Maryland 2025 State Instructions
Maryland residents and non-residents filing individual income tax returns for the 2025 tax year must follow specific state instructions and forms. The Maryland Comptroller’s Office provides detailed guidance for various tax forms, including Form 502 (Resident Return), Form 505 (Nonresident Return), and supplemental forms for credits and deductions.
Key Forms and Instructions
- Form 502 - Individual & Part-Year Resident Income Tax Return: This is the primary form for Maryland residents. Instructions and the form are available in the Resident Booklet. Attach all required documents such as W-2, W-2G, 1099, K-1s, and schedules after page 4 of Form 502.
- Form 505 - Nonresident Income Tax Return: Used by non-residents earning income in Maryland. Instructions are available in the Nonresident Booklet. Ensure you reconcile federal income adjustments and enter them correctly on Line 1.
- Form 502CG - Maryland Capital Gain Income: Required if your federal adjusted gross income exceeds $350,000 and you reported net capital gains on federal Form 1040, Line 7. A 2% tax applies to qualifying capital gains.
- Form 502CR - Income Tax Credits for Individuals: Claim eligible credits such as the Maryland Historic Revitalization Tax Credit. The total credit is limited to the state tax liability and cannot be carried over.
- Form 502AC - Subtraction for Contribution of Artwork: Allows a subtraction for gross income from the sale of your own artwork, subject to certain income thresholds.
Important Deadlines and Filing Tips
Ensure all required forms are attached to your return. For electronic filing, use the Maryland Comptroller’s online system or certified tax software. Follow on-screen prompts to add forms like Form 502, Form 505, or Form 502CR through the State section of the software.
Payment instructions, deadlines, and extension details are provided in the Form 502 instructions. Electronic filing is encouraged for faster processing.
Additional Resources
For detailed guidance, refer to the official Maryland State Tax Commission resources. The official page listing all supported forms and instructions is available online.
Source:
Resident Booklet (Form 502 Instructions)
Nonresident Booklet (Form 505 Instructions)
Form 502CG - Maryland Capital Gain Income
Form 502CR - Income Tax Credits for Individuals
Form 502AC - Subtraction for Contribution of Artwork
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.