,100 3,371 72,100 72,150 3,373 72,150 72,200 3,376 72,200 72,250 3,378 72,250 72,300 3,381 72,300 72,350 3,383 72,350 72,400 3,385 72,400 72,450 3,388 72,450 72,500 3,390 72,500 72,550 3,392 72,550 72,600 3,395 72,600 72,650 3,397 72,650 72,700 3,400 72,700 72,750 3,402 72,750 72,800 3,404 72,800 72,850 3,407 72,850 72,900 3,409 72,900 72,950 3,411 72,950 73,000 3,414 73,000 73,000 73,050 3,416 73,050 73,100 3,419 73,100 73,150 3,421 73,150 73,200 3,423 73,200 73,250 3,426 73,250 73,300 3,428 73,300 73,350 3,430 73,350 73,400 3,433 73,400 73,450 3,435 73,450 73,500 3,438 73,500 73,550 3,440 73,550 73,600 3,442 73,600 73,650 3,445 73,650 73,700 3,447 73,700 73,750 3,449 73,750 73,800 3,452 73,800 73,850 3,454 73,850 73,900 3,457 73,900 73,950 3,459 73,950 74,000 3,461 74,000 74,000 74,050 3,464 74,050 74,100 3,466 74,100 74,150 3,468 74,150 74,200 3,471 74,200 74,250 3,473 74,250 74,300 3,476 74,300 74,350 3,478 74,350 74,400 3,480 74,400 74,450 3,483 74,450 74,500 3,485 74,500 74,550 3,487 74,550 74,600 3,490 74,600 74,650 3,492 74,650 74,700 3,495 74,700 74,750 3,497 74,750 74,800 3,499 74,800 74,850 3,502 74,850 74,900 3,504 74,900 74,950 3,506 74,950 75,000 3,509

31 If your taxable net income is... At least But less than Your Maryland tax is ... 75,000 75,000 75,050 3,511 75,050 75,100 3,514 75,100 75,150 3,516 75,150 75,200 3,518 75,200 75,250 3,521 75,250 75,300 3,523 75,300 75,350 3,525 75,350 75,400 3,528 75,400 75,450 3,530 75,450 75,500 3,533 75,500 75,550 3,535 75,550 75,600 3,537 75,600 75,650 3,540 75,650 75,700 3,542 75,700 75,750 3,544 75,750 75,800 3,547 75,800 75,850 3,549 75,850 75,900 3,552 75,900 75,950 3,554 75,950 76,000 3,556 76,000 76,000 76,050 3,559 76,050 76,100 3,561 76,100 76,150 3,563 76,150 76,200 3,566 76,200 76,250 3,568 76,250 76,300 3,571 76,300 76,350 3,573 76,350 76,400 3,575 76,400 76,450 3,578 76,450 76,500 3,580 76,500 76,550 3,582 76,550 76,600 3,585 76,600 76,650 3,587 76,650 76,700 3,590 76,700 76,750 3,592 76,750 76,800 3,594 76,800 76,850 3,597 76,850 76,900 3,599 76,900 76,950 3,601 76,950 77,000 3,604 77,000 77,000 77,050 3,606 77,050 77,100 3,609 77,100 77,150 3,611 77,150 77,200 3,613 77,200 77,250 3,616 77,250 77,300 3,618 77,300 77,350 3,620 77,350 77,400 3,623 77,400 77,450 3,625 77,450 77,500 3,628 77,500 77,550 3,630 77,550 77,600 3,632 77,600 77,650 3,635 77,650 77,700 3,637 77,700 77,750 3,639 77,750 77,800 3,642 77,800 77,850 3,644 77,850 77,900 3,647 77,900 77,950 3,649 77,950 78,000 3,651 2024 MARYLAND TAX TABLE If your taxable net income is... At least But less than Your Maryland tax is ... 78,000 78,000 78,050 3,654 78,050 78,100 3,656 78,100 78,150 3,658 78,150 78,200 3,661 78,200 78,250 3,663 78,250 78,300 3,666 78,300 78,350 3,668 78,350 78,400 3,670 78,400 78,450 3,673 78,450 78,500 3,675 78,500 78,550 3,677 78,550 78,600 3,680 78,600 78,650 3,682 78,650 78,700 3,685 78,700 78,750 3,687 78,750 78,800 3,689 78,800 78,850 3,692 78,850 78,900 3,694 78,900 78,950 3,696 78,950 79,000 3,699 79,000 79,000 79,050 3,701 79,050 79,100 3,704 79,100 79,150 3,706 79,150 79,200 3,708 79,200 79,250 3,711 79,250 79,300 3,713 79,300 79,350 3,715 79,350 79,400 3,718 79,400 79,450 3,720 79,450 79,500 3,723 79,500 79,550 3,725 79,550 79,600 3,727 79,600 79,650 3,730 79,650 79,700 3,732 79,700 79,750 3,734 79,750 79,800 3,737 79,800 79,850 3,739 79,850 79,900 3,742 79,900 79,950 3,744 79,950 80,000 3,746 80,000 80,000 80,050 3,749 80,050 80,100 3,751 80,100 80,150 3,753 80,150 80,200 3,756 80,200 80,250 3,758 80,250 80,300 3,761 80,300 80,350 3,763 80,350 80,400 3,765 80,400 80,450 3,768 80,450 80,500 3,770 80,500 80,550 3,772 80,550 80,600 3,775 80,600 80,650 3,777 80,650 80,700 3,780 80,700 80,750 3,782 80,750 80,800 3,784 80,800 80,850 3,787 80,850 80,900 3,789 80,900 80,950 3,791 80,950 81,000 3,794 If your taxable net income is... At least But less than Your Maryland tax is ... 81,000 81,000 81,050 3,796 81,050 81,100 3,799 81,100 81,150 3,801 81,150 81,200 3,803 81,200 81,250 3,806 81,250 81,300 3,808 81,300 81,350 3,810 81,350 81,400 3,813 81,400 81,450 3,815 81,450 81,500 3,818 81,500 81,550 3,820 81,550 81,600 3,822 81,600 81,650 3,825 81,650 81,700 3,827 81,700 81,750 3,829 81,750 81,800 3,832 81,800 81,850 3,834 81,850 81,900 3,837 81,900 81,950 3,839 81,950 82,000 3,841 82,000 82,000 82,050 3,844 82,050 82,100 3,846 82,100 82,150 3,848 82,150 82,200 3,851 82,200 82,250 3,853 82,250 82,300 3,856 82,300 82,350 3,858 82,350 82,400 3,860 82,400 82,450 3,863 82,450 82,500 3,865 82,500 82,550 3,867 82,550 82,600 3,870 82,600 82,650 3,872 82,650 82,700 3,875 82,700 82,750 3,877 82,750 82,800 3,879 82,800 82,850 3,882 82,850 82,900 3,884 82,900 82,950 3,886 82,950 83,000 3,889 83,000 83,000 83,050 3,891 83,050 83,100 3,894 83,100 83,150 3,896 83,150 83,200 3,898 83,200 83,250 3,901 83,250 83,300 3,903 83,300 83,350 3,905 83,350 83,400 3,908 83,400 83,450 3,910 83,450 83,500 3,913 83,500 83,550 3,915 83,550 83,600 3,917 83,600 83,650 3,920 83,650 83,700 3,922 83,700 83,750 3,924 83,750 83,800 3,927 83,800 83,850 3,929 83,850 83,900 3,932 83,900 83,950 3,934 83,950 84,000 3,936 If your taxable net income is... At least But less than Your Maryland tax is ... 84,000 84,000 84,050 3,939 84,050 84,100 3,941 84,100 84,150 3,943 84,150 84,200 3,946 84,200 84,250 3,948 84,250 84,300 3,951 84,300 84,350 3,953 84,350 84,400 3,955 84,400 84,450 3,958 84,450 84,500 3,960 84,500 84,550 3,962 84,550 84,600 3,965 84,600 84,650 3,967 84,650 84,700 3,970 84,700 84,750 3,972 84,750 84,800 3,974 84,800 84,850 3,977 84,850 84,900 3,979 84,900 84,950 3,981 84,950 85,000 3,984 85,000 85,000 85,050 3,986 85,050 85,100 3,989 85,100 85,150 3,991 85,150 85,200 3,993 85,200 85,250 3,996 85,250 85,300 3,998 85,300 85,350 4,000 85,350 85,400 4,003 85,400 85,450 4,005 85,450 85,500 4,008 85,500 85,550 4,010 85,550 85,600 4,012 85,600 85,650 4,015 85,650 85,700 4,017 85,700 85,750 4,019 85,750 85,800 4,022 85,800 85,850 4,024 85,850 85,900 4,027 85,900 85,950 4,029 85,950 86,000 4,031 86,000 86,000 86,050 4,034 86,050 86,100 4,036 86,100 86,150 4,038 86,150 86,200 4,041 86,200 86,250 4,043 86,250 86,300 4,046 86,300 86,350 4,048 86,350 86,400 4,050 86,400 86,450 4,053 86,450 86,500 4,055 86,500 86,550 4,057 86,550 86,600 4,060 86,600 86,650 4,062 86,650 86,700 4,065 86,700 86,750 4,067 86,750 86,800 4,069 86,800 86,850 4,072 86,850 86,900 4,074 86,900 86,950 4,076 86,950 87,000 4,079 If your taxable net income is... At least But less than Your Maryland tax is ... 87,000 87,000 87,050 4,081 87,050 87,100 4,084 87,100 87,150 4,086 87,150 87,200 4,088 87,200 87,250 4,091 87,250 87,300 4,093 87,300 87,350 4,095 87,350 87,400 4,098 87,400 87,450 4,100 87,450 87,500 4,103 87,500 87,550 4,105 87,550 87,600 4,107 87,600 87,650 4,110 87,650 87,700 4,112 87,700 87,750 4,114 87,750 87,800 4,117 87,800 87,850 4,119 87,850 87,900 4,122 87,900 87,950 4,124 87,950 88,000 4,126 88,000 88,000 88,050 4,129 88,050 88,100 4,131 88,100 88,150 4,133 88,150 88,200 4,136 88,200 88,250 4,138 88,250 88,300 4,141 88,300 88,350 4,143 88,350 88,400 4,145 88,400 88,450 4,148 88,450 88,500 4,150 88,500 88,550 4,152 88,550 88,600 4,155 88,600 88,650 4,157 88,650 88,700 4,160 88,700 88,750 4,162 88,750 88,800 4,164 88,800 88,850 4,167 88,850 88,900 4,169 88,900 88,950 4,171 88,950 89,000 4,174 89,000 89,000 89,050 4,176 89,050 89,100 4,179 89,100 89,150 4,181 89,150 89,200 4,183 89,200 89,250 4,186 89,250 89,300 4,188 89,300 89,350 4,190 89,350 89,400 4,193 89,400 89,450 4,195 89,450 89,500 4,198 89,500 89,550 4,200 89,550 89,600 4,202 89,600 89,650 4,205 89,650 89,700 4,207 89,700 89,750 4,209 89,750 89,800 4,212 89,800 89,850 4,214 89,850 89,900 4,217 89,900 89,950 4,219 89,950 90,000 4,221

