TaxYear 2013 Resident_Booklet MD 512 FE Resident Booklet
User Manual: MD 512 FE
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MARYLAND 2 013 STATE & LOCA L TA X FOR MS & I NSTRUC T IONS For filing personal state and local income taxes for full- or part-year Maryland residents In 1989, the Maryland Blue Crab (Callinectes sapidus Rathbun) was designated the State Crustacean. Its scientific name honors Mary Jane Rathbun (1860-1943), the scientist who described the species in 1896. The blue crab’s scientific name translates as “beautiful swimmer that is savory.” Peter Franchot, Comptroller Scan to check your refund status after filing. A Message from Comptroller Peter Franchot Dear Maryland Taxpayers: Over the last seven years, it has been my privilege to serve as Maryland’s Comptroller. I’ve tried to honor the legacy of my legendary predecessors – Louis Goldstein, William Donald Schaefer and Millard Tawes – and also forge my own path by promoting fiscal responsibility, fostering a fair and predictable regulatory environment and providing superior taxpayer service. The agency’s dedication to customer service remains my top priority. I recently announced my renewed commitment to this endeavor with the introduction of my “Three R’s of Taxpayer Service” – a guide post for the way we do business in the Comptroller’s Office. My employees are committed to providing Respect, Responsiveness and Results to every taxpayer we serve, each and every day. Whether it’s a phone operator, front line staff at one of the agency’s 12 branch offices or a member of my senior staff, I’ve asked each of the hardworking members of our team to redouble our commitment to providing outstanding service to the citizens of Maryland. One of the ways we can serve Marylanders most effectively in these tough times is to give taxpayers back their money as quickly as possible. You can “help us, help you” by filing your individual state tax returns electronically this year. It is the fastest, easiest and most secure way to file taxes, and it saves the state millions in administrative costs. Most importantly, it generally allows you to receive your refund within three business days if you choose to direct deposit. Electronic filing is one of the many commonsense, cost-saving approaches we have employed at the agency to achieve better results for taxpayers at a lower cost. The Comptroller’s website offers easy, step-by-step assistance in completing your state income tax return for FREE through the agency’s iFile program. For those who prefer in-person tax assistance, we continue to offer free, state tax assistance at all of the agency’s 12 taxpayer service offices. I’m proud of the enduring tradition of excellence by our 1,100 agency employees who work hard each day to ensure you have the service you deserve as taxpayers. As your Comptroller, I will continue to be an independent voice and fiscal watchdog, safeguarding your hard-earned tax dollars and promoting the long-term fiscal health of the State of Maryland. Sincerely, Peter Franchot NEW FOR 2013 Inclusive language: We have modified our instructions to use more inclusive language as a result of Maryland’s recognition of same sex marriage. TABLE OF CONTENTS Filing Information. . . . . . . . . . . . . . . . . . . . . . . . . . . ii Reporting your Federal earned income: If you are claiming a federal Earned Income Credit (EIC), enter the earned income you used to calculate your federal EIC on line 1b. on Form 502. 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 adjusted gross income. INSTRUCTION. . . . . . . . . . . . . . . . . . . . . PAGE 1. Do I have to file?. . . . . . . . . . . . . . . . . . . . . . . . . 1 2. Use of federal return. . . . . . . . . . . . . . . . . . . . . . . 2 3. Form 502 or 503 . . . . . . . . . . . . . . . . . . . . . . . . . 2 4. Name and Address. . . . . . . . . . . . . . . . . . . . . . . . 2 5. Social Security Number(s). . . . . . . . . . . . . . . . . . . 2 6. County, city, town information. . . . . . . . . . . . . . . . 2 7. Filing status. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 8. Special instructions for married filing separately.. . . 2 9. Part-year residents. . . . . . . . . . . . . . . . . . . . . . . . 4 10. Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 11. Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12. Additions to income . . . . . . . . . . . . . . . . . . . . . . . 4 13. Subtractions from income. . . . . . . . . . . . . . . . . . 5-8 14. Itemized Deductions. . . . . . . . . . . . . . . . . . . . . . . 8 15. Figure your Maryland Adjusted Gross Income . . . . . 8 16. Figure your Maryland taxable net income . . . . . . . . 8 17. Figure your Maryland tax. . . . . . . . . . . . . . . . . . . 10 18. Earned income credit, poverty level credit and credits for individuals and business tax credits. . 10-12 19. Local income tax and local credits . . . . . . . . . . . . 12 20. Total Maryland tax, local tax and contributions . . . 12 21. Taxes paid and refundable credits.. . . . . . . . . . . . 13 22. Overpayment or balance due. . . . . . . . . . . . . . . . 13 23. Telephone numbers, code number, signatures and attachments.. . . . . . . . . . . . . . . . . . . . . . . . . . . 14 24. Electronic and PC filing, mailing and payment instructions, deadlines and extension.. . . . . . . . . . 14 25. Fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 26. Special instructions for part-year residents.. . . . . . 15 27. Filing return of deceased taxpayer. . . . . . . . . . . . 16 28. Amended returns. . . . . . . . . . . . . . . . . . . . . . . . 16 29. Special instructions for military taxpayers. . . . . . . 17 Limits on your itemized deductions: Limits on itemized deductions based on your income level has returned to both the federal and Maryland returns. In addition, Maryland has decoupled from the federal 2013 itemized deduction threshold limiting itemized deductions. See Instruction 14 for more information. (Use calculator at www.marylandtaxes.com.) New subtraction modifications: There are two new subtraction modifications available. See Instructions 13 for more information. New business tax credits: There are four new business tax credits available. See Instructions to Form 500CR available at www.marylandtaxes.com. New income tax credit of Form 502CR: Health Enterprise Zone Practitioner Tax Credit. If you are a qualified “Health Enterprise Zone (HEZ) Practitioner,” you may be able to claim a credit against your state tax liability for income that you earned for practicing health care in a HEZ. Electronic Format: The paper version of Maryland Form 500CR Business Income Tax Credits no longer is available. You must file your Maryland return electronically to claim the business income credits available from Form 500CR. Form 500CR Instructions are available at www.marylandtaxes.com. Attachment Sequence Numbers: Most of our major paper resident tax returns have Attachment Sequence Numbers to aid in the placement order of tax returns to speed tax return processing. GETTING HELP • Tax Forms, Tax Tips, Brochures and Instructions: These are available online at www.marylandtaxes.com and branch offices of the Comptroller (see back cover). For forms only, call 410-260-7951. • Telephone: February 3 - April 15, 2014, 8:00 a.m. until 7:00 p.m., Monday through Friday. From Central Maryland, call 410-260-7980. From other locations, call 1-800-MDTAXES (1-800-638-2937). • Tax Tables . . . . . . . . . . . . . . . . . . . . . . . . . 18-24 • Email: Contact taxhelp@comp.state.md.us. Other information included in this booklet: • Extensions: To telefile an extension, call 410-260-7829; to file an extension online, visit www.marylandtaxes.com. • Privacy act information • State Department of Assessments and Taxation Information RECEIVING YOUR REFUND • Direct Deposit: To have your refund deposited to your bank or other financial account, enter your account and routing numbers at the bottom of your return. • Deposit of Income Tax Refund to more than one account: Form 588 allows income tax refunds to be deposited to more than one account. See Instruction 22 for more information. Check with your financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers. The State of Maryland is not responsible for a lost refund if you enter the wrong account information. 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. You can check the REGISTRATION SEARCH on the Department of Labor, Licensing and Regulation Web site: http://www.dllr.state.md.us/license/taxprep You can check the LICENSE SEARCH for CPAs on the Department of Labor, Licensing and Regulation Web site: http://www.dllr.state.md.us/license/cpa/ You can check the ACTIVE STATUS for attorneys on the Maryland Courts Web site: http://www.courts.state.md.us/cpf/attylist.html i 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, 2014. Visit www.marylandtaxes.com for details. • Check: Unless otherwise requested, we will mail you a paper check. • Refund Information: To request information about your refund, see OnLine Services at www.marylandtaxes.com, or call 410-260-7701 from central Maryland. From other locations, call 1-800-218-8160. • Bill Pay Electronic Payments: If your paper or electronic tax return has a balance due, you may pay electronically at www.marylandtaxes.com by selecting BillPay. The amount you designate will be debited from your bank or financial institution on the date that you choose. 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. 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 our Web site at www.marylandtaxes.com. • 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. GET YOUR 1099-G ELECTRONICALLY Go to our web site www.marylandtaxes.com to sign up to receive your 1099-G electronically. Once registered, you can download and print your 1099-G from our secure Web site www.marylandtaxes.com • iFile: Free Internet filing is available for Maryland income tax returns with no limitation. Visit www.marylandtaxes.com and click iFile for eligibility. PRIVACY ACT INFORMATION • PC Retail Software: Check the software requirements to determine eFile eligibility before you purchase commercial offthe-shelf software. Use software or link directly to a provider site to prepare and file your return electronically. The Tax-General Article of the Annotated Code of Maryland authorizes the Revenue Administration Division 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. • eFile: Ask your professional tax preparer to eFile your return. You may use any tax professional who participates in the Maryland Electronic Filing Program. • IRS Free File: Free Internet filing is available for federal income tax returns; some income limitations may apply. Visit www.irs.gov for eligibility. Fees for state tax returns also may apply; however, you may always return to www. marylandtaxes.com to use the free iFile Internet filing for Maryland income tax returns after using the IRS Free File for your federal return. 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 Revenue Administration Division which contain personal information about you. You may inspect such records, and you have certain rights to amend or correct them. 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. As authorized by law, information furnished to the Revenue Administration Division 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. • 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, 2013, or the last day of the year for fiscal filers. See Instruction 19. ASSEMBLING YOUR RETURN • Original Return: Please 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: Please make sure to send all wage statements such as W-2s, 1099s and K-1s. Ensure that the state tax withheld is readable on all forms. Ensure that the state income modifications and state tax credits are clearly shown on all K-1s. • Colored Paper: Do not print the Maryland return on colored paper. • Bar Codes: Do not staple or destroy the bar code. PAYING YOUR TAXES WHAT YOU SHOULD SEND: • Direct Debit: If you file electronically and have a balance • Your original, completed Maryland income tax return (Form 502 ii or 503) and Dependent Form 502B as applicable. • A copy of the tax return you filed in the other state if you’re claiming a tax credit on Form 502CR, Part A. • 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. • K-1s showing Maryland tax withheld and or Maryland tax credit. • If you have a balance due, and if not filing and paying electronically, a check or money order payable to Comptroller of Maryland with your Social Security Number on the check or money order. • Maryland schedules or other documents that may be required according to the instructions if you claim certain credits or subtractions. These may include the following: 500DM, 502CR, 502TP, 502UP, 502V, 502S and 502SU. DO NOT SEND: • • • • • • • Photocopies of your Maryland return. Federal forms or schedules unless requested. Any forms or statements not requested. Returns by fax. Returns on colored paper. Returns completed in pencil. Returns with the bar code stapled or destroyed. SERVICES FOR INDIVIDUALS Bill Pay - Personal Taxes �����������������������������https://interactive.marylandtaxes.com/Individuals/Payment/ iFile - Personal Taxes �����������������������������������https://ifile.marylandtaxes.com/ iFile - Estimated Taxes ���������������������������������https://interactive.marylandtaxes.com/Individuals/iFile_ChooseForm/default.asp#list Estimated Tax Calculator for Tax Year 2013 ���https://interactive.marylandtaxes.com/webapps/percentage/502for2013.asp Estimated Nonresident Tax Calculator �����������http://interactive.marylandtaxes.com/Extranet/Calculators/estimatednr/default.aspx Extension Request - Personal Tax �����������������https://interactive.marylandtaxes.com/individuals/extension/default.asp Individual Payment Agreement Request ���������https://interactive.marylandtaxes.com/extranet/compliance/payagr/ Refund Status ���������������������������������������������https://interactive.marylandtaxes.com/INDIV/refundstatus/home.aspx Refund Questions ���������������������������������������http://taxes.marylandtaxes.com/Individual_Taxes/Individual_Tax_Types/Income_Tax/ Refund_Information/Questions_About_My_Refund.shtml Unclaimed Property Search �������������������������https://interactive.marylandtaxes.com/individuals/unclaim/default.aspx Income Tax Interest Calculator ���������������������http://taxes.marylandtaxes.com/Resource_Library/Online_Services/Interest_ Calculator/IntCalc.shtml Appeals of Personal Income Tax Assessments and Refund Denials ����������������������������������������������������������������https://interactive.marylandtaxes.com/extranet/compliance/harequest/default.aspx Sign-up for future electronic 1099-G. . . . . . . https://interactive.marylandtaxes.com/Individuals/paperless/1099g/default.asp How to Maximize Your Maryland 529 Tax Benefits Did you know that the College Savings Plans of Maryland are the only 529 plans that offer a State income deduction to Maryland taxpayers? Here’s an example of how your family could maximize their State income deduction. CollegeSavingsMD.org AVAILABLE • Maryland College Investment Plan (MCIP) • Maryland Prepaid College Trust (MPCT) PLANS: Each family member who opens an account is eligible for income deductions PLANS Contribute to both plans to increase your income deductions Deduct up to $2,500 for each account/beneficiary you hold in each plan. Deductions apply to Maryland taxable income for your contributions in that tax year. ANNUAL ACCOUNT HOLDER CONTRIBUTIONS MCIP $2,500 $2,500 $2,500 MPCT $2,500 $2,500 $2,500 $5,000 $5,000 $5,000 $10,000 combined annual income deduction Account Holders can deduct contributions regardless of their marital or tax filing status (individual or joint). Visit CollegeSavingsMD.org for complete details. Please carefully read the Enrollment Kit, available online, which describes the investment objectives, risks, expenses, and other important information that you should consider before you invest in the College Savings Plans of Maryland. Also, if you or your beneficiary live outside of Maryland, you should consider before investing whether your state or your beneficiary’s state offers state tax or other benefits for investing in its 529 plan. As with all State and Federal tax matters, please consult with your tax advisor. iii MARYLAND FORMS 502 2013 RESIDENT INCOME TAX RETURN INSTRUCTIONS and 503 1 DUE DATE Your return is due by April 15, 2014. If you are a fiscal year taxpayer, see Instruction 25. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day. DO I HAVE TO FILE? This booklet and forms are for 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. 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. Visit our Web site at www.marylandtaxes. com. COMPLETING THE RETURN WHO IS A RESIDENT? You must write legibly using blue or black ink when completing your return. You are a resident of Maryland if: a. Your permanent home is or was in Maryland (the law refers to this as your domicile). DO NOT use pencil or red ink. Submit the original return, not a photocopy. If no entry is needed for a specific line, leave blank. Do not enter words such as “none” or “zero” and do not draw a line to indicate no entry. Failure to follow these instructions may delay the processing of your return. 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. 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 penny. PART-YEAR RESIDENTS If you began or ended residence in Maryland during the tax year, you must file a Maryland resident income tax return. See Instruction 26. ELECTRONIC FILING INSTRUCTIONS The instructions in this booklet are designed specifically for filers of paper returns. MILITARY AND OTHERS WORKING OUTSIDE OF MARYLAND Military and other individuals whose domicile is in Maryland, but who are stationed or work outside of Maryland, including overseas, retain their Maryland legal residence. Maryland residence is not lost because of duty assignments outside of the State; see Administrative Release 37. Military personnel and their spouses should see Instruction 29. If you are filing electronically and these instructions differ from the instructions for the electronic method being used, you should comply with the instructions appropriate for that method. Free internet filing is available for Maryland income tax returns. Visit www.marylandtaxes.com and select iFile. TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN Software vendors should refer to the e-file handbook for their instructions. a. Add up all of your federal gross income to determine your total federal income. Gross income is defined in the Internal Revenue Code and, in general, consists of all income regardless of source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If modifications or deductions reduce your gross income below the minimum filing level, you are still required to file. IRS Publication 525 provides additional information on taxable and nontaxable income. SUBSTITUTE FORMS You may file your Maryland income tax return on a computerprepared or computer-generated substitute form provided the form is approved in advance by the Revenue Administration Division. The fact that a software package is available for retail purchase does not guarantee that it has been approved for use. For additional information, see Administrative Release 26, Procedures for Computer-Printed Substitute Forms, on our web site at www. marylandtaxes.com. b. Do not include Social Security or railroad retirement benefits in your total federal income. PENALTIES c. Add to your total federal income any Maryland additions to income. Do not include any additions related to periods of nonresidence. See Instruction 12. This is your Maryland gross income. There are severe penalties for failing to file a tax return, failing to pay any tax when due, filing a false or fraudulent return, or making a false certification. The penalties include criminal fines, imprisonment and a penalty on your taxes. In addition, interest is charged on amounts not paid. 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. To collect unpaid taxes, the Comptroller is directed to enter liens against the salary, wages or property of delinquent taxpayers. e. You must file a Maryland return if your Maryland gross income MINIMUM FILING LEVELS TABLES TABLE 1 MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65 TABLE 2 MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER Single person (including dependent taxpayers). . . . . . Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married persons filing separately. . . . . . . . . . . . . . . . Head of Household . . . . . . . . . . . . . . . . . . . . . . . . . Qualifying widow(er). . . . . . . . . . . . . . . . . . . . . . . . Single, age 65 or over. . . . . . . . . . . . . . . . . . . . . . . Joint Return, one spouse, age 65 or over. . . . . . . . . . Joint Return, both spouses, age 65 or over . . . . . . . . Married persons filing separately, age 65 or over . . . . Head of Household, age 65 or over. . . . . . . . . . . . . . Qualifying widow(er), age 65 or over. . . . . . . . . . . . . $ $ $ $ $ 10,000 20,000 3,900 12,850 16,100 1 $ $ $ $ $ $ 11,500 21,200 22,400 3,900 14,350 17,300 5 equals or exceeds the income levels in the MINIMUM FILING LEVEL TABLE 1. f. If you or your spouse is 65 or over, use the MINIMUM FILING LEVEL TABLE 2. It is important that you enter each Social Security Number in the space provided. You must enter each SSN legibly because we validate each number. If not correct and legible, it will affect the processing of your return. IF YOU ARE NOT REQUIRED TO FILE A MARYLAND RETURN BUT HAD MARYLAND TAXES WITHHELD The Social Security Number(s) (SSN) must be a valid number issued by the Social Security Administration of the United States Government. If you or your spouse or dependent(s) do not have a SSN and you are not eligible to get a SSN, you must apply for an Individual Tax Identification Number (ITIN) with the IRS and you should wait until you have received it before you file; and enter it wherever your SSN is requested on the return. To get a refund of Maryland income taxes withheld, you must file a Maryland return. Taxpayers who are filing for refund only should complete all of the information at the top of Form 502 or Form 503 and complete the following lines: Form 502 1-16 23*, 30* 35-43 45, 47 Form 503 1, 7a*, 10a* 13-19 21 A missing or incorrect SSN or ITIN could result in the disallowance of any credits or exemptions you may be entitled to and result in a balance due. A valid SSN or ITIN is required for any claim or exemption for a dependent. If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an Adoption Taxpayer Identification Number (ATIN) for the dependent from the IRS. *Enter a zero unless you claim an earned income credit on your federal return. Sign the form and attach withholding statements (all W-2 and 1099 forms) showing Maryland and local tax withheld equal to the withholding you are claiming. Your form is then complete. 2 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 to the right of the telephone number area on page 2 of the form; attach a copy of the child’s death certificate to your return. USE OF FEDERAL RETURN. First complete your 2013 federal income tax return. You will need information from your federal return to complete your Maryland return. Complete your federal return before you continue beyond this point. Maryland law requires that your income and deductions be entered on your Maryland return exactly as they were reported on your federal return. If you use federal Form 1040NR, visit our Web page at http://www.marylandtaxes.com/QR/19. asp for further information. All items reported on your Maryland return are subject to verification, audit and revision by the Maryland State Comptroller’s Office. 3 6 COUNTY, CITY, TOWN INFORMATION. Fill in the boxes for MARYLAND COUNTY and CITY, TOWN or TAXING AREA based on your residence on the last day of the tax period: FORM 502 OR 503? BALTIMORE CITY RESIDENTS: Leave the MARYLAND COUNTY box blank. Decide whether you will use Form 502 (long form) or Form 503 (short form). You must use Form 502 if your federal adjusted gross income is $100,000 or more. Write “Baltimore City” in the CITY, TOWN OR TAXING AREA box. RESIDENTS OF MARYLAND COUNTIES (NOT BALTIMORE CITY): 1. Write the name of your county in the MARYLAND COUNTY box. 2. Find your county in the list below. 3. If you lived within the incorporated tax boundaries of one of the areas listed under your county, write the name in the CITY, TOWN OR TAXING AREA box. 4. If you did not live in one of the areas listed for your county, leave the CITY, TOWN OR TAXING AREA box blank. FORM 502 All taxpayers may use Form 502. You must use this form if you itemize deductions, if you have any Maryland additions or subtractions, if you have made estimated payments or if you are claiming business or personal income tax credits. You must also use this form if you have moved into or out of Maryland during the tax year. Note: You must file Form 502 electronically if you are claiming business income tax credits on Form 500CR. 7 FORM 503 If you use the standard deduction, have no additions or subtractions, and claim only withholding or the refundable or other earned income credits, you may use the short Form 503. Answer the questions on the back of Form 503 to see if you qualify to use it. Do not use Form 503 if you are claiming more than two dependents. NOTE: If you are eligible for the pension exclusion, you must use Form 502. 4 SOCIAL SECURITY NUMBER(S) (SSN). FILING STATUS. Use the FILING STATUS chart to determine your filing status. Check the correct FILING STATUS box on the return. 8 SPECIAL INSTRUCTIONS FOR MARRIED PERSONS FILING SEPARATELY. If you and your spouse file a joint federal return but are filing separate Maryland returns according to Instruction 7, follow the instructions below. NAME AND ADDRESS. If you and your spouse file a joint federal return but are filing separate Maryland returns according to Instruction 7, you should report the income you would have reported had you filed a separate federal return. The income from jointly held securities, property, etc., must be divided evenly between spouses. Print using blue or black ink. Enter your name exactly as entered on your federal tax return. If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration before filing your return. This will prevent delays in the processing of your return. If you itemized your deductions on the joint federal return, one spouse may use the standard deduction and the other spouse may claim those deductions on the federal return that are “attributable exclusively” to that spouse, plus a prorated amount of the remaining deductions. If it is not possible to determine these deductions, the deduction must be allocated proportionately based on your share of the income. Enter your current address using the spaces provided. If using a foreign address enter the city or town and state or province in the “City or Town” box. Enter the name of the country in the “State” box. Enter the postal code in the “ZIP Code” box. “Attributable exclusively” means that the individual is solely 2 return. responsible for the payment of an expense claimed as an itemized deduction, including compliance with a valid court order or separation agreement; or the individual jointly responsible for the payment of an expense claimed as an itemized deduction can demonstrate payment of the full amount of the deduction with funds that are not attributable in whole or in part, to the other jointly responsible individual. If you choose to use the standard deduction method, use STANDARD DEDUCTION WORKSHEET (16A) in Instruction 16. Each spouse must claim his or her own personal exemption. Each spouse may allocate the dependent exemptions in any manner they choose. The total number of exemptions claimed on the separate returns may not exceed the total number of exemptions claimed on the federal return except for the additional exemptions for being 65 or over or blind. If both spouses choose to itemize on their separate Maryland returns, then each spouse must determine which deductions are attributable exclusively to him or her and prorate the remaining deductions using the Maryland Income Factor. See Instruction 26(k). If it is not possible to determine deductions in this manner, they must be allocated proportionately based on their respective shares of the income. The total amount of itemized deductions for both spouses cannot exceed the itemized deductions on the federal Complete the remainder of the form using the instructions for each line. Each spouse should claim his or her own withholding and other credits. Joint estimated tax paid may be divided between the spouses in any manner provided the total claimed does not exceed the total estimated tax paid. LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND ALLEGANY COUNTY BARTON BELAIR BOWLING GREENROBERT’S PLACE CRESAPTOWN CUMBERLAND ELLERSLIE FROSTBURG LAVALE LONACONING LUKE MCCOOLE MIDLAND MT. SAVAGE POTOMAC PARK ADDITION WESTERNPORT ANNE ARUNDEL COUNTY ANNAPOLIS HIGHLAND BEACH BALTIMORE COUNTY NO INCORPORATED CITIES OR TOWNS BALTIMORE CITY CALVERT COUNTY CHESAPEAKE BEACH NORTH BEACH CAROLINE COUNTY DENTON FEDERALSBURG GOLDSBORO GREENSBORO HENDERSON HILLSBORO MARYDEL PRESTON RIDGELY TEMPLEVILLE CARROLL COUNTY HAMPSTEAD MANCHESTER MT. AIRY NEW WINDSOR SYKESVILLE TANEYTOWN UNION BRIDGE WESTMINSTER CECIL COUNTY CECILTON CHARLESTOWN CHESAPEAKE CITY ELKTON NORTH EAST PERRYVILLE PORT DEPOSIT RISING SUN CHARLES COUNTY INDIAN HEAD LA PLATA PORT TOBACCO DORCHESTER COUNTY BROOKVIEW CAMBRIDGE CHURCH CREEK EAST NEW MARKET ELDORADO GALESTOWN HURLOCK SECRETARY VIENNA KENT COUNTY BETTERTON CHESTERTOWN GALENA MILLINGTON ROCK HALL FREDERICK COUNTY BRUNSWICK BURKITTSVILLE EMMITSBURG FREDERICK MIDDLETOWN MT. AIRY MYERSVILLE NEW MARKET ROSEMONT THURMONT WALKERSVILLE WOODSBORO MONTGOMERY COUNTY BARNESVILLE BROOKEVILLE CHEVY CHASE SEC. 3 TOWN OF CHEVY CHASE (FORMERLY SEC. 4) CHEVY CHASE SEC. 5 CHEVY CHASE VIEW CHEVY CHASE VILLAGE DRUMMOND FRIENDSHIP HEIGHTS GAITHERSBURG GARRETT PARK GLEN ECHO KENSINGTON LAYTONSVILLE MARTIN’S ADDITION NORTH CHEVY CHASE OAKMONT POOLESVILLE ROCKVILLE SOMERSET TAKOMA PARK WASHINGTON GROVE GARRETT COUNTY ACCIDENT DEER PARK FRIENDSVILLE GRANTSVILLE KITZMILLER LOCH LYNN HEIGHTS MOUNTAIN LAKE PARK OAKLAND HARFORD COUNTY ABERDEEN BEL AIR HAVRE DE GRACE PRINCE GEORGE’S COUNTY BERWYN HEIGHTS BLADENSBURG BOWIE HOWARD COUNTY NO INCORPORATED CITIES OR TOWNS BRENTWOOD CAPITOL HEIGHTS CHEVERLY COLLEGE PARK COLMAR MANOR COTTAGE CITY DISTRICT HEIGHTS EAGLE HARBOR EDMONSTON FAIRMOUNT HEIGHTS FOREST HEIGHTS GLENARDEN GREENBELT HYATTSVILLE LANDOVER HILLS LAUREL MORNINGSIDE MT. RAINIER NEW CARROLLTON NORTH BRENTWOOD RIVERDALE PARK SEAT PLEASANT UNIVERSITY PARK UPPER MARLBORO QUEEN ANNE’S COUNTY BARCLAY CENTREVILLE CHURCH HILL MILLINGTON QUEEN ANNE QUEENSTOWN SUDLERSVILLE TEMPLEVILLE ST. MARY’S COUNTY LEONARDTOWN SOMERSET COUNTY CRISFIELD PRINCESS ANNE TALBOT COUNTY EASTON OXFORD QUEEN ANNE ST. MICHAELS TRAPPE WASHINGTON COUNTY BOONSBORO CLEARSPRING FUNKSTOWN HAGERSTOWN HANCOCK KEEDYSVILLE SHARPSBURG SMITHSBURG WILLIAMSPORT WICOMICO COUNTY DELMAR FRUITLAND HEBRON MARDELA SPRINGS PITTSVILLE SALISBURY SHARPTOWN WILLARDS WORCESTER COUNTY BERLIN OCEAN CITY POCOMOKE CITY SNOW HILL MARRIED PERSONS (Married on the last day of the tax year.) SINGLE PERSON (Single on the last day of the tax year.) FILING STATUS If you are: Check the box for: Additional Information Any person who can be claimed as a dependent on his or her parent’s (or any other person’s) federal return Dependent taxpayer Filing Status 6 Single Dependent taxpayers, regardless of whether income is earned or unearned, are not required to file a Maryland income tax return unless the gross income including Maryland additions and subtractions is $10,000 or more. See Instruction 1 if you are due a refund. You do not get an exemption for yourself. Put a zero in Exemption Box A. Any person who filed as a head of household on his or her federal return Head of household Filing Status 4 A qualifying widow(er) with dependent child who filed a federal return with this status Qualifying widow(er) with dependent child Filing Status 5 All other single persons Single Filing Status 1 If your spouse died during the year AND you filed a joint federal return with your deceased spouse, you may still file a joint Maryland return. Any person who can be claimed as a dependent on his or her parent’s (or any other person’s) federal return Dependent taxpayer Filing Status 6 You do not get an exemption for yourself. Put a zero in Exemption Box A. You and your spouse must file separate returns. Any person who filed as a head of household on his or her federal return Head of household Filing Status 4 Married couples who filed separate federal returns Married filing separately Filing Status 3 Each taxpayer must show his or her spouse’s Social Security number in the blank next to the filing status box. 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 All other married couples who filed joint federal returns If you are filing separately, see Instruction 8. If you are filing a joint return, you must attach a pro forma Form 505 and 505NR. See Administrative Releases 1 & 3. Joint return Filing Status 2 3 9 11 PART-YEAR RESIDENTS. INCOME. If you began or ended legal residence in Maryland in 2013 go to Instruction 26. Line 1. Copy the figure for federal adjusted gross income from your federal return onto line 1 of Form 502 or Form 503. Military taxpayers. If you have non-Maryland military income, see Administrative Release 1. Line 1a. Copy the total of your wages, salaries and tips from your federal return onto line 1a of Form 502 or Form 503. Use the chart below to find the figures that you need. If you and your spouse file a joint federal return but are filing separate Maryland returns, see Instruction 8. 10 EXEMPTIONS. To Maryland Form Determine what exemptions you are entitled to and complete the EXEMPTIONS area on Form 502 or Form 503. Form 502B must be completed and attached to Form 502 if you are claiming one or more dependents. EXEMPTIONS ALLOWED You are permitted the same number of exemptions which you are permitted on your federal return; however, the exemption amount is different on the Maryland return. Even if you are not required to file a federal return, the federal rules for exemptions still apply to you. Refer to the federal income tax instructions for further information. From Federal Form 502 & 503 1040 1040A 1040EZ line 1 line 1a line 1b line 37 line 7 See below. line 21 line 7 line 7 line 4 line 1 line 1 Line 1b. If you are claiming a federal earned income credit (EIC), or poverty level credit (PLC), enter the earned income you used to calculate your credit. 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. In addition to the exemptions allowed on your federal return, you and your spouse are permitted to claim exemptions for being age 65 or over or for blindness. These additional exemptions are in the amount of $1,000 each. If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200. Make sure you check both boxes (6) and (7) of Form 503 or the Dependent Form 502B for each of your dependents who are age 65 or over. 12 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 502, the number of exemptions for Part C is from Total Dependent Exemptions, Line 3 of Form 502B. ADDITIONS TO INCOME. Determine which additions to income apply to you. Write the correct amounts on lines 2-5 of Form 502. Instructions for each line: Line 2. TAX EXEMPT STATE OR LOCAL BOND INTEREST. Enter the interest from non-Maryland state or local bonds or other obligations (less related expenses). This includes interest from mutual funds that invest in non-Maryland state or local obligations. Interest earned on obligations of Maryland or any Maryland subdivision is exempt from Maryland tax and should not be entered on this line. NOTE: Do not use Form 503 if you are claiming more than two dependents. Form 502B must be completed and attached to Form 502 if you are claiming one or more dependents. KIDS FIRST EXPRESS LANE ELIGIBILITY ACT Check the appropriate yes or no box on Form 503 dependent area or Form 502B if the dependent who is eligible to be claimed as an exemption is under age 19 before the end of the taxable year. Line 3. STATE RETIREMENT PICKUP. Pickup contributions of a State retirement or pension system member. The pickup amount will be stated separately on your W-2 form. The tax on this portion of your wages is deferred for federal but not for state purposes. For each “dependent under age 19”, please also check ( ) either the yes or no box to indicate whether or not that child currently has health insurance. 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. Answering these questions will tell us whether to send you information about affordable health care coverage for your children. Check ( ) yes to authorize us to share your tax information with the Medical Assistance Program. It will be used ONLY to identify and help enroll your eligible children in affordable health care programs. Use the LUMP SUM DISTRIBUTION WORKSHEET (12A) to determine the amount of your addition. PART-YEAR RESIDENTS AND MILITARY You must prorate your exemptions based on the percentage of your income subject to Maryland tax. See Instruction 26 and Administrative Release 1. EXEMPTION AMOUNT CHART The personal exemption is $3,200. This exemption is reduced once the taxpayer’s federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child). This reduction applies to the additional dependency exemptions as well; however it does not apply to the taxpayer’s age or blindness exemption of $1,000. Use the chart to determine the allowable exemption amount based upon the filing status. NOTE: For certain taxpayers with interest from U.S. obligations see Instruction 13, line 13, code hh for applicable exemption adjustment. Single or Married Filing Separately Joint, Head of Household or Qualifying Widow(er) Dependent Taxpayer (eligible to be claimed on another taxpayer’s return) Each Exemption is Each Exemption is Each Exemption is If Your federal AGI is $100,000 or less Over But not over $100,000 $125,000 $125,000 $150,000 $150,000 $175,000 $175,000 $200,000 In excess of $200,000 $3,200 $3,200 $0 $1,600 $800 $0 $0 $0 $3,200 $3,200 $1,600 $800 $0 $0 $0 $0 $0 $0 Total the exemption amount on the front of Form 502 or Form 503 to determine the total exemption allowance to subtract on line 19 of Form 502 or on line 4 of Form 503. 4 LUMP SUM DISTRIBUTION WORKSHEET (12A) operating loss under federal law compared to Maryland taxable income without regard to federal provisions. Complete and attach Form 500DM. See Administrative Release 38. 1. Ordinary income portion of distribution from Form 1099R reported on federal Form 4972 (taxable amount less capital gain amount) . . . . . . $______________ n. 2. 40% of capital gain portion of distribution from Form 1099R. . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount deducted on your federal income tax return for domestic production activities (line 35 of Form 1040). 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. Amount attributable to Maryland’s decoupling from the federal itemized deduction limitation threshold. This addition applies to taxpayers who are itemizing deductions if their federal adjusted gross income is $178,150 or more (or $89,075 if Married Filing Separately). See ITEMIZED DEDUCTION WORKSHEET (14A), Part II, line 13 in Instruction 14. You will need to complete this worksheet before continuing further with your Maryland return. 3. Add lines 1 and 2.. . . . . . . . . . . . . . . . . . . . . . . . $______________ 4. Enter minimum distribution allowance from 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 Form 4972, allocate that exclusion between the ordinary and capital gain portions of your distribution in the same ratio before completing this schedule. cd. Net addition modification to Maryland taxable income resulting from the federal deferral of income arising from business indebtedness discharged by reacquisition of a debt instrument. See Form 500DM and Administrative Release 38. 