State and Local Tax Returns

BULK RATEU.S. POSTAGE

PaidMARYLAND REVENUE

ADMINISTRATION DIVISION

Comptroller of the TreasuryRevenue Administration DivisionAnnapolis, Maryland 21411-0001

MarylandState and Local

Tax ReturnsFiling booklet for personal income taxes for full- and part-year residents.

• A complete list of forms included appears inside the front cover.

• Information on changesand table of contentsinside front cover.

• See back cover for how to get help with your taxes.

• See page 26for your rights as a taxpayer.

• Index to instructions on inside back cover.

• Talbot County residents:your tax rate has changed for 1997. See instruction 19.

• One tax form covers both state and local tax liability.

Just ask aboutELECTRONICFILING

See your commercial tax preparer

for FASTMarylandtax refunds

1997

This booklet contains the forms andinstructions you need to file your 1997resident or part-year resident Marylandincome tax return for state and localincome taxes . Please read the instruc-tions before preparing your return.

Do you even have to file? Manyretirees don’t – nor do many others,depending on their income level. SeeInstruction 1.

If you have to file, use the simplestpossible form. Check Form 123 orForm 503 in the front of this booklet tosee if you can use one of theseshorter forms. Instruction 3 can helpyou choose the best form for you.

Your pre-printed address label isincluded on the flap of this page. Usethe label to speed up your refund check.

NEWThe income tax reduction enactedby the Maryland General Assemblybegins in 1998. It does not affect the1997 forms in this booklet. But the taxcut will affect taxpayers filing esti-mated tax forms for 1998. See Form502D.

Talbot County residents should notethat their local income tax rate hasbeen lowered to 40% for 1997. SeeInstruction 19.

Some individuals and businessesmay qualify for new tax credits. SeeInstruction 21 for more information.

We’ve expanded your rights andprivileges as a Maryland taxpayer.See page 26.

REMINDERSYour local income tax is collected online 62b of the state tax form as aconvenience to local governments. Besure to use the correct rate for yoursubdivision. See Instruction 19.

If you moved into or out of Mary -land during 1997, you may have tofile as a part-year resident using longForm 502. See Instruction 26.

You can contribute again to twoprograms on your return: theChesapeake Bay and EndangeredSpecies Trust Fund on line 63a andthe Fair Campaign Financing Fund online 63b.

Please send us your original com -pleted Maryland tax return. Unclearphotocopies will only delay the pro-cessing of your refund check.

Need an extension? If you have notax payment due but need more timeto file, you can file your extension byphone or at our web site. See theback of this booklet.

Thanks for your cooperation. If you haveany suggestions about our service,please contact us by e-mail, telephoneor in writing. The addresses and num-bers are listed on the back cover. Withbest wishes for continued success,good health and happiness, I am

Cordially yours,

Louis L. GoldsteinMaryland State Comptroller

To Maryland T axpayers

Instruction Page11. DO I HAVE TO FILE? . . . . . . . . . . . . . .112. USE OF FEDERAL RETURN . . . . . . . . .213. FORM 502 OR 503? . . . . . . . . . . . . . . .214. MAILING LABEL . . . . . . . . . . . . . . . . . .215. PAID PREPARER . . . . . . . . . . . . . . . . .216. COUNTY, CITY, TOWN INFORMATION .217. FILING STATUS . . . . . . . . . . . . . . . . . .318. SPECIAL INSTRUCTIONS FOR

MARRIED PERSONS FILINGSEPARATELY . . . . . . . . . . . . . . . . . . . .3

19. PART-YEAR RESIDENTS/MILITARY TAXPAYERS . . . . . . . . . . . . .3

10. EXEMPTIONS . . . . . . . . . . . . . . . . . . . .411. INCOME AND ADJUSTMENTS . . . . . . .412. ADDITIONS TO INCOME . . . . . . . . . . . .413. SUBTRACTIONS FROM INCOME . . . . .514. ITEMIZED DEDUCTIONS . . . . . . . . . . .815. FIGURE YOUR MARYLAND ADJUSTED

GROSS INCOME . . . . . . . . . . . . . . . . .8

Instruction Page16. FIGURE YOUR MARYLAND

TAXABLE INCOME . . . . . . . . . . . . . . . .9■ STANDARD DEDUCTION METHOD■ ITEMIZED DEDUCTION METHOD

17. FIGURE YOUR MARYLAND TAX . . . . . .918. EARNED INCOME CREDIT . . . . . . . . .1019. LOCAL INCOME TAX . . . . . . . . . . . . . .1020. TOTAL MARYLAND TAX, LOCAL TAX

AND CONTRIBUTIONS . . . . . . . . . . . .1021. TAXES PAID AND CREDITS . . . . . . . .1022. OVERPAYMENT OR BALANCE DUE . .1123. SIGNATURE, TELEPHONE NUMBERS,

CODE NUMBER AND ATTACHMENTS . .1124. MAILING INSTRUCTIONS

AND DEADLINES . . . . . . . . . . . . . . . .1125. FISCAL YEAR . . . . . . . . . . . . . . . . . . .1226. SPECIAL INSTRUCTIONS FOR

PART-YEAR RESIDENTS . . . . . . . . . .12

Instruction Page27. SPECIAL INSTRUCTIONS FOR

MILITARY TAXPAYERS . . . . . . . . . . . .1328. FILING RETURN OF DECEASED

TAXPAYER . . . . . . . . . . . . . . . . . . . . .1429. AMENDED RETURNS . . . . . . . . . . . . .1530. PRIVACY ACT INFORMATION . . . . . . .15

■ ASSEMBLING YOUR RETURN . . .16■ FORMS AND BROCHURES . . . . .17■ TAX TABLE . . . . . . . . . . . . . . . . .18■ TAX COMPUTATION

WORKSHEETS . . . . . . . . . . . . . .24■ TAXPAYER RIGHTS . . . . . . . . . . .26■ SPECIAL CONTRIBUTION

OPPORTUNITIES . . . . . . . . . . . . .27

TABLE OF CONTENTS (by instruction and page number)

FORMS INSIDEBeginning on facing page:

■ Form 123 – Special Refund Request

■ Form 503 – Resident Maryland T axReturn (short form)

■ Form 502 – Resident Maryland T axReturn (long form)

Beginning after page 24 of the instructions:

■ Form 502CR – Credit for T axes Paidto Other States

■ Form 502D – Declaration ofEstimated Maryland IncomeTax for the Year 1998

■ Form 502E – Application forExtension of T ime to File

■ Form 502UP – Underpaymentof Estimated Maryland IncomeTax by Individuals

■ Notice regarding Homeowner ’sProperty T ax Credit

Just ask aboutELECTRONICFILING


for FASTERMarylandtax refunds

MARYLAND SPECIALREFUND REQUEST

FORM

123RESIDENT

Your first name Initial Last name

Present address (No. and street ) City or town State Zip code

119997DO NOT WRITE OR STAPLE IN ABOVE SPACE

YOUR SOCIAL SECURITY NUMBER

(FOR SINGLE AND DEPENDENT TAXPAYERS NOTOTHERWISE REQUIRED TO FILE A TAX RETURN)

Name of county and incorporated city, town, or special taxing area in which you were a resident on the last dayof the taxable period. (See Instruction 6)

Maryland county City, town or taxing area

YOUR FILING STATUS –

Single (If you can be claimed as a dependent onanother person’s tax return) CHECK HERE

1. COMPLETE CHECKLIST BELOW BEFORE FINISHING FORM

2. PLEASE PRINT YOUR NUMBERS LIKE THIS:§

WHO MAY USE THIS FORM?You may use this form (Form 123) if you answer YES to all of these questions.

1. Are you single?

2. Does your income consist solely of wages, tips, interest and/or dividends?

3. Is your total income less than $6,800.00?

4. Were you a resident of Maryland all year?

5. Was Maryland tax withheld from your wages?

If you answered NO to any of these questions you may not use this form. Go to Instruction 3 in the packet.

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REPORTYOUR TOTAL

GROSSINCOME HERE

1A. Total wages, salaries & tips $

1B. Interest and dividend income $1C. Total gross income (add 1A & 1B)

MINIMUMFILING

REQUIREMENT

MARYLAND TAXWITHHELD

ATTACH W-2 FORMS

CONTRIBUTIONS

REFUND

2. Subtract this amount from line 1C

3. If after subtracting line 2 from line 1C your answeris less than 0, enter 0 and continue. If your answeris more than 0 you cannot use this form.

4. Enter the amount of Maryland tax withheld fromyour wages.

6. Subtract the amount on line 5, if any, from line 4.

5. If you wish to donate part or all of your refund enter amount:A. Chesapeake Bay and

Endangered Species Fund

B. Fair Campaign Financing Fund

Add 5A and 5B. Enter amount

1C.©

2.

3.

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.

5.©

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.

.© .

THIS IS YOUR © REFUND ©

Your signature Date Signature of preparer other than taxpayer Date

Address and telephone number of preparer

Daytime telephone no. Home telephone no.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief it is true, correct and complete.If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge.

COT/RAD-057

----CODE NUMBER FOR OFFICE USE ONLY

USE THIS FORM IF:

• Your filing status is single (even if you can be claimedas a dependent on another person’s tax return).

• Your total income was less than $6,800.00.• Your income consists of wages, tips, interest and/or

dividends.• You are able to answer YES to all of the questions in

the checklist.

COMPLETING FORM 123

Please print your numbers inside the boxes using blue or black ink. Do not type your numbers or use red ink. Do not use dollar signs. You may round off cents towhole dollars. To do so, drop amounts under 50 centsand increase amounts that are 50 cents or more. Forexample, $129.49 becomes $129 and $129.50 becomes$130. If you round off, do so for all amounts. But if youhave to add two or more amounts to figure the amount toenter on a line, include cents when adding and round offonly the total.

NAME AND ADDRESS

Please use the mailing label we sent you. It can helpspeed your refund. After you complete this form, put thelabel in the name and address area. If you did notreceive a label or the label contains any errors, print yourname, address and social security number on your form.

COUNTY, CITY, TOWN

Follow Instruction 6 in the packet and enter your county,city, town or taxing area.

FILING STATUS

You must be single to be able to use this form. If you canbe claimed as a dependent on another person’s taxreturn, be sure to check the box in the filing status area.

REPORT YOUR INCOME

Add up the wages reported on all of your W-2 forms andenter the total on line 1A.

Add up your interest and dividend income (if any) from the1099 forms sent to you by your bank, credit union, broker,etc. Enter the total on line 1B. You must report all yourinterest even if you don’t get a Form 1099.

Enter the total of the amounts on lines 1A and 1B on line 1C.This is your total gross income. If this amount is $6,800or more, you cannot use this form. See Instruction 3 in thepacket to decide which Maryland return you should file.

FIGURE YOUR REFUND

Add up all the amounts of Maryland tax withheld usingthe figures on your W-2 forms. Write the total on line 4and attach the state copy of each W-2 to your form. Donot include in this amount any tax paid to another stateor to the federal government.

The total amount of Maryland tax withheld from yourwages is your refund, unless you want all or part of it tobe donated to the Chesapeake Bay and EndangeredSpecies Fund or the Fair Campaign Financing Fund.Enter the amount you wish to donate on lines 5A and 5Band the total on line 5. Subtract line 5 from line 4 andenter your refund on line 6.

SIGNATURE

You must sign and date this form. If you pay someone toprepare this form, that person must sign it also.

MAILING INSTRUCTIONS

Mail Form 123 by April 15, 1998. Use the envelope thatcame with your packet. If you don’t have that envelope,mail the form to:

Comptroller of the T reasuryRevenue Administration DivisionAnnapolis, MD 2141 1-0001

SPECIALREFUND REQUEST

PAGE 2

INSTRUCTIONSFOR FORM 1231997

ATTACH LABEL


Spouse’s signature Date Address and telephone number of preparer


MARYLAND TAX RETURN 119997(OR FISCAL YEAR BEGINNING 1997, ENDING 1998) $

FORM

503RESIDENT

Your first name Initial Last name Social security number

Spouse’s first name Initial Last name Social security number

Present address (No. and street) City or town State Zip code


© M Check here ifyou use a paid preparerand do not want Mary-land forms mailed to younext year.

Name of county and incorporated city, town, or special taxing area in which you were aresident on the last day of the taxable period. (See Instruction 6)

YOUR FILING STATUS—See Instruction 1 to determine if you are required to file.

1. M Single (If you can be claimed on another person’s tax return, use Filing Status 7)

2. M Married filing joint return or spouse had no income

© 4. M Married filing separately

5. M Head of household

6. M Qualifying widow(er) with dependent child

7. M Dependent taxpayer (Enter 0 in Exemption Box (A)—See Instruction 7)

SPOUSE’S SOCIAL SECURITY NUMBER

EXEMPTIONS—See Instruction 10 Exemption Amount

(A) Yourself M SpouseM (A) 3 $1,200 $ ____________

(B) ©M © M ©M ©M (B) 3 $1,000 $ ____________

(C) Dependent Children______________Enter No. (C) 3 $1,200 $ ____________

_____________________________________

(D) Other Dependents M M Enter No. (D) 3 $1,200 $ ____________

_____________________________________

_____________________________________

(E) Total Exemptions (Add A, B, C and D) ©(E) $ ____________

Enter No.Checked

Check here if you are:

Blind65 or over

65 or overRegular

Spouse is:Enter No.Checked ©

Blind65 or over

TotalExemption

Amount

Name(s)

Relationship(s)

M

MM

MM

Dollars CentsCarefully enter all amounts in the appropriate boxes. Use the tick marks as a guide in separating the digits of your numbers.55. Total income from federal return (Copy the amount from line 22 if you use Form 1040. Copy the amount from

line 14 if you use Form 1040A. Copy the amount from line 4 if you use Form 1040EZ.) . . . . . . . . . . . . . . . . . . . . . . .