32 Use the appropriate Maryland tax computation worksheet schedule (17A) below if your taxable net income is $100,000 or more. 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 I - Use if your filing status is Single, Married Filing Separately, or Dependent Taxpayer. Use the row in which your taxable net income appears. 2024 MARYLAND TAX TABLE 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 $ 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 If your taxable net income is... At least But less than Your Maryland tax is ... 90,000 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 91,000 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 If your taxable net income is... At least But less than Your Maryland tax is ... 92,000 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 93,000 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 If your taxable net income is... At least But less than Your Maryland tax is ... 94,000 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 95,000 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 If your taxable net income is... At least But less than Your Maryland tax is ... 96,000 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 97,000 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 If your taxable net income is... At least But less than Your Maryland tax is ... 98,000 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 99,000 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

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34 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 3,000 3,000 3,050 82 3,050 3,100 83 3,100 3,150 84 3,150 3,200 86 3,200 3,250 87 3,250 3,300 88 3,300 3,350 90 3,350 3,400 91 3,400 3,450 92 3,450 3,500 94 3,500 3,550 95 3,550 3,600 97 3,600 3,650 98 3,650 3,700 99 3,700 3,750 101 3,750 3,800 102 3,800 3,850 103 3,850 3,900 105 3,900 3,950 106 3,950 4,000 107 4,000 4,000 4,050 109 4,050 4,100 110 4,100 4,150 111 4,150 4,200 113 4,200 4,250 114 4,250 4,300 115 4,300 4,350 117 4,350 4,400 118 4,400 4,450 119 4,450 4,500 121 4,500 4,550 122 4,550 4,600 124 4,600 4,650 125 4,650 4,700 126 4,700 4,750 128 4,750 4,800 129 4,800 4,850 130 4,850 4,900 132 4,900 4,950 133 4,950 5,000 134 5,000 5,000 5,050 136 5,050 5,100 137 5,100 5,150 138 5,150 5,200 140 5,200 5,250 141 5,250 5,300 142 5,300 5,350 144 5,350 5,400 145 5,400 5,450 146 5,450 5,500 148 5,500 5,550 149 5,550 5,600 151 5,600 5,650 152 5,650 5,700 153 5,700 5,750 155 5,750 5,800 156 5,800 5,850 157 5,850 5,900 159 5,900 5,950 160 5,950 6,000 161 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 6,000 6,000 6,050 163 6,050 6,100 164 6,100 6,150 165 6,150 6,200 167 6,200 6,250 168 6,250 6,300 169 6,300 6,350 171 6,350 6,400 172 6,400 6,450 173 6,450 6,500 175 6,500 6,550 176 6,550 6,600 178 6,600 6,650 179 6,650 6,700 180 6,700 6,750 182 6,750 6,800 183 6,800 6,850 184 6,850 6,900 186 6,900 6,950 187 6,950 7,000 188 7,000 7,000 7,050 190 7,050 7,100 191 7,100 7,150 192 7,150 7,200 194 7,200 7,250 195 7,250 7,300 196 7,300 7,350 198 7,350 7,400 199 7,400 7,450 200 7,450 7,500 202 7,500 7,550 203 7,550 7,600 205 7,600 7,650 206 7,650 7,700 207 7,700 7,750 209 7,750 7,800 210 7,800 7,850 211 7,850 7,900 213 7,900 7,950 214 7,950 8,000 215 8,000 8,000 8,050 217 8,050 8,100 218 8,100 8,150 219 8,150 8,200 221 8,200 8,250 222 8,250 8,300 223 8,300 8,350 225 8,350 8,400 226 8,400 8,450 227 8,450 8,500 229 8,500 8,550 230 8,550 8,600 232 8,600 8,650 233 8,650 8,700 234 8,700 8,750 236 8,750 8,800 237 8,800 8,850 238 8,850 8,900 240 8,900 8,950 241 8,950 9,000 242 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 9,000 9,000 9,050 244 9,050 9,100 245 9,100 9,150 246 9,150 9,200 248 9,200 9,250 249 9,250 9,300 250 9,300 9,350 252 9,350 9,400 253 9,400 9,450 254 9,450 9,500 256 9,500 9,550 257 9,550 9,600 259 9,600 9,650 260 9,650 9,700 261 9,700 9,750 263 9,750 9,800 264 9,800 9,850 265 9,850 9,900 267 9,900 9,950 268 9,950 10,000 269 10,000 10,000 10,050 271 10,050 10,100 272 10,100 10,150 273 10,150 10,200 275 10,200 10,250 276 10,250 10,300 277 10,300 10,350 279 10,350 10,400 280 10,400 10,450 281 10,450 10,500 283 10,500 10,550 284 10,550 10,600 286 10,600 10,650 287 10,650 10,700 288 10,700 10,750 290 10,750 10,800 291 10,800 10,850 292 10,850 10,900 294 10,900 10,950 295 10,950 11,000 296 11,000 11,000 11,050 298 11,050 11,100 299 11,100 11,150 300 11,150 11,200 302 11,200 11,250 303 11,250 11,300 304 11,300 11,350 306 11,350 11,400 307 11,400 11,450 308 11,450 11,500 310 11,500 11,550 311 11,550 11,600 313 11,600 11,650 314 11,650 11,700 315 11,700 11,750 317 11,750 11,800 318 11,800 11,850 319 11,850 11,900 321 11,900 11,950 322 11,950 12,000 323 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 12,000 12,000 12,050 325 12,050 12,100 326 12,100 12,150 327 12,150 12,200 329 12,200 12,250 330 12,250 12,300 331 12,300 12,350 333 12,350 12,400 334 12,400 12,450 335 12,450 12,500 337 12,500 12,550 338 12,550 12,600 340 12,600 12,650 341 12,650 12,700 342 12,700 12,750 344 12,750 12,800 345 12,800 12,850 346 12,850 12,900 348 12,900 12,950 349 12,950 13,000 350 13,000 13,000 13,050 352 13,050 13,100 353 13,100 13,150 354 13,150 13,200 356 13,200 13,250 357 13,250 13,300 358 13,300 13,350 360 13,350 13,400 361 13,400 13,450 362 13,450 13,500 364 13,500 13,550 365 13,550 13,600 367 13,600 13,650 368 13,650 13,700 369 13,700 13,750 371 13,750 13,800 372 13,800 13,850 373 13,850 13,900 375 13,900 13,950 376 13,950 14,000 377 14,000 14,000 14,050 379 14,050 14,100 380 14,100 14,150 381 14,150 14,200 383 14,200 14,250 384 14,250 14,300 385 14,300 14,350 387 14,350 14,400 388 14,400 14,450 389 14,450 14,500 391 14,500 14,550 392 14,550 14,600 394 14,600 14,650 395 14,650 14,700 396 14,700 14,750 398 14,750 14,800 399 14,800 14,850 400 14,850 14,900 402 14,900 14,950 403 14,950 15,000 404 Instructions: If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than $ 0 $ 50 $1 50 75 2 75 100 2 100 150 3 150 200 5 200 250 6 250 300 7 300 350 9 350 400 10 400 450 11 450 500 13 500 550 14 550 600 16 600 650 17 650 700 18 700 750 20 750 800 21 800 850 22 850 900 24 900 950 25 950 1,000 26 1,000 1,000 1,050 28 1,050 1,100 29 1,100 1,150 30 1,150 1,200 32 1,200 1,250 33 1,250 1,300 34 1,300 1,350 36 1,350 1,400 37 1,400 1,450 38 1,450 1,500 40 1,500 1,550 41 1,550 1,600 43 1,600 1,650 44 1,650 1,700 45 1,700 1,750 47 1,750 1,800 48 1,800 1,850 49 1,850 1,900 51 1,900 1,950 52 1,950 2,000 53 2,000 2,000 2,050 55 2,050 2,100 56 2,100 2,150 57 2,150 2,200 59 2,200 2,250 60 2,250 2,300 61 2,300 2,350 63 2,350 2,400 64 2,400 2,450 65 2,450 2,500 67 2,500 2,550 68 2,550 2,600 70 2,600 2,650 71 2,650 2,700 72 2,700 2,750 74 2,750 2,800 75 2,800 2,850 76 2,850 2,900 78 2,900 2,950 79 2,950 3,000 80 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME UNDER $50,000 1. Find the income range that applies to the taxable net

income you exported on Line 20 of your Form 502. 2. Find the Anne Arundel County tax corresponding to your income range. 3. Enter the tax amount on Line 28 of Form 502. 4. This table does not include the state income tax. 5. If your taxable net income is $100,000 or more, use the Anne Arundel

County Tax Computation Worksheet Schedules (19D) at the end of the tax table.