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: dm. Net addition modification from multiple decoupling provisions. See the table at the bottom of Form 500DM for the line numbers and code letters to use. CODE LETTER dp. Net addition decoupling modification from a pass-through entity. See Form 500DM. a. Part-year residents: losses or adjustments to federal income that were realized or paid when you were a nonresident of Maryland. b. Net additions to income from pass-through entities not attributable to decoupling. c. Net additions to income from a trust as reported by the fiduciary. d. S corporation taxes included on line 8 of Maryland Form 502CR, Part A, Tax Credits for Income Taxes Paid to Other States. (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, Employment of Qualified Ex-Felons Tax Credit, Research and Development Tax Credit, Small Business Research & Development Tax Credit, Maryland Employer Security Clearance Costs Tax Credit (do not include Small Business FirstYear Leasing Costs Tax Credit), and Cellulosic Ethanol Technology Research and Development Tax Credit. Line 9. CHILD CARE EXPENSES. You may subtract the cost of caring for your dependents while you work. There is a limitation of $3,000 ($6,000 if two or more dependents receive care). Copy onto line 9 the amount from line 6 of federal Form 2441. You may also be entitled to a credit for these taxable expenses. See instructions for Part B of Form 502CR. f. Oil percentage depletion allowance claimed under IRC Section 613. a. You were 65 or over or totally disabled, or your spouse was totally disabled, on the last day of the tax year, AND g. Income exempt from federal tax by federal law or treaty that is not exempt from Maryland tax. h. Net operating loss deduction to the extent of a double benefit. See Administrative Release 18 at www.marylandtaxes.com. i. Taxable tax preference items from line 5 of Maryland 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 Maryland Form 502TP, whether or not you are required to file federal Form 6251 (Alternative Minimum Tax) with your federal Form 1040. b. You included on your federal return taxable income received as a pension, annuity or endowment from an “employee retirement system” qualified under Sections 401(a), 403 or 457(b) of the Internal Revenue Code. [A traditional IRA, a Roth IRA, a simplified employee plan (SEP), a Keogh plan, an ineligible deferred compensation plan or foreign retirement income does not qualify.] j. Amount deducted for federal income tax purposes for expenses attributable to operating a family day care home or a child care center in Maryland without having the registration or license required by the Family Law Article. k. Any refunds of advanced tuition payments made under the Maryland Prepaid College Trust, to the extent the payments were subtracted from federal adjusted gross income and were not used for qualified higher education expenses, and any refunds of contributions made under the Maryland College Investment Plan or the Maryland Broker-Dealer College Investment Plan, to the extent the contributions were subtracted from federal adjusted gross income and were not used for qualified higher education expenses. See Administrative Release 32. l. Net addition modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. Complete and attach Form 500DM. See Administrative Release 38. m. Net addition modification to Maryland taxable income when the federal special 5-year carryback period was used for a net 13 SUBTRACTIONS FROM INCOME. Determine which subtractions from income apply to you. Write the correct amounts on lines 8–14 of Form 502. Instructions for each line: Line 8. STATE TAX REFUNDS. Copy onto line 8 the amount of refunds of state or local income tax included in line 1 of Form 502. Line 10. PENSION EXCLUSION. You may be able to subtract some of your taxable pension and retirement annuity income. This subtraction applies only if: Each spouse who receives taxable pension or annuity income and is 65 or over or totally disabled may be entitled to this exclusion. In addition, if you receive taxable pension or annuity income but you are not 65 or totally disabled, you may be entitled to this exclusion if your spouse is totally disabled. Complete a separate column in the PENSION EXCLUSION COMPUTATION WORKSHEET (13A) for each spouse. Combine your allowable exclusion and enter the total amount on line 10, Form 502. To be considered totally disabled, you must have a mental or physical impairment which prevents you from engaging in substantial gainful activity. You must expect the impairment to be of long, continued or indefinite duration or to result in your death. You must attach to your return a certification from a qualified physician stating the nature of your impairment and that you are totally disabled. If you have previously submitted a physician’s certification, attach your own statement that you are still totally disabled and that a physician’s certification was submitted before. If you are a part-year resident, complete PENSION EXCLUSION COMPUTATION WORKSHEET (13A) using total taxable pension and total Social Security and railroad retirement benefits as if you were a full-year resident. Prorate the amount on line 5 by the number of months of Maryland residence divided by 12. However, if you began to receive your pension during the tax year you became a Maryland resident, use a proration factor of the 5 number of months you were a resident divided by the number of months the pension was received. amount of such payments included in your total income). b. Net allowable subtractions from income from pass-through entities, not attributable to decoupling. c. Net subtractions from income reported by a fiduciary. d. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to the State (but not more than the amount of such income included in your total income). e. Profit (without regard to losses) from the sale or exchange of bonds issued by the State or local governments of Maryland. f. Benefits received from a Keogh plan on which State income tax was paid prior to 1967. Attach statement. Line 11. FEDERALLY TAXED SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS. If you included in your federal adjusted gross income Social Security, Tier I, Tier II and/or supplemental railroad retirement benefits, then you must include the total amount of such benefits on line 11. Social Security and railroad retirement benefits are exempt from state tax. g. Amount of wages and salaries disallowed as a deduction due to the work opportunity credit allowed under the Internal Revenue Code Section 51. h. Line 12. NONRESIDENT INCOME. If you began or ended your residence in Maryland during the year, you may subtract the portion of your income received when you were not a resident of Maryland. See Instruction 26 for part-year residents and Administrative Release 1 for military personnel. Expenses up to $5,000 incurred by a blind person for a reader, or up to $1,000 incurred by an employer for a reader for a blind employee. i. Expenses incurred for reforestation or timber stand improvement of commercial forest land. Qualifications and instructions are on Form DNR393, available from the Department of Natural Resources, telephone 410-260-8531. j. Line 13. SUBTRACTIONS FROM INCOME ON FORM 502SU. Other certain subtractions for which you may qualify will be reported on Form 502SU. Determine which subtractions apply to you and enter the amount for each on Form 502SU. Enter the sum of all applicable subtractions from Form 502SU on line 13 of Form 502, and enter the code letters that represent the four highest dollar amounts in the code letter boxes. If multiple subtractions apply, be sure to identify all of them on Form 502SU and attach it to your Form 502. Amount added to taxable income for the use of an official vehicle by a member of a state, county or local police or fire department. The amount is stated separately on your W-2 form. k. Up to $6,000 in expenses incurred by parents to adopt a child with special needs through a public or nonprofit adoption agency and up to $5,000 in expenses incurred by parents to adopt a child without special needs. l. Purchase and installation costs of certain enhanced agricultural management equipment as certified by the Maryland Department of Agriculture. Attach a copy of the certification. m. Deductible artist’s contribution. Attach Maryland Form 502AC. 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. n. Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by any county or municipal corporation of the State. o. Value of farm products you donated to a gleaning cooperative as certified by the Maryland Department of Agriculture. Attach 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. Please note that, in either case, the pro ration factor may not exceed 1. Complete the PENSION EXCLUSION COMPUTATION WORKSHEET (13A). Copy the amount from line 5 of the worksheet onto line 10 of Form 502. 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). CODE LETTER a. Payments from a pension system to firemen and policemen for job related injuries or disabilities (but not more than the a copy of the certification. p. Up to $15,000 of military pay included in your federal adjusted PENSION EXCLUSION COMPUTATION WORKSHEET (13A) Review carefully the age and disability requirements in the instructions before completing this worksheet. You Spouse 1. Net taxable pension and retirement annuity included in your federal adjusted gross income (Do not include Social Security or Railroad Retirement). . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Maximum allowable exclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $27,800 $27,800 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 10, Form 502.) If you and your spouse both qualify for the pension exclusion, combine your allowable exclusions and enter the total amount on line 10, 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 net taxable pension and retirement annuity included in your federal adjusted gross income. Do not include any amount subtracted for military retirement income. See code letter u in Instruction 13. Do not include Social Security and/or Railroad Retirement income on this line. Line 2. The maximum allowable exclusion is $27,800. 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. 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. 6 gross income that you received while in the active service of any branch of the armed forces and which is attributable to service outside the boundaries of the U.S. or its possessions. To compute the subtraction, follow the directions on the MILITARY OVERSEAS INCOME WORKSHEET (13B). If your total military pay exceeds $30,000, you do not qualify for the subtraction. 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, contact the Revenue Administration Division. 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. p. MILITARY OVERSEAS INCOME WORKSHEET (13B) When both you and your spouse qualify for this military subtraction, complete separate computations for each spouse. aa. Payments from a pension system to the surviving spouse or other beneficiary of a law enforcement officer or firefighter whose death arises out of or in the course of their employment. 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 . . . . . . . . . . . . $__________ ab. Income from U.S. Government obligations. Enter interest on U.S. Savings Bonds and other U.S. obligations. Capital gains from the sale or exchange of U.S. obligations should be included on this line. Dividends from mutual funds that invest in U.S. government obligations also are exempt from state taxation. However, only that portion of the dividends attributable to interest or capital gain from U.S. government obligations can be subtracted. You cannot subtract income from Government National Mortgage Association securities. See Administrative Releases 10 & 13. 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. 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 5-year carryback 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. See Administrative Release 38. 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 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. 3. Assistance (other than providing transportation to and from the school) for handicapped students at a Maryland community college. Attach Maryland Form 502V . r. 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 assistance payments). u. Up to $5,000 of military retirement income received by a qualifying individual during the tax year. 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, or the Coast and Geodetic Survey, a member of the Maryland National Guard, or the member’s surviving spouse or ex-spouse. v. The Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program. $3,500 for each taxpayer who is a qualifying volunteer as certified by a Maryland fire, police, rescue or emergency medical services organization. $3,500 for each taxpayer who is a qualifying member of the U.S. Coast Guard Auxiliary or Maryland Defense Force as certified by these organizations. Attach a copy of the certification. • 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. 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 stated on the 1099R 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. dm. Net subtraction modification from multiple decoupling provisions. See the table at the bottom of Form 500DM. dp. Net subtraction decoupling modification from a pass-through entity. See Form 500DM. ee. The amount received as a grant under the Solar Energy Grant Program administered by the Maryland Energy Administration (but not more than the amount included in your total income). ff. Amount of the cost difference between a conventional on-site sewage disposal and a system that uses nitrogen removal technology, for which the Department of Environment’s payment assistance program does not cover. hh. Exemption adjustment for certain 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 Widow(er)), enter the difference, if any, between the exemption amount based on your federal adjusted gross income and the exemption amount based upon your federal adjusted gross income after subtracting your U.S. obligations using the EXEMPTION ADJUSTMENT WORKSHEET (13C). hh. EXEMPTION ADJUSTMENT WORKSHEET (13C) Line 1: ENTER the exemption amount to be reported on line 19 of Form 502 using the chart in Instruction 10. (If you are a part-year resident, enter the amount to be reported on line 19 before it is prorated.). . $___________ Code w is not being used this year. Please see Code l. Line 2: ENTER your federal adjusted gross income as reported on line 1 of your Form 502 . . . $___________ xa. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland Prepaid College Trust. See Administrative Release 32. Line 3: ENTER your income from U.S. obligations (line ab, Form 502SU). . . . . . . . . . . . . . . $___________ xb. Up to $2,500 per account holder per beneficiary of the total of all amounts contributed to investment accounts under the Maryland College Investment Plan and Maryland Broker-Dealer College Investment Plan. See Administrative Release 32. Line 4: SUBTRACT amount on line 3 from amount reported on line 2.. . . . . . . . . . . . . . . . . . $___________ 7 If your federal adjusted gross income is less than $178,150 ($89,075 if Married Filing Separately), simply copy the amount from federal Schedule A, line 29, Total Itemized Deductions, on to 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. Also, any amounts deducted as contributions of Preservation and Conservation Easements for which a credit is claimed on Form 502CR must be added to line 17b. 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 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. . . . . . . . . . $___________ If your federal adjusted gross income is greater than $178,150 ($89,075, if Married Filing Separately), copy the amount from federal Schedule A, line 29, Total Itemized Deductions, onto line 17a of Form 502. Next complete the ITEMIZED DEDUCTION WORKSHEET (14A), if you elect to itemize deductions on your Maryland return. f the amount is greater than zero (0), enter this amount as I a subtraction on line hh of Form 502SU. Example: Pat and Chris Jones had a federal adjusted gross income of $180,000. They also had $40,000 on interest from U.S. Savings Bonds and had a dependent son whom they claimed on the Maryland tax return. Using Instruction 10, they found the exemption amount on their Maryland return (based upon $180,000 of income) was $2,400 ($800 for three exemptions). If it were not for the $40,000 of U.S. Savings Bonds, their federal adjusted gross income would have been $140,000 and their exemption amount would have been $9,600 ($3,200 for three exemptions). Therefore, Pat and Chris Jones are entitled to claim a subtraction of $7,200 ($9,600 - $2,400) on line hh of Form 502SU. ii. Interest on any Build America Bond that is included in your federal adjusted gross income. See Administrative Release 13. jj. Gain resulting from a payment from the Maryland Department of Transportation as a result of the acquisition of a portion of the property on which your principal residence is located. Part I of this worksheet is used to calculate federal itemized deductions that would have existed but for the 2013 federal legislation. Part II is used to calculate the amount of the required decoupling modification for itemized deductions that is included on line 5 of Form 502. (See Instruction 12.) Part III is used by taxpayers to calculate the amount of state and local income taxes that were limited. Enter the amount from line 20 of Part III on line 17b of Form 502. 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. If your unreimbursed business expenses include depreciation to which an adjustment is required for Maryland purposes, complete Form 500DM to calculate the addition modification “l” or subtraction modification “bb.” 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. 15 Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General. Complete lines 1–16 on Form 502. Line 16 is your Maryland adjusted gross income. 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). 16 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 TWOINCOME MARRIED COUPLE SUBTRACTION WORKSHEET (13D). 14 FIGURE YOUR MARYLAND ADJUSTED GROSS INCOME. 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 the box on line 17 of Form 502 to show which method you will use. NOTE: You must use the standard deduction if you are using Form 503 or if you did not itemize on your federal return. Follow these instructions: ITEMIZED DEDUCTIONS. If you figure your tax by the ITEMIZED DEDUCTION METHOD, complete lines 17a and b on Maryland Form 502. (See Instruction 16 to see if you will use the ITEMIZED DEDUCTION METHOD.) STANDARD DEDUCTION METHOD USE FEDERAL FORM 1040 SCHEDULE A (Check the box on line 17 of Form 502) To use the ITEMIZED DEDUCTION METHOD, you must itemize your deductions on your federal return and complete federal Form 1040 Schedule A. The STANDARD DEDUCTION METHOD gives you a standard deduction of 15% of Maryland adjusted gross income (line 16) with minimums of $1,500 and $3,000 and maximums of $2,000 and $4,000, 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 or line 2 of Form Maryland has decoupled from the federal 2013 itemized deduction threshold limiting itemized deductions. TWO-INCOME MARRIED COUPLE SUBTRACTION WORKSHEET (13D) (a) you 1. ENTER the portion of federal adjusted gross income from line 1 of Form 502 attributable to each spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. ENTER the portion of additions to income from line 6 of Form 502 attributable to each spouse. . . . . . 3. ADD lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. ENTER the portion of subtractions from income from lines 8-13 of Form 502 attributable to each spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. SUBTRACT line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. COMPARE the amounts on lines 5 (a) and (b) and enter the smaller amount here but not less than zero. 7. ENTER $1,200 or the amount on line 6, whichever is less. ENTER this amount on line 14 of Form 502. 8 (b) your spouse ITEMIZED DEDUCTION WORKSHEET (14A) PART I - To be completed by all taxpayers who itemize deductions and who had federal Adjusted Gross Income of $178,150 or more ($89,075 if Married Filing Separately). 1. Enter the total of the amounts from your federal Itemized Deductions (Schedule A), lines 4, 9, 15, 19, 20, 27, and 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ ______________ 2. Enter the total of the amounts from Schedule A, lines 4, 14, and 20 plus any gambling and casualty or theft losses included on line 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. $______________ 3. Is the amount on line 2 less than the amount on line 1? No. Your deduction is not limited. Skip to line 10 of this schedule and enter the amount from line 1 above on line 10 of Part 1. Yes. Subtract line 2 from line 1 and enter amount on line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. $______________ 4. Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. $ _______________ 5. Enter the amount of your Adjusted Gross Income from Form 502, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. $______________ 6. Enter $178,150 ($89,075 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. $______________ 7. Is the amount on line 6 less than the amount on line 5? No. Your deduction is not limited. Skip to line 10 and enter the amount from line 1 on line 10 of Part I. Yes. Subtract line 6 from line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $______________ 8. Multiply line 7 by 3% (.03). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $ _______________ 9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. $ _______________ 10. Tentative itemized deductions. Subtract line 9 from line 1. If less than zero, enter 0 . . . . . . . . . . . . . . . . . . . . 10. $ ______________ PART II - Calculation of Maryland Itemized Deduction Decoupling Modification. 11. Enter your total federal itemized deductions from line 29 of federal Schedule A. . . . . . . . . 11. $_______________ 12. Enter the amount of tentative itemized deductions from Part I, line 10 above. . . . . . . . . . 12. $ _______________ 13. Decoupled amount of itemized deductions (Subtract line 12 from line 11. If less than zero, enter 0.) Enter this amount here and include on Form 502, line 5 as addition modification, use letter code p. See Instruction 12. . . . . . . . . . . . . . . . 13. $ _______________ PART III - Calculation of State and Local Income Tax Limitation. 14. Enter the amount from Part II, line 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. $ ______________ 15. Enter the amount from Part I, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. $ ______________ 16. Federal itemized deductions that were limited (SUBTRACT line 15 from line 14.). . . . . . . . 16. $_______________ 17. Federal itemized deductions subject to limitation (ENTER the total of lines 9, 10, 11, 12, 13, 19, 27 and 28 less any gambling and casualty or theft losses included in line 28 of federal Schedule A.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. $_______________ 18. DIVIDE line 16 by line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. ____________ % 19. ENTER the amount of state and local income taxes from line 5 of federal Schedule A. . . . . 19. $_______________ 20. MULTIPLY line 18 by line 19. Enter here and on Form 502, line 17b. . . . . . . . . . . . . . . . . 20. $_______________ Part Year Residents see Instruction 26. STANDARD DEDUCTION WORKSHEET (16A) If your filing status is: Single, Married filing separately or Dependent taxpayer Married filing jointly, Head of household or Qualifying widow(er) Worksheet 1 Worksheet 2 Enter your income from line 16 of Form 502 or line 1 of Form 503. . . . . . . . . . $_____________ Enter your income from line 16 of Form 502 or line 1 of Form 503. . . . . . . . . . $_____________ Your standard deduction is: If your income is: Your standard deduction is: If your income is:a 1,500 $10,000 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ 3,000 $20,000 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is between $10,000 - $13,333 If your income is between $20,000 - $26,667 Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ .15 Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ Enter your income from above: . . . . . . . . . . . . . . . . . . $ _________ .15 Multiply by 15 percent (.15) . . . . . . . . . . . . . . . . . . . . . X _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ This is your standard deduction . . . . . . . . . . . . . . . . . . $ _________ or or or or Your standard If your income is: deduction is: 2,000 $13,333 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ Your standard deduction is: 4,000 $26,667 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _________ If your income is: Enter your standard deduction on line 17 of Form 502 or line 2 of Form 503. Enter your standard deduction on line 17 of Form 502 or line 2 of Form 503. 9 503. Then follow the instructions for EXEMPTIONS. You must file Form 500CR electronically to claim a business income tax credit. ITEMIZED DEDUCTION METHOD Line 23 of Form 502. Line 7a of Form 503. (Check the box on line 17 of Form 502) EARNED INCOME CREDIT. 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 17b. 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. If you claimed an earned income credit on your federal return, then you may claim one-half (50%) of the federal credit on your Maryland return. If you are a part-year resident or a member of the military, see Instruction 26(o) before completing this worksheet. 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. Complete the STATE EARNED INCOME CREDIT WORKSHEET (18A) to calculate the amount to enter on line 23 of Form 502 or line 7a of Form 503. EXEMPTIONS After completing the EXEMPTIONS area on your return, enter the total exemption amount on line 19 of Form 502 or line 4 of Form 503. STATE EARNED INCOME CREDIT WORKSHEET (18A) PART-YEAR RESIDENTS AND NONRESIDENT MILITARY TAXPAYERS (Part-year residents see Instruction 26(o).) 1. Maryland tax (from line 22 of Form 502 or line 6 of Form 503) . . . . . . . . . . . . . . . . . . . . 1.____________ You must adjust your standard or itemized deductions and exemptions. If you are a part-year resident, see Instruction 26. If you are a nonresident military member filing a joint return with your civilian spouse, see Administrative Release 1. 17 2. Federal earned income credit ______ x 50% (.50). Enter this amount here and on line 23 of Form 502 or line 7a of Form 503 . . . . . . . . . 2.____________ FIGURE YOUR MARYLAND TAX. 3. Subtract line 2 from line 1. If less than zero (0) enter zero (0). . . . . . . . . . . . . . . . . . 3.____________ You must use the tax tables if your taxable income is less than $100,000. If line 3 is greater than zero (0), you may qualify for the Poverty Level Credit. See instructions below. The 2013 Maryland tax rate schedules are shown so you can see the tax rate that applies to all levels of income; however, do not use them to figure your tax. Instead, use the tax tables if your income is under $100,000; otherwise, use the appropriate row in the MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES (17A) at the end of the tax tables to figure your tax. The tax tables and the MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES I AND II have been based on these tax rate schedules. If line 3 is zero (0), you may qualify for the Refundable Earned Income Credit. See Instruction 21. Line 24 of Form 502. Line 7b of Form 503. 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 exemptions 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. Find the income range in the tax table that applies to the amount on line 21 of Form 502 or line 5 of Form 503. Find the Maryland tax corresponding to your income range. Enter the tax amount on line 22 of Form 502 or line 6 of Form 503. If your taxable income is $100,000 or more, use the MARYLAND TAX COMPUTATION WORKSHEET (17A) at the end of the tax table. Generally, if your Maryland state tax exceeds 50% of your federal earned income credit and your earned income and federal adjusted gross income are below the poverty income guidelines from the STATE POVERTY LEVEL CREDIT WORKSHEET (18B), you may claim a credit of 5% of your earned income. MARYLAND TAX COMPUTATION WORKSHEET SCHEDULES Complete the STATE POVERTY LEVEL CREDIT WORKSHEET (18B) to calculate the amount to enter on line 24 of Form 502 or line 7b of Form 503. 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. This is not a refundable credit. STATE POVERTY LEVEL CREDIT WORKSHEET (18B) If taxable net income is: Maryland Tax is: At least: but not over: $0 $1,000 2.00% of taxable net income $1,000 $2,000 $20.00 plus 3.00% of excess over $1,000 $2,000 $3,000 $50.00 plus 4.00% of excess over $2,000 $3,000 $100,000 $90.00 plus 4.75% of excess over $3,000 $100,000 $125,000 $4,697.50 plus 5.00% of excess over $100,000 $125,000 $150,000 $5,947.50 plus 5.25% of excess over $125,000 $150,000 $250,000 $7,260.00 plus 5.50% of excess over $150,000 $250,000 $12,760.00 plus 5.75% of excess over $250,000 If 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, or line 1 of Form 503. 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. ____________ Tax Rate Schedule II 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 or 503, if line 1b is currently blank. (Do not include a farm or business loss.) Also include your distributive share of income from pass-through entities. . . . . . . . . . . . . . . . . . . . 2. ____________ For taxpayers filing Joint, Head of Household, or for Qualifying Widows/Widowers. If taxable net income is: Maryland Tax is: At least: but not over: $0 $1,000 2.00% of taxable net income $1,000 $2,000 $20.00 plus 3.00% of excess over $1,000 $2,000 $3,000 $50.00 plus 4.00% of excess over $2,000 $3,000 $150,000 $90.00 plus 4.75% of excess over $3,000 $150,000 $175,000 $7,072.50 plus 5.00% of excess over $150,000 $175,000 $225,000 $8,322.50 plus 5.25% of excess over $175,000 $225,000 $300,000 $10,947.50 plus 5.50% of excess over $225,000 $300,000 $15,072.50 plus 5.75% of excess over $300,000 3. Find the number of exemptions in the chart that is the same as the number of exemptions entered on your federal tax return. Enter the income level that corresponds to the exemption number. . . . . . . 3. ____________ 18 EARNED INCOME CREDIT, POVERTY LEVEL CREDIT, CREDITS FOR INDIVIDUALS AND BUSINESS TAX CREDITS. 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. ____________ If you claim earned income credit or poverty level credit, see Instruction 19 for your local credit calculation. Form 500CR Instructions are available online at www.marylandtaxes.com. 5. Multiply line 2 by 5% (.05). This is your 10 State Poverty Level Credit. Enter that amount here and on line 24 of Form 502 or line 7b of Form 503. (Part-year residents or members of the military, see Instruction 26(o)) . . . . . . . . . . . . . . . . . . . . . 5. ____________ new qualified positions in Maryland may be eligible for a tax credit based on the number of qualified positions created or wages paid for these positions. d. COMMUNITY INVESTMENT TAX CREDIT. Businesses that contribute to approved Neighborhood and Community Assistance Programs may be eligible for a tax credit of 50% of approved contributions with a maximum credit of $250,000. Individuals who make a nonbusiness contribution may also be eligible for this tax credit. POVERTY INCOME GUIDELINES NUMBER OF EXEMPTIONS ON FEDERAL RETURN 1 2 3 4 5 6 7 8 e. BUSINESSES THAT CREATE NEW JOBS TAX CREDIT. Certain businesses located in Maryland that create new positions or establish or expand business facilities in the state may be entitled to an income tax credit if a property tax credit is granted by Baltimore City or any county or municipal corporation of Maryland. INCOME LEVEL $11,490 $15,510 $19,530 $23,550 $27,570 $31,590 $35,610 $39,630 f. LONG-TERM EMPLOYMENT OF QUALIFIED EX-FELONS TAX CREDIT. Businesses that hired qualified ex-felons prior to December 31, 2011 under a program approved by the Department of Labor, Licensing and Regulation may be eligible for a credit based upon wages paid to the qualified employee during their second year of employment. If you have more than 8 exemptions, add $4,020 to the last income level for each additional exemption. g. WORK-BASED LEARNING PROGRAM TAX CREDIT. Expired on December 31, 2013. Line 25 of Form 502. OTHER INCOME TAX CREDITS FOR INDIVIDUALS. Enter the total of your income tax credits as listed below. Complete and attach Form 502CR with Form 502. a. CREDITS FOR INCOME TAXES PAID TO OTHER STATES. If you have income subject to tax in both Maryland and another state, you may be eligible for a tax credit. Note: You must attach a copy of Form 502CR and also a copy of the tax return filed in the other state. If these are not attached, no credit will be allowed. h. 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. b. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES. If you were eligible for a Child and Dependent Care Credit on your federal income tax return and your income is below certain thresholds, you are entitled to a tax credit equal to a percentage of the federal credit. i. SECURITY CLEARANCE COSTS TAX CREDIT. Businesses that incur costs certified by the Department of Business and Economic Development to construct or renovate Sensitive Compartmented Information Facilities (SCIF) or for certain Security Clearance Administrative Costs may be eligible to claim a credit for security costs. j. FIRST YEAR LEASING COSTS TAX CREDIT FOR A QUALIFIED SMALL BUSINESS. Certain small businesses performing security-based contracting that incur expenses for rental payments owed during the first year of a rental agreement for spaces leased in Maryland costs may be eligible to claim a credit for security costs certified by the Department of Business and Economic Development. c. QUALITY TEACHER INCENTIVE CREDIT. If you are a qualified teacher who paid tuition to take graduate level courses required to maintain certification, you may be eligible for a tax credit. d. CREDIT FOR AQUACULTURE OYSTER FLOATS. If you purchased a new aquaculture oyster float during the tax year, you may be entitled to a credit of up to $500 for the cost of the float. k. RESEARCH AND DEVELOPMENT TAX CREDIT. Businesses may claim a credit for certain qualified research and development expenses. e. LONG-TERM CARE INSURANCE CREDIT. If you paid a premium for a long-term care insurance policy for yourself or certain Maryland resident family members, you may be eligible for a tax credit. l. COMMUTER TAX CREDIT. Businesses may claim a credit for the cost of providing qualifying commuter benefits to the business entities’ employees. CREDIT FOR PRESERVATION AND CONSERVATION EASEMENTS. If you donated an easement to the Maryland Environmental Trust or the Maryland Agricultural Land Preservation Foundation to preserve open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, view sheds or historic properties, you may be eligible for a credit. m. MARYLAND-MINED COAL TAX CREDIT. A qualifying cogenerator, small power producer or electricity supplier may claim a credit for the purchase of Maryland-mined coal. g. HEALTH ENTERPRISE ZONE PRACTITIONER TAX CREDIT. If you are a qualified “Health Enterprise Zone (HEZ) Practitioner,” you may be able to claim a credit against your state tax liability for income that you earned for practicing health care in an HEZ. o. OYSTER SHELL RECYCLING TAX CREDIT. An individual or business may claim a credit in an amount of $1 for each bushel of oyster shells recycled during the taxable year with a maximum credit of $750. f. n. ONE MARYLAND ECONOMIC DEVELOPMENT TAX CREDIT. Businesses may claim a credit against the project cost and start-up cost to establish, relocate or expand a business in a distressed county in Maryland. p. BIO-HEATING OIL TAX CREDIT. Businesses and individuals may claim a credit of 3 cents for each gallon of bio-heating oil purchased for space or water heating with a maximum credit of $500. Line 26 of Form 502. BUSINESS TAX CREDITS. You must file your Form 502 electronically to claim the following nonrefundable business tax credits from Form 500CR. q. CELLULOSIC ETHANOL TECHNOLOGY RESEARCH AND DEVELOPMENT TAX CREDIT. Businesses and individuals may claim a credit of up to 10% of the qualified research and development expenses incurred in Maryland for technology that is used to develop cellulosic biomass for conversion to ethanol fuel. a. ENTERPRISE ZONE TAX CREDIT. Businesses located in an enterprise zone may be eligible for tax credits based upon wages paid to qualifying employees. b. MARYLAND DISABILITY EMPLOYMENT TAX CREDIT. Businesses employing persons with disabilities as certified by the State Department of Education or veterans with disabilities as certified by the Department of Labor, Licensing and Regulation may be eligible for tax credits based upon wages paid to and child care and transportation expenses paid on behalf of those employees. r. WINERIES AND VINEYARDS TAX CREDIT. Businesses and individuals may claim a credit of 25% of qualified capital expenses, approved by the Department of Business and Economic Development, made in connection with the establishment of new wineries or vineyards or capital improvements to existing wineries or vineyards. c. JOB CREATION TAX CREDIT. Certain businesses that create 11 s. ELECTRIC VEHICLE RECHARGING EQUIPMENT TAX CREDIT. An individual or a corporation may be certified to claim a credit for certain amount of cost for qualified electric vehicle recharging equipment that is placed into service during the tax year in which the credit is claimed. 2. Enter your local tax rate from line 2 of the Local Tax Worksheet. . . . . . . . . . . . . . . 2. 3 Multiply line 2 by 10 and enter on line 4. . . . 3. Example: .0256 x 10 .256 For additional information regarding any of the above income tax credits, see the Business Tax Credits Form 500CR Instructions available at www.marylandtaxes.com. NOTE: If you claim a business tax credit for items a, b, f, i, k or q an addition to income must be included on line 5. See Instruction 12. 5. Multiply line 1 by line 4. Enter here and on line 30 of Form 502 or line 10a of Form 503 . . . . . . . . . . . . . . . . . . . . . . . 5. ____________ 19 4. Local earned income credit rate . . . . . . . . . . 4. . ___ ___ ___ LOCAL INCOME TAX AND LOCAL CREDITS. Note: In lieu of multiplying by 10, you may simply move the decimal point one place to the right and enter on line 4. 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 or 503. Military taxpayers should refer to Instruction 29. Local poverty level credit. If you entered a poverty level credit on line 24 of Form 502 or line 7b of Form 503, complete the LOCAL POVERTY LEVEL CREDIT WORKSHEET (19C). If you file Form 503, add the boxes for local earned income credit (10a) and local poverty level credit (10b) and enter on line 10. SPECIAL NOTE: If you and your spouse were domiciled in different taxing jurisdictions, you should file separate Maryland returns even though you filed a joint federal return. (See Instruction 7.) However, if you choose to file a joint Maryland return, please use the following instructions. Enter both counties and/or local jurisdictions in the county, city, town or special taxing area box of your return. If the local tax rates are the same, complete the worksheets as instructed and attach a schedule showing the local tax for each jurisdiction based on the ratio of each spouse’s income to the total income. Also note the words “separate jurisdictions” on line 29 of Form 502 or line 9 of Form 503. If the local tax rates are different, calculate a ratio of each spouse’s income to total income. Then apply this ratio to the taxable net income and calculate the local tax for each spouse separately using the appropriate local tax rates. Enter the combined local tax on line 29 of Form 502 or line 9 of Form 503 and write the words “separate jurisdictions” on that line. Attach a schedule showing your calculations. 2013 LOCAL TAX RATE CHART Subdivision Baltimore City. . . . . . . . . . . . . . . . Allegany County . . . . . . . . . . . . . . Anne Arundel County. . . . . . . . . . . Baltimore County. . . . . . . . . . . . . . Calvert County . . . . . . . . . . . . . . . Caroline County. . . . . . . . . . . . . . . Carroll County. . . . . . . . . . . . . . . . Cecil County. . . . . . . . . . . . . . . . . Charles County . . . . . . . . . . . . . . . Dorchester County. . . . . . . . . . . . . Frederick County. . . . . . . . . . . . . . Garrett County . . . . . . . . . . . . . . . Harford County. . . . . . . . . . . . . . . Howard County. . . . . . . . . . . . . . . Kent County . . . . . . . . . . . . . . . . . Montgomery County. . . . . . . . . . . Prince George’s County . . . . . . . . . Queen Anne’s County. . . . . . . . . . . St. Mary’s County . . . . . . . . . . . . . Somerset County. . . . . . . . . . . . . . Talbot County . . . . . . . . . . . . . . . . Washington County . . . . . . . . . . . . Wicomico County. . . . . . . . . . . . . . Worcester County . . . . . . . . . . . . . Rate .0320 .0305 .0256 .0283 .0280 .0263 .0305 .0280 .0290 .0262 .0296 .0265 .0306 .0320 .0285 .0320 .0320 .0320 .0300 .0315 .0240 .0280 .0320 .0125 LOCAL POVERTY LEVEL CREDIT WORKSHEET (19C) (Part-year residents see Instruction 26 (o)) Refer to the STATE POVERTY LEVEL CREDIT WORKSHEET (18A) 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 LOCAL TAX WORKSHEET (19A) the LOCAL TAX WORKSHEET (19A) . . . . . . . B. C. MULTIPLY line A by line B. Enter the amount here and on line 31 of Form 502 or line 10b of Form 503 . . . . . . . . . . . . . . . C._____________ 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 29 of Form 502 or line 9 of Form 503. This is your local income tax. 20 1. TAXABLE net income from line 21 of Form 502 or line 5 of Form 503. . . . . . . . . . . . . 1. $ ____________ 2. LOCAL tax rate from chart above. The first TOTAL MARYLAND TAX, LOCAL TAX AND CONTRIBUTIONS. Add your Maryland tax from line 28 of Form 502 or line 8 of Form 503 and your local tax from line 33 of Form 502 or line 11 of Form 503. Enter the result on line 34 of Form 502 or line 12 of Form 503. Add to your tax any contribution amounts and enter the total on line 38 of Form 502 or line 16 of Form 503. digit has been entered for you. . . . . . . . . . 