56. Standard deduction (See Instruction 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57. Net income (Subtract line 56 from line 55) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58. Exemption amount as computed above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

59. Taxable net income (Subtract line 58 from line 57. GO TO TAX TABLE, page 18.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

60. Maryland tax (from Tax Table or Computation Worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61. Earned income credit (1/2 of the federal earned income credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62a. Adjusted Maryland tax (Subtract line 61 from line 60) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62b. Local income tax (See Instruction 19) Enter _____% of line 62a. State will remit local tax to your county of residence. . . . . .

62c. Total Maryland and local income tax (Add lines 62a and 62b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63. Contribution to: Chesapeake Bay & Endangered Species Fund Fair Campaign Financing FundEnter total contributions

64. Total Maryland income tax, local income tax and contributions (Add lines 62c and 63) . . . . . . . . . . . . . . . . . . . . . . .

65. Total Maryland tax withheld (Enter total from your W-2 and 1099 forms if MD tax is withheld) . . . . . . . . . . . . . . . . . . . .

66. 1997 estimated tax payments, amount applied from 1996 return and payment made with an extension request, Form 502E . . . . .

69. Total payments (Add lines 65 and 66) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

70. Balance due (If line 64 is more than line 69, subtract line 69 from line 64) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

71. Overpayment (If line 64 is less than line 69, subtract line 64 from line 69) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

72. Amount of line 71 TO BE APPLIED TO 1998 ESTIMATED TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

73. Amount of line 71 TO BE REFUNDED TO YOU (Subtract line 72 from line 71) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

74. Interest charges from Form 502UP (for persons who paid too little estimated tax) or for late filing . . . . . . . . . . . . . . . . .

75. TOTAL AMOUNT DUE (Add lines 70 and 74) . . . . . . . . . . . . . .IF $1 OR MORE, PAY IN FULL WITH THIS RETURN

55©

REFUND ©

56©

57

58

59

60

61©

62a

62b

62c

63©

64

65©

66©

69

70

71

74©

72©

75

73

©

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules andstatements and to the best of my knowledge and belief it is true, correct and complete. If prepared by a personother than taxpayer, the declaration is based on all information of which the preparer has any knowledge.

COT/RAD-020

Make checks payable to: COMPTROLLER OF THE TREASURY. Write social security no. on check using blue or black ink.

Mail to: Comptroller of the Treasury, Revenue Administration Division, Annapolis, Maryland 21411-0001

CODE NUMBER FOR OFFICE USE ONLY

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----

You may use this short form (Form 503) if you answer “No” to ALL of these questions:

If you answered “YES” to any of these questions you may not use this form. Go to Instruction 3 in the instruction booklet.

1. M M Did you have any business income (that is,did you file Form 1040, Schedule C)?

2. M M Did your income include any losses?

3. M M Did you have any adjustments to income onfederal Form 1040 or 1040A?

4. M M Will you have any Additions to Income orSubtractions from Income on your Marylandreturn? If you are eligible for a subtraction,such as the pension exclusion, it will be toyour benefit to use Form 502.

5. M M Do you want to itemize your deductions?

16. M M Are you claiming a tax credit on MarylandForm 500CR or 502CR?

17. M M Were you a nonresident of Maryland?

18. M M Were you a part-year resident of Maryland?

19. M M Does your return cover less than a 12 monthperiod?

10. M M Were you a fiscal year taxpayer?

YES NO YES NO

INSTRUCTIONS FOR FORM 503A. Be sure that you are required to file a Maryland tax return. See Instruction 1 in the instruction booklet.B. Be sure that you can use this form. Use the checklist at the top of this page.C. Complete your federal tax return first. You cannot fill out this form until you have the numbers from

your federal return.D. Attach the mailing label contained in your tax booklet.

DO NOT USE THE LABEL IF:Your name, address, or social security number is wrong, ORYou and your spouse are filing separate returns and both names are on the label, ORYou and your spouse are filing a joint return and only one name is on the label.

E. Fill in the blanks for MARYLAND COUNTY and CITY, TOWN OR TAXING AREA, based on your residence on December 31, 1997.

BALTIMORE CITY RESIDENTS:Leave the MARYLAND COUNTY box blank.Write “Baltimore” in the CITY, TOWN OR TAXING AREA box.

ALL OTHERS:Write the name of your county in the MARYLAND COUNTY box.If you lived in one of the CITY, TOWN OR SPECIAL TAXING AREAS listed on Page 2,

write its name in the CITY, TOWN OR TAXING AREA box.If you did not live in one of the areas listed, leave the CITY, TOWN OR TAXING AREA

box blank.F. If you use a paid preparer and do not want Maryland forms mailed to you next year, check the

appropriate box.G. Check the correct filing status. See Instruction 7 in the instruction booklet.H. Check the exemptions you qualify for. See Instruction 10 in the instruction booklet.I. Complete lines 55-75 following the directions on the form. You may round all numbers to the nearest

dollar.J. Sign and date your return. Both husband and wife must sign a joint return. Your signature(s) signify

that your return, including all attachments, is, to the best of your knowledge and belief, true, correctand complete, under the penalties of perjury. If someone else prepared your return, the preparermust also sign. Complete the telephone number boxes at the bottom of the form.

K. Be sure to attach wage and tax statements (W-2 and 1099 forms) if Maryland tax is withheld andenclose your check or money order, if required.

L. Mail Form 503 by April 15, 1998. Use the envelope that came with your packet. If you don’t have thatenvelope, mail the form to:

Comptroller of the TreasuryRevenue Administration DivisionAnnapolis, MD 21411-0001

WHO MAY USETHIS FORM?

ATTACH LABEL

MARYLAND TAX RETURN 119997(OR FISCAL YEAR BEGINNING 1997, ENDING 1998) $

FORM

502RESIDENT

YOUR FILING STATUS—See Instruction 1 to determine if you are required to file.

1. M Single (If you can be claimed on another person’s tax return, use Filing Status 7)

2. M Married filing joint return or spouse had no income© 4. M Married filing separately

5. M Head of household6. M Qualifying widow(er) with dependent child7. M Dependent taxpayer (Enter 0 in Exemption Box (A)—See Instruction 7)

SPOUSE’S SOCIAL SECURITY NUMBER

EXEMPTIONS—See Instruction 10 Exemption Amount

(A) Yourself M SpouseM (A) 3 $1,200 $ ____________

(B) ©M © M ©M ©M (B) 3 $1,000 $ ____________

(C) Dependent Children Enter No. (C) 3 $1,200 $ ____________

_____________________________________

_____________________________________

_____________________________________

(D) Other Dependents M M Enter No. (D) 3 $1,200 $ ____________

_____________________________________

_____________________________________

(E) Total Exemptions (Add A, B, C and D) ©(E) $ ____________

Enter No.Checked

Check here if you are:

Blind65 or over

65 or overRegular

Spouse is:Enter No.Checked ©

Blind65 or over

TotalExemption

Amount

PART-YEAR RESIDENTS AND MILITARY: Check here if you began or ended legal residence in Maryland in 1997 (See Instruction 26) or if you have non-Maryland military income (See Instruction 27).

Give dates of Maryland Residence

FROM _________________ TO _________________

Other state of residence __________________________________

MO DAY YR MO DAY YR

INCOME AND ADJUSTMENTS FROM FEDERAL RETURN Dollars Cents

1. Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2a. Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2b. Tax-exempt interest income (You may have to include this on line 18. See Instruction 12) . . . .3. Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. Capital gain or (loss) (including capital gain distributions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. Other gains or (losses) (from federal Form 4797) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9a. Total IRA distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9b. Taxable amount9c. Total pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . .9d. Taxable amount

10. Rents, royalties, partnerships, S corporations, estates, trusts, etc. (Circle appropriate item) . . . . . . . . . . . .11. Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12. Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13a. Social security and Tier I RR benefits . . . . . . . . . . . . . . . . .13b. Taxable amount14. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15. Total income (Add lines 1 through 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16. Total adjustments to income from federal return (IRA, alimony, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17. Federal adjusted gross income (Subtract line 16 from 15) . . . . . . . . . . . . . . . . . . . . . . . . .Enter on line 51

ADDITIONS TO INCOME (See Instruction 12)18. Tax-exempt interest on state and local obligations (bonds) other than Maryland from line 2b . . . . . . . . . . .19. Taxable tax preference items (Attach Form 502TP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20. Lump sum distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21. Other (Enter code letter(s) from Instruction 12) . . . . . . . . . . . . . . . . . . . . . . . . . .22. Total (Add lines 18 through 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enter on line 52

SUBTRACTIONS FROM INCOME (See Instruction 13)23. Taxable refunds, credits, or offsets of state and local income taxes from line 4 above . . . . . . . . . . . . . . . . .24. Child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25. Income from U.S. obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26. Pension exclusion from worksheet, page 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27. Taxable social security or RR benefits (Tier I, II and supplemental) included in line 9d or 13b above . . . . . .28. Poverty level income from worksheet, page 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29. Income received during period of nonresidence (See Instructions 26 and 27) . . . . . . . . . . . . . . . . . . . . . . .30. Other (Enter code letter(s) from Instruction 13) . . . . . . . . . . . . . . . . . . . . . . . . . .31. Subtotal (Add lines 23 through 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32. Two-income subtraction from worksheet, page 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33. Total (Add lines 31 and 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enter on line 54

2b

9a

9c

13a

Name(s)

Relationship(s)

M

M

M

M

MM

§

Your first name Initial Last name Social security number

Spouse’s first name Initial Last name Social security number

Present address (No. and street) City or town State Zip code


© M Check here ifyou use a paid preparerand do not want Mary-land forms mailed to younext year.

Name of county and incorporated city, town, or special taxing area in which you were aresident on the last day of the taxable period. (See Instruction 6)

12a

3456789b9d

10111213b14151617

1819202122

2324252627282930313233

Plac

e yo

ur c

heck

or

mon

ey o

rder

on

top

of y

our

wag

e an

d ta

x st

atem

ents

and

fast

en h

ere

with

one

sta

ple.

Dollars CentsITEMIZED DEDUCTIONS AND MARYLAND ADJUSTMENTS (See Instruction 14)

34. Total federal itemized deductions (from line 28, federal Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35. State and local income taxes included in federal Schedule A, line 5 (or from worksheet in Instruction 14) . . . . . . . . . . . . .

36. Net itemized deductions (Subtract line 35 from line 34) (Part-year residents see Instruction 26(m)) . . . .Enter on line 56(Lines 37-50 are reserved for future use. Continue on line 51) Carefully enter all amounts in the appropriate boxes.

51. Federal adjusted gross income (from line 17 on the front of this form) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

52. Additions to income (from line 22 on the front of this form) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

53. Total (Add lines 51 and 52) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54. Subtractions from income (from line 33 on the front of this form) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55. Total Maryland adjusted gross income (Subtract line 54 from line 53) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

56. All taxpayers must complete this line—CHECK ONLY ONE METHOD

STANDARD DEDUCTION METHOD©

M See Instruction 16 and worksheet (Part-year residents also see Instruction 26)

ITEMIZED DEDUCTION METHOD M Enter total deductions from line 36 (Part-year residents see Instruction 26 (m))

57. Net income (Subtract line 56 from line 55) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58. Exemption amount (from Exemptions area on the front of this form. See Instruction 10) . . . . . . . . . . . . . . . . . . . . . . . . .

59. Taxable net income (Subtract line 58 from line 57) GO TO TAX TABLE, page 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

60. Maryland tax (from Tax Table or Computation Worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61. Earned income credit (1⁄2 of federal earned income credit) Prorate according to number of months covered by this return . . . . .

62a. Adjusted Maryland tax (Subtract line 61 from line 60) If less than 0, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62b. Local income tax (See Instruction 19) Enter _____% of line 62a. State will remit local tax to your county of residence. . . . .

62c. Total Maryland and local income tax (Add lines 62a and 62b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63. Contribution to: Chesapeake Bay & Endangered Species Fund Fair Campaign Financing FundEnter total contributions

64. Total Maryland income tax, local income tax and contributions (Add lines 62c and 63) . . . . . . . . . . . . . . . . . . . . . . . .

65. Total Maryland tax withheld (Enter total from and attach your W-2 and 1099 forms if MD tax is withheld) . . . . . . . . . . . . .

66. 1997 estimated tax payments, amount applied from 1996 return and payment made with an extension request Form 502E . . . . . .

67. Credit for income tax paid another state (Attach Form 502CR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68. Business and rehabilitation tax credits M (Attach Form 500CR and/or Form 502H) and

neighborhood preservation credit M (Attach certification). Check the appropriate box(es). . . . . . . . . . . . . . . . . . . . . .

69. Total payments and credits (Add lines 65 through 68) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

70. Balance due (If line 64 is more than line 69, subtract line 69 from line 64) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

71. Overpayment (If line 64 is less than line 69, subtract line 64 from line 69) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

72. Amount of overpayment on line 71 TO BE APPLIED TO 1998 ESTIMATED TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

73. Amount of overpayment on line 71 TO BE REFUNDED TO YOU (Subtract line 72 from line 71) . . . . . . . . . . . . . . . . . . . .

74. Interest charges from Form 502UP (for persons who paid too little estimated tax) or for late filing . . . . . . . . . . . . . . . . . .

75. TOTAL AMOUNT DUE (Add line 70 and line 74) . . . . . . . . . . . . . .IF $1 OR MORE, PAY IN FULL WITH THIS RETURN

1997 MARYLAND FORM 502PAGE 2

51©

REFUND ©

52©

53

54©

55

57

©

58

59

60

61©

62a

62b

62c

63©

65©

66©

67©

68©

74©

72©

© ©

75

73

71

69

64

56

70©

34

35

36

63a. 63b.