35 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 18,000 18,000 18,050 487 18,050 18,100 488 18,100 18,150 489 18,150 18,200 491 18,200 18,250 492 18,250 18,300 493 18,300 18,350 495 18,350 18,400 496 18,400 18,450 497 18,450 18,500 499 18,500 18,550 500 18,550 18,600 502 18,600 18,650 503 18,650 18,700 504 18,700 18,750 506 18,750 18,800 507 18,800 18,850 508 18,850 18,900 510 18,900 18,950 511 18,950 19,000 512 19,000 19,000 19,050 514 19,050 19,100 515 19,100 19,150 516 19,150 19,200 518 19,200 19,250 519 19,250 19,300 520 19,300 19,350 522 19,350 19,400 523 19,400 19,450 524 19,450 19,500 526 19,500 19,550 527 19,550 19,600 529 19,600 19,650 530 19,650 19,700 531 19,700 19,750 533 19,750 19,800 534 19,800 19,850 535 19,850 19,900 537 19,900 19,950 538 19,950 20,000 539 20,000 20,000 20,050 541 20,050 20,100 542 20,100 20,150 543 20,150 20,200 545 20,200 20,250 546 20,250 20,300 547 20,300 20,350 549 20,350 20,400 550 20,400 20,450 551 20,450 20,500 553 20,500 20,550 554 20,550 20,600 556 20,600 20,650 557 20,650 20,700 558 20,700 20,750 560 20,750 20,800 561 20,800 20,850 562 20,850 20,900 564 20,900 20,950 565 20,950 21,000 566 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 15,000 15,000 15,050 406 15,050 15,100 407 15,100 15,150 408 15,150 15,200 410 15,200 15,250 411 15,250 15,300 412 15,300 15,350 414 15,350 15,400 415 15,400 15,450 416 15,450 15,500 418 15,500 15,550 419 15,550 15,600 421 15,600 15,650 422 15,650 15,700 423 15,700 15,750 425 15,750 15,800 426 15,800 15,850 427 15,850 15,900 429 15,900 15,950 430 15,950 16,000 431 16,000 16,000 16,050 433 16,050 16,100 434 16,100 16,150 435 16,150 16,200 437 16,200 16,250 438 16,250 16,300 439 16,300 16,350 441 16,350 16,400 442 16,400 16,450 443 16,450 16,500 445 16,500 16,550 446 16,550 16,600 448 16,600 16,650 449 16,650 16,700 450 16,700 16,750 452 16,750 16,800 453 16,800 16,850 454 16,850 16,900 456 16,900 16,950 457 16,950 17,000 458 17,000 17,000 17,050 460 17,050 17,100 461 17,100 17,150 462 17,150 17,200 464 17,200 17,250 465 17,250 17,300 466 17,300 17,350 468 17,350 17,400 469 17,400 17,450 470 17,450 17,500 472 17,500 17,550 473 17,550 17,600 475 17,600 17,650 476 17,650 17,700 477 17,700 17,750 479 17,750 17,800 480 17,800 17,850 481 17,850 17,900 483 17,900 17,950 484 17,950 18,000 485 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 21,000 21,000 21,050 568 21,050 21,100 569 21,100 21,150 570 21,150 21,200 572 21,200 21,250 573 21,250 21,300 574 21,300 21,350 576 21,350 21,400 577 21,400 21,450 578 21,450 21,500 580 21,500 21,550 581 21,550 21,600 583 21,600 21,650 584 21,650 21,700 585 21,700 21,750 587 21,750 21,800 588 21,800 21,850 589 21,850 21,900 591 21,900 21,950 592 21,950 22,000 593 22,000 22,000 22,050 595 22,050 22,100 596 22,100 22,150 597 22,150 22,200 599 22,200 22,250 600 22,250 22,300 601 22,300 22,350 603 22,350 22,400 604 22,400 22,450 605 22,450 22,500 607 22,500 22,550 608 22,550 22,600 610 22,600 22,650 611 22,650 22,700 612 22,700 22,750 614 22,750 22,800 615 22,800 22,850 616 22,850 22,900 618 22,900 22,950 619 22,950 23,000 620 23,000 23,000 23,050 622 23,050 23,100 623 23,100 23,150 624 23,150 23,200 626 23,200 23,250 627 23,250 23,300 628 23,300 23,350 630 23,350 23,400 631 23,400 23,450 632 23,450 23,500 634 23,500 23,550 635 23,550 23,600 637 23,600 23,650 638 23,650 23,700 639 23,700 23,750 641 23,750 23,800 642 23,800 23,850 643 23,850 23,900 645 23,900 23,950 646 23,950 24,000 647 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 24,000 24,000 24,050 649 24,050 24,100 650 24,100 24,150 651 24,150 24,200 653 24,200 24,250 654 24,250 24,300 655 24,300 24,350 657 24,350 24,400 658 24,400 24,450 659 24,450 24,500 661 24,500 24,550 662 24,550 24,600 664 24,600 24,650 665 24,650 24,700 666 24,700 24,750 668 24,750 24,800 669 24,800 24,850 670 24,850 24,900 672 24,900 24,950 673 24,950 25,000 674 25,000 25,000 25,050 676 25,050 25,100 677 25,100 25,150 678 25,150 25,200 680 25,200 25,250 681 25,250 25,300 682 25,300 25,350 684 25,350 25,400 685 25,400 25,450 686 25,450 25,500 688 25,500 25,550 689 25,550 25,600 691 25,600 25,650 692 25,650 25,700 693 25,700 25,750 695 25,750 25,800 696 25,800 25,850 697 25,850 25,900 699 25,900 25,950 700 25,950 26,000 701 26,000 26,000 26,050 703 26,050 26,100 704 26,100 26,150 705 26,150 26,200 707 26,200 26,250 708 26,250 26,300 709 26,300 26,350 711 26,350 26,400 712 26,400 26,450 713 26,450 26,500 715 26,500 26,550 716 26,550 26,600 718 26,600 26,650 719 26,650 26,700 720 26,700 26,750 722 26,750 26,800 723 26,800 26,850 724 26,850 26,900 726 26,900 26,950 727 26,950 27,000 728 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 27,000 27,000 27,050 730 27,050 27,100 731 27,100 27,150 732 27,150 27,200 734 27,200 27,250 735 27,250 27,300 736 27,300 27,350 738 27,350 27,400 739 27,400 27,450 740 27,450 27,500 742 27,500 27,550 743 27,550 27,600 745 27,600 27,650 746 27,650 27,700 747 27,700 27,750 749 27,750 27,800 750 27,800 27,850 751 27,850 27,900 753 27,900 27,950 754 27,950 28,000 755 28,000 28,000 28,050 757 28,050 28,100 758 28,100 28,150 759 28,150 28,200 761 28,200 28,250 762 28,250 28,300 763 28,300 28,350 765 28,350 28,400 766 28,400 28,450 767 28,450 28,500 769 28,500 28,550 770 28,550 28,600 772 28,600 28,650 773 28,650 28,700 774 28,700 28,750 776 28,750 28,800 777 28,800 28,850 778 28,850 28,900 780 28,900 28,950 781 28,950 29,000 782 29,000 29,000 29,050 784 29,050 29,100 785 29,100 29,150 786 29,150 29,200 788 29,200 29,250 789 29,250 29,300 790 29,300 29,350 792 29,350 29,400 793 29,400 29,450 794 29,450 29,500 796 29,500 29,550 797 29,550 29,600 799 29,600 29,650 800 29,650 29,700 801 29,700 29,750 803 29,750 29,800 804 29,800 29,850 805 29,850 29,900 807 29,900 29,950 808 29,950 30,000 809 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME UNDER $50,000

36 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 33,000 33,000 33,050 892 33,050 33,100 893 33,100 33,150 894 33,150 33,200 896 33,200 33,250 897 33,250 33,300 898 33,300 33,350 900 33,350 33,400 901 33,400 33,450 902 33,450 33,500 904 33,500 33,550 905 33,550 33,600 907 33,600 33,650 908 33,650 33,700 909 33,700 33,750 911 33,750 33,800 912 33,800 33,850 913 33,850 33,900 915 33,900 33,950 916 33,950 34,000 917 34,000 34,000 34,050 919 34,050 34,100 920 34,100 34,150 921 34,150 34,200 923 34,200 34,250 924 34,250 34,300 925 34,300 34,350 927 34,350 34,400 928 34,400 34,450 929 34,450 34,500 931 34,500 34,550 932 34,550 34,600 934 34,600 34,650 935 34,650 34,700 936 34,700 34,750 938 34,750 34,800 939 34,800 34,850 940 34,850 34,900 942 34,900 34,950 943 34,950 35,000 944 35,000 35,000 35,050 946 35,050 35,100 947 35,100 35,150 948 35,150 35,200 950 35,200 35,250 951 35,250 35,300 952 35,300 35,350 954 35,350 35,400 955 35,400 35,450 956 35,450 35,500 958 35,500 35,550 959 35,550 35,600 961 35,600 35,650 962 35,650 35,700 963 35,700 35,750 965 35,750 35,800 966 35,800 35,850 967 35,850 35,900 969 35,900 35,950 970 35,950 21,000 971 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 30,000 30,000 30,050 811 30,050 30,100 812 30,100 30,150 813 30,150 30,200 815 30,200 30,250 816 30,250 30,300 817 30,300 30,350 819 30,350 30,400 820 30,400 30,450 821 30,450 30,500 823 30,500 30,550 824 30,550 30,600 826 30,600 30,650 827 30,650 30,700 828 30,700 30,750 830 30,750 30,800 831 30,800 30,850 832 30,850 30,900 834 30,900 30,950 835 30,950 31,000 836 31,000 31,000 31,050 838 31,050 31,100 839 31,100 31,150 840 31,150 31,200 842 31,200 31,250 843 31,250 31,300 844 31,300 31,350 846 31,350 31,400 847 31,400 31,450 848 31,450 31,500 850 31,500 31,550 851 31,550 31,600 853 31,600 31,650 854 31,650 31,700 855 31,700 31,750 857 31,750 31,800 858 31,800 31,850 859 31,850 31,900 861 31,900 31,950 862 31,950 32,000 863 32,000 32,000 32,050 865 32,050 32,100 866 32,100 32,150 867 32,150 32,200 869 32,200 32,250 870 32,250 32,300 871 32,300 32,350 873 32,350 32,400 874 32,400 32,450 875 32,450 32,500 877 32,500 32,550 878 32,550 32,600 880 32,600 32,650 881 32,650 32,700 882 32,700 32,750 884 32,750 32,800 885 32,800 32,850 886 32,850 32,900 888 32,900 32,950 889 32,950 33,000 890 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 36,000 36,000 36,050 973 36,050 36,100 974 36,100 36,150 975 36,150 36,200 977 36,200 36,250 978 36,250 36,300 979 36,300 36,350 981 36,350 36,400 982 36,400 36,450 983 36,450 36,500 985 36,500 36,550 986 36,550 36,600 988 36,600 36,650 989 36,650 36,700 990 36,700 36,750 992 36,750 36,800 993 36,800 36,850 994 36,850 36,900 996 36,900 36,950 997 36,950 37,000 998 37,000 37,000 37,050 1,000 37,050 37,100 1,001 37,100 37,150 1,002 37,150 37,200 1,004 37,200 37,250 1,005 37,250 37,300 1,006 37,300 37,350 1,008 37,350 37,400 1,009 37,400 37,450 1,010 37,450 37,500 1,012 37,500 37,550 1,013 37,550 37,600 1,015 37,600 37,650 1,016 37,650 37,700 1,017 37,700 37,750 1,019 37,750 37,800 1,020 37,800 37,850 1,021 37,850 37,900 1,023 37,900 37,950 1,024 37,950 38,000 1,025 38,000 38,000 38,050 1,027 38,050 38,100 1,028 38,100 38,150 1,029 38,150 38,200 1,031 38,200 38,250 1,032 38,250 38,300 1,033 38,300 38,350 1,035 38,350 38,400 1,036 38,400 38,450 1,037 38,450 38,500 1,039 38,500 38,550 1,040 38,550 38,600 1,042 38,600 38,650 1,043 38,650 38,700 1,044 38,700 38,750 1,046 38,750 38,800 1,047 38,800 38,850 1,048 38,850 38,900 1,050 38,900 38,950 1,051 38,950 39,000 1,052 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 39,000 39,000 39,050 1,054 39,050 39,100 1,055 39,100 39,150 1,056 39,150 39,200 1,058 39,200 39,250 1,059 39,250 39,300 1,060 39,300 39,350 1,062 39,350 39,400 1,063 39,400 39,450 1,064 39,450 39,500 1,066 39,500 39,550 1,067 39,550 39,600 1,069 39,600 39,650 1,070 39,650 39,700 1,071 39,700 39,750 1,073 39,750 39,800 1,074 39,800 39,850 1,075 39,850 39,900 1,077 39,900 39,950 1,078 39,950 40,000 1,079 40,000 40,000 40,050 1,081 40,050 40,100 1,082 40,100 40,150 1,083 40,150 40,200 1,085 40,200 40,250 1,086 40,250 40,300 1,087 40,300 40,350 1,089 40,350 40,400 1,090 40,400 40,450 1,091 40,450 40,500 1,093 40,500 40,550 1,094 40,550 40,600 1,096 40,600 40,650 1,097 40,650 40,700 1,098 40,700 40,750 1,100 40,750 40,800 1,101 40,800 40,850 1,102 40,850 40,900 1,104 40,900 40,950 1,105 40,950 41,000 1,106 41,000 41,000 41,050 1,108 41,050 41,100 1,109 41,100 41,150 1,110 41,150 41,200 1,112 41,200 41,250 1,113 41,250 41,300 1,114 41,300 41,350 1,116 41,350 41,400 1,117 41,400 41,450 1,118 41,450 41,500 1,120 41,500 41,550 1,121 41,550 41,600 1,123 41,600 41,650 1,124 41,650 41,700 1,125 41,700 41,750 1,127 41,750 41,800 1,128 41,800 41,850 1,129 41,850 41,900 1,131 41,900 41,950 1,132 41,950 42,000 1,133 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 42,000 42,000 42,050 1,135 42,050 42,100 1,136 42,100 42,150 1,137 42,150 42,200 1,139 42,200 42,250 1,140 42,250 42,300 1,141 42,300 42,350 1,143 42,350 42,400 1,144 42,400 42,450 1,145 42,450 42,500 1,147 42,500 42,550 1,148 42,550 42,600 1,150 42,600 42,650 1,151 42,650 42,700 1,152 42,700 42,750 1,154 42,750 42,800 1,155 42,800 42,850 1,156 42,850 42,900 1,158 42,900 42,950 1,159 42,950 43,000 1,160 43,000 43,000 43,050 1,162 43,050 43,100 1,163 43,100 43,150 1,164 43,150 43,200 1,166 43,200 43,250 1,167 43,250 43,300 1,168 43,300 43,350 1,170 43,350 43,400 1,171 43,400 43,450 1,172 43,450 43,500 1,174 43,500 43,550 1,175 43,550 43,600 1,177 43,600 43,650 1,178 43,650 43,700 1,179 43,700 43,750 1,181 43,750 43,800 1,182 43,800 43,850 1,183 43,850 43,900 1,185 43,900 43,950 1,186 43,950 44,000 1,187 44,000 44,000 44,050 1,189 44,050 44,100 1,190 44,100 44,150 1,191 44,150 44,200 1,193 44,200 44,250 1,194 44,250 44,300 1,195 44,300 44,350 1,197 44,350 44,400 1,198 44,400 44,450 1,199 44,450 44,500 1,201 44,500 44,550 1,202 44,550 44,600 1,204 44,600 44,650 1,205 44,650 44,700 1,206 44,700 44,750 1,208 44,750 44,800 1,209 44,800 44,850 1,210 44,850 44,900 1,212 44,900 44,950 1,213 44,950 45,000 1,214 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME UNDER $50,000