2. 3. LOCAL income tax (Multiply line 1 by line 2.) Enter this amount on line 29 of Form 502 or line 9 of Form 503 rounded to the nearest cent or whole dollar.. . . . . . . . . . . 3. $ ____________ CHESAPEAKE BAY AND ENDANGERED SPECIES FUND Local earned income credit. You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due. If you entered an earned income credit on line 23 of Form 502 or line 7a of Form 503, complete the LOCAL EARNED INCOME CREDIT WORKSHEET (19B). DEVELOPMENTAL DISABILITIES ADMINISTRATION WAITING LIST EQUITY FUND LOCAL EARNED INCOME CREDIT WORKSHEET (19B) You may contribute any amount you wish to this fund. The amount contributed will reduce your refund or increase your balance due. (Part-year residents see Instruction 26 (o).) MARYLAND CANCER FUND 1 Enter federal earned income credit from your federal return. . . . . . . . . . . . . . . . . . . 1._______________ You may contribute any amount you wish to this fund. The amount 12 contributed will reduce your refund or increase your balance due. 1. NEIGHBORHOOD STABILIZATION TAX CREDIT. If you own and live in a home in Baltimore County you may qualify for this credit. See instructions for Form 502CR. IMPORTANT: If there are not sufficient credits or other payments to satisfy both your tax and the contribution you have designated, the contribution amount will be reduced. If you have entered amounts for contributions to multiple funds, any reduction will be applied proportionately. 21 2. SUSTAINABLE COMMUNITIES TAX CREDIT. A credit is allowed for a certain percentage of qualified rehabilitation expenditures, as certified by the Maryland Historical Trust. Attach a copy of Form 502S and the certification. TAXES PAID AND REFUNDABLE CREDITS. 3. REFUNDABLE BUSINESS INCOME TAX CREDITS. One Maryland Economic Development Tax Credit, Biotechnology Investment Incentive Tax Credit, Clean Energy Incentive Tax Credit, Health Enterprise Zone Hiring Tax Credit, Film Production Activity Tax Credit, and Small Business Research and Development Tax Credit. See Form 500CR instructions at www.marylandtaxes.com. Write your taxes paid and credits on lines 39-42 of Form 502 or lines 16 and 17 of Form 503. Instructions for each line: Line 39 of Form 502. Line 17 of Form 503. 4. IRC SECTION 1341 REPAYMENT. If you repaid an amount this year reported as income on a prior year federal tax return that was greater than $3,000, you may be eligible for an IRC Section 1341 repayment credit. For additional information, see Administrative Release 40. MARYLAND TAX WITHHELD. Write the total Maryland and local tax withheld as shown on the wage and tax statements (Forms W-2, W-2G or 1099) you have received. Add the amounts identified as Maryland and local tax withheld on each form and write the total on this line. Attach Forms W-2, W-2G and 1099 to your return if Maryland tax is withheld. You will not get credit for your withholding if you do not attach Forms 1099, W-2 or W-2G, substantiating Maryland withholding. 5. NONRESIDENT PTE TAX. If you are the beneficiary of a trust for which nonresident PTE tax was paid, you may be entitled to a share of that tax. If you are a partner or a member of a passthrough entity for which nonresident PTE tax was paid, you may be entitled to a share of that tax. IMPORTANT: Your wage and tax statements contain many numbers. Be sure you add only the amounts identified as Maryland and local tax withheld. Complete and attach Form 502CR with Form 502. Line 40. ESTIMATED TAX PAYMENTS. Enter on line 40 the total of: 22 a. Maryland estimated tax payments; b. Amount of overpayment applied from 2012 return; OVERPAYMENT OR BALANCE DUE. Calculate the Balance Due (line 44 of Form 502 or line 20 of Form 503) or Overpayment (line 45 of Form 502 or line 21 of Form 503). Read instructions under underpayment OF ESTIMATED TAX and then go to BALANCE Due or Overpayment. c. Payment made with a request for an automatic extension of time to file your 2013 return. (See the instructions on Form 502E); AND d. Reported income tax withheld on your behalf as an estimated payment, if you participated in a nonresident real estate transaction as an individual. Enter code number 506 in one of the code number boxes to the right of the telephone number area. The tax will be identified as Maryland tax withheld on Form MW506NRS. Please attach a copy of your federal return and all relevant schedules that report the sale of the property. 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 paid too little estimated tax during the year. NOTE: Estimated tax payments are required if you expect to receive any income (like pensions, business income, capital gains, lottery, etc.) from which no tax or not enough Maryland tax will be withheld. Read the instructions for Form 502D, Maryland Personal Declaration of Estimated Income Tax. If you owe interest, complete Form 502UP and write the amount of interest (line 18 of Form 502UP) in the appropriate box on line 48 of Form 502 or line 22 of Form 503. Attach Form 502UP. Generally, you do not owe interest if: Line 41 of Form 502. Line 18 of Form 503. a. you owe less than $500 tax on income that is not subject to Maryland withholding, OR REFUNDABLE EARNED INCOME CREDIT. 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 If one-half of your federal earned income credit is greater than your Maryland tax, you may also be eligible for a refundable earned income credit. This credit is the amount by which 25% of your federal earned income credit exceeds your Maryland tax liability. Complete the REFUNDABLE EARNED INCOME CREDIT WORKSHEET (21A) and enter the result on this line. 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 fishing is at least two-thirds of your total estimated gross income. See Form 502UP for additional information and instructions for claiming this exemption from interest. REFUNDABLE EARNED INCOME CREDIT WORKSHEET (21A) TO CLAIM CREDIT YOU MUST: ● have an entry on line 23 and line 30 of Form 502 or line 7a and line 10a of Form 503; and ● have entered zero on line 3 of the STATE EARNED INCOME CREDIT WORKSHEET (18A) in Instruction 18. INTEREST FOR LATE FILING Interest is due at the rate of 13% annually or 1.08% per month for any month or part of a month that a tax is paid after the original due date of the return. Enter any interest due in the appropriate box of your tax return. 1. ENTER your federal earned income credit ______ x 25% (.25) (Part-year residents see Instruction 26(o)). . . . . . . . . . 1._____________ Penalty up to 25% may be assessed by the Revenue Administration Division for failing to pay any tax, or failing to file a tax return, when due. 2. ENTER your Maryland tax from line 22 of Form 502 or line 6 of Form 503. . . . . . . . . . 2._____________ TOTAL INTEREST 3. SUBTRACT line 2 from line 1. If less than zero (0), enter zero (0). This is your refundable earned income credit . . . . . . . . . 3._____________ Enter the total of interest for underpayment of estimated tax and interest for late filing on line 48 of Form 502 or line 22 of Form 503. If line 3 is greater than zero (0), enter the amount on line 41 of Form 502 or line 18 of Form 503. If you file Form 502 and have a balance due on line 44, add this amount to any amount on line 48. Put the total on line 49. BALANCE DUE If you file Form 503 and have a balance due on line 20, add this amount to any amount on line 22. Put the total on line 23. Line 42. REFUNDABLE INCOME TAX CREDITS. Enter the total of your income tax credits as listed below: 13 503). Instead, you must enter code number 588 in one of the code number boxes located to the right of the telephone number area on your return; complete, and attach Form 588. See our Web site at www.marylandtaxes.com to obtain a Form 588. Pay your balance due (unless it is less than $1.00). Go to Instructions 23 and 24 regarding signatures, attachments and mailing. OVERPAYMENT If you file Form 502 and have an overpayment on line 45, 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 2014 estimated tax, then write the amount you want applied on line 46. 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 48. Subtract lines 46 and 48 from your overpayment (line 45). This is the amount of your refund. Write this amount on line 47. No refunds of less than $1.00 will be sent. If the amount of interest charges from Form 502UP or line 48 is more than the overpayment or line 45 of Form 502, enter zero (0) on line 46 and 47. Then subtract line 48 from line 45 and enter the result on line 49. If you prefer, you may leave line 48 blank and the Revenue Administrative Division will figure the interest charges and send you a bill. Go to Instructions 23 and 24 regarding signatures, attachments and mailing. 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. 23 TELEPHONE NUMBERS, CODE NUMBER, SIGNATURES AND ATTACHMENTS. Enter your telephone numbers and sign and date your return. Be sure to attach all required forms, schedules and statements. CODE NUMBER If special circumstances apply, you may not owe interest for underpayment of estimated tax. Enter the applicable code number in one of the code number boxes located to the right of the telephone number area. Enter code 300 if you are a farmer or fisherman, 301 if your income was received unevenly throughout the year, or 302 if 90% of your taxable income is taxable by another state and the underpayment is not greater than the local tax. Attach your completed Form 502UP if you have entered code 301. If you file Form 503 and have an overpayment on line 21, this is the amount of your refund. Overpayments may first be applied to previous years’ tax liabilities or other debts as required by federal or state law. No refunds of less than $1.00 will be sent. Go to Instructions 23 and 24 for information regarding signatures, attachments and mailing. TAX PREPARERS If another person prepared your return, that person must also 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 2012 are required to file all original individual income tax returns electronically for Tax Year 2013, 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. 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 rules, we ask you to indicate on your return if the state refund is going to an account outside the United States. If you indicate that this is the case, do not enter your routing and account numbers, as the direct deposit option is not available to you. We will send you a paper check. Complete lines 50a, b and c of Form 502 or lines 24a, b and c of Form 503 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. At the bottom of the return at the signature area, we have provided a check box for you to authorize your preparer to discuss your return with us. Another check box is provided for you to authorize your preparer not to file your return electronically. 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. Penalties may be imposed for tax preparers who fail to sign the tax return and provide their PTIN, or who failed to file electronically when required. SIGNATURES Line 50a of Form 502. Line 24a of Form 503. 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. You must sign your return. Your signature(s) signifies that your return, including all attachments, is, to the best of your knowledge and belief, true, correct and complete, under penalties of perjury. Both spouses must sign a joint return. If your spouse cannot sign because of injury or disease and tells you to sign, you can sign your spouse’s name in the proper space on the return followed by the words “By (your name), spouse.” Be sure to also sign in the space provided for your signature. If a power of attorney is necessary, complete federal Form 2848 and attach to your return. Line 50b of Form 502. Line 24b of Form 503. 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. ATTACHMENTS Be sure to attach wage and tax statements (Form W-2, W-2G and 1099) to the front of your return if Maryland tax was withheld. Also attach all forms, K-1s, schedules and statements required by these instructions in the order of the “Attachment Sequence No.” located in the upper right corner of the schedule or form. Any Maryland form or schedule, such as a K-1, that does not have an “Attachment Sequence No.” should follow the last sequence number. Any other forms, documents or certifications should be placed last. Line 50c of Form 502. Line 24c of Form 503. 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 financial institution that the direct deposit is not successful, a refund check will be mailed to you. Please have a bank statement for the deposit account available if you contact us concerning the direct deposit of your refund. Place your check or money order on top of your wage and tax statements and fasten with one staple on the front of your tax return. DISCLOSURE Entering your bank account routing number, account number and account type in the area provided on your Maryland income tax return to request a direct deposit of your income tax refund authorizes the Comptroller’s Office to disclose this information and your refund amount to the Maryland State Treasurer’s Office who performs banking services for the Comptroller’s Office. 24 ELECTRONIC AND PC FILING, MAILING AND PAYMENT INSTRUCTIONS, DEADLINES AND EXTENSION. SPLITTING YOUR DIRECT DEPOSIT ELECTRONICALLY FILING YOUR RETURN If you would like to deposit portions of your refund (Form 502, line 47 or Form 503, line 21) to multiple accounts, do not complete any direct deposit information on your income tax return (Form 502 or The fastest way to file your return, and receive your refund is to file electronically and request direct deposit. If you request direct 14 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. 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, please visit www.marylandtaxes.com. COMBAT ZONE EXTENSION Maryland allows the same six-month extension for filing and paying personal income taxes for military and support personnel serving in a designated combat zone or qualified hazardous duty area and their spouses as allowed by the IRS. For more detailed information visit www.irs.gov. If you are affected by the extension enter 912 in one of the code number boxes 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. ELECTRONIC PAYMENT OF BALANCE DUE If your paper or electronic tax return has a balance due, you may pay electronically at www.marylandtaxes.com by selecting Bill Pay. The amount that you designate will be debited from your bank or financial institution on the date that you choose. 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. When ever the term “tax year” appears in these instructions, fiscal year taxpayers should understand the term to mean “fiscal year.” Use the 2013 forms for fiscal years which begin during calendar year 2013. PAYMENT BY CHECK OR MONEY ORDER Make your check or money order payable to “Comptroller of Maryland.” Use blue or black ink. Do not use red ink or pencil. Write the type of tax and year of tax being paid on your check. It is recommended that you include your Social Security Number on the check. DO NOT SEND CASH. Fiscal year returns are due on the 15th day of the 4th month following the close of the fiscal year. 26 ALTERNATIVE PAYMENT METHODS For alternative methods of payment, such as a credit card, visit our website at www.marylandtaxes.com. SPECIAL INSTRUCTIONS FOR PART-YEAR RESIDENTS. Your return must show all income reported on your federal return, regardless of when or where earned. However, you are permitted to subtract income received when not a resident of Maryland. The following instructions describe the adjustments which must be made for a part-year resident return and returns filed by certain military taxpayers (see Instruction 29) and married couples who file a joint return when one spouse is not a resident of Maryland. 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. 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. An electronic Form 1099G may be downloaded and printed from our secure Web site at www.marylandtaxes.com. At this Web site, you may also request to receive Form 1099G in paper form. a. You must file Form 502; you cannot use Form 503. 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 2013, the last day of the “tax year” was December 31, 2013. If you ended residence in Maryland in 2013, the last day of the “tax year” was the day before you established residence in another state. MAILING YOUR RETURN Mail returns to: c. Complete the name and address information at the top of Form 502. Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 d. Complete the county, city, town or taxing area information using Instruction 6. Use the county, city, town or taxing area of which you were a resident on the last day of your Maryland residence. Sending your return by certified mail will not result in special handling and may delay your refund. 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. 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: f. Private Delivery Service Address: Comptroller of Maryland Revenue Administration Division 80 Calvert Street Annapolis, Maryland 21401 Complete the EXEMPTIONS area. You can claim the same number of exemptions that were claimed on your federal return. Additional exemptions are allowed for age and blindness for Maryland purposes which will be computed in this area. g. Complete the Part-year/MILITARY area on the front of Form 502. Place a “P” in the box and show the dates of residence in Maryland. Certain military taxpayers following these instructions should place an “M” in the box and enter the non-Maryland military income. If you are both part-year and military, place a “P” and “M” in the box. Married taxpayers with different tax periods filing a joint Maryland return should enter a “D” in the box, follow the remainder of this instruction and write “different tax periods” in the dates of residence area. Married taxpayers who file a joint return when one spouse is not a resident of Maryland should place a “P” in the part year resident box and enter the name and the other state of residence of the nonresident spouse. 410-260-7980 DUE DATE Returns must be mailed by April 15, 2014, for calendar year taxpayers. Persons filing on a fiscal year basis should see Instruction 25. EXTENSION OF TIME TO FILE Follow the instructions on Form 502E to request an automatic extension of the time to file your 2013 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 502E by April 15, 2014. You can file and pay by credit card or electronic funds withdrawal (direct debit) on our Web site. If no tax is due and you requested a federal extension, you do not need to file Form 502E or take any other action to obtain an automatic sixmonth extension. If no tax is due and you did not request a federal extension, file your extension online at www.marylandtaxes.com or by phone at 410-260-7829. Only submit Form 502E if tax is due. h. Enter on line 1 the adjusted gross income from your federal return for the entire year regardless of your length of residence. 15 i. Complete the ADDITIONS TO INCOME area using Instruction 12. If you had losses or adjustments to income on your federal return, write on line 5 those loss or adjustment items that were realized or paid when you were not a resident of Maryland. j. Complete the SUBTRACTIONS FROM INCOME area using Instruction 13. You may include only subtractions from income that apply to income subject to Maryland tax. Include on line 12 any income received during the part of the year when you were not a resident of Maryland. 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. k. You must adjust your standard or itemized deductions and exemptions based on the percentage of your income subject to Maryland tax. Complete the MARYLAND INCOME FACTOR WORKSHEET (26A) to figure the percentage of Maryland income to total income. l. p. Complete the remainder of the form using the line instructions. 