Spouse’s signature Date Address and telephone number of preparer


Under penalties of perjury, I declare that I have examined this return, including accompanying schedules andstatements and to the best of my knowledge and belief it is true, correct and complete. If prepared by a personother than taxpayer, the declaration is based on all information of which the preparer has any knowledge.

COT/RAD-009

Make checks payable to: COMPTROLLER OF THE TREASURY. Write social security no. on check using blue or black ink.

Mail to: Comptroller of the Treasury, Revenue Administration Division, Annapolis, Maryland 21411-0001

CODE NUMBER FOR OFFICE USE ONLY

----

MARYLAND RESIDENTINCOME TAX RETURNS

FORMS 502, 503 AND 123INSTRUCTIONS

1997

Recycled Paper

IMPORTANT NOTES

DUE DATEYour return is due by April 15, 1998.

If you are a fiscal year taxpayer, see Instruction 25.

COMPLETING THE RETURNYou must use blue or black ink when

completing your return. DO NOT use pencil or red ink. Submit the original return, not aphotocopy.

You may round off all cents to thenearest whole dollar. Fifty cents and aboveshould be rounded to the next higher dollar.

PENALTIESThere are severe penalties for failing to

file a tax return, failing to pay any tax whendue, filing a false or fraudulent return, ormaking a false certification. The penaltiesinclude criminal fines, imprisonment, and apenalty on your taxes. In addition, interest ischarged on amounts not paid.

To collect unpaid taxes, the Comp-troller is directed to enter liens against thesalary, wages or property of delinquent taxpayers.

SUBSTITUTE FORMS

You may file your Maryland income tax return on a computer-prepared or

computer-generated substitute form pro-vided that it is approved in advance by theRevenue Administration Division. The factthat a software package is available forretail purchase does not guarantee that ithas been approved for use.

For additional information, see Admin-istrative Release No. 26, Procedures forComputer-Printed Substitute Forms, whichcan be obtained from any office of theMaryland Revenue Administration Division.

You may also call the tax informationnumber listed on the back cover to find outwhich computer-generated forms have beenapproved for use.

WHO IS A RESIDENT?You are a resident of Maryland if:

a. Your permanent home is or was inMaryland (the law refers to this as yourdomicile).OR

b. Your permanent home is outside ofMaryland, but you maintained a place ofabode (that is, a place to live) in Mary-land for more than six months of the taxyear. If this applies to you, you must filea full-year resident return.

PART-YEAR RESIDENTSIf you began or ended residence in

Maryland during the tax year you must filea Maryland resident income tax return. SeeInstruction 26.

MILITARY AND OTHERS WORKINGOUTSIDE OF MARYLAND

Military and other individuals whosedomicile is in Maryland, but who are stationed or work outside of Maryland,including overseas, retain their Marylandlegal residence. Such persons do not loseMaryland residence just because of dutyassignments outside of the State. Militarypersonnel and their spouses should seeInstruction 27.

TO DETERMINE IF YOU ARE REQUIREDTO FILE A MARYLAND RETURN

a. Add up all of your federal gross incometo determine your total federal income.Gross income is defined in the InternalRevenue Code and, in general, consistsof all income regardless of source. Itincludes wages and other compensationfor services, gross income derived frombusiness, gains (not losses) derivedfrom dealings in property, interest, rents,royalties, dividends, alimony, annuities,pensions, income from partnerships orfiduciaries, etc. IRS Publication 525 pro-vides additional information on taxableand nontaxable income.

b. Do not include social security or railroadretirement benefits in your total federalincome.

c. Add to your total federal income anyMaryland additions to income. SeeInstruction 12. This is your Marylandgross income.

d. If you are a dependent taxpayer, add toyour total federal income any Marylandadditions and subtract any Marylandsubtractions. See Instructions 12 and 13.This is your Maryland gross income.

e. You must file a Maryland return if yourMaryland gross income equals orexceeds the income levels in Table 1.

f. If you or your spouse is 65 or over, useTable 2, “Minimum Filing Levels for Per-sons Age 65 or over” on this page.

IF YOU ARE NOT REQUIRED TO FILE A MARYLAND RETURN BUT HADMARYLAND TAXES WITHHELD:To get a refund of Maryland income

taxes withheld, you must file a Marylandform.

If you are single or a dependent tax -payer and your gross income is less than$6,800, you may be able to use Form 123 toget your refund. Form 123 is included in thispacket and contains instructions for its use.

Other taxpayers who are filing forrefund only should complete all of the infor-mation at the top of Form 502 or Form 503and complete the following lines:

Form 502 Form 50351–55 5565–69 65–6971, 73 71, 73

Sign the form and attach withholdingstatements (all W-2 and 1099 forms) show-ing Maryland tax withheld equal to therefund you are claiming.

Your form is then complete. Mail it inthe gold envelope from the tax packet. Youmust file within three years of the originaldue date to receive any refund.

1 Do I have to file? This booklet and forms are for residents of Maryland. In general, you must file a Maryland return if youare or were a resident of Maryland AND you are required to file a federal return. Information in this section will allow you todetermine if you must file a return and pay taxes as a resident of Maryland. If you are not a resident but had Maryland taxwithheld or had income from sources in Maryland, you must use Form 505 or 515, Nonresident T ax Return.

Minimum Filing Level TablesTable 1

For taxpayers under 65

Single persons (including dependent taxpayers) . . .$ 6,800Joint return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,200Married persons filing separately . . . . . . . . . . . . . . 2,650Head of household . . . . . . . . . . . . . . . . . . . . . . . . 8,700Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . 9,550

Table 2For taxpayers 65 or over

Single, age 65 or over . . . . . . . . . . . . . . . . . . . . . .$ 7,800Joint return, one spouse age 65 or over . . . . . . . . . 13,000Joint return, both spouses age 65 or over . . . . . . . . 13,800Married persons filing separately, age 65 or over . . 2,650Head of household, age 65 or over . . . . . . . . . . . . 9,700Qualifying widow(er), age 65 or over . . . . . . . . . . . 10,350

1

You will need the information from yourfederal return in order to complete yourMaryland return. Therefore, complete yourfederal return before you continue beyond

this point. Maryland law requires that yourincome and deductions be entered on yourMaryland return exactly as they werereported on your federal return. However,

all items reported on your Maryland returnare subject to verification, audit, and revi-sion by the Maryland State Comptroller’sOffice.

2 Use of federal return. First complete your 1997 federal income tax return.

FORM 502All taxpayers may use Form 502. You

must use this form if you itemize deduc-tions, if your income includes businessincome, losses, or any adjustments to fed-eral income, or if you have any Marylandadditions or subtractions. You must also

use this form if you have moved into or outof Maryland during the taxable year.

FORM 503If your income consists of only wages,

interest, dividends, pensions or unemploy-ment compensation, you may use the short

Form 503. Check the instructions on theback of Form 503 to see if you qualify touse it. NOTE: If you are eligible for the pen-sion exclusion, you must use Form 502.

If you qualify to use Form 503, turn toit now. Most of the instructions which youwill need are on the back of the form.

3 Form 502 or 503? Decide whether you will use Form 502 (long form) or Form 503 (short form).

DO NOT USE YOUR LABEL IF:a. Your name, address or social security

number is wrong, ORb. You and your spouse are going to file

separate returns and both of your

names, initials or social security num-bers are on the label, OR

c. You are going to file a joint return, andonly one name or social security num-ber is on the label.

IF YOUR RETURN IS BEING COMPLETED BY SOMEONE ELSE:

Take your packet to your tax preparerso that the preparer can attach the label toyour return.

4 Mailing label. Remove the label located under the flap inside the front cover of your tax packet and place it over the nameand address blanks of your tax return. Using the label speeds up the processing of your return, including getting yourrefund to you sooner . It also reduces the possibility of error which could delay your refund.

BALTIMORE CITY RESIDENTS:

Leave the MARYLAND COUNTY boxblank.

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 theMARYLAND COUNTY box.

2. Find your county in the list below.

3. If you lived in one of the areas listedunder your county, write its name in theCITY, TOWN OR TAXING AREA box.

4. If you did not live in one of the areaslisted for your county, leave the CITY,TOWN OR TAXING AREA box blank.

6 County, city, town information. Fill in the boxes for MAR YLAND COUNTY and CITY, TOWN OR TAXING AREA based onyour residence on the last day of the taxable period:

5 Paid preparer. If you use a paid preparer and do not want Maryland forms mailed to you next year , check the appropriate box.

2

LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLANDALLEGANY COUNTY

BARTONBELAIRBOWLING GREEN-ROBERT’S PLACECRESAPTOWNCUMBERLANDELLERSLIEFROSTBURGLAVALELONACONINGLUKEMcCOOLEMIDLANDMT. SAVAGEPOTOMAC PARK ADDITIONWESTERNPORT

ANNE ARUNDEL COUNTYANNAPOLISHIGHLAND BEACH

BALTIMORE COUNTYNO INCORPORATEDCITIES OR TOWNS

BALTIMORE CITY

CALVERT COUNTYCHESAPEAKE BEACHNORTH BEACH

CAROLINE COUNTYDENTONFEDERALSBURGGOLDSBOROGREENSBOROHENDERSONHILLSBOROMARYDELPRESTONRIDGELYTEMPLEVILLE

CARROLL COUNTYHAMPSTEADMANCHESTERMT. AIRYNEW WINDSORSYKESVILLETANEYTOWNUNION BRIDGEWESTMINSTER

CECIL COUNTYCECILTONCHARLESTOWNCHESAPEAKE CITYELKTONNORTH EASTPERRYVILLEPORT DEPOSITRISING SUN

CHARLES COUNTYINDIAN HEADLA PLATAPORT TOBACCO

DORCHESTER COUNTYBROOKVIEWCAMBRIDGECHURCH CREEKEAST NEW MARKETELDORADOGALESTOWNHURLOCKSECRETARYVIENNA

FREDERICK COUNTYBRUNSWICKBURKITTSVILLEEMMITSBURGFREDERICKMIDDLETOWNMT. AIRYMYERSVILLENEW MARKETROSEMONTTHURMONTWALKERSVILLEWOODSBORO

GARRETT COUNTYACCIDENTDEER PARKFRIENDSVILLEGRANTSVILLEKITZMILLERSVILLELOCH LYNN HEIGHTSMOUNTAIN LAKE PARKOAKLAND

HARFORD COUNTYABERDEENBEL AIRHAVRE DE GRACE

HOWARD COUNTYNO INCORPORATEDCITIES OR TOWNS

KENT COUNTYBETTERTONCHESTERTOWNGALENAMILLINGTONROCK HALL

MONTGOMERY COUNTYBARNESVILLEBROOKEVILLECHEVY CHASE SEC. 3TOWN OF CHEVY CHASE(FORMERLY SEC. 4)CHEVY CHASE SEC. 5CHEVY CHASE VIEWCHEVY CHASE VILLAGEDRUMMONDFRIENDSHIP HEIGHTSGAITHERSBURGGARRETT PARKGLEN ECHOKENSINGTONLAYTONSVILLEMARTIN’S ADDITIONNORTH CHEVY CHASEOAKMONTPOOLESVILLEROCKVILLESOMERSET

*TAKOMA PARKWASHINGTON GROVE

PRINCE GEORGE’S COUNTYBERWYN HEIGHTSBLADENSBURGBOWIEBRENTWOODCAPITOL HEIGHTSCHEVERLYCOLLEGE PARKCOLMAR MANORCOTTAGE CITYDISTRICT HEIGHTSEAGLE HARBOREDMONSTONFAIRMOUNT HEIGHTSFOREST HEIGHTSGLENARDENGREENBELTHYATTSVILLELANDOVER HILLSLAURELMORNINGSIDEMT. RAINIERNEW CARROLLTONNORTH BRENTWOODRIVERDALESEAT PLEASANT

*TAKOMA PARKUNIVERSITY PARKUPPER MARLBORO

QUEEN ANNE’S COUNTYBARCLAYCENTREVILLECHURCH HILLMILLINGTONQUEEN ANNEQUEENSTOWNSUDLERSVILLETEMPLEVILLE

ST. MARY’S COUNTYLEONARDTOWN

SOMERSET COUNTYCRISFIELDPRINCESS ANNE

TALBOT COUNTYEASTONOXFORDQUEEN ANNEST. MICHAELSTRAPPE

WASHINGTON COUNTYBOONSBOROCLEARSPRINGFUNKSTOWNHAGERSTOWNHANCOCKKEEDYSVILLESHARPSBURGSMITHSBURGWILLIAMSPORT

WICOMICO COUNTYDELMARFRUITLANDHEBRONMARDELA SPRINGSPITTSVILLESALISBURYSHARPTOWNWILLARDS

WORCESTER COUNTYBERLINOCEAN CITYPOCOMOKE CITYSNOW HILL

*If at the end of 1997 you lived inthe part of Takoma Park that wasformerly part of Prince George’sCounty, write “PG/MONT.” in thecounty box and Takoma Park inthe city, town or taxing area box.

7 Filing status. Use the following chart to determine your filing status and check the correct FILING STATUS box on the return.(IMPORTANT: Also see additional information in the chart.)

3

SIN

GL

EP

ER

SO

N(S

ingl

e on

the

last

day

of

the

tax

year

.)M

AR

RIE

DP

ER

SO

NS

(Mar

ried

on t

he la

st d

ay o

f th

e ta

x ye

ar.)