37 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 46,000 46,000 46,050 1,243 46,050 46,100 1,244 46,100 46,150 1,245 46,150 46,200 1,247 46,200 46,250 1,248 46,250 46,300 1,249 46,300 46,350 1,251 46,350 46,400 1,252 46,400 46,450 1,253 46,450 46,500 1,255 46,500 46,550 1,256 46,550 46,600 1,258 46,600 46,650 1,259 46,650 46,700 1,260 46,700 46,750 1,262 46,750 46,800 1,263 46,800 46,850 1,264 46,850 46,900 1,266 46,900 46,950 1,267 46,950 47,000 1,268 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 45,000 45,000 45,050 1,216 45,050 45,100 1,217 45,100 45,150 1,218 45,150 45,200 1,220 45,200 45,250 1,221 45,250 45,300 1,222 45,300 45,350 1,224 45,350 45,400 1,225 45,400 45,450 1,226 45,450 45,500 1,228 45,500 45,550 1,229 45,550 45,600 1,231 45,600 45,650 1,232 45,650 45,700 1,233 45,700 45,750 1,235 45,750 45,800 1,236 45,800 45,850 1,237 45,850 45,900 1,239 45,900 45,950 1,240 45,950 46,000 1,241 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 47,000 47,000 47,050 1,270 47,050 47,100 1,271 47,100 47,150 1,272 47,150 47,200 1,274 47,200 47,250 1,275 47,250 47,300 1,276 47,300 47,350 1,278 47,350 47,400 1,279 47,400 47,450 1,280 47,450 47,500 1,282 47,500 47,550 1,283 47,550 47,600 1,285 47,600 47,650 1,286 47,650 47,700 1,287 47,700 47,750 1,289 47,750 47,800 1,290 47,800 47,850 1,291 47,850 47,900 1,293 47,900 47,950 1,294 47,950 48,000 1,295 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 48,000 48,000 48,050 1,297 48,050 48,100 1,298 48,100 48,150 1,299 48,150 48,200 1,301 48,200 48,250 1,302 48,250 48,300 1,303 48,300 48,350 1,305 48,350 48,400 1,306 48,400 48,450 1,307 48,450 48,500 1,309 48,500 48,550 1,310 48,550 48,600 1,312 48,600 48,650 1,313 48,650 48,700 1,314 48,700 48,750 1,316 48,750 48,800 1,317 48,800 48,850 1,318 48,850 48,900 1,320 48,900 48,950 1,321 48,950 49,000 1,322 If your taxable net income is... For All Filing Statuses: A.A. County Tax is At least But less than 49,000 49,000 49,050 1,324 49,050 49,100 1,325 49,100 49,150 1,326 49,150 49,200 1,328 49,200 49,250 1,329 49,250 49,300 1,330 49,300 49,350 1,332 49,350 49,400 1,333 49,400 49,450 1,334 49,450 49,500 1,336 49,500 49,550 1,337 49,550 49,600 1,339 49,600 49,650 1,340 49,650 49,700 1,341 49,700 49,750 1,343 49,750 49,800 1,344 49,800 49,850 1,345 49,850 49,900 1,347 49,900 49,950 1,348 49,950 50,000 1,349 For incomes of $50,000 or more, see new table on next page. 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME UNDER $50,000

38 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 50,000 50,000 50,050 1,351 1,351 50,050 50,100 1,352 1,352 50,100 50,150 1,354 1,353 50,150 50,200 1,355 1,355 50,200 50,250 1,356 1,356 50,250 50,300 1,358 1,357 50,300 50,350 1,359 1,359 50,350 50,400 1,361 1,360 50,400 50,450 1,362 1,361 50,450 50,500 1,363 1,363 50,500 50,550 1,365 1,364 50,550 50,600 1,366 1,366 50,600 50,650 1,368 1,367 50,650 50,700 1,369 1,368 50,700 50,750 1,370 1,370 50,750 50,800 1,372 1,371 50,800 50,850 1,373 1,372 50,850 50,900 1,375 1,374 50,900 50,950 1,376 1,375 50,950 51,000 1,377 1,376 51,000 51,000 51,050 1,379 1,378 51,050 51,100 1,380 1,379 51,100 51,150 1,382 1,380 51,150 51,200 1,383 1,382 51,200 51,250 1,384 1,383 51,250 51,300 1,386 1,384 51,300 51,350 1,387 1,386 51,350 51,400 1,389 1,387 51,400 51,450 1,390 1,388 51,450 51,500 1,391 1,390 51,500 51,550 1,393 1,391 51,550 51,600 1,394 1,393 51,600 51,650 1,396 1,394 51,650 51,700 1,397 1,395 51,700 51,750 1,398 1,397 51,750 51,800 1,400 1,398 51,800 51,850 1,401 1,399 51,850 51,900 1,403 1,401 51,900 51,950 1,404 1,402 51,950 52,000 1,405 1,403 52,000 52,000 52,050 1,407 1,405 52,050 52,100 1,408 1,406 52,100 52,150 1,410 1,407 52,150 52,200 1,411 1,409 52,200 52,250 1,413 1,410 52,250 52,300 1,414 1,411 52,300 52,350 1,415 1,413 52,350 52,400 1,417 1,414 52,400 52,450 1,418 1,415 52,450 52,500 1,420 1,417 52,500 52,550 1,421 1,418 52,550 52,600 1,422 1,420 52,600 52,650 1,424 1,421 52,650 52,700 1,425 1,422 52,700 52,750 1,427 1,424 52,750 52,800 1,428 1,425 52,800 52,850 1,429 1,426 52,850 52,900 1,431 1,428 52,900 52,950 1,432 1,429 52,950 53,000 1,434 1,430 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 53,000 53,000 53,050 1,435 1,432 53,050 53,100 1,436 1,433 53,100 53,150 1,438 1,434 53,150 53,200 1,439 1,436 53,200 53,250 1,441 1,437 53,250 53,300 1,442 1,438 53,300 53,350 1,443 1,440 53,350 53,400 1,445 1,441 53,400 53,450 1,446 1,442 53,450 53,500 1,448 1,444 53,500 53,550 1,449 1,445 53,550 53,600 1,450 1,447 53,600 53,650 1,452 1,448 53,650 53,700 1,453 1,449 53,700 53,750 1,455 1,451 53,750 53,800 1,456 1,452 53,800 53,850 1,457 1,453 53,850 53,900 1,459 1,455 53,900 53,950 1,460 1,456 53,950 54,000 1,462 1,457 54,000 54,050 54,000 54,450 1,463 1,459 54,050 54,500 1,465 1,460 54,100 54,550 1,466 1,461 54,150 54,600 1,467 1,463 54,200 54,650 1,469 1,464 54,250 54,700 1,470 1,465 54,300 54,750 1,472 1,467 54,350 54,800 1,473 1,468 54,400 54,850 1,474 1,469 54,450 54,900 1,476 1,471 54,500 54,950 1,477 1,472 54,550 55,000 1,479 1,474 54,600 55,050 1,480 1,475 54,650 55,100 1,481 1,476 54,700 55,150 1,483 1,478 54,750 55,200 1,484 1,479 54,800 55,250 1,486 1,480 54,850 55,300 1,487 1,482 54,900 55,350 1,488 1,483 54,950 55,400 1,490 1,484 55,000 55,450 55,000 55,050 1,491 1,486 55,050 55,100 1,493 1,487 55,100 55,150 1,494 1,488 55,150 55,200 1,495 1,490 55,200 55,250 1,497 1,491 55,250 55,300 1,498 1,492 55,300 55,350 1,500 1,494 55,350 55,400 1,501 1,495 55,400 55,450 1,502 1,496 55,450 55,500 1,504 1,498 55,500 55,550 1,505 1,499 55,550 55,600 1,507 1,501 55,600 55,650 1,508 1,502 55,650 55,700 1,509 1,503 55,700 55,750 1,511 1,505 55,750 55,800 1,512 1,506 55,800 55,850 1,514 1,507 55,850 55,900 1,515 1,509 55,900 55,950 1,516 1,510 55,950 56,000 1,518 1,511 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 56,000 56,000 56,050 1,519 1,513 56,050 56,100 1,521 1,514 56,100 56,150 1,522 1,515 56,150 56,200 1,524 1,517 56,200 56,250 1,525 1,518 56,250 56,300 1,526 1,519 56,300 56,350 1,528 1,521 56,350 56,400 1,529 1,522 56,400 56,450 1,531 1,523 56,450 56,500 1,532 1,525 56,500 56,550 1,533 1,526 56,550 56,600 1,535 1,528 56,600 56,650 1,536 1,529 56,650 56,700 1,538 1,530 56,700 56,750 1,539 1,532 56,750 56,800 1,540 1,533 56,800 56,850 1,542 1,534 56,850 56,900 1,543 1,536 56,900 56,950 1,545 1,537 56,950 57,000 1,546 1,538 57,000 57,000 57,050 1,547 1540 57,050 57,100 1,549 1541 57,100 57,150 1,550 1542 57,150 57,200 1,552 1544 57,200 57,250 1,553 1545 57,250 57,300 1,554 1546 57,300 57,350 1,556 1548 57,350 57,400 1,557 1549 57,400 57,450 1,559 1550 57,450 57,500 1,560 1552 57,500 57,550 1,561 1553 57,550 57,600 1,563 1555 57,600 57,650 1,564 1556 57,650 57,700 1,566 1557 57,700 57,750 1,567 1559 57,750 57,800 1,568 1560 57,800 57,850 1,570 1561 57,850 57,900 1,571 1563 57,900 57,950 1,573 1564 57,950 58,000 1,574 1565 58,000 58,000 58,050 1,576 1,567 58,050 58,100 1,577 1,568 58,100 58,150 1,578 1,569 58,150 58,200 1,580 1,571 58,200 58,250 1,581 1,572 58,250 58,300 1,583 1,573 58,300 58,350 1,584 1,575 58,350 58,400 1,585 1,576 58,400 58,450 1,587 1,577 58,450 58,500 1,588 1,579 58,500 58,550 1,590 1,580 58,550 58,600 1,591 1,582 58,600 58,650 1,592 1,583 58,650 58,700 1,594 1,584 58,700 58,750 1,595 1,586 58,750 58,800 1,597 1,587 58,800 58,850 1,598 1,588 58,850 58,900 1,599 1,590 58,900 58,950 1,601 1,591 58,950 59,000 1,602 1,592 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME OF $50,000 AND ABOVE