27 If you itemize deductions, complete lines 17a and b. Prorate the itemized deductions using the following formula: NET ITEMIZED X DEDUCTIONS MARYLAND INCOME = FACTOR Enter code 321 in one of the code number boxes located to the right of the telephone number area. Use the following special instructions MARYLAND ITEMIZED 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. Please send your written request along with your completed Maryland return, a copy of your federal return including Schedule A and a copy of the other state’s return. If the other state does not have an income tax, then submit a schedule showing the allocation of income and itemized deductions among the states. The Maryland return must be completed in accordance with the alternative method requested. This request should be sent to the Revenue Administration Division, Taxpayer Accounting Section (Special Allocations), P.O. Box 1829, Annapolis, MD 21404-1829. FILING THE RETURN If an individual required to file an income tax return dies, the final income tax return shall be filed: a. By the personal representative of the individual’s estate; b. If there is no personal representative, by the decedent’s surviving spouse; or, c. Jointly by the personal representatives of each if both spouses are deceased. JOINT RETURN If the spouse of the deceased taxpayer filed a joint federal return with the decedent, generally a joint Maryland return must be filed. (See Instruction 7.) m. If you are not itemizing deductions, you must use the standard deduction. The standard deduction must be prorated using the Maryland income factor. Calculate the standard deduction using a worksheet in Instruction 16. Prorate the standard deduction using the following formula: STANDARD X DEDUCTION MARYLAND INCOME = FACTOR FILING RETURN OF DECEASED TAXPAYER. 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. PRORATED STANDARD DEDUCTION Enter the prorated amount on line 17 of Form 502 and check the Standard Deduction Method box. 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. 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 will also abate the tax liability of an individual who dies while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury incurred outside the United States in a terrorist or military action. In the case of a joint return, Maryland applies the same rules for these taxpayers as does the IRS. For more information on filing a return, see Publication 3 Armed Forces Tax Guide available at www.irs.gov. Place code number 915 in one of the boxes 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. 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. ALL OTHER RETURNS If the return is filed by the personal representative, write the words “Estate of” before the decedent’s first name and the date of death after the last name. The name and title of the person filing the return should be clearly noted on the form. Attach a copy of the Letters of Administration. If line 1 is greater than 0 and line 2 is 0 or less, the factor is 1.. . . . . . . . . . . . . . . . ___________ EARNED INCOME CREDIT If there is no personal representative, write the word “deceased” and the date of death after the decedent’s last name. The name and title of the person filing the return should be clearly noted on the form. Attach a copy of federal Form 1310. 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. 28 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 24 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 31 of Form 502. AMENDED RETURNS. If you need to change a return that you have already filed, or if the IRS changes your return, you must file an amended return. FILING AN AMENDED RETURN You must file an amended return to make certain changes to your original return. These include changes in income, filing status, amount of deductions, the number of exemptions, and the amount of additions to income and subtractions from income. 16 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. 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. Use Form 502X to file an amended return and include a copy of your federal return. Form 502X and instructions may be obtained by visiting www.marylandtaxes.com or by calling 410-260-7951. CHANGES TO YOUR FEDERAL RETURN 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. If the IRS makes any changes to your federal return, you must notify the State of Maryland. Send notification to the Maryland 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 No refund for less than $1.00 will be issued. No payment of less than $1.00 is required. If you expect a refund from your original return, do not file an amended return until you have received your refund check. Then cash the check; do not return it. If your amended return shows a smaller refund, send a check for the difference with the amended return. If your amended return shows a larger refund, the Revenue Administration Division will issue an additional refund check. 29 SPECIAL INSTRUCTIONS FOR MILITARY TAXPAYERS. See Administrative Release 1. ADDITIONAL INFORMATION MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF MARYLAND 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. 1. Without overseas pay: Must file a resident return (Form 502 or Form 503) 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. Generally, a claim for a refund or overpayment credit must be filed within three years from the date the original return was filed or within two years from the date the tax was paid, whichever is later. A return filed early is considered filed on the date it was due. If a claim is filed within three years after the date the return was filed, the credit or refund may not be more than that part of the tax paid within three years, plus extension of time for filing the return, prior to the filing of the claim. If a claim is filed after the three year period, but within two years from the time the tax was paid, the refund or credit may not be more than the tax paid within two years immediately before filing the claim for a refund or credit. 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. 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. MILITARY PERSONNEL WHO ARE LEGAL RESIDENTS OF ANOTHER STATE 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. Military personnel and their spouses who are legal residents of another state should see the Maryland Nonresident INSTRUCTIONS and Administrative Release 1. 17 2013 MARYLAND TAX TABLE INSTRUCTIONS: 1. Find the income range that applies to the taxable net income you reported on line 21 of your Form 502 or line 5 of Form 503. 2. Find the Maryland tax corresponding to your income range. 3. Enter the tax amount on line 22 of Form 502 or line 6 of Form 503. 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. If your taxable If your taxable If your taxable If your taxable If your taxable net income is. . . net income is. . . net income is. . . net income is. . . net income is. . . Your Your Your Your Your At But At But At But At But At But Maryland Maryland Maryland Maryland Maryland least less least less least less least less least less than tax is . . . than tax is . . . than tax is . . . than tax is . . . than tax is . . . $ 0 $ 50 $10 3,000 6,000 9,000 12,000 50 75 100 150 200 75 100 150 200 250 1 2 3 4 5 3,000 3,050 3,100 3,150 3,200 3,050 3,100 3,150 3,200 3,250 91 94 96 98 101 6,000 6,050 6,100 6,150 6,200 6,050 6,100 6,150 6,200 6,250 234 236 238 241 243 9,000 9,050 9,100 9,150 9,200 9,050 9,100 9,150 9,200 9,250 376 379 381 383 386 12,000 12,050 12,100 12,150 12,200 12,050 12,100 12,150 12,200 12,250 519 521 523 526 528 250 300 350 400 450 300 350 400 450 500 6 7 8 9 10 3,250 3,300 3,350 3,400 3,450 3,300 3,350 3,400 3,450 3,500 103 105 108 110 113 6,250 6,300 6,350 6,400 6,450 6,300 6,350 6,400 6,450 6,500 246 248 250 253 255 9,250 9,300 9,350 9,400 9,450 9,300 9,350 9,400 9,450 9,500 388 390 393 395 398 12,250 12,300 12,350 12,400 12,450 12,300 12,350 12,400 12,450 12,500 531 533 535 538 540 500 550 600 650 700 550 600 650 700 750 11 12 13 14 15 3,500 3,550 3,600 3,650 3,700 3,550 3,600 3,650 3,700 3,750 115 117 120 122 124 6,500 6,550 6,600 6,650 6,700 6,550 6,600 6,650 6,700 6,750 257 260 262 265 267 9,500 9,550 9,600 9,650 9,700 9,550 9,600 9,650 9,700 9,750 400 402 405 407 409 12,500 12,550 12,600 12,650 12,700 12,550 12,600 12,650 12,700 12,750 542 545 547 550 552 750 800 800 850 850 900 900 950 950 1,000 1,000 16 17 18 19 20 3,750 3,800 3,800 3,850 3,850 3,900 3,900 3,950 3,950 4,000 4,000 127 129 132 134 136 6,750 6,800 6,800 6,850 6,850 6,900 6,900 6,950 6,950 7,000 7,000 269 272 274 276 279 9,750 9,800 9,800 9,850 9,850 9,900 9,900 9,950 9,950 10,000 10,000 412 414 417 419 421 12,750 12,800 12,800 12,850 12,850 12,900 12,900 12,950 12,950 13,000 13,000 554 557 559 561 564 1,000 1,050 1,100 1,150 1,200 1,050 1,100 1,150 1,200 1,250 21 22 24 25 27 4,000 4,050 4,100 4,150 4,200 4,050 4,100 4,150 4,200 4,250 139 141 143 146 148 7,000 7,050 7,100 7,150 7,200 7,050 7,100 7,150 7,200 7,250 281 284 286 288 291 10,000 10,050 10,100 10,150 10,200 10,050 10,100 10,150 10,200 10,250 424 426 428 431 433 13,000 13,050 13,100 13,150 13,200 13,050 13,100 13,150 13,200 13,250 566 569 571 573 576 1,250 1,300 1,350 1,400 1,450 1,300 1,350 1,400 1,450 1,500 28 30 31 33 34 4,250 4,300 4,350 4,400 4,450 4,300 4,350 4,400 4,450 4,500 151 153 155 158 160 7,250 7,300 7,350 7,400 7,450 7,300 7,350 7,400 7,450 7,500 293 295 298 300 303 10,250 10,300 10,350 10,400 10,450 10,300 10,350 10,400 10,450 10,500 436 438 440 443 445 13,250 13,300 13,350 13,400 13,450 13,300 13,350 13,400 13,450 13,500 578 580 583 585 588 1,500 1,550 1,600 1,650 1,700 1,550 1,600 1,650 1,700 1,750 36 37 39 40 42 4,500 4,550 4,600 4,650 4,700 4,550 4,600 4,650 4,700 4,750 162 165 167 170 172 7,500 7,550 7,600 7,650 7,700 7,550 7,600 7,650 7,700 7,750 305 307 310 312 314 10,500 10,550 10,600 10,650 10,700 10,550 10,600 10,650 10,700 10,750 447 450 452 455 457 13,500 13,550 13,600 13,650 13,700 13,550 13,600 13,650 13,700 13,750 590 592 595 597 599 1,750 1,800 1,850 1,900 1,950 1,800 1,850 1,900 1,950 2,000 43 45 46 48 49 4,750 4,800 4,850 4,900 4,950 4,800 4,850 4,900 4,950 5,000 174 177 179 181 184 7,750 7,800 7,850 7,900 7,950 7,800 7,850 7,900 7,950 8,000 317 319 322 324 326 10,750 10,800 10,850 10,900 10,950 10,800 10,850 10,900 10,950 11,000 459 462 464 466 469 13,750 13,800 13,850 13,900 13,950 13,800 13,850 13,900 13,950 14,000 602 604 607 609 611 2,000 2,000 2,050 2,050 2,100 2,100 2,150 2,150 2,200 2,200 2,250 51 53 55 57 59 5,000 5,000 5,050 5,050 5,100 5,100 5,150 5,150 5,200 5,200 5,250 186 189 191 193 196 8,000 8,000 8,050 8,050 8,100 8,100 8,150 8,150 8,200 8,200 8,250 329 331 333 336 338 11,000 11,000 11,050 11,050 11,100 11,100 11,150 11,150 11,200 11,200 11,250 471 474 476 478 481 14,000 14,000 14,050 14,050 14,100 14,100 14,150 14,150 14,200 14,200 14,250 614 616 618 621 623 2,250 2,300 2,350 2,400 2,450 2,300 2,350 2,400 2,450 2,500 61 63 65 67 69 5,250 5,300 5,350 5,400 5,450 5,300 5,350 5,400 5,450 5,500 198 200 203 205 208 8,250 8,300 8,350 8,400 8,450 8,300 8,350 8,400 8,450 8,500 341 343 345 348 350 11,250 11,300 11,350 11,400 11,450 11,300 11,350 11,400 11,450 11,500 483 485 488 490 493 14,250 14,300 14,350 14,400 14,450 14,300 14,350 14,400 14,450 14,500 626 628 630 633 635 2,500 2,550 2,600 2,650 2,700 2,550 2,600 2,650 2,700 2,750 71 73 75 77 79 5,500 5,550 5,600 5,650 5,700 5,550 5,600 5,650 5,700 5,750 210 212 215 217 219 8,500 8,550 8,600 8,650 8,700 8,550 8,600 8,650 8,700 8,750 352 355 357 360 362 11,500 11,550 11,600 11,650 11,700 11,550 11,600 11,650 11,700 11,750 495 497 500 502 504 14,500 14,550 14,600 14,650 14,700 14,550 14,600 14,650 14,700 14,750 637 640 642 645 647 2,750 2,800 2,850 2,900 2,950 2,800 2,850 2,900 2,950 3,000 81 83 85 87 89 5,750 5,800 5,850 5,900 5,950 5,800 5,850 5,900 5,950 6,000 222 224 227 229 231 8,750 8,800 8,850 8,900 8,950 8,800 8,850 8,900 8,950 9,000 364 367 369 371 374 11,750 11,800 11,850 11,900 11,950 11,800 11,850 11,900 11,950 12,000 507 509 512 514 516 14,750 14,800 14,850 14,900 14,950 14,800 14,850 14,900 14,950 15,000 649 652 654 656 659 18 2013 MARYLAND TAX TABLE If your taxable If your taxable If your taxable If your taxable If your taxable net income is. . . net income is. . . net income is. . . net income is. . . net income is. . . Your Your Your Your Your At But At But At But At But At But Maryland Maryland Maryland Maryland Maryland least less least less least less least less least less than tax is . . . than tax is . . . than tax is . . . than tax is . . . than tax is . . . 15,000 18,000 21,000 24,000 27,000 15,000 15,050 15,100 15,150 15,200 15,050 15,100 15,150 15,200 15,250 661 664 666 668 671 18,000 18,050 18,100 18,150 18,200 18,050 18,100 18,150 18,200 18,250 804 806 808 811 813 21,000 21,050 21,100 21,150 21,200 21,050 21,100 21,150 21,200 21,250 946 949 951 953 956 24,000 24,050 24,100 24,150 24,200 24,050 24,100 24,150 24,200 24,250 1,089 1,091 1,093 1,096 1,098 27,000 27,050 27,100 27,150 27,200 27,050 27,100 27,150 27,200 27,250 1,231 1,234 1,236 1,238 1,241 15,250 15,300 15,350 15,400 15,450 15,300 15,350 15,400 15,450 15,500 673 675 678 680 683 18,250 18,300 18,350 18,400 18,450 18,300 18,350 18,400 18,450 18,500 816 818 820 823 825 21,250 21,300 21,350 21,400 21,450 21,300 21,350 21,400 21,450 21,500 958 960 963 965 968 24,250 24,300 24,350 24,400 24,450 24,300 24,350 24,400 24,450 24,500 1,101 1,103 1,105 1,108 1,110 27,250 27,300 27,350 27,400 27,450 27,300 27,350 27,400 27,450 27,500 1,243 1,245 1,248 1,250 1,253 15,500 15,550 15,600 15,650 15,700 15,550 15,600 15,650 15,700 15,750 685 687 690 692 694 18,500 18,550 18,600 18,650 18,700 18,550 18,600 18,650 18,700 18,750 827 830 832 835 837 21,500 21,550 21,600 21,650 21,700 21,550 21,600 21,650 21,700 21,750 970 972 975 977 979 24,500 24,550 24,600 24,650 24,700 24,550 24,600 24,650 24,700 24,750 1,112 1,115 1,117 1,120 1,122 27,500 27,550 27,600 27,650 27,700 27,550 27,600 27,650 27,700 27,750 1,255 1,257 1,260 1,262 1,264 15,750 15,800 15,850 15,900 15,950 15,800 15,850 15,900 15,950 16,000 697 699 702 704 706 18,750 18,800 18,850 18,900 18,950 18,800 18,850 18,900 18,950 19,000 839 842 844 846 849 21,750 21,800 21,850 21,900 21,950 21,800 21,850 21,900 21,950 22,000 982 984 987 989 991 24,750 24,800 24,850 24,900 24,950 24,800 24,850 24,900 24,950 25,000 1,124 1,127 1,129 1,131 1,134 27,750 27,800 27,850 27,900 27,950 27,800 27,850 27,900 27,950 28,000 1,267 1,269 1,272 1,274 1,276 16,000 19,000 22,000 25,000 28,000 16,000 16,050 16,100 16,150 16,200 16,050 16,100 16,150 16,200 16,250 709 711 713 716 718 19,000 19,050 19,100 19,150 19,200 19,050 19,100 19,150 19,200 19,250 851 854 856 858 861 22,000 22,050 22,100 22,150 22,200 22,050 22,100 22,150 22,200 22,250 994 996 998 1,001 1,003 25,000 25,050 25,100 25,150 25,200 25,050 25,100 25,150 25,200 25,250 1,136 1,139 1,141 1,143 1,146 28,000 28,050 28,100 28,150 28,200 28,050 28,100 28,150 28,200 28,250 1,279 1,281 1,283 1,286 1,288 16,250 16,300 16,350 16,400 16,450 16,300 16,350 16,400 16,450 16,500 721 723 725 728 730 19,250 19,300 19,350 19,400 19,450 19,300 19,350 19,400 19,450 19,500 863 865 868 870 873 22,250 22,300 22,350 22,400 22,450 22,300 22,350 22,400 22,450 22,500 1,006 1,008 1,010 1,013 1,015 25,250 25,300 25,350 25,400 25,450 25,300 25,350 25,400 25,450 25,500 1,148 1,150 1,153 1,155 1,158 28,250 28,300 28,350 28,400 28,450 28,300 28,350 28,400 28,450 28,500 1,291 1,293 1,295 1,298 1,300 16,500 16,550 16,600 16,650 16,700 16,550 16,600 16,650 16,700 16,750 732 735 737 740 742 19,500 19,550 19,600 19,650 19,700 19,550 19,600 19,650 19,700 19,750 875 877 880 882 884 22,500 22,550 22,600 22,650 22,700 22,550 22,600 22,650 22,700 22,750 1,017 1,020 1,022 1,025 1,027 25,500 25,550 25,600 25,650 25,700 25,550 25,600 25,650 25,700 25,750 1,160 1,162 1,165 1,167 1,169 28,500 28,550 28,600 28,650 28,700 28,550 28,600 28,650 28,700 28,750 1,302 1,305 1,307 1,310 1,312 16,750 16,800 16,850 16,900 16,950 16,800 16,850 16,900 16,950 17,000 744 747 749 751 754 19,750 19,800 19,850 19,900 19,950 19,800 19,850 19,900 19,950 20,000 887 889 892 894 896 22,750 22,800 22,850 22,900 22,950 22,800 22,850 22,900 22,950 23,000 1,029 1,032 1,034 1,036 1,039 25,750 25,800 25,850 25,900 25,950 25,800 25,850 25,900 25,950 26,000 1,172 1,174 1,177 1,179 1,181 28,750 28,800 28,850 28,900 28,950 28,800 28,850 28,900 28,950 29,000 1,314 1,317 1,319 1,321 1,324 17,000 20,000 23,000 26,000 29,000 17,000 17,050 17,100 17,150 17,200 17,050 17,100 17,150 17,200 17,250 756 759 761 763 766 20,000 20,050 20,100 20,150 20,200 20,050 20,100 20,150 20,200 20,250 899 901 903 906 908 23,000 23,050 23,100 23,150 23,200 23,050 23,100 23,150 23,200 23,250 1,041 1,044 1,046 1,048 1,051 26,000 26,050 26,100 26,150 26,200 26,050 26,100 26,150 26,200 26,250 1,184 1,186 1,188 1,191 1,193 29,000 29,050 29,100 29,150 29,200 29,050 29,100 29,150 29,200 29,250 1,326 1,329 1,331 1,333 1,336 17,250 17,300 17,350 17,400 17,450 17,300 17,350 17,400 17,450 17,500 768 770 773 775 778 20,250 20,300 20,350 20,400 20,450 20,300 20,350 20,400 20,450 20,500 911 913 915 918 920 23,250 23,300 23,350 23,400 23,450 23,300 23,350 23,400 23,450 23,500 1,053 1,055 1,058 1,060 1,063 26,250 26,300 26,350 26,400 26,450 26,300 26,350 26,400 26,450 26,500 1,196 1,198 1,200 1,203 1,205 29,250 29,300 29,350 29,400 29,450 29,300 29,350 29,400 29,450 29,500 1,338 1,340 1,343 1,345 1,348 17,500 17,550 17,600 17,650 17,700 17,550 17,600 17,650 17,700 17,750 780 782 785 787 789 20,500 20,550 20,600 20,650 20,700 20,550 20,600 20,650 20,700 20,750 922 925 927 930 932 23,500 23,550 23,600 23,650 23,700 23,550 23,600 23,650 23,700 23,750 1,065 1,067 1,070 1,072 1,074 26,500 26,550 26,600 26,650 26,700 26,550 26,600 26,650 26,700 26,750 1,207 1,210 1,212 1,215 1,217 29,500 29,550 29,600 29,650 29,700 29,550 29,600 29,650 29,700 29,750 1,350 1,352 1,355 1,357 1,359 17,750 17,800 17,850 17,900 17,950 17,800 17,850 17,900 17,950 18,000 792 794 797 799 801 20,750 20,800 20,850 20,900 20,950 20,800 20,850 20,900 20,950 21,000 934 937 939 941 944 23,750 23,800 23,850 23,900 23,950 23,800 23,850 23,900 23,950 24,000 1,077 1,079 1,082 1,084 1,086 26,750 26,800 26,850 26,900 26,950 26,800 26,850 26,900 26,950 27,000 1,219 1,222 1,224 1,226 1,229 29,750 29,800 29,850 29,900 29,950 29,800 29,850 29,900 29,950 30,000 1,362 1,364 1,367 1,369 1,371 19 2013 MARYLAND TAX TABLE If your taxable If your taxable If your taxable If your taxable If your taxable net income is. . . net income is. . . net income is. . . net income is. . . net income is. . . Your Your Your Your Your At But At But At But At But At But Maryland Maryland Maryland Maryland Maryland least less least less least less least less least less than tax is . . . than tax is . . . than tax is . . . than tax is . . . than tax is . . . 