Any person who can be claimed as adependent on his or her parent’s (or any otherperson’s) federal return

Any person who filed as a head of householdon his or her federal return

A qualifying widow(er) with dependent child whofiled a federal return with this status

All other single persons

Any person who can be claimed as adependent on his or her parent’s (or any otherperson’s) federal return

Any person who filed as a head of householdon his or her federal return

Married couples who filed separate federalreturns

Married couples who filed joint federal returnsbut had different taxable periods

Married couples who filed joint federal returnsbut were domiciled in different states, counties,cities, towns or taxing areas on the last day ofthe year

All other married couples who filed joint federalreturns

DependenttaxpayerFiling Status 7

Head ofhouseholdFiling Status 5

Qualifyingwidow(er) withdependent childFiling Status 6

SingleFiling Status 1

DependenttaxpayerFiling Status 7

Head ofhouseholdFiling Status 5

Married filingseparatelyFiling Status 4

Joint returnFiling Status 2

orMarried filingseparatelyFiling Status 4


orMarried filingseparatelyFiling Status 4


Single Dependent taxpayers, regardless ofwhether income is earned or unearned, arenot required to file a Maryland income taxreturn unless the gross income includingMaryland additions and subtractions is $6,800 or more. See Instruction 1 if you aredue a refund.You do not get an exemption for yourself. Puta zero in Exemption Box A.

If your spouse died during the year AND youfiled a joint federal return with your deceasedspouse, you may file your Maryland return asa married person.

➡

You do not get an exemption for yourself. Puta zero in Exemption Box A. You and yourspouse must file separate returns.

Each taxpayer must show his or her spouse’ssocial security number in the blank next tothe filing status box.

If you are not certain which filing status touse, figure your tax both ways to determinewhich status is best for you. See Instructions8 and 26(g) through (q).

If you are filing separately, see Instruction 8.If you are filing a joint return see SPECIALNOTE in Instruction 19.

If you are: Check the box for: Additional Information

If you and your spouse file a joint fed-eral return but are filing separate Marylandreturns according to Instruction 7, youshould report the income you would havereported had you filed a separate federalreturn. The income from jointly held securi-ties, property, etc., must be divided evenlybetween husband and wife.

If you itemized your deductions on thejoint federal return, one spouse may use thestandard deduction and the other spousemay claim their portion of the federal item-ized deductions. If both spouses choose to

itemize on their separate Maryland returns,then each spouse must determine whichdeductions pertain to him or her. The totalamount of itemized deductions for bothspouses cannot exceed the itemized deduc-tions on the federal return.

If you choose to use the standarddeduction method, use Worksheet 1 inInstruction 16.

Each spouse must claim his or herown personal exemption. Each spousemay allocate the dependent exemptions inany manner they choose. The total number

of exemptions claimed on each separatereturn may not exceed the total number ofexemptions claimed on the federal returnexcept for the additional exemptions forbeing 65 or over or blind.

Complete the remainder of the formusing the instructions for each line. Eachspouse should claim his or her own with-holding and other credits. Joint estimatedtax paid may be divided between thespouses in any manner provided the totalclaimed does not exceed the total estimat-ed tax paid.

8 Special instructions for married persons filing separately. If you and your spouse file a joint federal return but arefiling separate Maryland returns according to Instruction 7, you will need to follow the instructions below .

9 Part-year residents. If you began or ended legal residence in Maryland in 1997 go to Instruction 26.Military taxpayers. If you have non-Maryland military income go to Instruction 27.

4

EXEMPTIONS ALLOWED

You are permitted the same numberof exemptions which you are permitted onyour federal return; however, the exemptionamount is different on the Maryland return.Even if you are not required to file a federalreturn, the federal rules for exemptions stillapply to you. Refer to the federal incometax instructions for further information.

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 theamount of $1,000 each.

If “Other Dependents” are 65 or over,you also receive an extra exemption of$1,200 which is not permitted on the feder-al return. Complete the appropriate boxes.

Complete the exemption area on thefront of Form 502 or 503 to determine theamount of exemption allowance to subtracton line 58.

PART-YEAR RESIDENTS

You must prorate your exemptionsbased on percentage of your income sub-ject to Maryland tax. See Instruction 26.

10 Exemptions. Determine what exemptions you are entitled to, and complete the EXEMPTIONS area on the form.

11 Income and adjustments. Copy the figures for INCOME and ADJUSTMENTS TO INCOME from your federal returnonto lines 1–17 of Form 502.

Each line from line 1 to line 14 matchesan income line on the front of your federalForm 1040. Copy the amounts exactly ontoForm 502. You must report all of yourincome, including income earned outside ofMaryland. Copy the federal amounts exactly;changes in the federal amounts are madeunder Additions to Income (lines 18-22) andSubtractions from Income (lines 23-33).

ADDITIONAL INFORMATIONLine 2b. Tax-exempt interest income.

If you received any tax-exempt interest(state or municipal bond interest), report iton line 2b. Include any exempt-interest divi-

dends from a mutual fund. Do not reportinterest earned on your IRA or include anyof this interest in your federal adjustedgross income. Some of this interest whichis exempt for federal purposes may be tax-able for Maryland purposes. See Instruc-tion 12 (line 18).

Line 9b. Taxable amount of IRA distri-bution. The taxable amount is not eligiblefor the Maryland pension exclusion.

Line 9d. Taxable amount of total pen-sions and annuities. Fully taxable RR bene-fits (Tier II, supplemental, etc.) must beincluded on this line even though they areexempt from state tax. All RR benefits in-

cluded on this line should also be enteredon line 27 as a subtraction from income.

Line 13b. Taxable amount of socialsecurity and Tier 1 RR benefits. Partiallytaxable social security and Tier 1 RR bene-fits must be included on this line eventhough they are exempt from state tax.These benefits should also be entered online 27 as a subtraction from income.

Line 16. Copy the total of ADJUST-MENTS TO INCOME from your federalForm 1040. Examples of adjustments areIRA deductions and alimony paid. DO NOTINCLUDE FEDERAL EXEMPTIONS ORITEMIZED DEDUCTIONS ON THIS LINE.

12 Additions to income. Determine which Additions to Income apply to you. W rite the correct amounts on lines 18–21 ofForm 502. Instructions for each line:

Line 18. TAX-EXEMPT STATE ORLOCAL BOND INTEREST. Enter the inter-est included on line 2b from non-Marylandstate or local bonds or other obligations(less related expenses). This includesinterest from mutual funds which invest innon-Maryland state or local obligations.Interest earned on obligations of Marylandor any Maryland subdivision is exempt fromMaryland tax and should not be entered onthis line.

Line 19. TAX PREFERENCE ITEMS.If the total of your tax preference items isless than $10,000 ($20,000 for married tax-payers filing joint returns) this addition toincome does not apply to you. Use federalForm 6251 to determine your tax prefer-ence items (even if you are not required tofile Form 6251 with your federal return). Ifthe total of your tax preference items is$10,000 or more ($20,000 for married tax-payers filing joint returns) you must com-plete and attach Maryland Form 502TP.Copy the amount from line 5 of Form502TP onto line 19 of Form 502.

Line 20. LUMP SUM DISTRIBUTIONFROM A QUALIFIED RETIREMENTPLAN. If you received such a distribution,you will receive a Form 1099R showing theamounts distributed. You must report partof the lump sum distribution as an additionto income if you file federal Form 4972.

Use the LUMP SUM DISTRIBUTIONWORKSHEET to determine the amount ofyour addition.

Line 21. OTHER ADDITIONS TOINCOME. If one or more of these apply to

you, enter the total amount on line 21 andidentify each item using the code letter:

CODE LETTER

a. Part-year residents: losses or adjust-ments to federal income which wererealized or paid when you were a non-resident of Maryland. (Your total adjust-ments to income are shown on line 16of Form 502.)

b. Net additions to income from partner-ship investments.

c. Net additions to income from a trust asreported by the fiduciary.

d. S corporation taxes included on line 8 ofMaryland Form 502CR, Tax Credits forIncome Taxes Paid to Other States.(See instructions on the back of theForm 502CR.)

e. Eligible wages paid in the current yearto the extent allowed as a credit onForm 500CR, Business Tax Credits.

f. Oil percentage depletion allowanceclaimed under Section 613 of the Inter-nal Revenue Code.

g. Income exempt from federal tax by fed-eral law or treaty which is not exemptfrom Maryland tax.

h. Net operating loss deduction to theextent of a double benefit. Administra-tive Release No. 18 is available fromany office of the Comptroller.

i. Pickup contributions of a State retire-ment or pension system member. Thepickup amount will be stated separatelyon your W-2 wage statement. The taxon this portion of your wages is deferredfor federal but not for state purposes.

j. The amount claimed and allowed as adeduction for federal income tax pur-poses for expenses attributable to oper-ating a family day care home or a childcare center in Maryland without havingthe registration or license required bythe Family Law Article.

k. Eligible wages and child care expensespaid or provided for qualified employ-ment opportunity employees to the ex-tent allowed as a credit on Form 500CR,Business Tax Credits.

LUMP SUM DISTRIBUTION WORKSHEET

1. Ordinary income portion of distribution from Form 1099R reported on federal Form 4972 (taxable amount less capital gain amount) . . . .

2. 40% of capital gain portion of distribution from Form 1099R . . . . . . . .

3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Enter minimum distribution allowance from Form 4972 . . . . . . . . . . . .

5. Subtract line 4 from line 3. This is your addition to income for your lumpsum distribution. Enter on Form 502, line 20. If this amount is less thanzero, enter zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: If you were able to deduct the death benefit exclusion on Form 4972, allocate that exclusion betweenthe ordinary and capital gain portions of your distribution in the same ratio before completing this schedule.

$____________

$____________

$____________

$____________

$____________

▼

5

13 Subtractions from income. Determine which Subtractions from Income apply to you. You may not include the same income in more than one subtraction item. W rite the correct amounts on lines 23–32 of Form 502. Instructions foreach line:

Line 23. STATE TAX REFUNDS. Copyonto line 23 the amount of state or localincome tax refunds from line 4 of Form 502.

Line 24. CHILD CARE EXPENSES.You may subtract the cost of caring for yourdependents while you work. There is a lim-itation of $2,400 ($4,800 if two or moredependents receive care). Copy onto line24 the amount from line 3 of either federalForm 2441 or Form 1040A Schedule 2.

Line 25. INCOME FROM U.S. GOV-ERNMENT OBLIGATIONS. Enter intereston U.S. savings bonds and other U.S. obli-gations. Capital gains from the sale orexchange of U.S. obligations should beincluded on this line. Dividends from mutu-al funds which invest in U.S. governmentobligations are also exempt from state tax-ation. However, only that portion of the dividends attributable to interest or capitalgain from U.S. government obligations canbe subtracted.

You cannot subtract income from Government National Mortgage Associ-ation securities.

Line 26. PENSION EXCLUSION. Youmay be able to subtract some of your tax-able pension and retirement annuity income.This subtraction applies only if:a. You were 65 or over or totally disabled,

or your spouse was totally disabled, onthe last day of the tax year, AND

b. You included on your federal returnincome received as a pension, annuityor endowment from an “employee retire-ment system.” (An IRA, Keogh, or deferredcompensation plan does not qualify.)

Each spouse that receives taxablepension or annuity income and is 65 orover or totally disabled may be entitled tothis exclusion. In addition, if you receivetaxable pension or annuity income but youare not 65 or totally disabled, you may beentitled to this exclusion if your spouse istotally disabled. Complete a separate col-umn in the worksheet below for each spouse.Combine your allowable exclusion and enterthe total amount on line 26, Form 502.

To be considered totally disabled youmust have a mental or physical impairment

which prevents you from engaging in sub-stantial gainful activity. You must expect theimpairment to be of long, continued orindefinite duration or to result in your death.You must attach to your return a certifica-tion from a qualified physician stating thenature of your impairment and that you aretotally disabled. If you have previously sub-mitted a physician’s certification, just attachyour own statement that you are still totallydisabled and that a physician’s certificationwas submitted before.

Complete the pension exclusion work-sheet using total taxable pension and totalsocial security and railroad retirement bene-fits as if you were a full-year resident. Pro-rate the amount on line 5 by the numberof months of Maryland residence dividedby 12.

However, if you begin to receive yourpension during the tax year you became aMaryland resident, use a proration factor ofthe number of months you were a residentdivided by the number of months the pen-sion was received.

PENSION EXCLUSION COMPUTATION WORKSHEET

1. Net taxable pension and retirement annuity included as income (line 9d, Form 502) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Maximum allowable exclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Total benefits you received from social security and/or railroadretirement (Tier I and Tier II) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Tentative exclusion (Subtract line 3 from line 2.) (If less than 0, enter 0.)

5. Pension Exclusion (Write the smaller of line 1 or 4 here and on line 26, Form 502.) If you and your spouse both qualify for the pensionexclusion, combine your allowable exclusions and enter the totalamount on line 26, Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TAXPAYER A TAXPAYER B

$

$ 15,000 00

$

$

$

$ 1.

$ 15,000 00 2.

$ 3.

$ 4.

$ 5.

SPECIFIC INSTRUCTIONS

Line 1. Enter your net taxable pension and retirement annuity included as income on line 9d, Form 502.

Line 2. The maximum allowable exclusion is $15,000.

Line 3. Enter your total social security and/or railroad retirement benefits. Include all social security and/or railroad retire-ment 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 spousesreceived social security income but only one spouse received a pension, enter only the social security income ofthe 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.

NOTE: When both you and your spouse qualify for the pension exclusion, a separate column must be completed foreach spouse.

6

For example, Fred Taxpayer moved toMaryland on March 1. If he started toreceive his pension on March 1, he wouldprorate the pension exclusion by 10/10,which would mean he would be entitled tothe full pension exclusion. However, if hebegan to receive his pension on February 1,Fred would prorate his pension by 10/11.Please note that, in either case, the pro-ration factor may not exceed 1.

Complete the PENSION EXCLUSIONCOMPUTATION WORKSHEET on page 5.Copy the amount from line 5 of the work-sheet onto line 26 of Form 502.