39 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 59,000 59,000 59,050 1,604 1,594 59,050 59,100 1,605 1,595 59,100 59,150 1,606 1,596 59,150 59,200 1,608 1,598 59,200 59,250 1,609 1,599 59,250 59,300 1,611 1,600 59,300 59,350 1,612 1,602 59,350 59,400 1,613 1,603 59,400 59,450 1,615 1,604 59,450 59,500 1,616 1,606 59,500 59,550 1,618 1,607 59,550 59,600 1,619 1,609 59,600 59,650 1,620 1,610 59,650 59,700 1,622 1,611 59,700 59,750 1,623 1,613 59,750 59,800 1,625 1,614 59,800 59,850 1,626 1,615 59,850 59,900 1,627 1,617 59,900 59,950 1,629 1,618 59,950 60,000 1,630 1,619 60,000 60,000 60,050 1,632 1,621 60,050 60,100 1,633 1,622 60,100 60,150 1,635 1,623 60,150 60,200 1,636 1,625 60,200 60,250 1,637 1,626 60,250 60,300 1,639 1,627 60,300 60,350 1,640 1,629 60,350 60,400 1,642 1,630 60,400 60,450 1,643 1,631 60,450 60,500 1,644 1,633 60,500 60,550 1,646 1,634 60,550 60,600 1,647 1,636 60,600 60,650 1,649 1,637 60,650 60,700 1,650 1,638 60,700 60,750 1,651 1,640 60,750 60,800 1,653 1,641 60,800 60,850 1,654 1,642 60,850 60,900 1,656 1,644 60,900 60,950 1,657 1,645 60,950 61,000 1,658 1,646 61,000 61,000 61,050 1,660 1,648 61,050 61,100 1,661 1,649 61,100 61,150 1,663 1,650 61,150 61,200 1,664 1,652 61,200 61,250 1,665 1,653 61,250 61,300 1,667 1,654 61,300 61,350 1,668 1,656 61,350 61,400 1,670 1,657 61,400 61,450 1,671 1,658 61,450 61,500 1,672 1,660 61,500 61,550 1,674 1,661 61,550 61,600 1,675 1,663 61,600 61,650 1,677 1,664 61,650 61,700 1,678 1,665 61,700 61,750 1,679 1,667 61,750 61,800 1,681 1,668 61,800 61,850 1,682 1,669 61,850 61,900 1,684 1,671 61,900 61,950 1,685 1,672 61,950 62,000 1,686 1,673 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 62,000 62,000 62,050 1,688 1,675 62,050 62,100 1,689 1,676 62,100 62,150 1,691 1,677 62,150 62,200 1,692 1,679 62,200 62,250 1,694 1,680 62,250 62,300 1,695 1,681 62,300 62,350 1,696 1,683 62,350 62,400 1,698 1,684 62,400 62,450 1,699 1,685 62,450 62,500 1,701 1,687 62,500 62,550 1,702 1,688 62,550 62,600 1,703 1,690 62,600 62,650 1,705 1,691 62,650 62,700 1,706 1,692 62,700 62,750 1,708 1,694 62,750 62,800 1,709 1,695 62,800 62,850 1,710 1,696 62,850 62,900 1,712 1,698 62,900 62,950 1,713 1,699 62,950 63,000 1,715 1,700 63,000 63,000 63,050 1,716 1,702 63,050 63,100 1,717 1,703 63,100 63,150 1,719 1,704 63,150 63,200 1,720 1,706 63,200 63,250 1,722 1,707 63,250 63,300 1,723 1,708 63,300 63,350 1,724 1,710 63,350 63,400 1,726 1,711 63,400 63,450 1,727 1,712 63,450 63,500 1,729 1,714 63,500 63,550 1,730 1,715 63,550 63,600 1,731 1,717 63,600 63,650 1,733 1,718 63,650 63,700 1,734 1,719 63,700 63,750 1,736 1,721 63,750 63,800 1,737 1,722 63,800 63,850 1,738 1,723 63,850 63,900 1,740 1,725 63,900 63,950 1,741 1,726 63,950 64,000 1,743 1,727 64,000 64,000 64,050 1,744 1,729 64,050 64,100 1,746 1,730 64,100 64,150 1,747 1,731 64,150 64,200 1,748 1,733 64,200 64,250 1,750 1,734 64,250 64,300 1,751 1,735 64,300 64,350 1,753 1,737 64,350 64,400 1,754 1,738 64,400 64,450 1,755 1,739 64,450 64,500 1,757 1,741 64,500 64,550 1,758 1,742 64,550 64,600 1,760 1,744 64,600 64,650 1,761 1,745 64,650 64,700 1,762 1,746 64,700 64,750 1,764 1,748 64,750 64,800 1,765 1,749 64,800 64,850 1,767 1,750 64,850 64,900 1,768 1,752 64,900 64,950 1,769 1,753 64,950 65,000 1,771 1,754 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 65,000 65,000 65,050 1,772 1,756 65,050 65,100 1,774 1,757 65,100 65,150 1,775 1,758 65,150 65,200 1,776 1,760 65,200 65,250 1,778 1,761 65,250 65,300 1,779 1,762 65,300 65,350 1,781 1,764 65,350 65,400 1,782 1,765 65,400 65,450 1,783 1,766 65,450 65,500 1,785 1,768 65,500 65,550 1,786 1,769 65,550 65,600 1,788 1,771 65,600 65,650 1,789 1,772 65,650 65,700 1,790 1,773 65,700 65,750 1,792 1,775 65,750 65,800 1,793 1,776 65,800 65,850 1,795 1,777 65,850 65,900 1,796 1,779 65,900 65,950 1,797 1,780 65,950 66,000 1,799 1,781 66,000 66,000 66,050 1,800 1,783 66,050 66,100 1,802 1,784 66,100 66,150 1,803 1,785 66,150 66,200 1,805 1,787 66,200 66,250 1,806 1,788 66,250 66,300 1,807 1,789 66,300 66,350 1,809 1,791 66,350 66,400 1,810 1,792 66,400 66,450 1,812 1,793 66,450 66,500 1,813 1,795 66,500 66,550 1,814 1,796 66,550 66,600 1,816 1,798 66,600 66,650 1,817 1,799 66,650 66,700 1,819 1,800 66,700 66,750 1,820 1,802 66,750 66,800 1,821 1,803 66,800 66,850 1,823 1,804 66,850 66,900 1,824 1,806 66,900 66,950 1,826 1,807 66,950 67,000 1,827 1,808 67,000 67,000 67,050 1,828 1,810 67,050 67,100 1,830 1,811 67,100 67,150 1,831 1,812 67,150 67,200 1,833 1,814 67,200 67,250 1,834 1,815 67,250 67,300 1,835 1,816 67,300 67,350 1,837 1,818 67,350 67,400 1,838 1,819 67,400 67,450 1,840 1,820 67,450 67,500 1,841 1,822 67,500 67,550 1,842 1,823 67,550 67,600 1,844 1,825 67,600 67,650 1,845 1,826 67,650 67,700 1,847 1,827 67,700 67,750 1,848 1,829 67,750 67,800 1,849 1,830 67,800 67,850 1,851 1,831 67,850 67,900 1,852 1,833 67,900 67,950 1,854 1,834 67,950 68,000 1,855 1,835 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME OF $50,000 AND ABOVE

