The State of Maryland has different tax laws and definitions. Maryland's general rule to determine residency.
- If you live in Maryland during the tax year and have income in Maryland,
you file a Resident Tax Return.
- If you live outside Maryland during the entire tax year and have
Maryland income, you file a Nonresident Tax Return.
- If you live in Maryland and another U. S. state during the same tax
year, you file as a part-year resident for the time you lived in Maryland
using Resident Individual Form. You also may need to complete a Nonresident
Individual Form if you continue to receive Maryland income after moving
out of the state.
Maryland does not recognize tax treaties. Nonresident aliens with treaty
exemptions from federal taxes may be subject to state taxes.
i-File
You can file your state tax return electronically. iFile is the State of Maryland’s electronic filing system, which allows you to file your Maryland tax return for free online. For more information, see: https://ifile.marylandtaxes.com/default.asp
| What Form |
Form Name |
When to File
(filing deadline) |
What You Need |
| Form 502 |
Maryland Tax Return
(Resident Individual) |
April 15th
|
Completed Federal
Tax Return
Form W-2*
Form 1042-S
Form 1099
*Remember that Box 16 – State Wages includes both earned
income and taxable scholarship amounts.
|
| Form 503 |
Maryland Tax Return Short Form
(Resident Individual)
|
| Form 505 |
Maryland Tax Return
(Nonresident Individual) |
|