Line 27. FEDERALLY TAXED SOCIALSECURITY AND RAILROAD RETIRE-MENT BENEFITS. If you included socialsecurity or Tier I railroad retirement benefitson line 13b or Tier II railroad retirementbenefits on line 9d of Form 502, then youmust include the total amount of such benefits on line 27.

Line 28. POVERTY LEVEL INCOME.Earned income received by certain tax-payers whose earned income and federaladjusted gross income are less than thepoverty level income for the number of

members of the household may be sub-tracted. Complete the POVERTY LEVELINCOME WORKSHEET to see if you qual-ify for this subtraction.

Line 29. NONRESIDENT INCOME. Ifyou began or ended your residence inMaryland during the year, you may subtractthe portion of your income received whenyou were not a resident of Maryland. SeeInstruction 26 for part-year residents andInstruction 27 for military personnel.

If your state of residence or your peri-od of Maryland residence was not thesame as that of your spouse and you fileda joint return, follow Instruction 26 (c)through (q).

Line 30. OTHER SUBTRACTIONSFROM INCOME. If one or more of these ap-ply to you, enter the total amount on line 30and identify each item using the code letter.

CODE LETTER

a. Pension and disability payments to firemen and policemen for job-relatedinjuries or disabilities (but not more thanthe amount of such payments included

in your total income, line 15).b. Net allowable subtractions from income

from partnership investments.c. Net subtractions from income reported

by a fiduciary.d. Distributions of accumulated income by

a fiduciary, if income tax has been paidby the fiduciary to the State (but notmore than the amount of such incomeincluded in your total income, line 15).

e. Profit from the sale or exchange of bondsissued by the State or local governmentsof Maryland.

f. Benefits received from a Keogh plan onwhich State income tax was paid prior to1967. Attach statement.

g. Amortized expenses, incurred prior toJanuary 1, 1997, for preserving andrehabilitating historic structures. Qualifi-cations and instructions are on MarylandForm 502H.

NOTE: For expenditures incurred afterDecember 31, 1996, see instruction 21(e).h. Amount of wages and salaries which

were not allowed as a businessexpense because you took the federalTargeted Jobs Credit.

▼

Number ofExemptions on Federal

Return

1

2

3

4

5

6

7

8

IncomeLevel

$ 7,890

$10,610

$13,330

$16,050

$18,770

$21,490

$24,210

$26,930

POVERTYINCOME

GUIDELINES

If you have more than 8 exemp-tions, add $2,720 to the lastincome level for each additionalexemption.

POVERTY LEVEL INCOME WORKSHEETIf you checked filing status 4 or 7 on your Maryland return, you are not eligible for this subtraction.

1a. Enter your federal adjusted gross income from line 17 of Form 502 . . . .$_____________

b. Enter any additions to income from line 22 of Form 502 . . . . . . . . . . . . . .$_____________

c. Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the total of your salary, wages, tips and otheremployee compensation, and net profit from self-employment. This is determined by adding the amountson lines 1, 6 and 11 of Form 502 (Do not include a farmor business loss.) Also include your distributive share ofpartnership or S corporation income from line 10 . . . . .

3. Find the number of exemptions in the chart that is thesame as the number of exemptions entered on your fed-eral tax return. Enter the income level that correspondsto the exemption number . . . . . . . . . . . . . . . . . . . . . . .

4. Is the amount on line 3 larger than the amount on line 1c?

l Yes – Go to step 5.

l No – You do not qualify for the subtraction.

5. Is the amount on line 3 larger than the amount on line 2?

l Yes – Enter the amount from line 2 here and on line 28of your Form 502.

l No – You do not qualify for the subtraction.

$_____________

$_____________

$_____________

$_____________

q. MILITARY OVERSEASINCOME WORKSHEET

1. ENTER the amount of military pay attributable to service outside the U.S., but, if greater than $15,000, enter $15,000 . . . . . . . . . . . . . . . .$__________

2. ENTER total military pay received during the taxable year . . . . .$__________

3. Maximum subtraction . .$__________

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 any subtraction. INCLUDE this amount on line 30 of Form 502 . . . . . . . . . . . . . . . . . .$__________

15,000.00

v. MILITARY RETIREMENTINCOME WORKSHEET

1. ENTER your military retirement income. If more than $2,500, enter $2,500 . . . . . . . . . . . . . . . . .$__________

2. ENTER your federal adjusted gross income . .$__________

3. SUBTRACT this amount from the amount on line 2 . . . .$__________

4. ENTER the difference between line 2 and 3. If less than zero (0) enter zero (0) . . . . . . .$__________

5. MULTIPLY the amount on line 4 by 50% (.50) . . . . . . . . . . . . . . . . .$__________

6. SUBTRACT the amount on line 5 from the amount on line 1. INCLUDE this amount on line 30 of Form 502 . .$__________

17,500.00

7

i. Expenses up to $5,000 incurred by ablind person for a reader, or up to$1,000 incurred by an employer for areader for a blind employee.

j. Expenses incurred for reforestation ortimber stand improvement of commer-cial forest land. Qualifications and in-structions are on Form DNR-393, avail-able from the Department of NaturalResources, telephone (410) 260-8531.

k. The amount added to taxable incomefor the use of an official vehicle by amember of a state, county or localpolice or fire department. The amountis stated separately on your W-2 form.

l. Up to $3,000 in expenses incurred byparents who adopt a child with specialneeds through a public or nonprofitadoption agency and up to $2,000 inexpenses incurred by parents whoadopt a child without special needs.

m. Purchase and installation costs of cer-tain conservation tillage equipment ascertified by the Maryland Departmentof Agriculture. Attach a copy of thecertification.

n. Deductible artist’s contribution. Attacha copy of Maryland Form 502AC.

o. Payment received by a volunteer undera fire, rescue, or ambulance personnellength of service award program thatis funded by any county or municipalcorporation of the State.

p. The value of farm products you donatedto a gleaning cooperative as certified by

the Maryland Department of Agriculture.Attach a copy of the certification.

q. Up to $15,000 of military pay that youreceived while in the active service ofany branch of the armed forces andwhich is attributable to service outsidethe boundaries of the U.S. or its posses-sions. To compute the subtraction, followthe directions on the MILITARY OVER-SEAS INCOME WORKSHEET below. Ifyour total military pay exceeds $30,000,you do not qualify for the subtraction.

r. Unreimbursed vehicle travel expenses for:1. a volunteer fire company;2. service as a volunteer for a chari-

table organization whose principalpurpose is to provide medical, healthor nutritional care; AND

3. assistance (other than providingtransportation to and from the school)for handicapped students at a Marylandcommunity college.

Attach Maryland Form 502V to claimthis subtraction from income.

s. Amount of pickup contribution shown onForm 1099R from the state retirement orpension systems included in federaladjusted gross income. The subtraction islimited to the amount of pickup contribu-tion stated on the 1099R or the pension,whichever is less. Excess contributionmay be carried forward to the next year.

t. The amount of interest and dividendincome of a dependent child which the

parent has elected to include in the par-ent’s federal adjusted gross incomeunder Internal Revenue Code Section1(g)(7).

u. Payments received from the State ofMaryland under Title 12 Subtitle 2 of theReal Property Article. (Relocaton andassistance payments)

v. Up to $2,500 of military retirementincome received by a qualifying individ-ual during the taxable year. To qualifyyou must be at least 55 years old on the last day of the taxable year and you must have been an enlisted mem-ber of the military at the time of retire-ment. To compute the subtraction, fol-low the directions on the MILITARYRETIREMENT INCOME WORKSHEET.If your federal adjusted gross incomeexceeds $22,500, you do not qualifyfor the subtraction.

w. $3,000 for each taxpayer who is aqualifying volunteer fire, rescue, or emer-gency medical services member as certi-fied by a Maryland fire, rescue, or emer-gency medical services organization.Attach a copy of the certification report.

Line 32. TWO-INCOME SUBTRAC-TION. You may subtract up to $1,200 ifboth spouses have any income subject to Maryland tax and you file a joint return.To compute the subtraction complete the TWO-INCOME MARRIED COUPLESUBTRACTION WORKSHEET on the next page.

15 Figure your Maryland adjusted gross income. (Line numbers 37 to 50 are not used.) Complete lines 51–55, usingthe figures from the front of the form. Line 55 is your Maryland adjusted gross income.

TWO-INCOME MARRIED COUPLE SUBTRACTION WORKSHEET

1. ENTER the portion of federal adjusted gross income from line 17 of Form 502 attributable to each spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. ENTER the portion of additions to income from line 22 of Form 502 attributable to each spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. ADD lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. ENTER the portion of subtractions from income from line 31 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 herebut not less than zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. ENTER $1,200 or the amount on line 6, whichever is less. . . . . . . . . . . . . . . . . . . . . . . . .

ENTER the amount on line 7 on line 32 of Form 502.

(a) you (b) your spouse

14 Itemized deductions. If you figure your tax by the ITEMIZED DEDUCTION METHOD, complete lines 34 to 36 on Maryland Form 502. (See Instruction 16 to see if you will use the ITEMIZED DEDUCTION METHOD.)

USE FEDERAL FORM 1040 SCHEDULE ATo use the ITEMIZED DEDUCTION

METHOD, you must itemize your deduc-tions on your federal return and com-plete federal Form 1040 Schedule A.Copy the amount from Schedule A, line 28,Total Itemized Deductions, on line 34 of

Form 502. Complete lines 35-36 followinginstructions on the form.

You are not required to itemize deduc-tions on your Maryland return simplybecause you itemized on your federalreturn. Figure your tax each way to deter-mine which method is best for you.

NOTE: Certain high-income taxpayersare required to reduce their federal item-ized deductions. If you had to reduce yourtotal federal itemized deductions, use theworksheet below to calculate the amount ofstate and local taxes to be entered on line35 of Form 502.

ITEMIZED DEDUCTION WORKSHEET(To be used only by high-income taxpayers who were required to reduce their federal itemized deductions)

1. ENTER the amount from line 28 of federal Schedule A. . . . . . . . . . . . . . . . . . . . . . . .$_______________

2. ENTER the total of lines 4, 9, 14, 18, 19, 26, and 27 of federal Schedule A. . . . . . . . .$_______________

3. DIVIDE line 1 by line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_______________

4. ENTER the amount of state and local income taxes from line 5 of federal Schedule A. . . .$_______________

5. MULTIPLY line 4 by line 3. This is the amount you must subtract on line 35 of Form 502. . .$_______________

8

16 Figure your Maryland taxable income. To find your taxable income you must subtract either the standard deduc -tion from a worksheet below or the itemized deductions you have entered on line 36 of your return. The ITEMIZEDDEDUCTION METHOD will lower your taxes if you have enough deductions. If you are not certain about which method touse, figure your tax both ways to determine which method is best for you. Check the box on line 56 to show whichmethod you will use. Follow these instructions:

9

STANDARD DEDUCTION METHOD(Check the box on line 56)

The STANDARD DEDUCTIONMETHOD gives you a standard deductionof 15% of Maryland adjusted gross income(line 55) with minimums of $1,500 and$3,000 and maximums of $2,000 and$4,000, depending on your filing status.Use the worksheet on this page for your filing status to figure your standard deduc-tion. Write the result on line 56. Then followthe instructions for EXEMPTIONS.

ITEMIZED DEDUCTION METHOD(Check the box on line 56)

You may itemize your deductions onlyif you itemized deductions on your federalreturn. See Instruction 14 for completinglines 34-36 of Form 502. Copy the amountfrom line 36 onto line 56.

You are not required to itemize deduc-tions on your Maryland return simplybecause you itemized on your federalreturn. Figure your tax each way to deter-mine which method is best for you.

EXEMPTIONSAfter completing the Exemption Area

on your Form 502 or Form 503, enter thetotal exemption amount on line 58. Line 59will be your Maryland taxable income.

PART-YEAR RESIDENTS ANDNONRESIDENT MILITARY TAXPAYERS

You must adjust your standard or item-ized deductions and exemptions. If you area part-year resident, see Instruction 26. Ifyou are a nonresident military member fil-ing a joint return with your civilian spouse,see Instruction 27.

Figure your standard deduction

If your filing status is:

• Single

• Married filing separatelyor

• Dependent taxpayer

Use Worksheet 1, below.

Worksheet 1▼

• Married filing jointly

• Head of householdor

• Qualifying widow(er)

Use Worksheet 2, below.

Worksheet 2▼

If your income online 55 is between:

Your standarddeduction is:

$1 - 10,000 . . . . . . . . . . . . . . . . . . . . . . . .$ _______

If your income on line 55 is between $10,000-13,333

Enter income from line 55: . . . . . . . . . . . . .$ _______

Multiply by 15 percent (.15) . . . . . . . . . . . . .X _______

This is your standard deduction . . . . . . . . . .$ _______

$13,333 or over . . . . . . . . . . . . . . . . . . . . .$ _______

Enter your standard deduction on line 56.

or

orIf your income online 55 is:


If your income online 55 is between:


$1 - 20,000 . . . . . . . . . . . . . . . . . . . . . . . .$ _______

If your income on line 55 is between $20,000-26,667

Enter income from line 55: . . . . . . . . . . . . .$ _______

Multiply by 15 percent (.15) . . . . . . . . . . . . .X _______

This is your standard deduction . . . . . . . . . .$ _______

$26,667 or over . . . . . . . . . . . . . . . . . . . . .$ _______

Enter your standard deduction on line 56.

or

orIf your income online 55 is:


1,500

.15

2,000

3,000

.15

4,000

17 Figure your Maryland tax. You must use the tax table if your taxable income is less than $100,000.

Find the income range in the tax tablethat applies to the amount you reported online 59 of your return. Find the Maryland

tax corresponding to your income range.Enter the tax amount on line 60 of yourreturn. If your taxable income on line 59 is

$100,000 or more, use the Maryland TaxComputation Worksheet at the end of thetax table.