40 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 68,000 68,000 68,050 1,857 1,837 68,050 68,100 1,858 1,838 68,100 68,150 1,859 1,839 68,150 68,200 1,861 1,841 68,200 68,250 1,862 1,842 68,250 68,300 1,864 1,843 68,300 68,350 1,865 1,845 68,350 68,400 1,866 1,846 68,400 68,450 1,868 1,847 68,450 68,500 1,869 1,849 68,500 68,550 1,871 1,850 68,550 68,600 1,872 1,852 68,600 68,650 1,873 1,853 68,650 68,700 1,875 1,854 68,700 68,750 1,876 1,856 68,750 68,800 1,878 1,857 68,800 68,850 1,879 1,858 68,850 68,900 1,880 1,860 68,900 68,950 1,882 1,861 68,950 69,000 1,883 1,862 69,000 69,000 69,050 1,885 1,864 69,050 69,100 1,886 1,865 69,100 69,150 1,887 1,866 69,150 69,200 1,889 1,868 69,200 69,250 1,890 1,869 69,250 69,300 1,892 1,870 69,300 69,350 1,893 1,872 69,350 69,400 1,894 1,873 69,400 69,450 1,896 1,874 69,450 69,500 1,897 1,876 69,500 69,550 1,899 1,877 69,550 69,600 1,900 1,879 69,600 69,650 1,901 1,880 69,650 69,700 1,903 1,881 69,700 69,750 1,904 1,883 69,750 69,800 1,906 1,884 69,800 69,850 1,907 1,885 69,850 69,900 1,908 1,887 69,900 69,950 1,910 1,888 69,950 70,000 1,911 1,889 70,000 70,000 70,050 1,913 1,891 70,050 70,100 1,914 1,892 70,100 70,150 1,916 1,893 70,150 70,200 1,917 1,895 70,200 70,250 1,918 1,896 70,250 70,300 1,920 1,897 70,300 70,350 1,921 1,899 70,350 70,400 1,923 1,900 70,400 70,450 1,924 1,901 70,450 70,500 1,925 1,903 70,500 70,550 1,927 1,904 70,550 70,600 1,928 1,906 70,600 70,650 1,930 1,907 70,650 70,700 1,931 1,908 70,700 70,750 1,932 1,910 70,750 70,800 1,934 1,911 70,800 70,850 1,935 1,912 70,850 70,900 1,937 1,914 70,900 70,950 1,938 1,915 70,950 71,000 1,939 1,916 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 71,000 71,000 71,050 1,941 1,918 71,050 71,100 1,942 1,919 71,100 71,150 1,944 1,920 71,150 71,200 1,945 1,922 71,200 71,250 1,946 1,923 71,250 71,300 1,948 1,924 71,300 71,350 1,949 1,926 71,350 71,400 1,951 1,927 71,400 71,450 1,952 1,928 71,450 71,500 1,953 1,930 71,500 71,550 1,955 1,931 71,550 71,600 1,956 1,933 71,600 71,650 1,958 1,934 71,650 71,700 1,959 1,935 71,700 71,750 1,960 1,937 71,750 71,800 1,962 1,938 71,800 71,850 1,963 1,939 71,850 71,900 1,965 1,941 71,900 71,950 1,966 1,942 71,950 72,000 1,967 1,943 72,000 72,000 72,050 1,969 1,945 72,050 72,100 1,970 1,946 72,100 72,150 1,972 1,947 72,150 72,200 1,973 1,949 72,200 72,250 1,975 1,950 72,250 72,300 1,976 1,951 72,300 72,350 1,977 1,953 72,350 72,400 1,979 1,954 72,400 72,450 1,980 1,955 72,450 72,500 1,982 1,957 72,500 72,550 1,983 1,958 72,550 72,600 1,984 1,960 72,600 72,650 1,986 1,961 72,650 72,700 1,987 1,962 72,700 72,750 1,989 1,964 72,750 72,800 1,990 1,965 72,800 72,850 1,991 1,966 72,850 72,900 1,993 1,968 72,900 72,950 1,994 1,969 72,950 73,000 1,996 1,970 73,000 73,000 73,050 1,997 1,972 73,050 73,100 1,998 1,973 73,100 73,150 2,000 1,974 73,150 73,200 2,001 1,976 73,200 73,250 2,003 1,977 73,250 73,300 2,004 1,978 73,300 73,350 2,005 1,980 73,350 73,400 2,007 1,981 73,400 73,450 2,008 1,982 73,450 73,500 2,010 1,984 73,500 73,550 2,011 1,985 73,550 73,600 2,012 1,987 73,600 73,650 2,014 1,988 73,650 73,700 2,015 1,989 73,700 73,750 2,017 1,991 73,750 73,800 2,018 1,992 73,800 73,850 2,019 1,993 73,850 73,900 2,021 1,995 73,900 73,950 2,022 1,996 73,950 74,000 2,024 1,997 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 74,000 74,000 74,050 2,025 1,999 74,050 74,100 2,027 2,000 74,100 74,150 2,028 2,001 74,150 74,200 2,029 2,003 74,200 74,250 2,031 2,004 74,250 74,300 2,032 2,005 74,300 74,350 2,034 2,007 74,350 74,400 2,035 2,008 74,400 74,450 2,036 2,009 74,450 74,500 2,038 2,011 74,500 74,550 2,039 2,012 74,550 74,600 2,041 2,014 74,600 74,650 2,042 2,015 74,650 74,700 2,043 2,016 74,700 74,750 2,045 2,018 74,750 74,800 2,046 2,019 74,800 74,850 2,048 2,020 74,850 74,900 2,049 2,022 74,900 74,950 2,050 2,023 74,950 75,000 2,052 2,024 75,000 75,000 75,050 2,053 2,026 75,050 75,100 2,055 2,027 75,100 75,150 2,056 2,029 75,150 75,200 2,057 2,030 75,200 75,250 2,059 2,031 75,250 75,300 2,060 2,033 75,300 75,350 2,062 2,034 75,350 75,400 2,063 2,036 75,400 75,450 2,064 2,037 75,450 75,500 2,066 2,038 75,500 75,550 2,067 2,040 75,550 75,600 2,069 2,041 75,600 75,650 2,070 2,043 75,650 75,700 2,071 2,044 75,700 75,750 2,073 2,045 75,750 75,800 2,074 2,047 75,800 75,850 2,076 2,048 75,850 75,900 2,077 2,050 75,900 75,950 2,078 2,051 75,950 76,000 2,080 2,052 76,000 76,000 76,050 2,081 2,054 76,050 76,100 2,083 2,055 76,100 76,150 2,084 2,057 76,150 76,200 2,086 2,058 76,200 76,250 2,087 2,059 76,250 76,300 2,088 2,061 76,300 76,350 2,090 2,062 76,350 76,400 2,091 2,064 76,400 76,450 2,093 2,065 76,450 76,500 2,094 2,066 76,500 76,550 2,095 2,068 76,550 76,600 2,097 2,069 76,600 76,650 2,098 2,071 76,650 76,700 2,100 2,072 76,700 76,750 2,101 2,073 76,750 76,800 2,102 2,075 76,800 76,850 2,104 2,076 76,850 76,900 2,105 2,078 76,900 76,950 2,107 2,079 76,950 77,000 2,108 2,080 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME OF $50,000 AND ABOVE

41 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 77,000 77,000 77,050 2,109 2,082 77,050 77,100 2,111 2,083 77,100 77,150 2,112 2,085 77,150 77,200 2,114 2,086 77,200 77,250 2,115 2,088 77,250 77,300 2,116 2,089 77,300 77,350 2,118 2,090 77,350 77,400 2,119 2,092 77,400 77,450 2,121 2,093 77,450 77,500 2,122 2,095 77,500 77,550 2,123 2,096 77,550 77,600 2,125 2,097 77,600 77,650 2,126 2,099 77,650 77,700 2,128 2,100 77,700 77,750 2,129 2,102 77,750 77,800 2,130 2,103 77,800 77,850 2,132 2,104 77,850 77,900 2,133 2,106 77,900 77,950 2,135 2,107 77,950 78,000 2,136 2,109 78,000 78,000 78,050 2,138 2,110 78,050 78,100 2,139 2,111 78,100 78,150 2,140 2,113 78,150 78,200 2,142 2,114 78,200 78,250 2,143 2,116 78,250 78,300 2,145 2,117 78,300 78,350 2,146 2,118 78,350 78,400 2,147 2,120 78,400 78,450 2,149 2,121 78,450 78,500 2,150 2,123 78,500 78,550 2,152 2,124 78,550 78,600 2,153 2,125 78,600 78,650 2,154 2,127 78,650 78,700 2,156 2,128 78,700 78,750 2,157 2,130 78,750 78,800 2,159 2,131 78,800 78,850 2,160 2,132 78,850 78,900 2,161 2,134 78,900 78,950 2,163 2,135 78,950 79,000 2,164 2,137 79,000 79,000 79,050 2,166 2,138 79,050 79,100 2,167 2,140 79,100 79,150 2,168 2,141 79,150 79,200 2,170 2,142 79,200 79,250 2,171 2,144 79,250 79,300 2,173 2,145 79,300 79,350 2,174 2,147 79,350 79,400 2,175 2,148 79,400 79,450 2,177 2,149 79,450 79,500 2,178 2,151 79,500 79,550 2,180 2,152 79,550 79,600 2,181 2,154 79,600 79,650 2,182 2,155 79,650 79,700 2,184 2,156 79,700 79,750 2,185 2,158 79,750 79,800 2,187 2,159 79,800 79,850 2,188 2,161 79,850 79,900 2,189 2,162 79,900 79,950 2,191 2,163 79,950 80,000 2,192 2,165 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 80,000 80,000 80,050 2,194 2,166 80,050 80,100 2,195 2,168 80,100 80,150 2,197 2,169 80,150 80,200 2,198 2,170 80,200 80,250 2,199 2,172 80,250 80,300 2,201 2,173 80,300 80,350 2,202 2,175 80,350 80,400 2,204 2,176 80,400 80,450 2,205 2,177 80,450 80,500 2,206 2,179 80,500 80,550 2,208 2,180 80,550 80,600 2,209 2,182 80,600 80,650 2,211 2,183 80,650 80,700 2,212 2,184 80,700 80,750 2,213 2,186 80,750 80,800 2,215 2,187 80,800 80,850 2,216 2,189 80,850 80,900 2,218 2,190 80,900 80,950 2,219 2,191 80,950 81,000 2,220 2,193 81,000 81,000 81,050 2,222 2,194 81,050 81,100 2,223 2,196 81,100 81,150 2,225 2,197 81,150 81,200 2,226 2,199 81,200 81,250 2,227 2,200 81,250 81,300 2,229 2,201 81,300 81,350 2,230 2,203 81,350 81,400 2,232 2,204 81,400 81,450 2,233 2,206 81,450 81,500 2,234 2,207 81,500 81,550 2,236 2,208 81,550 81,600 2,237 2,210 81,600 81,650 2,239 2,211 81,650 81,700 2,240 2,213 81,700 81,750 2,241 2,214 81,750 81,800 2,243 2,215 81,800 81,850 2,244 2,217 81,850 81,900 2,246 2,218 81,900 81,950 2,247 2,220 81,950 82,000 2,248 2,221 82,000 82,000 82,050 2,250 2,222 82,050 82,100 2,251 2,224 82,100 82,150 2,253 2,225 82,150 82,200 2,254 2,227 82,200 82,250 2,256 2,228 82,250 82,300 2,257 2,229 82,300 82,350 2,258 2,231 82,350 82,400 2,260 2,232 82,400 82,450 2,261 2,234 82,450 82,500 2,263 2,235 82,500 82,550 2,264 2,236 82,550 82,600 2,265 2,238 82,600 82,650 2,267 2,239 82,650 82,700 2,268 2,241 82,700 82,750 2,270 2,242 82,750 82,800 2,271 2,243 82,800 82,850 2,272 2,245 82,850 82,900 2,274 2,246 82,900 82,950 2,275 2,248 82,950 83,000 2,277 2,249 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 83,000 83,000 84,050 2,278 2,251 83,050 84,100 2,279 2,252 83,100 84,150 2,281 2,253 83,150 84,200 2,282 2,255 83,200 84,250 2,284 2,256 83,250 84,300 2,285 2,258 83,300 84,350 2,286 2,259 83,350 84,400 2,288 2,260 83,400 84,450 2,289 2,262 83,450 84,500 2,291 2,263 83,500 84,550 2,292 2,265 83,550 84,600 2,293 2,266 83,600 84,650 2,295 2,267 83,650 84,700 2,296 2,269 83,700 84,750 2,298 2,270 83,750 84,800 2,299 2,272 83,800 84,850 2,300 2,273 83,850 84,900 2,302 2,274 83,900 84,950 2,303 2,276 83,950 85,000 2,305 2,277 84,000 84,000 84,050 2,306 2,279 84,050 84,100 2,308 2,280 84,100 84,150 2,309 2,281 84,150 84,200 2,310 2,283 84,200 84,250 2,312 2,284 84,250 84,300 2,313 2,286 84,300 84,350 2,315 2,287 84,350 84,400 2,316 2,288 84,400 84,450 2,317 2,290 84,450 84,500 2,319 2,291 84,500 84,550 2,320 2,293 84,550 84,600 2,322 2,294 84,600 84,650 2,323 2,295 84,650 84,700 2,324 2,297 84,700 84,750 2,326 2,298 84,750 84,800 2,327 2,300 84,800 84,850 2,329 2,301 84,850 84,900 2,330 2,302 84,900 84,950 2,331 2,304 84,950 85,000 2,333 2,305 85,000 85,000 85,050 2,334 2,307 85,050 85,100 2,336 2,308 85,100 85,150 2,337 2,310 85,150 85,200 2,338 2,311 85,200 85,250 2,340 2,312 85,250 85,300 2,341 2,314 85,300 85,350 2,343 2,315 85,350 85,400 2,344 2,317 85,400 85,450 2,345 2,318 85,450 85,500 2,347 2,319 85,500 85,550 2,348 2,321 85,550 85,600 2,350 2,322 85,600 85,650 2,351 2,324 85,650 85,700 2,352 2,325 85,700 85,750 2,354 2,326 85,750 85,800 2,355 2,328 85,800 85,850 2,357 2,329 85,850 85,900 2,358 2,331 85,900 85,950 2,359 2,332 85,950 86,000 2,361 2,333 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME OF $50,000 AND ABOVE