30,000 33,000 36,000 39,000 42,000 30,000 30,050 30,100 30,150 30,200 30,050 30,100 30,150 30,200 30,250 1,374 1,376 1,378 1,381 1,383 33,000 33,050 33,100 33,150 33,200 33,050 33,100 33,150 33,200 33,250 1,516 1,519 1,521 1,523 1,526 36,000 36,050 36,100 36,150 36,200 36,050 36,100 36,150 36,200 36,250 1,659 1,661 1,663 1,666 1,668 39,000 39,050 39,100 39,150 39,200 39,050 39,100 39,150 39,200 39,250 1,801 1,804 1,806 1,808 1,811 42,000 42,050 42,100 42,150 42,200 42,050 42,100 42,150 42,200 42,250 1,944 1,946 1,948 1,951 1,953 30,250 30,300 30,350 30,400 30,450 30,300 30,350 30,400 30,450 30,500 1,386 1,388 1,390 1,393 1,395 33,250 33,300 33,350 33,400 33,450 33,300 33,350 33,400 33,450 33,500 1,528 1,530 1,533 1,535 1,538 36,250 36,300 36,350 36,400 36,450 36,300 36,350 36,400 36,450 36,500 1,671 1,673 1,675 1,678 1,680 39,250 39,300 39,350 39,400 39,450 39,300 39,350 39,400 39,450 39,500 1,813 1,815 1,818 1,820 1,823 42,250 42,300 42,350 42,400 42,450 42,300 42,350 42,400 42,450 42,500 1,956 1,958 1,960 1,963 1,965 30,500 30,550 30,600 30,650 30,700 30,550 30,600 30,650 30,700 30,750 1,397 1,400 1,402 1,405 1,407 33,500 33,550 33,600 33,650 33,700 33,550 33,600 33,650 33,700 33,750 1,540 1,542 1,545 1,547 1,549 36,500 36,550 36,600 36,650 36,700 36,550 36,600 36,650 36,700 36,750 1,682 1,685 1,687 1,690 1,692 39,500 39,550 39,600 39,650 39,700 39,550 39,600 39,650 39,700 39,750 1,825 1,827 1,830 1,832 1,834 42,500 42,550 42,600 42,650 42,700 42,550 42,600 42,650 42,700 42,750 1,967 1,970 1,972 1,975 1,977 30,750 30,800 30,850 30,900 30,950 30,800 30,850 30,900 30,950 31,000 1,409 1,412 1,414 1,416 1,419 33,750 33,800 33,850 33,900 33,950 33,800 33,850 33,900 33,950 34,000 1,552 1,554 1,557 1,559 1,561 36,750 36,800 36,850 36,900 36,950 36,800 36,850 36,900 36,950 37,000 1,694 1,697 1,699 1,701 1,704 39,750 39,800 39,850 39,900 39,950 39,800 39,850 39,900 39,950 40,000 1,837 1,839 1,842 1,844 1,846 42,750 42,800 42,850 42,900 42,950 42,800 42,850 42,900 42,950 43,000 1,979 1,982 1,984 1,986 1,989 31,000 34,000 37,000 40,000 43,000 31,000 31,050 31,100 31,150 31,200 31,050 31,100 31,150 31,200 31,250 1,421 1,424 1,426 1,428 1,431 34,000 34,050 34,100 34,150 34,200 34,050 34,100 34,150 34,200 34,250 1,564 1,566 1,568 1,571 1,573 37,000 37,050 37,100 37,150 37,200 37,050 37,100 37,150 37,200 37,250 1,706 1,709 1,711 1,713 1,716 40,000 40,050 40,100 40,150 40,200 40,050 40,100 40,150 40,200 40,250 1,849 1,851 1,853 1,856 1,858 43,000 43,050 43,100 43,150 43,200 43,050 43,100 43,150 43,200 43,250 1,991 1,994 1,996 1,998 2,001 31,250 31,300 31,350 31,400 31,450 31,300 31,350 31,400 31,450 31,500 1,433 1,435 1,438 1,440 1,443 34,250 34,300 34,350 34,400 34,450 34,300 34,350 34,400 34,450 34,500 1,576 1,578 1,580 1,583 1,585 37,250 37,300 37,350 37,400 37,450 37,300 37,350 37,400 37,450 37,500 1,718 1,720 1,723 1,725 1,728 40,250 40,300 40,350 40,400 40,450 40,300 40,350 40,400 40,450 40,500 1,861 1,863 1,865 1,868 1,870 43,250 43,300 43,350 43,400 43,450 43,300 43,350 43,400 43,450 43,500 2,003 2,005 2,008 2,010 2,013 31,500 31,550 31,600 31,650 31,700 31,550 31,600 31,650 31,700 31,750 1,445 1,447 1,450 1,452 1,454 34,500 34,550 34,600 34,650 34,700 34,550 34,600 34,650 34,700 34,750 1,587 1,590 1,592 1,595 1,597 37,500 37,550 37,600 37,650 37,700 37,550 37,600 37,650 37,700 37,750 1,730 1,732 1,735 1,737 1,739 40,500 40,550 40,600 40,650 40,700 40,550 40,600 40,650 40,700 40,750 1,872 1,875 1,877 1,880 1,882 43,500 43,550 43,600 43,650 43,700 43,550 43,600 43,650 43,700 43,750 2,015 2,017 2,020 2,022 2,024 31,750 31,800 31,850 31,900 31,950 31,800 31,850 31,900 31,950 32,000 1,457 1,459 1,462 1,464 1,466 34,750 34,800 34,850 34,900 34,950 34,800 34,850 34,900 34,950 35,000 1,599 1,602 1,604 1,606 1,609 37,750 37,800 37,850 37,900 37,950 37,800 37,850 37,900 37,950 38,000 1,742 1,744 1,747 1,749 1,751 40,750 40,800 40,850 40,900 40,950 40,800 40,850 40,900 40,950 41,000 1,884 1,887 1,889 1,891 1,894 43,750 43,800 43,850 43,900 43,950 43,800 43,850 43,900 43,950 44,000 2,027 2,029 2,032 2,034 2,036 32,000 35,000 38,000 41,000 44,000 32,000 32,050 32,100 32,150 32,200 32,050 32,100 32,150 32,200 32,250 1,469 1,471 1,473 1,476 1,478 35,000 35,050 35,100 35,150 35,200 35,050 35,100 35,150 35,200 35,250 1,611 1,614 1,616 1,618 1,621 38,000 38,050 38,100 38,150 38,200 38,050 38,100 38,150 38,200 38,250 1,754 1,756 1,758 1,761 1,763 41,000 41,050 41,100 41,150 41,200 41,050 41,100 41,150 41,200 41,250 1,896 1,899 1,901 1,903 1,906 44,000 44,050 44,100 44,150 44,200 44,050 44,100 44,150 44,200 44,250 2,039 2,041 2,043 2,046 2,048 32,250 32,300 32,350 32,400 32,450 32,300 32,350 32,400 32,450 32,500 1,481 1,483 1,485 1,488 1,490 35,250 35,300 35,350 35,400 35,450 35,300 35,350 35,400 35,450 35,500 1,623 1,625 1,628 1,630 1,633 38,250 38,300 38,350 38,400 38,450 38,300 38,350 38,400 38,450 38,500 1,766 1,768 1,770 1,773 1,775 41,250 41,300 41,350 41,400 41,450 41,300 41,350 41,400 41,450 41,500 1,908 1,910 1,913 1,915 1,918 44,250 44,300 44,350 44,400 44,450 44,300 44,350 44,400 44,450 44,500 2,051 2,053 2,055 2,058 2,060 32,500 32,550 32,600 32,650 32,700 32,550 32,600 32,650 32,700 32,750 1,492 1,495 1,497 1,500 1,502 35,500 35,550 35,600 35,650 35,700 35,550 35,600 35,650 35,700 35,750 1,635 1,637 1,640 1,642 1,644 38,500 38,550 38,600 38,650 38,700 38,550 38,600 38,650 38,700 38,750 1,777 1,780 1,782 1,785 1,787 41,500 41,550 41,600 41,650 41,700 41,550 41,600 41,650 41,700 41,750 1,920 1,922 1,925 1,927 1,929 44,500 44,550 44,600 44,650 44,700 44,550 44,600 44,650 44,700 44,750 2,062 2,065 2,067 2,070 2,072 32,750 32,800 32,850 32,900 32,950 32,800 32,850 32,900 32,950 33,000 1,504 1,507 1,509 1,511 1,514 35,750 35,800 35,850 35,900 35,950 35,800 35,850 35,900 35,950 36,000 1,647 1,649 1,652 1,654 1,656 38,750 38,800 38,850 38,900 38,950 38,800 38,850 38,900 38,950 39,000 1,789 1,792 1,794 1,796 1,799 41,750 41,800 41,850 41,900 41,950 41,800 41,850 41,900 41,950 42,000 1,932 1,934 1,937 1,939 1,941 44,750 44,800 44,850 44,900 44,950 44,800 44,850 44,900 44,950 45,000 2,074 2,077 2,079 2,081 2,084 20 2013 MARYLAND TAX TABLE If your taxable If your taxable If your taxable If your taxable If your taxable net income is. . . net income is. . . net income is. . . net income is. . . net income is. . . Your Your Your Your Your At But At But At But At But At But Maryland Maryland Maryland Maryland Maryland least less least less least less least less least less than tax is . . . than tax is . . . than tax is . . . than tax is . . . than tax is . . . 45,000 48,000 51,000 54,000 57,000 45,000 45,050 45,100 45,150 45,200 45,050 45,100 45,150 45,200 45,250 2,086 2,089 2,091 2,093 2,096 48,000 48,050 48,100 48,150 48,200 48,050 48,100 48,150 48,200 48,250 2,229 2,231 2,233 2,236 2,238 51,000 51,050 51,100 51,150 51,200 51,050 51,100 51,150 51,200 51,250 2,371 2,374 2,376 2,378 2,381 54,000 54,050 54,100 54,150 54,200 54,050 54,100 54,150 54,200 54,250 2,514 2,516 2,518 2,521 2,523 57,000 57,050 57,100 57,150 57,200 57,050 57,100 57,150 57,200 57,250 2,656 2,659 2,661 2,663 2,666 45,250 45,300 45,350 45,400 45,450 45,300 45,350 45,400 45,450 45,500 2,098 2,100 2,103 2,105 2,108 48,250 48,300 48,350 48,400 48,450 48,300 48,350 48,400 48,450 48,500 2,241 2,243 2,245 2,248 2,250 51,250 51,300 51,350 51,400 51,450 51,300 51,350 51,400 51,450 51,500 2,383 2,385 2,388 2,390 2,393 54,250 54,300 54,350 54,400 54,450 54,300 54,350 54,400 54,450 54,500 2,526 2,528 2,530 2,533 2,535 57,250 57,300 57,350 57,400 57,450 57,300 57,350 57,400 57,450 57,500 2,668 2,670 2,673 2,675 2,678 45,500 45,550 45,600 45,650 45,700 45,550 45,600 45,650 45,700 45,750 2,110 2,112 2,115 2,117 2,119 48,500 48,550 48,600 48,650 48,700 48,550 48,600 48,650 48,700 48,750 2,252 2,255 2,257 2,260 2,262 51,500 51,550 51,600 51,650 51,700 51,550 51,600 51,650 51,700 51,750 2,395 2,397 2,400 2,402 2,404 54,500 54,550 54,600 54,650 54,700 54,550 54,600 54,650 54,700 54,750 2,537 2,540 2,542 2,545 2,547 57,500 57,550 57,600 57,650 57,700 57,550 57,600 57,650 57,700 57,750 2,680 2,682 2,685 2,687 2,689 45,750 45,800 45,850 45,900 45,950 45,800 45,850 45,900 45,950 46,000 2,122 2,124 2,127 2,129 2,131 48,750 48,800 48,850 48,900 48,950 48,800 48,850 48,900 48,950 49,000 2,264 2,267 2,269 2,271 2,274 51,750 51,800 51,850 51,900 51,950 51,800 51,850 51,900 51,950 52,000 2,407 2,409 2,412 2,414 2,416 54,750 54,800 54,850 54,900 54,950 54,800 54,850 54,900 54,950 55,000 2,549 2,552 2,554 2,556 2,559 57,750 57,800 57,850 57,900 57,950 57,800 57,850 57,900 57,950 58,000 2,692 2,694 2,697 2,699 2,701 46,000 49,000 52,000 55,000 58,000 46,000 46,050 46,100 46,150 46,200 46,050 46,100 46,150 46,200 46,250 2,134 2,136 2,138 2,141 2,143 49,000 49,050 49,100 49,150 49,200 49,050 49,100 49,150 49,200 49,250 2,276 2,279 2,281 2,283 2,286 52,000 52,050 52,100 52,150 52,200 52,050 52,100 52,150 52,200 52,250 2,419 2,421 2,423 2,426 2,428 55,000 55,050 55,100 55,150 55,200 55,050 55,100 55,150 55,200 55,250 2,561 2,564 2,566 2,568 2,571 58,000 58,050 58,100 58,150 58,200 58,050 58,100 58,150 58,200 58,250 2,704 2,706 2,708 2,711 2,713 46,250 46,300 46,350 46,400 46,450 46,300 46,350 46,400 46,450 46,500 2,146 2,148 2,150 2,153 2,155 49,250 49,300 49,350 49,400 49,450 49,300 49,350 49,400 49,450 49,500 2,288 2,290 2,293 2,295 2,298 52,250 52,300 52,350 52,400 52,450 52,300 52,350 52,400 52,450 52,500 2,431 2,433 2,435 2,438 2,440 55,250 55,300 55,350 55,400 55,450 55,300 55,350 55,400 55,450 55,500 2,573 2,575 2,578 2,580 2,583 58,250 58,300 58,350 58,400 58,450 58,300 58,350 58,400 58,450 58,500 2,716 2,718 2,720 2,723 2,725 46,500 46,550 46,600 46,650 46,700 46,550 46,600 46,650 46,700 46,750 2,157 2,160 2,162 2,165 2,167 49,500 49,550 49,600 49,650 49,700 49,550 49,600 49,650 49,700 49,750 2,300 2,302 2,305 2,307 2,309 52,500 52,550 52,600 52,650 52,700 52,550 52,600 52,650 52,700 52,750 2,442 2,445 2,447 2,450 2,452 55,500 55,550 55,600 55,650 55,700 55,550 55,600 55,650 55,700 55,750 2,585 2,587 2,590 2,592 2,594 58,500 58,550 58,600 58,650 58,700 58,550 58,600 58,650 58,700 58,750 2,727 2,730 2,732 2,735 2,737 46,750 46,800 46,850 46,900 46,950 46,800 46,850 46,900 46,950 47,000 2,169 2,172 2,174 2,176 2,179 49,750 49,800 49,850 49,900 49,950 49,800 49,850 49,900 49,950 50,000 2,312 2,314 2,317 2,319 2,321 52,750 52,800 52,850 52,900 52,950 52,800 52,850 52,900 52,950 53,000 2,454 2,457 2,459 2,461 2,464 55,750 55,800 55,850 55,900 55,950 55,800 55,850 55,900 55,950 56,000 2,597 2,599 2,602 2,604 2,606 58,750 58,800 58,850 58,900 58,950 58,800 58,850 58,900 58,950 59,000 2,739 2,742 2,744 2,746 2,749 47,000 50,000 53,000 56,000 59,000 47,000 47,050 47,100 47,150 47,200 47,050 47,100 47,150 47,200 47,250 2,181 2,184 2,186 2,188 2,191 50,000 50,050 50,100 50,150 50,200 50,050 50,100 50,150 50,200 50,250 2,324 2,326 2,328 2,331 2,333 53,000 53,050 53,100 53,150 53,200 53,050 53,100 53,150 53,200 53,250 2,466 2,469 2,471 2,473 2,476 56,000 56,050 56,100 56,150 56,200 56,050 56,100 56,150 56,200 56,250 2,609 2,611 2,613 2,616 2,618 59,000 59,050 59,100 59,150 59,200 59,050 59,100 59,150 59,200 59,250 2,751 2,754 2,756 2,758 2,761 47,250 47,300 47,350 47,400 47,450 47,300 47,350 47,400 47,450 47,500 2,193 2,195 2,198 2,200 2,203 50,250 50,300 50,350 50,400 50,450 50,300 50,350 50,400 50,450 50,500 2,336 2,338 2,340 2,343 2,345 53,250 53,300 53,350 53,400 53,450 53,300 53,350 53,400 53,450 53,500 2,478 2,480 2,483 2,485 2,488 56,250 56,300 56,350 56,400 56,450 56,300 56,350 56,400 56,450 56,500 2,621 2,623 2,625 2,628 2,630 59,250 59,300 59,350 59,400 59,450 59,300 59,350 59,400 59,450 59,500 2,763 2,765 2,768 2,770 2,773 47,500 47,550 47,600 47,650 47,700 47,550 47,600 47,650 47,700 47,750 2,205 2,207 2,210 2,212 2,214 50,500 50,550 50,600 50,650 50,700 50,550 50,600 50,650 50,700 50,750 2,347 2,350 2,352 2,355 2,357 53,500 53,550 53,600 53,650 53,700 53,550 53,600 53,650 53,700 53,750 2,490 2,492 2,495 2,497 2,499 56,500 56,550 56,600 56,650 56,700 56,550 56,600 56,650 56,700 56,750 2,632 2,635 2,637 2,640 2,642 59,500 59,550 59,600 59,650 59,700 59,550 59,600 59,650 59,700 59,750 2,775 2,777 2,780 2,782 2,784 47,750 47,800 47,850 47,900 47,950 47,800 47,850 47,900 47,950 48,000 2,217 2,219 2,222 2,224 2,226 50,750 50,800 50,850 50,900 50,950 50,800 50,850 50,900 50,950 51,000 2,359 2,362 2,364 2,366 2,369 53,750 53,800 53,850 53,900 53,950 53,800 53,850 53,900 53,950 54,000 2,502 2,504 2,507 2,509 2,511 56,750 56,800 56,850 56,900 56,950 56,800 56,850 56,900 56,950 57,000 2,644 2,647 2,649 2,651 2,654 59,750 59,800 59,850 59,900 59,950 59,800 59,850 59,900 59,950 60,000 2,787 2,789 2,792 2,794 2,796 21 2013 MARYLAND TAX TABLE If your taxable If your taxable If your taxable If your taxable If your taxable net income is. . . net income is. . . net income is. . . net income is. . . net income is. . . Your Your Your Your Your At But At But At But At But At But Maryland Maryland Maryland Maryland Maryland least less least less least less least less least less than tax is . . . than tax is . . . than tax is . . . than tax is . . . than tax is . . . 60,000 63,000 66,000 69,000 72,000 60,000 60,050 60,100 60,150 60,200 60,050 60,100 60,150 60,200 60,250 2,799 2,801 2,803 2,806 2,808 63,000 63,050 63,100 63,150 63,200 63,050 63,100 63,150 63,200 63,250 2,941 2,944 2,946 2,948 2,951 66,000 66,050 66,100 66,150 66,200 66,050 66,100 66,150 66,200 66,250 3,084 3,086 3,088 3,091 3,093 69,000 69,050 69,100 69,150 69,200 69,050 69,100 69,150 69,200 69,250 3,226 3,229 3,231 3,233 3,236 72,000 72,050 72,100 72,150 72,200 72,050 72,100 72,150 72,200 72,250 3,369 3,371 3,373 3,376 3,378 60,250 60,300 60,350 60,400 60,450 60,300 60,350 60,400 60,450 60,500 2,811 2,813 2,815 2,818 2,820 63,250 63,300 63,350 63,400 63,450 63,300 63,350 63,400 63,450 63,500 2,953 2,955 2,958 2,960 2,963 66,250 66,300 66,350 66,400 66,450 66,300 66,350 66,400 66,450 66,500 3,096 3,098 3,100 3,103 3,105 69,250 69,300 69,350 69,400 69,450 69,300 69,350 69,400 69,450 69,500 3,238 3,240 3,243 3,245 3,248 72,250 72,300 72,350 72,400 72,450 72,300 72,350 72,400 72,450 72,500 3,381 3,383 3,385 3,388 3,390 60,500 60,550 60,600 60,650 60,700 60,550 60,600 60,650 60,700 60,750 2,822 2,825 2,827 2,830 2,832 63,500 63,550 63,600 63,650 63,700 63,550 63,600 63,650 63,700 63,750 2,965 2,967 2,970 2,972 2,974 66,500 66,550 66,600 66,650 66,700 66,550 66,600 66,650 66,700 66,750 3,107 3,110 3,112 3,115 3,117 69,500 69,550 69,600 69,650 69,700 69,550 69,600 69,650 69,700 69,750 3,250 3,252 3,255 3,257 3,259 72,500 72,550 72,600 72,650 72,700 72,550 72,600 72,650 72,700 72,750 3,392 3,395 3,397 3,400 3,402 60,750 60,800 60,850 60,900 60,950 60,800 60,850 60,900 60,950 61,000 2,834 2,837 2,839 2,841 2,844 63,750 63,800 63,850 63,900 63,950 63,800 63,850 63,900 63,950 64,000 2,977 2,979 2,982 2,984 2,986 66,750 66,800 66,850 66,900 66,950 66,800 66,850 66,900 66,950 67,000 3,119 3,122 3,124 3,126 3,129 69,750 69,800 69,850 69,900 69,950 69,800 69,850 69,900 69,950 70,000 3,262 3,264 3,267 3,269 3,271 72,750 72,800 72,850 72,900 72,950 72,800 72,850 72,900 72,950 73,000 3,404 3,407 3,409 3,411 3,414 61,000 64,000 67,000 70,000 73,000 61,000 61,050 61,100 61,150 61,200 61,050 61,100 61,150 61,200 61,250 2,846 2,849 2,851 2,853 2,856 64,000 64,050 64,100 64,150 64,200 64,050 64,100 64,150 64,200 64,250 2,989 2,991 2,993 2,996 2,998 67,000 67,050 67,100 67,150 67,200 67,050 67,100 67,150 67,200 67,250 3,131 3,134 3,136 3,138 3,141 70,000 70,050 70,100 70,150 70,200 70,050 70,100 70,150 70,200 70,250 3,274 3,276 3,278 3,281 3,283 73,000 73,050 73,100 73,150 73,200 73,050 73,100 73,150 73,200 73,250 3,416 3,419 3,421 3,423 3,426 61,250 61,300 61,350 61,400 61,450 61,300 61,350 61,400 61,450 61,500 2,858 2,860 2,863 2,865 2,868 64,250 64,300 64,350 64,400 64,450 64,300 64,350 64,400 64,450 64,500 3,001 3,003 3,005 3,008 3,010 67,250 67,300 67,350 67,400 67,450 67,300 67,350 67,400 67,450 67,500 3,143 3,145 3,148 3,150 3,153 70,250 70,300 70,350 70,400 70,450 70,300 70,350 70,400 70,450 70,500 3,286 3,288 3,290 3,293 3,295 73,250 73,300 73,350 73,400 73,450 73,300 73,350 73,400 73,450 73,500 3,428 3,430 3,433 3,435 3,438 61,500 61,550 61,600 61,650 61,700 61,550 61,600 61,650 61,700 61,750 2,870 2,872 2,875 2,877 2,879 64,500 64,550 64,600 64,650 64,700 64,550 64,600 64,650 64,700 64,750 3,012 3,015 3,017 3,020 3,022 67,500 67,550 67,600 67,650 67,700 67,550 67,600 67,650 67,700 67,750 3,155 3,157 3,160 3,162 3,164 70,500 70,550 70,600 70,650 70,700 70,550 70,600 70,650 70,700 70,750 3,297 3,300 3,302 3,305 3,307 73,500 73,550 73,600 73,650 73,700 73,550 73,600 73,650 73,700 73,750 3,440 3,442 3,445 3,447 3,449 61,750 61,800 61,850 61,900 61,950 61,800 61,850 61,900 61,950 62,000 2,882 2,884 2,887 2,889 2,891 64,750 64,800 64,850 64,900 64,950 64,800 64,850 64,900 64,950 65,000 3,024 3,027 3,029 3,031 3,034 67,750 67,800 67,850 67,900 67,950 67,800 67,850 67,900 67,950 68,000 3,167 3,169 3,172 3,174 3,176 70,750 70,800 70,850 70,900 70,950 70,800 70,850 70,900 70,950 71,000 3,309 3,312 3,314 3,316 3,319 73,750 73,800 73,850 73,900 73,950 73,800 73,850 73,900 73,950 74,000 3,452 3,454 3,457 3,459 3,461 62,000 65,000 68,000 71,000 74,000 62,000 62,050 62,100 62,150 62,200 62,050 62,100 62,150 62,200 62,250 2,894 2,896 2,898 2,901 2,903 65,000 65,050 65,100 65,150 65,200 65,050 65,100 65,150 65,200 65,250 3,036 3,039 3,041 3,043 3,046 68,000 68,050 68,100 68,150 68,200 68,050 68,100 68,150 68,200 68,250 3,179 3,181 3,183 3,186 3,188 71,000 71,050 71,100 71,150 71,200 71,050 71,100 71,150 71,200 71,250 3,321 3,324 3,326 3,328 3,331 74,000 74,050 74,100 74,150 74,200 74,050 74,100 74,150 74,200 74,250 3,464 3,466 3,468 3,471 3,473 62,250 62,300 62,350 62,400 62,450 62,300 62,350 62,400 62,450 62,500 2,906 2,908 2,910 2,913 2,915 65,250 65,300 65,350 65,400 65,450 65,300 65,350 65,400 65,450 65,500 3,048 3,050 3,053 3,055 3,058 68,250 68,300 68,350 68,400 68,450 68,300 68,350 68,400 68,450 68,500 3,191 3,193 3,195 3,198 3,200 71,250 71,300 71,350 71,400 71,450 71,300 71,350 71,400 71,450 71,500 3,333 3,335 3,338 3,340 3,343 74,250 74,300 74,350 74,400 74,450 74,300 74,350 74,400 74,450 74,500 3,476 3,478 3,480 3,483 3,485 62,500 62,550 62,600 62,650 62,700 62,550 62,600 62,650 62,700 62,750 2,917 2,920 2,922 2,925 2,927 65,500 65,550 65,600 65,650 65,700 65,550 65,600 65,650 65,700 65,750 3,060 3,062 3,065 3,067 3,069 68,500 68,550 68,600 68,650 68,700 68,550 68,600 68,650 68,700 68,750 3,202 3,205 3,207 3,210 3,212 71,500 71,550 71,600 71,650 71,700 71,550 71,600 71,650 71,700 71,750 3,345 3,347 3,350 3,352 3,354 74,500 74,550 74,600 74,650 74,700 74,550 74,600 74,650 74,700 74,750 3,487 3,490 3,492 3,495 3,497 62,750 62,800 62,850 62,900 62,950 62,800 62,850 62,900 62,950 63,000 2,929 2,932 2,934 2,936 2,939 65,750 65,800 65,850 65,900 65,950 65,800 65,850 65,900 65,950 66,000 3,072 3,074 3,077 3,079 3,081 68,750 68,800 68,850 68,900 68,950 68,800 68,850 68,900 68,950 69,000 3,214 3,217 3,219 3,221 3,224 71,750 71,800 71,850 71,900 71,950 71,800 71,850 71,900 71,950 72,000 3,357 3,359 3,362 3,364 3,366 74,750 74,800 74,850 74,900 74,950 74,800 74,850 74,900 74,950 75,000 3,499 3,502 3,504 3,506 3,509 22 2013 MARYLAND TAX TABLE If your taxable If your taxable If your taxable If your taxable If your taxable net income is. . . net income is. . . net income is. . . net income is. . . net income is. . . Your Your Your Your Your At But At But At But At But At But Maryland Maryland Maryland Maryland Maryland least less least less least less least less least less than tax is . . . than tax is . . . than tax is . . . than tax is . . . than tax is . . . 75,000 78,000 81,000 84,000 87,000 75,000 75,050 75,100 75,150 75,200 75,050 75,100 75,150 75,200 75,250 3,511 3,514 3,516 3,518 3,521 78,000 78,050 78,100 78,150 78,200 78,050 78,100 78,150 78,200 78,250 3,654 3,656 3,658 3,661 3,663 81,000 81,050 81,100 81,150 81,200 81,050 81,100 81,150 81,200 81,250 3,796 3,799 3,801 3,803 3,806 84,000 84,050 84,100 84,150 84,200 84,050 84,100 84,150 84,200 84,250 3,939 3,941 3,943 3,946 3,948 87,000 87,050 87,100 87,150 87,200 87,050 87,100 87,150 87,200 87,250 4,081 4,084 4,086 4,088 4,091 75,250 75,300 75,350 75,400 75,450 75,300 75,350 75,400 75,450 75,500 3,523 3,525 3,528 3,530 3,533 78,250 78,300 78,350 78,400 78,450 78,300 78,350 78,400 78,450 78,500 3,666 3,668 3,670 3,673 3,675 81,250 81,300 81,350 81,400 81,450 81,300 81,350 81,400 81,450 81,500 3,808 3,810 3,813 3,815 3,818 84,250 84,300 84,350 84,400 84,450 84,300 84,350 84,400 84,450 84,500 3,951 3,953 3,955 3,958 3,960 87,250 87,300 87,350 87,400 87,450 87,300 87,350 87,400 87,450 87,500 4,093 4,095 4,098 4,100 4,103 75,500 75,550 75,600 75,650 75,700 75,550 75,600 75,650 75,700 75,750 3,535 3,537 3,540 3,542 3,544 78,500 78,550 78,600 78,650 78,700 78,550 78,600 78,650 78,700 78,750 3,677 3,680 3,682 3,685 3,687 81,500 81,550 81,600 81,650 81,700 81,550 81,600 81,650 81,700 81,750 3,820 3,822 3,825 3,827 3,829 84,500 84,550 84,600 84,650 84,700 84,550 84,600 84,650 84,700 84,750 3,962 3,965 3,967 3,970 3,972 87,500 87,550 87,600 87,650 87,700 87,550 87,600 87,650 87,700 87,750 4,105 4,107 4,110 4,112 4,114 75,750 75,800 75,850 75,900 75,950 75,800 75,850 75,900 75,950 76,000 3,547 3,549 3,552 3,554 3,556 78,750 78,800 78,850 78,900 78,950 78,800 78,850 78,900 78,950 79,000 3,689 3,692 3,694 3,696 3,699 81,750 81,800 81,850 81,900 81,950 81,800 81,850 81,900 81,950 82,000 3,832 3,834 3,837 3,839 3,841 84,750 84,800 84,850 84,900 84,950 84,800 84,850 84,900 84,950 85,000 3,974 3,977 3,979 3,981 3,984 87,750 87,800 87,850 87,900 87,950 87,800 87,850 87,900 87,950 88,000 4,117 4,119 4,122 4,124 4,126 76,000 79,000 82,000 85,000 88,000 76,000 76,050 76,100 76,150 76,200 76,050 76,100 76,150 76,200 76,250 3,559 3,561 3,563 3,566 3,568 79,000 79,050 79,100 79,150 79,200 79,050 79,100 79,150 79,200 79,250 3,701 3,704 3,706 3,708 3,711 82,000 82,050 82,100 82,150 82,200 82,050 82,100 82,150 82,200 82,250 3,844 3,846 3,848 3,851 3,853 85,000 85,050 85,100 85,150 85,200 85,050 85,100 85,150 85,200 85,250 3,986 3,989 3,991 3,993 3,996 88,000 88,050 88,100 88,150 88,200 88,050 88,100 88,150 88,200 88,250 4,129 4,131 4,133 4,136 4,138 76,250 76,300 76,350 76,400 76,450 76,300 76,350 76,400 76,450 76,500 3,571 3,573 3,575 3,578 3,580 79,250 79,300 79,350 79,400 79,450 79,300 79,350 79,400 79,450 79,500 3,713 3,715 3,718 3,720 3,723 82,250 82,300 82,350 82,400 82,450 82,300 82,350 82,400 82,450 82,500 3,856 3,858 3,860 3,863 3,865 85,250 85,300 85,350 85,400 85,450 85,300 85,350 85,400 85,450 85,500 3,998 4,000 4,003 4,005 4,008 88,250 88,300 88,350 88,400 88,450 88,300 88,350 88,400 88,450 88,500 4,141 4,143 4,145 4,148 4,150 76,500 76,550 76,600 76,650 76,700 76,550 76,600 76,650 76,700 76,750 3,582 3,585 3,587 3,590 3,592 79,500 79,550 79,600 79,650 79,700 79,550 79,600 79,650 79,700 79,750 3,725 3,727 3,730 3,732 3,734 82,500 82,550 82,600 82,650 82,700 82,550 82,600 82,650 82,700 82,750 3,867 3,870 3,872 3,875 3,877 85,500 85,550 85,600 85,650 85,700 85,550 85,600 85,650 85,700 85,750 4,010 4,012 4,015 4,017 4,019 88,500 88,550 88,600 88,650 88,700 88,550 88,600 88,650 88,700 88,750 4,152 4,155 4,157 4,160 4,162 76,750 76,800 76,850 76,900 76,950 76,800 76,850 76,900 76,950 77,000 3,594 3,597 3,599 3,601 3,604 79,750 79,800 79,850 79,900 79,950 79,800 79,850 79,900 79,950 80,000 3,737 3,739 3,742 3,744 3,746 82,750 82,800 82,850 82,900 82,950 82,800 82,850 82,900 82,950 83,000 3,879 3,882 3,884 3,886 3,889 85,750 85,800 85,850 85,900 85,950 85,800 85,850 85,900 85,950 86,000 4,022 4,024 4,027 4,029 4,031 88,750 88,800 88,850 88,900 88,950 88,800 88,850 88,900 88,950 89,000 4,164 4,167 4,169 4,171 4,174 77,000 80,000 83,000 86,000 89,000 77,000 77,050 77,100 77,150 77,200 77,050 77,100 77,150 77,200 77,250 3,606 3,609 3,611 3,613 3,616 80,000 80,050 80,100 80,150 80,200 80,050 80,100 80,150 80,200 80,250 3,749 3,751 3,753 3,756 3,758 83,000 83,050 83,100 83,150 83,200 83,050 83,100 83,150 83,200 83,250 3,891 3,894 3,896 3,898 3,901 86,000 86,050 86,100 86,150 86,200 86,050 86,100 86,150 86,200 86,250 4,034 4,036 4,038 4,041 4,043 89,000 89,050 89,100 89,150 89,200 89,050 89,100 89,150 89,200 89,250 4,176 4,179 4,181 4,183 4,186 77,250 77,300 77,350 77,400 77,450 77,300 77,350 77,400 77,450 77,500 3,618 3,620 3,623 3,625 3,628 80,250 80,300 80,350 80,400 80,450 80,300 80,350 80,400 80,450 80,500 3,761 3,763 3,765 3,768 3,770 83,250 83,300 83,350 83,400 83,450 83,300 83,350 83,400 83,450 83,500 3,903 3,905 3,908 3,910 3,913 86,250 86,300 86,350 86,400 86,450 86,300 86,350 86,400 86,450 86,500 4,046 4,048 4,050 4,053 4,055 89,250 89,300 89,350 89,400 89,450 89,300 89,350 89,400 89,450 89,500 4,188 4,190 4,193 4,195 4,198 77,500 77,550 77,600 77,650 77,700 77,550 77,600 77,650 77,700 77,750 3,630 3,632 3,635 3,637 3,639 80,500 80,550 80,600 80,650 80,700 80,550 80,600 80,650 80,700 80,750 3,772 3,775 3,777 3,780 3,782 83,500 83,550 83,600 83,650 83,700 83,550 83,600 83,650 83,700 83,750 3,915 3,917 3,920 3,922 3,924 86,500 86,550 86,600 86,650 86,700 86,550 86,600 86,650 86,700 86,750 4,057 4,060 4,062 4,065 4,067 89,500 89,550 89,600 89,650 89,700 89,550 89,600 89,650 89,700 89,750 4,200 4,202 4,205 4,207 4,209 77,750 77,800 77,850 77,900 77,950 77,800 77,850 77,900 77,950 78,000 3,642 3,644 3,647 3,649 3,651 80,750 80,800 80,850 80,900 80,950 80,800 80,850 80,900 80,950 81,000 3,784 3,787 3,789 3,791 3,794 83,750 83,800 83,850 83,900 83,950 83,800 83,850 83,900 83,950 84,000 3,927 3,929 3,932 3,934 3,936 86,750 86,800 86,850 86,900 86,950 86,800 86,850 86,900 86,950 87,000 4,069 4,072 4,074 4,076 4,079 89,750 89,800 89,850 89,900 89,950 89,800 89,850 89,900 89,950 90,000 4,212 4,214 4,217 4,219 4,221 23 2013 MARYLAND TAX TABLE If your taxable If your taxable If your taxable If your taxable If your taxable net income is. . . net income is. . . net income is. . . net income is. . . net income is. . . At Your Your Your Your Your At But At But At But But At But least Maryland Maryland Maryland Maryland Maryland least less least less least less less least less than tax is . . . than tax is . . . than tax is . . . than tax is . . . than tax is . . . 