10

18 Earned income credit. You may claim a credit on line 61 equal to one-half of the earned income credit on your federal return.

If you claimed an earned income crediton your federal return, then you may claimone-half (50%) of the federal credit on yourMaryland return. Write one-half the federalcredit on line 61 of Form 502. If the amounton line 61 is greater than the amount on

line 60, put zero on line 62a.If you are a part-year resident (see

Instruction 26), you must prorate yourearned income credit on the basis of thenumber of months you were a resident.

Unlike the federal earned income credit,

your Maryland credit cannot give you a refundgreater than the amount of tax withheld.

If you filed a joint federal return, but aseparate Maryland return, you may claim acombined total of up to one-half the federalcredit.

19 Local income tax. Maryland counties and Baltimore City may levy an income tax which is up to 60% of the Stateincome tax. Use the LOCAL TAX RATE CHART and the LOCAL TAX WORKSHEET to figure your local income tax. Use thecounty (or Baltimore City) you resided in on the last day of the tax year and which you showed in the box at the top ofForm 502 or 503. Military taxpayers should refer to Instruction 27.

SPECIAL NOTE: If you and yourspouse were domiciled in different taxingjurisdictions, you should file separate Mary-land returns even though you filed a jointfederal 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 juris-dictions in the county, city, town or special

taxing area block on the front of Form 502.If the local tax rates are the same,

enter the total local tax on line 62b from thelocal tax worksheet and attach a statementshowing the local tax for each jurisdictionbased on the ratio of each spouse’s incometo the Maryland adjusted gross income. Alsonote the words “separate jurisdictions” online 62b.

If the local tax rates are different,calculate the local tax separately using theappropriate worksheet for each spousebased on the ratio of each spouse’sincome to the Maryland adjusted grossincome. Enter the combined local tax online 62b of Form 502. Note the words “sep-arate jurisdictions” on line 62b. Attach astatement showing your calculations.

LOCAL TAX RATE CHART

Subdivision Rate Subdivision Rate

Baltimore City 50% Harford County 50%Allegany County 60% Howard County 50%Anne Arundel County 50% Kent County 50%Baltimore County 55% Montgomery County 60%Calvert County 50% Prince George’s County 60%Caroline County 60% Queen Anne’s County 55%Carroll County 58% St. Mary’s County 60%Cecil County 50% Somerset County 60%Charles County 50% Talbot County 40%Dorchester County 50% Washington County 50%Frederick County 50% Wicomico County 60%Garrett County 50% Worcester County 30%

LOCAL TAX WORKSHEET

1. ENTER the Maryland tax from line 62a of Form 502 or 503 . .$__________

2. ENTER the local tax rate from chart. Change the percent to a decimal (Example: 50% = .50) . . . . . .X__________

3. MULTIPLY line 1 by line 2. This is your local income tax. Copy this amount onto line 62b of Form 502 or 503 . . . . . . . .$__________

Total Maryland tax, local tax and contributions. Add your adjusted Maryland tax from line 62a and your localincome tax from line 62b and enter on line 62c. Add any contribution amounts from boxes 63a and 63b and enter thetotal on line 63. Enter the total of lines 62c and 63 on line 64.

CHESAPEAKE BA Y AND ENDANGERED SPECIES FUNDYou may contribute any amount you

wish to this fund. The amount contributedwill reduce your refund or increase yourbalance due. See page 27 of this packetfor additional information.

FAIR CAMPAIGN FINANCING FUNDYou may contribute any amount you

wish up to $500 ($1,000 if you file a jointreturn). The amount contributed will reduceyour refund or increase your balance due.

IMPORTANT: If there are not sufficientcredits (lines 65-68) or other payments tosatisfy your tax and the contribution youhave designated, the contribution amountswill be reduced. If you have enteredamounts for contribution to both funds, anyreduction will be applied proportionately.

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Taxes paid and credits. Write your taxes paid and credits on lines 65-68. Instructions for each line:

Line 65. Write the total Maryland stateand local tax withheld as shown on thewage and tax statements (Forms W-2, W-2Gor 1099) you have received. Add up theamounts identified as Maryland tax with-held on each form and write the total online 65. Attach Forms W-2, W-2G and 1099to your return if Maryland tax is withheld.

IMPORTANT: Your wage and taxstatements contain many numbers. Besure you add only the amounts identifiedas Maryland tax withheld.

Line 66. Enter on line 66 the total of:a. Maryland estimated tax payments,b. Amount of overpayment applied from

1996 return, AND

c. Payment made with a request for anautomatic extension of time to file your1997 return. (See the instructions onForm 502E in this tax booklet.)

NOTE: Estimated tax payments arerequired if you expect to receive anyincome (like pensions, business income,capital gains, lottery, etc.) from which notax or not enough Maryland tax will be with-held. Read the instructions on the back ofForm 502D, DECLARATION OF ESTIMAT-ED MARYLAND INCOME TAX.

Line 67. If you are entitled to credit for taxes paid to another state, completeand attach Form 502CR. Copy the amountfrom line 8 of Form 502CR onto line 67 of

Form 502. See instructions on Form 502CR.

NOTE: You must attach a copy ofForm 502CR and a copy of the tax returnfiled in the other state. If these are notattached, no credit will be allowed.

Line 68. Business tax credits areallowed against the tax for the followingexpenses:

a. Certain wages paid to qualifying em-ployees in an officially designated enter-prise zone, as established by the Mary-land Department of Labor, Licensing andRegulation. For additional informationregarding enterprise zones and locations,contact that Department.

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b. Certain wages paid to qualifying employ-ment opportunity employees and expens-es incurred to provide or pay for approvedday care services for a child or children ofan employment opportunity employee recip-ient as certified by the Maryland Depart-ment of Labor, Licensing and Regulation.

NOTE: If you claim a business taxcredit for either items (a) or (b) or both, anaddition to income must be included on line21. See Instruction 12.c. Certain wages paid to qualified employ-

ees or $1,000 or $1,500 times the num-ber of qualified employees. This creditapplies to those business entities thathave been certified by the Secretary ofBusiness and Economic Developmentas having created 60 qualified positionsor 30 high-paying qualified positions.

d. Certain expenses provided for under theClean Fuel Vehicle Tax Credit program

to purchase alternative fuel and electricvehicles and for certain property in-stalled on a vehicle for the purpose ofpermitting the vehicle to be propelled bycertain alternative fuels may be eligiblefor a tax credit based on the amountallowed for federal purposes.

e. 10% of your qualified rehabilitationexpenditures as certified by the Mary-land Historical Trust. Qualifications andinstructions are on Form 502H.

NOTE: If you must complete Form500CR to claim a business tax credit, enterthe credit amount from Form 502H onForm 500CR.

For additional information regard -ing any of the above income tax credits,see the instructions provided for Form500CR, Business T ax Credits. Form500CR is available from the MarylandRevenue Administration Division.

f. A qualifying cogenerator, as determinedunder the Public Utility Regulatory PoliciesAct of 1978, may be eligible for a creditagainst the State income tax for the pur-chase of Maryland-mined coal.

g. Individuals certified by Baltimore City orBaltimore County as qualified for theneighborhood preservation credit mayclaim a credit equal to the property tax credit granted by Baltimore City or Baltimore County. Attach a copy of thecertification.

Enter the amount of your credit on line68 and check the appropriate box. If youqualify for both business and rehabilitationtax credits and the neighborhood preserva-tion credit, add the allowable credit fromForm 500CR and the neighborhood preser-vation credit, enter the total on line 68 andcheck both boxes.

Overpayment or balance due. Calculate the Balance Due (line 70) or Overpayment (line 71). Read instructions underUNDERPAYMENT OF ESTIMATED TAX and then go to BALANCE DUE or OVERPAYMENT.

UNDERPAYMENT OF ESTIMATED TAXIf you had income from which tax was

not withheld or did not have enough tax with-held during the year, you may have owedan estimated tax. All taxpayers should referto Form 502UP (in this booklet) to deter-mine if they owe interest because they paidtoo little estimated tax during the year.

If you owe interest, then completeForm 502UP and write the amount of inter-est (line 18 of Form 502UP) on line 74.Attach Form 502UP.

Generally, you do not owe interest if:a. You owe less than $250 tax on income

which is not subject to Maryland with-holding, OR

b. Each current year payment, made

quarterly as required, is equal to or morethan one-fourth of last year’s taxes, OR

c. You made quarterly payments during theyear which equal 90% of this year’s tax.

Special rules apply if your grossincome from farming or fishing is at leasttwo-thirds of your total estimated grossincome. See the back of Form 502UP foradditional information and instructions forclaiming this exemption from interest.

BALANCE DUEIf you have a balance due on line 70,

add this amount to any amount on line 74.Put the total on line 75. Pay this amount(unless it is less than $1.00). Go to Instruc-tions 23 and 24 regarding signatures,attachments and mailing.

OVERPAYMENTIf you have an overpayment on line 71,

the Revenue Administration Division willrefund any amount of $1.00 or more. If youwant part or all of your overpaymentapplied to your 1998 estimated tax, thenwrite the amount you want applied on line72. If you must pay interest for underpay-ment of estimated tax, enter the amount ofinterest from line 18 of Form 502UP on line74. Subtract lines 72 and 74 from youroverpayment (line 71). This is the amountof your refund. Write this amount on line73. No refunds of less than $1.00 will besent. Go to Instructions 23 and 24 regard-ing signatures, attachments and mailing.

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Signature, telephone numbers, code number and attachments. Sign and date your return and enter your telephone numbers. Be sure to attach all required forms, schedules and statements.

SIGNATURESYou must sign your return. Both hus-

band and wife must sign a joint return. Yoursignature(s) signify that your return, includ-ing all attachments, is, to the best of yourknowledge and belief, true, correct andcomplete, under the penalties of perjury.

If a power of attorney is necessary,complete federal Form 2848 and attach toyour return.

TAX PREPARERSIf another person prepared your return,

that person must also sign the return. The

preparer declares that the return is basedon all information required to be reported ofwhich the preparer has knowledge, underthe penalties of perjury.

CODE NUMBERIf your gross income from farming or

fishing is at least two-thirds of your totalestimated gross income or if other specialcircumstances apply, you may be exemptfrom the interest for underpayment of esti-mated tax. Refer to Form 502UP for addi-tional information. If you are exempt, enterthe appropriate code (300, 301, 302) in the

code number box located to the right of thesignature area.

ATTACHMENTSBe sure to attach wage and tax state-

ments (Form W-2, W-2G and 1099) to thefront of your return if Maryland tax is withheld. Also attach all forms, schedulesand statements required by these instruc-tions. Place your check or money order ontop of your wage and tax statements andfasten with one staple on the front of yourtax return.

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Mailing instructions and deadlines.

MAILING INSTRUCTIONSMail your return in the gold envelope

provided in this booklet. If the gold enve-lope is lost, mail your return to:

Comptroller of the TreasuryRevenue Administration DivisionAnnapolis, Maryland 21411-0001

If you use a private delivery service,see page 16.

PAYMENT INSTRUCTIONS

Make your check or money order pay-able to “Comptroller of the Treasury.” Useblue or black ink. Do not use red ink. Putyour social security number, type of taxand year of tax being paid, on your check.Mark an “X” in the box for “PaymentEnclosed” on the gold envelope. DO NOTSEND CASH.

DUE DATEReturns must be mailed by April 15,

1998, for calendar year taxpayers. Personsfiling on a fiscal-year basis should seeInstruction 25.

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Fiscal year. You must file your Maryland return using the same tax year and the same basis (cash or accrual) as youused on your federal return.

To file a fiscal year return, completethe Fiscal Year information at the top ofForm 502, and print “FY” in bold letters in theupper left hand corner of the form. When-

ever the term “tax year” appears in theseinstructions, fiscal year taxpayers shouldunderstand the term to mean “fiscal year.”Use the 1997 forms in this package for fiscal

years which end during calendar year 1998.Fiscal year returns are due on the 15th

day of the 4th month following the close ofthe fiscal year.