42 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 86,000 86,000 86,050 2,362 2,335 86,050 86,100 2,364 2,336 86,100 86,150 2,365 2,338 86,150 86,200 2,367 2,339 86,200 86,250 2,368 2,340 86,250 86,300 2,369 2,342 86,300 86,350 2,371 2,343 86,350 86,400 2,372 2,345 86,400 86,450 2,374 2,346 86,450 86,500 2,375 2,347 86,500 86,550 2,376 2,349 86,550 86,600 2,378 2,350 86,600 86,650 2,379 2,352 86,650 86,700 2,381 2,353 86,700 86,750 2,382 2,354 86,750 86,800 2,383 2,356 86,800 86,850 2,385 2,357 86,850 86,900 2,386 2,359 86,900 86,950 2,388 2,360 86,950 87,000 2,389 2,361 87,000 87,000 87,050 2,390 2,363 87,050 87,100 2,392 2,364 87,100 87,150 2,393 2,366 87,150 87,200 2,395 2,367 87,200 87,250 2,396 2,369 87,250 87,300 2,397 2,370 87,300 87,350 2,399 2,371 87,350 87,400 2,400 2,373 87,400 87,450 2,402 2,374 87,450 87,500 2,403 2,376 87,500 87,550 2,404 2,377 87,550 87,600 2,406 2,378 87,600 87,650 2,407 2,380 87,650 87,700 2,409 2,381 87,700 87,750 2,410 2,383 87,750 87,800 2,411 2,384 87,800 87,850 2,413 2,385 87,850 87,900 2,414 2,387 87,900 87,950 2,416 2,388 87,950 88,000 2,417 2,390 88,000 88,000 88,050 2,419 2,391 88,050 88,100 2,420 2,392 88,100 88,150 2,421 2,394 88,150 88,200 2,423 2,395 88,200 88,250 2,424 2,397 88,250 88,300 2,426 2,398 88,300 88,350 2,427 2,399 88,350 88,400 2,428 2,401 88,400 88,450 2,430 2,402 88,450 88,500 2,431 2,404 88,500 88,550 2,433 2,405 88,550 88,600 2,434 2,406 88,600 88,650 2,435 2,408 88,650 88,700 2,437 2,409 88,700 88,750 2,438 2,411 88,750 88,800 2,440 2,412 88,800 88,850 2,441 2,413 88,850 88,900 2,442 2,415 88,900 88,950 2,444 2,416 88,950 89,000 2,445 2,418 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 89,000 89,000 89,050 2,447 2,419 89,050 89,100 2,448 2,421 89,100 89,150 2,449 2,422 89,150 89,200 2,451 2,423 89,200 89,250 2,452 2,425 89,250 89,300 2,454 2,426 89,300 89,350 2,455 2,428 89,350 89,400 2,456 2,429 89,400 89,450 2,458 2,430 89,450 89,500 2,459 2,432 89,500 89,550 2,461 2,433 89,550 89,600 2,462 2,435 89,600 89,650 2,463 2,436 89,650 89,700 2,465 2,437 89,700 89,750 2,466 2,439 89,750 89,800 2,468 2,440 89,800 89,850 2,469 2,442 89,850 89,900 2,470 2,443 89,900 89,950 2,472 2,444 89,950 90,000 2,473 2,446 90,000 90,000 90,050 2,475 2,447 90,050 90,100 2,476 2,449 90,100 90,150 2,478 2,450 90,150 90,200 2,479 2,451 90,200 90,250 2,480 2,453 90,250 90,300 2,482 2,454 90,300 90,350 2,483 2,456 90,350 90,400 2,485 2,457 90,400 90,450 2,486 2,458 90,450 90,500 2,487 2,460 90,500 90,550 2,489 2,461 90,550 90,600 2,490 2,463 90,600 90,650 2,492 2,464 90,650 90,700 2,493 2,465 90,700 90,750 2,494 2,467 90,750 90,800 2,496 2,468 90,800 90,850 2,497 2,470 90,850 90,900 2,499 2,471 90,900 90,950 2,500 2,472 90,950 91,000 2,501 2,474 91,000 91,000 91,050 2,503 2,475 91,050 91,100 2,504 2,477 91,100 91,150 2,506 2,478 91,150 91,200 2,507 2,480 91,200 91,250 2,508 2,481 91,250 91,300 2,510 2,482 91,300 91,350 2,511 2,484 91,350 91,400 2,513 2,485 91,400 91,450 2,514 2,487 91,450 91,500 2,515 2,488 91,500 91,550 2,517 2,489 91,550 91,600 2,518 2,491 91,600 91,650 2,520 2,492 91,650 91,700 2,521 2,494 91,700 91,750 2,522 2,495 91,750 91,800 2,524 2,496 91,800 91,850 2,525 2,498 91,850 91,900 2,527 2,499 91,900 91,950 2,528 2,501 91,950 92,000 2,529 2,502 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 92,000 92,000 92,050 2,531 2,503 92,050 92,100 2,532 2,505 92,100 92,150 2,534 2,506 92,150 92,200 2,535 2,508 92,200 92,250 2,537 2,509 92,250 92,300 2,538 2,510 92,300 92,350 2,539 2,512 92,350 92,400 2,541 2,513 92,400 92,450 2,542 2,515 92,450 92,500 2,544 2,516 92,500 92,550 2,545 2,517 92,550 92,600 2,546 2,519 92,600 92,650 2,548 2,520 92,650 92,700 2,549 2,522 92,700 92,750 2,551 2,523 92,750 92,800 2,552 2,524 92,800 92,850 2,553 2,526 92,850 92,900 2,555 2,527 92,900 92,950 2,556 2,529 92,950 93,000 2,558 2,530 93,000 93,000 93,050 2,559 2,532 93,050 93,100 2,560 2,533 93,100 93,150 2,562 2,534 93,150 93,200 2,563 2,536 93,200 93,250 2,565 2,537 93,250 93,300 2,566 2,539 93,300 93,350 2,567 2,540 93,350 93,400 2,569 2,541 93,400 93,450 2,570 2,543 93,450 93,500 2,572 2,544 93,500 93,550 2,573 2,546 93,550 93,600 2,574 2,547 93,600 93,650 2,576 2,548 93,650 93,700 2,577 2,550 93,700 93,750 2,579 2,551 93,750 93,800 2,580 2,553 93,800 93,850 2,581 2,554 93,850 93,900 2,583 2,555 93,900 93,950 2,584 2,557 93,950 94,000 2,586 2,558 94,000 94,000 94,050 2,587 2,560 94,050 94,100 2,589 2,561 94,100 94,150 2,590 2,562 94,150 94,200 2,591 2,564 94,200 94,250 2,593 2,565 94,250 94,300 2,594 2,567 94,300 94,350 2,596 2,568 94,350 94,400 2,597 2,569 94,400 94,450 2,598 2,571 94,450 94,500 2,600 2,572 94,500 94,550 2,601 2,574 94,550 94,600 2,603 2,575 94,600 94,650 2,604 2,576 94,650 94,700 2,605 2,578 94,700 94,750 2,607 2,579 94,750 94,800 2,608 2,581 94,800 94,850 2,610 2,582 94,850 94,900 2,611 2,583 94,900 94,950 2,612 2,585 94,950 95,000 2,614 2,586 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME OF $50,000 AND ABOVE

43 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 95,000 95,000 95,050 2,615 2,588 95,050 95,100 2,617 2,589 95,100 95,150 2,618 2,591 95,150 95,200 2,619 2,592 95,200 95,250 2,621 2,593 95,250 95,300 2,622 2,595 95,300 95,350 2,624 2,596 95,350 95,400 2,625 2,598 95,400 95,450 2,626 2,599 95,450 95,500 2,628 2,600 95,500 95,550 2,629 2,602 95,550 95,600 2,631 2,603 95,600 95,650 2,632 2,605 95,650 95,700 2,633 2,606 95,700 95,750 2,635 2,607 95,750 95,800 2,636 2,609 95,800 95,850 2,638 2,610 95,850 95,900 2,639 2,612 95,900 95,950 2,640 2,613 95,950 96,000 2,642 2,614 96,000 96,000 96,050 2,643 2,616 96,050 96,100 2,645 2,617 96,100 96,150 2,646 2,619 96,150 96,200 2,648 2,620 96,200 96,250 2,649 2,621 96,250 96,300 2,650 2,623 96,300 96,350 2,652 2,624 96,350 96,400 2,653 2,626 96,400 96,450 2,655 2,627 96,450 96,500 2,656 2,628 96,500 96,550 2,657 2,630 96,550 96,600 2,659 2,631 96,600 96,650 2,660 2,633 96,650 96,700 2,662 2,634 96,700 96,750 2,663 2,635 96,750 96,800 2,664 2,637 96,800 96,850 2,666 2,638 96,850 96,900 2,667 2,640 96,900 96,950 2,669 2,641 96,950 97,000 2,670 2,642 97,000 97,000 97,050 2,671 2,644 97,050 97,100 2,673 2,645 97,100 97,150 2,674 2,647 97,150 97,200 2,676 2,648 97,200 97,250 2,677 2,650 97,250 97,300 2,678 2,651 97,300 97,350 2,680 2,652 97,350 97,400 2,681 2,654 97,400 97,450 2,683 2,655 97,450 97,500 2,684 2,657 97,500 97,550 2,685 2,658 97,550 97,600 2,687 2,659 97,600 97,650 2,688 2,661 97,650 97,700 2,690 2,662 97,700 97,750 2,691 2,664 97,750 97,800 2,692 2,665 97,800 97,850 2,694 2,666 97,850 97,900 2,695 2,668 97,900 97,950 2,697 2,669 97,950 98,000 2,698 2,671 If your taxable net income is... and your filing status is... At least But less than Single, Married Filing Separately, or Dependent, Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, then your Anne Arundel County tax is... 98,000 98,000 98,050 2,700 2,672 98,050 98,100 2,701 2,673 98,100 98,150 2,702 2,675 98,150 98,200 2,704 2,676 98,200 98,250 2,705 2,678 98,250 98,300 2,707 2,679 98,300 98,350 2,708 2,680 98,350 98,400 2,709 2,682 98,400 98,450 2,711 2,683 98,450 98,500 2,712 2,685 98,500 98,550 2,714 2,686 98,550 98,600 2,715 2,687 98,600 98,650 2,716 2,689 98,650 98,700 2,718 2,690 98,700 98,750 2,719 2,692 98,750 98,800 2,721 2,693 98,800 98,850 2,722 2,694 98,850 98,900 2,723 2,696 98,900 98,950 2,725 2,697 98,950 99,000 2,726 2,699 99,000 99,000 99,050 2,728 2,700 99,050 99,100 2,729 2,702 99,100 99,150 2,730 2,703 99,150 99,200 2,732 2,704 99,200 99,250 2,733 2,706 99,250 99,300 2,735 2,707 99,300 99,350 2,736 2,709 99,350 99,400 2,737 2,710 99,400 99,450 2,739 2,711 99,450 99,500 2,740 2,713 99,500 99,550 2,742 2,714 99,550 99,600 2,743 2,716 99,600 99,650 2,744 2,717 99,650 99,700 2,746 2,718 99,700 99,750 2,747 2,720 99,750 99,800 2,749 2,721 99,800 99,850 2,750 2,723 99,850 99,900 2,751 2,724 99,900 99,950 2,753 2,725 99,950 99,999 2,754 2,727 For incomes of $100,000 or more, use the appropriate Anne Arundel County tax computation worksheet schedule (19D) on next page. 2024 ANNE ARUNDEL COUNTY TAX TABLE FOR ALL ANNE ARUNDEL COUNTY RESIDENTS WITH A MARYLAND TAXABLE NET INCOME OF $50,000 AND ABOVE