90,000 92,000 94,000 96,000 98,000 90,000 90,050 90,100 90,150 90,200 90,050 90,100 90,150 90,200 90,250 4,224 4,226 4,228 4,231 4,233 92,000 92,050 92,100 92,150 92,200 92,050 92,100 92,150 92,200 92,250 4,319 4,321 4,323 4,326 4,328 94,000 94,050 94,100 94,150 94,200 94,050 94,100 94,150 94,200 94,250 4,414 4,416 4,418 4,421 4,423 96,000 96,050 96,100 96,150 96,200 96,050 96,100 96,150 96,200 96,250 4,509 4,511 4,513 4,516 4,518 98,000 98,050 98,100 98,150 98,200 98,050 98,100 98,150 98,200 98,250 4,604 4,606 4,608 4,611 4,613 90,250 90,300 90,350 90,400 90,450 90,300 90,350 90,400 90,450 90,500 4,236 4,238 4,240 4,243 4,245 92,250 92,300 92,350 92,400 92,450 92,300 92,350 92,400 92,450 92,500 4,331 4,333 4,335 4,338 4,340 94,250 94,300 94,350 94,400 94,450 94,300 94,350 94,400 94,450 94,500 4,426 4,428 4,430 4,433 4,435 96,250 96,300 96,350 96,400 96,450 96,300 96,350 96,400 96,450 96,500 4,521 4,523 4,525 4,528 4,530 98,250 98,300 98,350 98,400 98,450 98,300 98,350 98,400 98,450 98,500 4,616 4,618 4,620 4,623 4,625 90,500 90,550 90,600 90,650 90,700 90,550 90,600 90,650 90,700 90,750 4,247 4,250 4,252 4,255 4,257 92,500 92,550 92,600 92,650 92,700 92,550 92,600 92,650 92,700 92,750 4,342 4,345 4,347 4,350 4,352 94,500 94,550 94,600 94,650 94,700 94,550 94,600 94,650 94,700 94,750 4,437 4,440 4,442 4,445 4,447 96,500 96,550 96,600 96,650 96,700 96,550 96,600 96,650 96,700 96,750 4,532 4,535 4,537 4,540 4,542 98,500 98,550 98,600 98,650 98,700 98,550 98,600 98,650 98,700 98,750 4,627 4,630 4,632 4,635 4,637 90,750 90,800 90,850 90,900 90,950 90,800 90,850 90,900 90,950 91,000 4,259 4,262 4,264 4,266 4,269 92,750 92,800 92,850 92,900 92,950 92,800 92,850 92,900 92,950 93,000 4,354 4,357 4,359 4,361 4,364 94,750 94,800 94,850 94,900 94,950 94,800 94,850 94,900 94,950 95,000 4,449 4,452 4,454 4,456 4,459 96,750 96,800 96,850 96,900 96,950 96,800 96,850 96,900 96,950 97,000 4,544 4,547 4,549 4,551 4,554 98,750 98,800 98,850 98,900 98,950 98,800 98,850 98,900 98,950 99,000 4,639 4,642 4,644 4,646 4,649 91,000 91,000 91,050 91,050 91,100 91,100 91,150 91,150 91,200 91,200 91,250 4,271 4,274 4,276 4,278 4,281 93,000 93,000 93,050 93,050 93,100 93,100 93,150 93,150 93,200 93,200 93,250 4,366 4,369 4,371 4,373 4,376 95,000 95,000 95,050 95,050 95,100 95,100 95,150 95,150 95,200 95,200 95,250 4,461 4,464 4,466 4,468 4,471 97,000 97,000 97,050 97,050 97,100 97,100 97,150 97,150 97,200 97,200 97,250 4,556 4,559 4,561 4,563 4,566 99,000 99,000 99,050 99,050 99,100 99,100 99,150 99,150 99,200 99,200 99,250 4,651 4,654 4,656 4,658 4,661 91,250 91,300 91,350 91,400 91,450 91,300 91,350 91,400 91,450 91,500 4,283 4,285 4,288 4,290 4,293 93,250 93,300 93,350 93,400 93,450 93,300 93,350 93,400 93,450 93,500 4,378 4,380 4,383 4,385 4,388 95,250 95,300 95,350 95,400 95,450 95,300 95,350 95,400 95,450 95,500 4,473 4,475 4,478 4,480 4,483 97,250 97,300 97,350 97,400 97,450 97,300 97,350 97,400 97,450 97,500 4,568 4,570 4,573 4,575 4,578 99,250 99,300 99,350 99,400 99,450 99,300 99,350 99,400 99,450 99,500 4,663 4,665 4,668 4,670 4,673 91,500 91,550 91,600 91,650 91,700 91,550 91,600 91,650 91,700 91,750 4,295 4,297 4,300 4,302 4,304 93,500 93,550 93,600 93,650 93,700 93,550 93,600 93,650 93,700 93,750 4,390 4,392 4,395 4,397 4,399 95,500 95,550 95,600 95,650 95,700 95,550 95,600 95,650 95,700 95,750 4,485 4,487 4,490 4,492 4,494 97,500 97,550 97,600 97,650 97,700 97,550 97,600 97,650 97,700 97,750 4,580 4,582 4,585 4,587 4,589 99,500 99,550 99,600 99,650 99,700 99,550 99,600 99,650 99,700 99,750 4,675 4,677 4,680 4,682 4,684 91,750 91,800 91,850 91,900 91,950 91,800 91,850 91,900 91,950 92,000 4,307 4,309 4,312 4,314 4,316 93,750 93,800 93,850 93,900 93,950 93,800 93,850 93,900 93,950 94,000 4,402 4,404 4,407 4,409 4,411 95,750 95,800 95,850 95,900 95,950 95,800 95,850 95,900 95,950 96,000 4,497 4,499 4,502 4,504 4,506 97,750 97,800 97,850 97,900 97,950 97,800 97,850 97,900 97,950 98,000 4,592 4,594 4,597 4,599 4,601 99,750 99,800 99,800 99,850 99,850 99,900 99,900 99,950 99,950 100,000 4,687 4,689 4,692 4,694 4,696 Use the appropriate Maryland tax computation worksheet schedule (17A) 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. (a) (b) (c) (d) Enter the amount from Line 21 of Form 502 Subtraction Amount Subtract Column (b) from (a) and enter here Multiplication Amount 100,000.00 125,000.00 150,000.00 250,000.00 $ $ $ $ Taxable Net Income If Line 21 of Form 502 At least $100,000 but not over $125,000 Over $125,000 but not over $150,000 Over $150,000 but not over $250,000 Over $250,000 $ $ $ $ $ $ $ $ x x x x .0500 .0525 .0550 .0575 (e) (f) Multiply (c) by (d) Addition Amount enter here $ $ $ $ $ $ $ $ 4,697.50 5,947.50 7,260.00 12,760.00 Maryland Tax Add (e) to (f). Enter result here and on Line 22 of Form 502 $ $ $ $ Tax Rate Schedule II - Use if your filing status is Married Filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child. Use the row in which your taxable net income appears. Taxable Net Income (a) (b) (c) (d) If Line 21 of Form 502 Enter the amount from Line 21 of Form 502 Subtraction Amount Subtract Column (b) from (a) and enter here Multiplication Amount At least $100,000 but not over $150,000 Over $150,000 but not over $175,000 Over $175,000 but not over $225,000 Over $225,000 but not over $300,000 Over $300,000 $ $ $ $ $ $ 3,000.00 $150,000.00 $175,000.00 $225,000.00 $300,000.00 $ $ $ $ $ x x x x x 24 .0475 .0500 .0525 .0550 .0575 (e) (f) Multiply (c) by (d) Addition Amount enter here $ $ $ $ $ $ $ $ $ $ 90.00 7,072.50 8,322.50 10,947.50 15,072.50 Maryland Tax Add (e) to (f). Enter result here and on Line 22 of Form 502 $ $ $ $ $ Want to Help the Chesapeake Bay at Tax Time? Check Line 35 on your tax form and donate to the Chesapeake Bay and Endangered Species Fund. Your contribution directly helps restore and protect the Chesapeake Bay! How can you participate? 1. Check line 35 when you file your taxes. 2. Donations of any dollar amount can be made. 3. All donations are tax deductible. Donations are split evenly between the nonprofit Chesapeake Bay Trust and the Wildlife and Heritage Division of the Department of Natural Resources. Use line 13 on Form 503. Want to find out how the Trust uses your donation? Visit www.cbtrust.org and sign up for our newsletter. Join the fight against cancer in Maryland! Donations to the Maryland Cancer Fund will support cancer: Education, Screening, Prevention, Treatment. It’s easy: 1. Enter the amount you wish to donate on Line 37. 2. That amount will be deducted from your tax refund or added to your tax payment. 3. All donations are tax deductible. For more information, call 410-767-6213 *Note: Use Line 37 on Form 502 Use Line 15 on Form 503 Use Line 28 on Form 504 Use Line 41 on Form 505 http://phpa.dhmh.maryland.gov/cancer/SitePages/mcf_home.aspx 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. 2013 COMBINED GROSS HOUSEHOLD INCOME BEFORE DEDUCTIONS TAX LIMIT 2013 COMBINED GROSS HOUSEHOLD INCOME BEFORE DEDUCTIONS TAX LIMIT 2013 COMBINED GROSS HOUSEHOLD INCOME BEFORE DEDUCTIONS TAX LIMIT $0 - $8,000 $0 17,000 510 26,000 1,320 9,000 40 18,000 600 27,000 1,410 10,000 80 19,000 690 28,000 1,500 11,000 120 20,000 780 29,000 1,590 12,000 160 21,000 870 30,000 1,680 * 13.000 225 22,000 960 and up to a maximum 14,000 290 23,000 1050 of $60,000 15,000 355 24,000 1140 16,000 420 25,000 1230 * 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 must be met. Due to space restrictions, all of the other special limitations cannot be listed in this notice. The purpose of this notice is simply to advise you of the availability of the program and to suggest that you inquire further if you think you qualify on the basis of the income chart provided above. To obtain a Homeowners’ Tax Credit application form or to receive further information about your eligibility for the program, you should telephone 410767-4433 in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those living elsewhere in Maryland. Applications can also be found on the SDAT website at www.dat.maryland.gov/taxcredits.html. The deadline for filing a Homeowners’ Tax Credit application is generally September 1, 2014. RENTERS’ TAX CREDIT PROGRAM The State of Maryland also makes available a Renters’ Tax Credit of up to $750 a year for renters age 60 and over or those 100% disabled if they qualify on the basis of income. Renters under age 60 who have a dependent child may be eligible for a credit if certain separate income requirements are met. To obtain a Renters’ Tax Credit application form or to receive further information about the program, you may telephone 410-767-4433 in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those living elsewhere in Maryland. Applications can also be found on the SDAT website at www.dat.maryland.gov/taxcredits.html. The filing deadline for the Renter’s Program is September 1, 2014. REAL PROPERTY TAX EXEMPTIONS FOR 100% DISABLED VETERANS AND BLIND PERSONS There is a complete exemption from real property taxes on the dwelling house owned by disabled veterans with a 100% service connected permanent disability or by their surviving spouses. The State also allows an exemption on the first $15,000 of valuation on the dwelling house owned by legally blind persons. For further information about either exemption, please telephone 410-767-4433 in the Baltimore area or 1-800-944-7403 (toll free) in other areas of Maryland. For additional information regarding property tax credits and exemptions please visit the State Department of Assessments and Taxation website at www.dat.state.md.us. Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001 PRSRT STD U.S. POSTAGE Paid COMPTROLLER OF MARYLAND REVENUE ADMINISTRATION TAX INFORMATION AND ASSISTANCE Visit our web site at www.marylandtaxes.com or call 410-260-7980 from Central Maryland or 800-638-2937 from Elsewhere WALK-IN SERVICE Free, in-person tax assistance is provided at the taxpayer service offices listed below. Please bring a completed copy of your federal return and all W-2 statements. Offices are open Monday - Friday, 8:30 a.m. - 4:30 p.m. except for Martin Luther King, Jr. Day, Monday, January 20, 2014 and Presidents’ Day, Monday, February 17, 2014. 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 8:00 a.m. until 5:00 p.m., Monday through Friday. The Comptroller of Maryland offers extended hours for telephone assistance from February 3 - April 15, 2014. During this period, telephone assistance is available from 8:00 a.m. until 7:00 p.m., Monday through Friday. The office is closed for Martin Luther King, Jr. Day, Monday, January 20, 2014, and Presidents’ Day, Monday, February 17, 2014. EMAIL SERVICE Email to: taxhelp@comp.state.md.us. Please 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 BRANCH OFFICES Annapolis Revenue Administration Center 110 Carroll St. Annapolis, MD 21411-0001 Frederick Courthouse/Multiservice Center 100 West Patrick St., Rm. 2110 Frederick, MD 21701-5646 Towson Hampton Plaza 300 East Joppa Rd., Ste. PL 1A Towson, MD 21286-3020 Baltimore State Office Building 301 W. Preston St., Rm. 206 Baltimore, MD 21201-2384 Hagerstown Professional Arts Building 1 South Potomac Street Hagerstown, MD 21740-5512 Upper Marlboro Prince George’s County Courthouse 14735 Main St., Rm. 083B Upper Marlboro, MD 20772-9978 Cumberland 112 Baltimore St., 2nd Fl. Cumberland, MD 21502-2302 Landover Treetops Building 8181 Professional Pl., Ste 101 Landover, MD 20785-2226 Waldorf 1036 St. Nicholas Dr., Ste. 202 Waldorf, MD 20603-4757 Elkton Upper Chesapeake Corporate Center 103 Chesapeake Blvd., Ste. D Elkton, MD 21921-6313 Salisbury Sea Gull Square 1306 South Salisbury Blvd., Ste. 182 Salisbury, MD 21801-6846 Wheaton Westfield Wheaton South Building 11002 Veirs Mill Road, Ste. 408 Wheaton, MD 20902-2574 DUE DATE: TUESDAY, APRIL 15, 2014
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xmp.iid:343786D03E25E3118FC98E5C7281E6AD, xmp.iid:39BC95123F25E3118FC98E5C7281E6AD, xmp.iid:3ABC95123F25E3118FC98E5C7281E6AD, xmp.iid:3BBC95123F25E3118FC98E5C7281E6AD, xmp.iid:3CBC95123F25E3118FC98E5C7281E6AD, xmp.iid:053DE27F4225E3118FC98E5C7281E6AD History When : 2009:12:01 15:40:51-05:00, 2009:12:01 15:40:51-05:00, 2010:07:19 14:28:25-04:00, 2010:07:19 14:28:32-04:00, 2010:07:19 14:37:20-04:00, 2010:07:19 14:58:57-04:00, 2010:07:19 15:00:16-04:00, 2010:07:19 15:00:52-04:00, 2010:07:19 15:04:41-04:00, 2010:07:19 15:45-04:00, 2010:07:19 15:46:38-04:00, 2010:07:19 15:50:05-04:00, 2010:07:19 16:08:18-04:00, 2010:07:19 16:13:03-04:00, 2010:07:19 16:16:42-04:00, 2010:07:19 16:38:33-04:00, 2010:07:19 16:39:17-04:00, 2010:07:19 16:39:50-04:00, 2010:07:19 16:49:58-04:00, 2010:07:23 11:09:07-04:00, 2010:07:23 11:17:03-04:00, 2010:07:23 11:21:36-04:00, 2010:07:23 11:23:06-04:00, 2010:07:26 07:36:26-04:00, 2010:07:26 14:27:14-04:00, 2010:07:26 14:50:22-04:00, 2010:07:26 14:55:22-04:00, 2010:07:26 15:40:26-04:00, 2010:07:26 15:43:29-04:00, 2010:07:26 15:57:50-04:00, 2010:07:26 16:17:26-04:00, 2010:07:26 16:19:57-04:00, 2010:07:26 16:22:59-04:00, 2010:07:27 04:37-04:00, 2010:07:27 04:43:57-04:00, 2010:07:27 05:01:51-04:00, 2010:07:27 05:04:20-04:00, 2010:07:27 05:38:39-04:00, 2010:07:27 05:49:13-04:00, 2010:07:27 05:50:57-04:00, 2010:07:27 05:51:31-04:00, 2010:07:27 05:54:57-04:00, 2010:07:28 11:41:14-04:00, 2010:07:28 11:43:07-04:00, 2010:07:28 11:44:36-04:00, 2010:07:28 12:16:20-04:00, 2010:07:28 12:16:42-04:00, 2010:07:28 13:44:11-04:00, 2010:07:28 16:52:07-04:00, 2010:07:29 09:08:05-04:00, 2010:07:29 11:04:43-04:00, 2010:07:29 11:57:19-04:00, 2010:07:29 12:41:19-04:00, 2010:07:29 12:43-04:00, 2010:07:29 12:43-04:00, 2010:07:29 13:24:53-04:00, 2010:07:29 14:23:59-04:00, 2010:08:02 08:59-04:00, 2010:08:02 08:59:39-04:00, 2010:08:02 09:05:03-04:00, 2010:08:02 09:06:46-04:00, 2010:08:02 09:23:49-04:00, 2010:08:02 09:28-04:00, 2010:08:02 09:30:35-04:00, 2010:08:02 09:30:48-04:00, 2010:08:02 09:39:44-04:00, 2010:08:02 09:41:11-04:00, 2010:08:02 15:14:51-04:00, 2010:08:03 08:56:27-04:00, 2010:08:03 09:30:06-04:00, 2010:08:25 09:55:44-04:00, 2010:08:25 10:21:15-04:00, 2010:08:25 10:37:18-04:00, 2010:08:25 10:39:53-04:00, 2010:08:25 10:40:49-04:00, 2010:08:25 10:48:14-04:00, 2010:08:25 10:50:06-04:00, 2010:08:25 10:51:27-04:00, 2010:08:25 10:59:06-04:00, 2010:08:25 10:59:52-04:00, 2010:08:25 11:08:56-04:00, 2010:08:25 11:09:16-04:00, 2010:08:25 11:09:16-04:00, 2010:08:25 12:20:11-04:00, 2010:08:26 09:19:44-04:00, 2010:08:26 09:21:40-04:00, 2010:08:26 09:22-04:00, 2010:08:26 09:24:57-04:00, 2010:08:26 09:28:33-04:00, 2010:09:01 09:43:36-04:00, 2010:09:01 09:46:44-04:00, 2010:09:01 09:47:44-04:00, 2010:09:01 09:51:59-04:00, 2010:09:01 09:55:35-04:00, 2010:09:01 11:52:08-04:00, 2010:09:01 11:54:27-04:00, 2010:09:01 11:55:21-04:00, 2010:09:01 11:55:21-04:00, 2011:06:21 16:04:50-04:00, 2011:06:21 16:04:50-04:00, 2011:06:21 16:09:26-04:00, 2011:06:21 16:34:50-04:00, 2011:06:21 16:44:49-04:00, 2011:06:22 13:27:24-04:00, 2011:06:22 13:34:43-04:00, 2011:06:22 13:42:10-04:00, 2011:06:27 10:00:18-04:00, 2011:06:27 10:01:55-04:00, 2011:06:27 10:43:38-04:00, 2011:06:27 10:46-04:00, 2011:06:27 10:59:59-04:00, 2011:06:27 11:02:43-04:00, 2011:06:27 11:28:52-04:00, 2011:06:27 11:35:29-04:00, 2011:06:27 11:42:11-04:00, 2011:06:27 11:44:03-04:00, 2011:06:27 11:50:34-04:00, 2011:06:27 11:57:02-04:00, 2011:06:27 11:58:18-04:00, 2011:06:27 12:09:08-04:00, 2011:06:27 12:15:39-04:00, 2011:06:27 13:27:38-04:00, 2011:06:27 13:28:24-04:00, 2011:06:27 13:30:46-04:00, 2011:06:27 13:46:11-04:00, 2011:06:27 13:47:18-04:00, 2011:06:27 13:48:12-04:00, 2011:06:27 13:50:20-04:00, 2011:06:27 14:02:54-04:00, 2011:06:27 14:26:28-04:00, 2011:06:27 14:57:33-04:00, 2011:06:27 15:11:08-04:00, 2011:06:27 15:13:08-04:00, 2011:06:27 15:32:43-04:00, 2011:06:27 15:57:42-04:00, 2011:06:27 16:05:02-04:00, 2011:06:27 16:09:16-04:00, 2011:06:27 16:14:58-04:00, 2011:06:28 14:55:24-04:00, 2011:06:28 14:58:35-04:00, 2011:06:30 10:22:47-04:00, 2011:06:30 10:29:58-04:00, 2011:06:30 10:30:27-04:00, 2011:07:12 10:46:58-04:00, 2011:07:12 10:50:43-04:00, 2011:07:12 10:55:43-04:00, 2011:07:12 11:25:29-04:00, 2011:07:12 11:47:18-04:00, 2011:07:12 11:48:48-04:00, 2011:07:12 11:51:53-04:00, 2011:07:12 11:53:41-04:00, 2011:07:12 11:57:12-04:00, 2011:07:15 09:45:25-04:00, 2011:07:15 09:48:16-04:00, 2011:07:15 09:49:35-04:00, 2011:08:02 09:27:56-04:00, 2011:08:11 13:45:28-04:00, 2011:08:11 13:46:42-04:00, 2011:08:11 14:02:58-04:00, 2011:08:11 15:38:05-04:00, 2011:08:11 15:43-04:00, 2011:08:15 12:39:49-04:00, 2011:08:15 12:41:31-04:00, 2011:08:16 13:47:10-04:00, 2011:08:16 13:48:37-04:00, 2011:08:16 13:52-04:00, 2011:08:16 13:55:45-04:00, 2011:08:18 11:12:03-04:00, 2011:08:18 14:07:44-04:00, 2011:08:18 14:17:48-04:00, 2011:08:22 12:05:40-04:00, 2011:08:22 12:07:25-04:00, 2011:08:22 13:11:30-04:00, 2011:08:23 11:08:47-04:00, 2011:08:23 11:09:24-04:00, 2011:08:23 11:16:35-04:00, 2011:09:12 09:31:46-04:00, 2012:07:02 17:33:14-04:00, 2012:07:02 17:33:15-04:00, 2012:07:05 15:48:19-04:00, 2012:07:06 11:42:51-04:00, 2012:07:06 11:42:51-04:00, 2012:07:06 11:43:51-04:00, 2012:08:02 15:33:57-04:00, 2012:08:03 09:26:17-04:00, 2012:08:03 10:48:09-04:00, 2012:08:03 10:54:35-04:00, 2012:08:03 11:30:30-04:00, 2012:08:03 11:48:03-04:00, 2012:08:03 12:25:21-04:00, 2012:08:03 12:33:48-04:00, 2012:08:03 12:50:39-04:00, 2012:08:07 10:10:36-04:00, 2012:08:07 10:43:19-04:00, 2012:08:07 11:02:27-04:00, 2012:08:07 11:05:03-04:00, 2012:08:07 11:44:56-04:00, 2012:08:07 11:53:02-04:00, 2012:08:07 11:53:45-04:00, 2012:08:07 13:06:35-04:00, 2012:08:07 13:30:13-04:00, 2012:08:07 13:35:05-04:00, 2012:08:07 13:35:48-04:00, 2012:08:07 13:36:13-04:00, 2012:08:07 14:49:12-04:00, 2012:08:07 14:50:01-04:00, 2012:08:07 15:46:28-04:00, 2012:08:07 15:56:38-04:00, 2012:08:07 15:57:57-04:00, 2012:08:08 08:47:39-04:00, 2012:08:08 08:52:04-04:00, 2012:08:08 09:31:44-04:00, 2012:08:08 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