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26 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 ofMaryland. The following instructions describe the adjustments which must be made for a part-year resident return andreturns filed by certain military taxpayers (see Instruction 27) and married couples who file a joint return when onespouse is not a resident of Maryland.

a. You must file Form 502; you cannot useForm 503.

b. Whenever the term “tax year” is used inthese instructions, it means that portionof the year in which you were a resident of Maryland. If you began residence inMaryland in 1997, the last day of the“tax year” was December 31, 1997. Ifyou ended residence in Maryland in1997, the last day of the “tax year” wasthe day before you established resi-dence in another state.

c. Complete the name and address infor-mation at the top of the Form 502.

d. Complete the county, city, town or tax-ing area information using Instruction 6.Use the county, city, town or taxing areaof which you were a resident on the lastday of your Maryland residence.

e. Complete the filing status area usingthe same filing status that you used onyour federal return. Married coupleswho file joint federal returns may fileseparate Maryland returns under certain circumstances. See Instruction 7.If you are a dependent taxpayer, use filing status 7.

f. Complete the EXEMPTIONS area. Youcan claim the same number of exemp-tions that were claimed on your federalreturn. Additional exemptions areallowed for age and blindness for Mary-land purposes which will be computedin this area.

g. Complete the PART-YEAR RESI-DENTS area on the front of Form 502.Check the box and show the dates ofresidence in Maryland. Certain militarytaxpayers following these instructionsshould check the box and write “MILI-TARY” in the dates of residence area.Married taxpayers with different taxableperiods should follow the remainder ofthis instruction and write “different tax-able periods” in the dates of residencearea if they file a joint Maryland return.Married taxpayers who file a joint returnwhen one spouse is not a resident ofMaryland should check the part-yearresident box and enter the name andthe other state of residence of the non-resident spouse.

h. Complete the INCOME AND ADJUST-MENTS FROM FEDERAL RETURNarea (lines 1–17). You must report allincome in this area exactly as it is listedon your federal return.

i. Complete the ADDITIONS TO INCOMEarea using Instruction 12. If you hadlosses or adjustments to income onyour federal return, write on line 21those loss or adjustment items whichwere realized or paid when you werenot a resident of Maryland. (Your totaladjustments to income are shown online 16.)

j. Complete the SUBTRACTIONS FROMINCOME area using Instruction 13. Youmay include only subtractions fromincome that apply to income subjectto Maryland tax. Include on line 29 anyincome received during the part of theyear when you were not a resident ofMaryland.

k. Transfer the totals from lines 17, 22 and33 to the back of the form on the appro-priate lines and follow the line instruc-tions to calculate Maryland adjustedgross income (line 55).

l. You must adjust your standard or item-ized deductions and exemptions basedon the percentage of your income sub-ject to Maryland tax. Complete theworksheet below to figure the per-centage of Maryland income to totalincome. The factor cannot exceed 1(100%). If the amount on line 51 is zero or a negative amount, your factoris 1 (100%). Another method of allocat-ing itemized deductions may be allowedif you receive written approval prior tothe filing of your return.

m. If you itemize deductions, completelines 34–36. Prorate the itemizeddeductions using the following formula:

NET MARYLAND MARYLANDITEMIZED INCOME = ITEMIZED

DEDUCTIONS FACTOR DEDUCTIONS

m. Enter the prorated amount on line 56 ofForm 502.

n. If you are not itemizing deductions, youmust use the standard deduction. Thestandard deduction must be prorated

using the Maryland income factor. Cal-culate the full standard deduction usinga worksheet in Instruction 16. Proratethe standard deduction using the follow-ing formula:

FULL MARYLAND PRORATEDSTANDARD INCOME = STANDARD

DEDUCTION FACTOR DEDUCTION


o. The value of your exemptions (line 58)must be prorated using the Marylandincome factor. Prorate the exemptionamount using the following formula:

TOTAL MARYLAND PRORATEDEXEMPTION INCOME = EXEMPTION

AMOUNT FACTOR AMOUNT


p. You must prorate your earned incomecredit (if any) on the basis of the num-ber of months you were a resident. Pro-rate the earned income credit using thefollowing formula:1⁄2 FEDERAL PRORATED

EARNED MONTHS EARNEDINCOME 3 OF 4 12 = INCOMECREDIT RESIDENCE CREDIT


q. Complete the remainder of the formusing the line instructions.

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3

3

MARYLAND INCOME FACTOR

1. Enter amount from line 55 of Form 502 $_________

2. Enter amount from line 51 of Form 502 $_________

3. Divide line 1 above byline 2. Carry this amount to at least 2 decimal places. The factor cannot exceed1 (100%). If greater than1, enter 1. _________

EXTENSION OF TIME TO FILEUse Form 502E to request an auto-

matic extension of the time to file your

1997 return. Filing this form extends thetime to file your return, but does not extendthe time to pay your taxes. Payment of the

expected tax due is required with Form502E by April 15, 1998.

Special instructions for military taxpayers.27

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1—with military income only

2—with military income and other income outside Maryland

3—with military and other income earned in Maryland, single or withan unemployed civilian spouse

4—with military income, and civilian spouse employed in Maryland,residing in Maryland less than six months

5—with military income, and civilian spouse with any income residingin Maryland more than six months

6—with military income and other income in Maryland and civilianspouse with any income residing in Maryland for more than sixmonths

7—both spouses in the military and not domiciled in Maryland andone or both have Maryland income

Not required to file a Maryland return.

Not required to file a Maryland return.

Must file a nonresident return (Form 505), reporting total income,subtracting military pay, unearned and non-Maryland income, thencomputing the tax on Maryland earned income only. Deductions andexemptions must be apportioned using the ratio of Maryland incometo federal adjusted gross income.

Military person and civilian spouse must file a joint nonresidentreturn (Form 505), subtracting military pay, unearned and non-Maryland income, computing the tax on Maryland income only.Deductions and exemptions must be apportioned using the ratio ofMaryland income to federal adjusted gross income.

The civilian taxpayer becomes a statutory resident because of resi-dency in Maryland more than six months of the taxable year and thecouple may file a joint resident return (Form 502) or the civilianspouse may file a separate resident return. If the civilian spouse filesa separate resident return, the military spouse is not required to file a Maryland return. If you are not certain which filing status to use, figure your tax both ways to determine which status is best for you.

If the civilian spouse files a separate resident return, see Instruc-tion 8. If the couple files a joint return, report your federal adjustedgross income on your Maryland return. Subtract military pay and themilitary taxpayer’s portion of any investment income (interest, divi-dends, etc.) from the joint federal adjusted gross income. See Instruc-tion 26 (c) through (k) in the resident booklet.

The Maryland tax is then computed based on the balance of thetotal income. The standard deduction or itemized deductions andexemptions must be adjusted using the ratio of Maryland adjustedgross income to federal adjusted gross income. In this situation,Worksheet A on the next page should be used to compute theamount of itemized deductions and the allowable exemptions.

The civilian taxpayer becomes a statutory resident because of resi-dency for more than six months of the taxable year. The militaryspouse remains a nonresident for purposes of Maryland taxation. Themilitary taxpayer may file a separate nonresident return (Form 505)and the civilian spouse may file a separate resident return (Form502). (See Instruction 8.) However, if the couple chooses to file a jointresident return (Form 502):

• The military taxpayer’s Maryland income is not subject to thelocal tax. (Enter the word “MILITARY” on line 62b.)

• Standard or itemized deductions and exemptions must beadjusted, using a ratio of Maryland adjusted gross income tofederal adjusted gross income.

• The local tax must be adjusted using Worksheet B. In this situation, Worksheets A and B should be used to computethe adjustment to the standard deduction or itemized deduc-tions and exemptions and to compute the local tax for thecivilian taxpayer.

Must file a joint nonresident return. Exemptions and the standarddeduction or itemized deductions must be adjusted.

Military personnel should be aware that there may be provisions for tax credits granted either by Maryland or another state. See Maryland Form502CR and instructions. Read carefully the instructions provided by the state of legal residence for any possible credits allowed by that state.

1—without overseas pay

2—with overseas pay

Must file a resident return (Form 502 or 503) and report all incomefrom all sources, wherever earned. You must calculate the local por-tion of the tax regardless of whether you were stationed in Marylandor not. The location of your legal residence determines which countyshould be entered on Form 502. See Instructions 6 and 19.

Same as above, may subtract up to $15,000 in military pay earnedoutside U.S. boundaries or possessions, depending upon totalincome.

Military personnel who are legal residents of Maryland

Military personnel who are legal residents of another state

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Military Worksheet ATo be used to adjust the standard deduction or itemized deductions and exemption amount

for nonresident military personnel filing jointly with resident civilian taxpayer.

1. ENTER federal adjusted gross income from line 17 of Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

2. ENTER Maryland adjusted gross income from line 55 of Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

3. DIVIDE line 2 by line 1; carry to 2 decimal places (not to exceed 100%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

4. ENTER the total standard deduction from the appropriate standard deduction worksheet in Instruction 16 of the resident tax booklet or itemized deductions from line 36 of Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

5. MULTIPLY line 4 by the factor on line 3. This is your adjusted standard deduction or itemized deductions. ENTER on line 56 of Form 502 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

6. ENTER the total exemption amount from the “EXEMPTIONS” area on the front of Form 502 (line E). . . . . . . . . .$_____________

7. MULTIPLY line 6 by the factor on line 3. If this is less than $1,200 enter $1,200. ENTER this amount on line 58 of Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

Military Worksheet B(Complete lines 51-62(a) on Form 502 before doing this worksheet)

To be used to calculate the local income tax of the resident civilian taxpayer filingjointly with the nonresident military taxpayer having Maryland income.

1. ENTER Maryland adjusted gross income from line 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

2. ENTER income of civilian taxpayer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

3. DIVIDE line 2 by line 1; carry to 2 decimal places (not to exceed 100%). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

4. ENTER the amount of state tax from line 62a on Form 502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_____________

5. MULTIPLY line 4 by line 3 and ENTER this amount on line 1 of the local tax worksheet in Instruction 19 of the instruction book. Also enter the word “MILITARY” on line 62b of Form 502. . . . . . . . . . . . . . . . . . . . . . . .$_____________

28 Filing return of deceased taxpayer. Do not use the preprinted label. Special instructions for the return of a taxpayerwho died during the tax year:

FILING THE RETURN

If an individual required to file an income tax return dies, the final income taxreturn shall be filed:

a. by the personal representative of the individual’s estate;

b. if there is no personal representative, bythe decedent’s surviving spouse; or

c. jointly by the personal representatives of each if both husband and wife are deceased.

JOINT RETURN

If the spouse of the deceased taxpay-er filed a joint federal return with the dece-dent, then a joint Maryland return must befiled.

The word “DECEASED” and the dateof death should be written after the dece-dent’s name at the top of the form. Thename and position of any person, otherthan the surviving spouse, filing the returnshould be clearly noted on the form. Attacha copy of the Letters of Administration or, ifthe return is filed solely by the survivingspouse, attach a death certificate.

ALL OTHER RETURNS

If the return is filed by the personalrepresentative, write the words “Estate of”before the decedent’s first name and thedate of death after the last name. Thename and position of the person filing the return should be clearly noted on the form. Attach a copy of the Letters of Administration.

If there is no personal representative,write the word “deceased” and the date ofdeath after the decedent’s last name. Thename and position of the person filing thereturn should be clearly noted on the form.Attach a copy of federal Form 1310.

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Amended returns. If you need to change a return which you have already filed, or if the Internal Revenue Servicechanges your return, you must file an amended return.

FILING AN AMENDED RETURN

You must file an amended return tomake certain changes on your originalreturn. These include changes in income,filing status, amount of deductions, thenumber of exemptions, and the amount of Additions to Income and Subtractionsfrom Income.

Use Form 502X to file an amendedreturn.

CHANGES IN YOUR FEDERAL TAX

If the Internal Revenue Service makesany changes on your federal return, youmust notify the State of Maryland. Sendnotification to the Maryland RevenueAdministration Division within 90 days ofthe final determination of the changes bythe IRS.

If you file an amended federal returnwhich changes your Maryland return, youmust file an amended Maryland return.

IF YOUR ORIGINAL RETURNSHOWED A REFUND

If you expect a refund from your origi-nal return, do not file an amended returnuntil you have received your refund check.Then cash the check; do not return it. Ifyour amended return shows a smallerrefund, send a check for the difference withthe amended return. If your amendedreturn shows a larger refund, the RevenueAdministration Division will issue an addi-tional refund check.

ADDITIONAL INFORMATIONDo not file an amended return until

sufficient time has passed to allow the orig-inal return to be processed. For currentyear returns, allow at least six weeks.

Generally, you must file your claim forrefund within three years from the dateyour original return was filed or within twoyears from the date the tax was paid,whichever is later. A return filed early isconsidered filed on the date it was due.

A claim for refund based on a federal netoperating loss carryback must be filed withinthree years from the due date of the returnfor the tax year of the net operating loss.

If the claim for refund resulted from afederal adjustment or final decision of afederal court which is more than threeyears from the date of filing the return ormore than two years from the time the taxwas paid, a claim for refund must be filedwithin one year from the date of the adjust-ment or final decision.

If the claim for refund resulted from anotification received from another state forincome taxes due which is more than threeyears from the date of filing the return ormore than two years from the time the tax was paid, a claim for refund resultingfrom a credit for taxes paid to that statemust be filed within one year of the date ofthe notification.

No refund for less than $1.00 will beissued. No payment of less than $1.00 isrequired.

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Privacy act information.

The Tax-General Article of the Anno-tated Code of Maryland authorizes theRevenue Administration Division to requestinformation on tax returns to administer theincome tax laws of Maryland, includingdetermination and collection of correcttaxes. Code Section 10-804 says that you must include your social security num-ber on what you file. This is so we knowwho you are and can process your returnand papers.

If you fail to provide all or part of therequested information, then exemptions,exclusions, credits, deductions, or adjust-ments may be disallowed and you mayowe more tax. In addition, the law providespenalties for failing to supply informationrequired by law or regulations.

You may look at any records held by theRevenue Administration Division which con-tain personal information about you. Youmay inspect such records, and you have

certain rights to amend or correct them.As authorized by law, information fur-

nished to the Revenue Administration Divi-sion may be given to the United StatesInternal Revenue Service, a proper officialof any state that exchanges tax informationwith Maryland, and to an officer of thisState having a right to the information inthat officer’s official capacity. The informa-tion may be obtained in accordance with aproper legislative or judicial order.

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What you should send us . . .✓A Maryland income tax return. (Form 123, 502, or 503)

✓W-2s showing Maryland tax withheld.

✓A check or money order payable to Comptroller of the Treasury if you have a balance due. Be sure to write your social security number on your check or money order.

✓Maryland schedules that may be required according to the instructions if you claim certain credits or subtractions. (502CR, 500CR, 502H, 502TP, 502UP, 502V)

✓A copy of the tax return you filed in the other state if you’re claiming credit on Form 502CR.

✓ IMPORTANT: Please keep copies of all federal forms and schedules and any other documents that may be required later to substantiate your Maryland return. Also, be sure to keep a copy of your Maryland income tax return.

Don’t send us . . .✗ Any federal forms or schedules.

✗ Any forms or statements that we have not requested because they will not be retained.