44 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 At least $100,000 but not over $400,000 $ $50,000.00 $ x .0281 $ $1,350.00 $ Over $400,000 $ $400,000.00 $ x .0320 $ $11,185.00 $ Use the appropriate Anne Arundel County Tax Computation Worksheet Schedule (19D) below if your taxable net income is $100,000 or more. 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. 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 Anne Arundel County Tax Add (e) to (f). Enter result here and on Line 28 of Form 502 At least $100,000 but not over $480,000 $ $75,000.00 $ x .0281 $ $2,025.00 $ Over $480,000 $ $480,000.00 $ x .0320 $ $13,405.50 $

45 ESTIMATED TAX WORKSHEET INSTRUCTIONS Purpose of declaration. The filing of a declaration of estimated Maryland income tax is a part of the pay-as-you-go plan of income tax collec­tion adopted by the State. If you have any income such as pensions, business income, lottery, capital gains, interest, dividends, etc., from which no tax is withheld, or wages from which not enough Maryland tax is withheld, you may have to pay estimated taxes. The law is similar to the federal law. Who must file a declaration. You must file a declaration of estimated tax if you are required to file a Maryland income tax return and your gross income would be ex­pected to develop a tax of more than $500 in excess of your Maryland withholding. You must file a declaration with payment in full within 60 days of receiving $500 or more of income from awards, prizes, 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, 2025. The remaining quarterly payments are due June 15, 2025, September 15, 2025 and January 15, 2026. 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 2024 income tax (Form 502 or 505), you may apply all or part of the over­ payment to your 2025 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 2025 tax. The worksheet is designed to develop an estimate of your 2025 Maryland and local in­ come tax. Be as accurate as you can in forecasting your 2025 income. You may use your 2024 income tax as a guide, but if you will receive more income than you did in 2024, 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 2025 Maryland taxes may use the Nonresident Estimate Tax Calculator at marylandtaxes.gov. Specific Instructions Line 1. Total income expected in 2025 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 $1,800, enter $1,800; if the amount is between $1,800 and $2,700, enter that amount; if the amount is more than $2,700, enter $2,700. If Filing Status 2, 4, 5: If the amount computed is less than $3,650, enter $3,650; if the amount is between $3,650 and $5,450, enter that amount; if the amount is more than $5,450, enter $5,450. Itemized deductions. Enter the total of federal itemized deductions less state and local income taxes. Line 6. Personal exemptions. If your FAGI will be $100,000 or less, you are allowed: a. $3,200 each for taxpayer and spouse. b. $1,000 each for taxpayer and spouse if age 65 or over and/ or blind. c. $3,200 for each allowable dependent, other than taxpayer and spouse. The amount is doubled for allowable depen­ dents 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)

46 Tax Rate Schedule II For taxpayers filing as Married Filing Jointly, 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 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. . . . . . . . . . .0320

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

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

Cecil County . . . . . . . . . . . .0274

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 . . . . . . . .0320

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, 2026, you may file and pay the balance of tax due on or before January 31, 2026. NOTE * Anne Arundel Co. The local tax rates for taxable year

2025 are as follows: For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, their local tax rate is as follows: (1) .0270 of Maryland taxable net income of $1 through $50,000; (2) .0294 of Maryland taxable net income of $50,001 through $400,000; and (3) .0320 of Maryland taxable net income of over $400,000; For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, their local tax rate is as follows: (1) .0270 of Maryland taxable net income of $1 through $75,000; (2) .0294 of Maryland taxable net income of $75,001 through $480,000; and (3) .0320 of Maryland taxable net income over $480,000. ** Frederick Co. The local tax rates for tax year 2025

are as follows: For taxpayers with filing statuses of Single, Married Filing Separately, or Dependent, their local tax rate is as follows: (1) .0225 for taxpayers who have a taxable net income of at least $1 and not exceeding $25,000; (2) .0275 for taxpayers who have a taxable net income of at least $25,001 and not exceeding $50,000; (3) .0296 for taxpayers who have a taxable net income of at least $50,001 and not exceeding $150,000; or (4) .0320 for taxpayers who have a taxable net income of $150,001 or more; For taxpayers with filing statuses of Married Filing Jointly, Head of Household, or Qualified Surviving Spouse, their local tax rate is as follows: (1) .0225 for taxpayers who have a taxable net income of at least $1 and not exceeding $25,000; (2) .0275 for taxpayers who have a taxable net income of at least $25,001 and not exceeding $100,000; (3) .0296 for taxpayers who have a taxable net income of at least $100,001 and not exceeding $250,000; or (4) .0320 for taxpayers who have a taxable net 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 2025 declaration and full payment of the estimated tax are due on or before January 15, 2026. 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, 2026. Changes in income or exemptions. Your situation may not require you to file a declara­tion on April 15, 2025. 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 2025 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 PAYMENT VOUCHER WORKSHEET FOR ESTIMATED TAX AND EXTENSION PAYMENTS (PVW)

47 ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit marylandtaxes.gov. 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/Individual Taxpayer Identification Number of the taxpayer if filing individually, if filing jointly, you must include the Social Security number/Individual Taxpayer Identification Number 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, 2025, (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, 2025. 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 else­ where; 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, 2025. 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/Individual Taxpayer Identification Number of the primary taxpayer, tax type, and tax year on the check/money order. Failure to include this in­ formation 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)

48 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 for the tax year. Include any 2023 overpayment credited to your 2024 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 2023. . . . . . . . . . . . . . . . . . . . . . . . . . 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 2025 (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 2025 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 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . 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

FREE TAX FILING FOR MARYLANDERS A FACT SHEET ABOUT TAXES 10/24/24 This FACT SHEET is courtesy of The Comptroller of Maryland. For more information visit www.marylandtaxes.gov FILE DIRECTLY WITH THE IRS AND MARYLAND AT NO COST Direct File is the new online tax filing service from the Comptroller of Maryland and the Internal Revenue Service (IRS) which allows eligible taxpayers to prepare and electronically file their tax returns online, for free, directly with the government. There are no hidden fees or additional charges. Beginning with the 2025 tax season, Marylanders will be able to use Direct File to file their state and federal taxes online for free. Eligible, full-time Maryland residents will be able to seamlessly file their state returns following completion of their federal return in Direct File. Who can use Direct File? Beginning in the 2025 Tax Season, full- time Maryland residents filing simple tax returns are eligible. Consider using Direct File if you will be reporting wages from the following sources: • Income from your employer (W-2) • Social Security income (SSA-1099) • Unemployment compensation (1099-G) • Interest Income (1099-INT) • Pension and annuity income (excluding IRAs) (1099-R) How to determine eligibility At the beginning of tax season 2025, visit directfile.irs.gov to check your eligibility. Taxpayers who are not eligible will be connected to alternative filing options. Both tax filers with an Individual Taxpayer Identification Number (ITIN) who have previously filed taxes and tax filers with a Social Security Number (SSN) can participate regardless of previously filing taxes. Scan for more the most up-to-date information on Maryland and Direct File www.marylandtaxes.gov/directfile Step1 Determine your eligibility at directfile.irs.gov. Step2 Complete your federal tax return. Step3 Answer a few more questions to complete your state return. Step4 File your federal and state tax returns for free! In 2025, filing your taxes can be as easy as these four steps... Simple, secure, and always free.

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 Public Education $10,477,561 41.23% Health, Hospitals, and Mental Hygiene $6,491,204 25.55% Other $7,037,620 27.70% Public Safety and Correctional Services $1,403,247 5.52% Total $25,409,632 100% State of Maryland General Fund Expenditures For Fiscal Year Ending June 30, 2024 - Expressed in Thousands Public Education $10,477,561 41.23% Health, Hospitals, and Mental Hygiene $6,491,204 25.55% Other $7,037,620 27.70% Public Safety and Correctional Services $1,403,247 5.52% Total $25,409,632 100% State of Maryland General Fund Expenditures For Fiscal Year Ending June 30, 2024 - Expressed in Thousands

HOW TO MAXIMIZE YOUR Maryland College Investment Plan Tax Benefits Did you know that Maryland taxpayers may be eligible for a STATE INCOME SUBTRACTION if they open a new OR contribute to an existing Maryland College Investment Plan account? The Maryland Senator Edward J. Kasemeyer College Investment Plan Disclosure Statement provides investment objectives, risks, expenses and costs, fees, and other information you should read and consider carefully before investing. If you or your beneficiary live outside of Maryland, you should compare Maryland 529 to any college savings program offered by your home state or your beneficiary’s home state, which may offer state tax or other state benefits such as financial aid, scholarship funds, and protection from creditors that are only available for investments in such state’s 529 plan. Tax benefits may be conditioned on meeting certain requirements, such as residency purpose for or timing of distributions, or other factors, as applicable. If you receive a State contribution for any account in a given year, you are not eligible in that year for the income subtraction on your State taxes for contributions that you made to that or any other College Investment Plan account. You should consult with a tax or legal professional for additional information. T. Rowe Price Investment Services, Inc., Distributor/Underwriter of the Maryland Senator Edward J. Kasemeyer College Investment Plan. *Note that this is a hypothetical scenario assuming a 7.6% State and local tax rate with no federal deduction. The amount of savings from your State income subtraction may vary. **Account owners and contributors can each subtract contributions regardless of their marital status or tax filing status (individual or joint). A contributor need not be a parent or family member of the beneficiary to be eligible for the income subtraction. Parent 1 opens a Maryland College Investment Plan account for a single beneficiary and Parent 2 makes an additional contribution to the account. 1 2 Maryland taxpayers can receive a maximum $2,500 subtraction from their State adjusted gross income annually per beneficiary for contributions to the Investment Plan. To take advantage of this Maryland income subtraction for a particular year, you must make your contribution by DECEMBER 31 of that year. For more information about the tax advantages of the Maryland College Investment Plan, visit Maryland529.com Each family member who opens a new account or contributes to an existing account may be eligible for the income subtraction. 1 PARENT 1 Account Owner 2 PARENT 2 Account Contributor $2,500 $2,500 ELIGIBILITY Contribute to maximize the income subtraction. CONTRIBUTIONS SUBTRACTIONS Subtract up to $2,500 per year for each beneficiary in a College Investment Plan. Subtractions apply to Maryland taxable income for the parent’s contributions in that tax year. $5,000 COMBINED ANNUAL INCOME SUBTRACTION** Estimated Tax Saving $380 $190* 2 TOTAL STATE AND LOCAL TAX SAVINGS on $5,000 subtraction 202307-2983066

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. 2024 COMBINED GROSS HOUSEHOLD INCOME BEFORE DEDUCTIONS TAX LIMIT $0 - $8,000 $ 0 9,000 40 10,000 80 11,000 120 12,000 160 13,000 225 14,000 290 15,000 355 16,000 420 * For each additional $1,000 of Income add $90 to $1,680 to find the amount that your tax must exceed. If you think you might qualify on the basis of your household income, there are certain other legal requirements which you must meet. 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, 2025. 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, 2025. 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. BEFORE DEDUCTIONS TAX LIMIT 26,000 1,320 27,000 1,410 28,000 1,500 29,000 1,590 30,000 1,680 and up to a maximum * of $60,000 BEFORE DEDUCTIONS TAX LIMIT 17,000 510 18,000 600 19,000 690 20,000 780 21,000 870 22,000 960 23,000 1,050 24,000 1,140 25,000 1,230

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: TUESDAY, APRIL 15, 2025 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, 2025. 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 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