How to assemble your Maryland return

If you send your return by a private delivery service . . .Maryland accepts returns delivered by private companies approved by the IRS. You mustuse approved overnight one- or two-day service. For details, see “Notice on Use of a PrivateDelivery Service” on the Comptroller’s website at www.comp.state.md.us , order document5140 from Index 2 from the Forms-by-Fax system by calling 410-974-FAXX, or call TaxpayerService at 410-974-3981 from central Maryland or 1-800-MD TAXES from elsewhere. If youuse a private delivery service, you must provide the carrier with our street address:

1 2 3 1 9 9 7

5 0 3 1 9 9 7

5 0 2 1 9 9 6

Dosend yourMarylandform(s)

5 0 2 1 9 9 7

or

or

500CR 1997502CR 1997

w-2 1997

5 0 2 1 9 9 7

5 0 3 1 9 9 7

w-2 1997

1 2 3 1 9 9 7

w-2 1997

Check ormoney order

Check ormoney order

one staple

one staple one staple

Form 502 Form 503 Form 123

Comptroller of the TreasuryRevenue Administration Bldg.110 Carroll StreetAnnapolis, MD 21411

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Individual income tax formsMTT Maryland tax table 1221123 Special refund request for single residents not required to file 1201502 Resident individual income tax return (long form) 1202

Instructions 1-6 general 1222Instructions 7-8 filing status 1223Instructions 10-12 exemptions, adjustments and additions 1224Instruction 13 subtractions 1225Instructions 14-16 deductions 1226Instructions 18-20 earned income credit, local income tax and contributions 1227Instructions 21-22 credits, refunds and balance due 1228Instruction 26 part-year residents 1229Instruction 27 military taxpayers 1230Instructions 28-29 deceased taxpayers and amended returns 1231

502AC Subtraction for contribution of artwork 1204502CR Credit for taxes paid to another state 1205502D Individual declaration of estimated tax 1206502E Individual application for extension of time to file 1207502H Subtraction of expenses for preservation of historic property 1208502INJ Injured spouse claim form 1209502TP Computation of tax preference income 1210502UP Computation of interest due for underpayment of individual estimated income tax 1211502V Use of vehicle for charitable purposes 1212502X Amended individual income tax return and instructions 1213503 Resident individual income tax return (short form) 1203504 Fiduciary income tax return and instructions 1214504D Fiduciary declaration of estimated tax 1215504E Fiduciary application for extension of time to file 1216505 Nonresident individual income tax return 1217

Nonresident instructions 1218515 Special nonresident individual local income tax return 1219515INST Instructions for special nonresident individual local income tax return 1220Tax Tip 50 Families and Maryland income taxes 5000Tax Tip 51 Senior citizens and Maryland income taxes 5001Tax Tip 52 Were you a resident in Maryland for part of the year? 5002Tax Tip 53 Civil service retirees and Maryland income taxes 5003Tax Tip 54 Should you pay estimated tax to Maryland? 5004Tax Tip 55 Filing facts for military personnel and their families 5005Tax Tip 56 When you live in one state and work in another 5006Other A brief look at Maryland taxes 3001

Corporation income tax forms500 Corporation income tax return and instructions 2108500CR Business tax credits 2112500D Corporation estimated income tax return 2109500E Corporation application for extension of time to file 2110500UP Underpayment of estimated income tax by corporations and pass-through entities 2113500X Amended corporation income tax return and instructions 2111510 Pass-through entity income tax return and instructions 2114510D Pass-through entity estimated income tax return 2115510E Pass-through entity application for extension of time to file 2116Other Opening a new business in Maryland? 4013

These forms and pamphlets, as well as individual tax booklets, nonresident individual tax booklets, corporation tax bookletsand pass-through entity tax booklets, may also be obtained from the comptroller’s website at www.comp.state.md.us or anyof the taxpayer service offices listed on the back cover of the individual tax booklet. To obtain documents from Forms-by-Faxcall 410-974-3299. Refer to the back cover of this booklet for more information.

Maryland Forms and Information PamphletsFor a complete list of state tax forms and instructions, see the comptroller’s website at www.comp.state.md.us.

Use the four-digit code numbers to obtain the following documents by calling Forms-by-Fax at 410-974-3299.

Form Number Description Forms-by-Fax Number

1997 MARYLAND TAX TABLE

Continued on Next Page

INSTRUCTIONS:1. Find the income range that applies to the amount you reported on line 59 of your return.2. Find the Maryland tax corresponding to your income range.3. Enter the tax amount on line 60 of your return.4. This table does not include the local income tax.5. If your taxable income on line 59 is $100,000 or more, use the Maryland Tax Computation Worksheet at the end of the tax table.

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

50 75 1 3,000 3,050 91 6,000 6,050 241 9,000 9,050 391 12,000 12,050 54175 100 2 3,050 3,100 94 6,050 6,100 244 9,050 9,100 394 12,050 12,100 544

100 150 3 3,100 3,150 96 6,100 6,150 246 9,100 9,150 396 12,100 12,150 546150 200 4 3,150 3,200 99 6,150 6,200 249 9,150 9,200 399 12,150 12,200 549200 250 5 3,200 3,250 101 6,200 6,250 251 9,200 9,250 401 12,200 12,250 551

250 300 6 3,250 3,300 104 6,250 6,300 254 9,250 9,300 404 12,250 12,300 554300 350 7 3,300 3,350 106 6,300 6,350 256 9,300 9,350 406 12,300 12,350 556350 400 8 3,350 3,400 109 6,350 6,400 259 9,350 9,400 409 12,350 12,400 559400 450 9 3,400 3,450 111 6,400 6,450 261 9,400 9,450 411 12,400 12,450 561450 500 10 3,450 3,500 114 6,450 6,500 264 9,450 9,500 414 12,450 12,500 564

500 550 11 3,500 3,550 116 6,500 6,550 266 9,500 9,550 416 12,500 12,550 566550 600 12 3,550 3,600 119 6,550 6,600 269 9,550 9,600 419 12,550 12,600 569600 650 13 3,600 3,650 121 6,600 6,650 271 9,600 9,650 421 12,600 12,650 571650 700 14 3,650 3,700 124 6,650 6,700 274 9,650 9,700 424 12,650 12,700 574700 750 15 3,700 3,750 126 6,700 6,750 276 9,700 9,750 426 12,700 12,750 576

750 800 16 3,750 3,800 129 6,750 6,800 279 9,750 9,800 429 12,750 12,800 579800 850 17 3,800 3,850 131 6,800 6,850 281 9,800 9,850 431 12,800 12,850 581850 900 18 3,850 3,900 134 6,850 6,900 284 9,850 9,900 434 12,850 12,900 584900 950 19 3,900 3,950 136 6,900 6,950 286 9,900 9,950 436 12,900 12,950 586950 1,000 20 3,950 4,000 139 6,950 7,000 289 9,950 10,000 439 12,950 13,000 589

1,000 4,000 7,000 10,000 13,000

1,000 1,050 21 4,000 4,050 141 7,000 7,050 291 10,000 10,050 441 13,000 13,050 5911,050 1,100 22 4,050 4,100 144 7,050 7,100 294 10,050 10,100 444 13,050 13,100 5941,100 1,150 24 4,100 4,150 146 7,100 7,150 296 10,100 10,150 446 13,100 13,150 5961,150 1,200 25 4,150 4,200 149 7,150 7,200 299 10,150 10,200 449 13,150 13,200 5991,200 1,250 27 4,200 4,250 151 7,200 7,250 301 10,200 10,250 451 13,200 13,250 601

1,250 1,300 28 4,250 4,300 154 7,250 7,300 304 10,250 10,300 454 13,250 13,300 6041,300 1,350 30 4,300 4,350 156 7,300 7,350 306 10,300 10,350 456 13,300 13,350 6061,350 1,400 31 4,350 4,400 159 7,350 7,400 309 10,350 10,400 459 13,350 13,400 6091,400 1,450 33 4,400 4,450 161 7,400 7,450 311 10,400 10,450 461 13,400 13,450 6111,450 1,500 34 4,450 4,500 164 7,450 7,500 314 10,450 10,500 464 13,450 13,500 614

1,500 1,550 36 4,500 4,550 166 7,500 7,550 316 10,500 10,550 466 13,500 13,550 6161,550 1,600 37 4,550 4,600 169 7,550 7,600 319 10,550 10,600 469 13,550 13,600 6191,600 1,650 39 4,600 4,650 171 7,600 7,650 321 10,600 10,650 471 13,600 13,650 6211,650 1,700 40 4,650 4,700 174 7,650 7,700 324 10,650 10,700 474 13,650 13,700 6241,700 1,750 42 4,700 4,750 176 7,700 7,750 326 10,700 10,750 476 13,700 13,750 626

1,750 1,800 43 4,750 4,800 179 7,750 7,800 329 10,750 10,800 479 13,750 13,800 6291,800 1,850 45 4,800 4,850 181 7,800 7,850 331 10,800 10,850 481 13,800 13,850 6311,850 1,900 46 4,850 4,900 184 7,850 7,900 334 10,850 10,900 484 13,850 13,900 6341,900 1,950 48 4,900 4,950 186 7,900 7,950 336 10,900 10,950 486 13,900 13,950 6361,950 2,000 49 4,950 5,000 189 7,950 8,000 339 10,950 11,000 489 13,950 14,000 639

If your income from line 59 is . . .

Atleast

Butlessthan

YourMarylandtax is . . .


Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan


2,000 5,000 8,000 11,000 14,000

2,000 2,050 51 5,000 5,050 191 8,000 8,050 341 11,000 11,050 491 14,000 14,050 6412,050 2,100 53 5,050 5,100 194 8,050 8,100 344 11,050 11,100 494 14,050 14,100 6442,100 2,150 55 5,100 5,150 196 8,100 8,150 346 11,100 11,150 496 14,100 14,150 6462,150 2,200 57 5,150 5,200 199 8,150 8,200 349 11,150 11,200 499 14,150 14,200 6492,200 2,250 59 5,200 5,250 201 8,200 8,250 351 11,200 11,250 501 14,200 14,250 651

2,250 2,300 61 5,250 5,300 204 8,250 8,300 354 11,250 11,300 504 14,250 14,300 6542,300 2,350 63 5,300 5,350 206 8,300 8,350 356 11,300 11,350 506 14,300 14,350 6562,350 2,400 65 5,350 5,400 209 8,350 8,400 359 11,350 11,400 509 14,350 14,400 6592,400 2,450 67 5,400 5,450 211 8,400 8,450 361 11,400 11,450 511 14,400 14,450 6612,450 2,500 69 5,450 5,500 214 8,450 8,500 364 11,450 11,500 514 14,450 14,500 664

2,500 2,550 71 5,500 5,550 216 8,500 8,550 366 11,500 11,550 516 14,500 14,550 6662,550 2,600 73 5,550 5,600 219 8,550 8,600 369 11,550 11,600 519 14,550 14,600 6692,600 2,650 75 5,600 5,650 221 8,600 8,650 371 11,600 11,650 521 14,600 14,650 6712,650 2,700 77 5,650 5,700 224 8,650 8,700 374 11,650 11,700 524 14,650 14,700 6742,700 2,750 79 5,700 5,750 226 8,700 8,750 376 11,700 11,750 526 14,700 14,750 676

2,750 2,800 81 5,750 5,800 229 8,750 8,800 379 11,750 11,800 529 14,750 14,800 6792,800 2,850 83 5,800 5,850 231 8,800 8,850 381 11,800 11,850 531 14,800 14,850 6812,850 2,900 85 5,850 5,900 234 8,850 8,900 384 11,850 11,900 534 14,850 14,900 6842,900 2,950 87 5,900 5,950 236 8,900 8,950 386 11,900 11,950 536 14,900 14,950 6862,950 3,000 89 5,950 6,000 239 8,950 9,000 389 11,950 12,000 539 14,950 15,000 689

18

$1,000 $1,050 $1,00

1997 MARYLAND TAX TABLEContinued:

15,000 18,000 21,000 24,000 27,000

15,000 15,050 691 18,000 18,050 841 21,000 21,050 991 24,000 24,050 1,141 27,000 27,050 1,29115,050 15,100 694 18,050 18,100 844 21,050 21,100 994 24,050 24,100 1,144 27,050 27,100 1,29415,100 15,150 696 18,100 18,150 846 21,100 21,150 996 24,100 24,150 1,146 27,100 27,150 1,29615,150 15,200 699 18,150 18,200 849 21,150 21,200 999 24,150 24,200 1,149 27,150 27,200 1,29915,200 15,250 701 18,200 18,250 851 21,200 21,250 1,001 24,200 24,250 1,151 27,200 27,250 1,301

15,250 15,300 704 18,250 18,300 854 21,250 21,300 1,004 24,250 24,300 1,154 27,250 27,300 1,30415,300 15,350 706 18,300 18,350 856 21,300 21,350 1,006 24,300 24,350 1,156 27,300 27,350 1,30615,350 15,400 709 18,350 18,400 859 21,350 21,400 1,009 24,350 24,400 1,159 27,350 27,400 1,30915,400 15,450 711 18,400 18,450 861 21,400 21,450 1,011 24,400 24,450 1,161 27,400 27,450 1,31115,450 15,500 714 18,450 18,500 864 21,450 21,500 1,014 24,450 24,500 1,164 27,450 27,500 1,314

15,500 15,550 716 18,500 18,550 866 21,500 21,550 1,016 24,500 24,550 1,166 27,500 27,550 1,31615,550 15,600 719 18,550 18,600 869 21,550 21,600 1,019 24,550 24,600 1,169 27,550 27,600 1,31915,600 15,650 721 18,600 18,650 871 21,600 21,650 1,021 24,600 24,650 1,171 27,600 27,650 1,32115,650 15,700 724 18,650 18,700 874 21,650 21,700 1,024 24,650 24,700 1,174 27,650 27,700 1,32415,700 15,750 726 18,700 18,750 876 21,700 21,750 1,026 24,700 24,750 1,176 27,700 27,750 1,326

15,750 15,800 729 18,750 18,800 879 21,750 21,800 1,029 24,750 24,800 1,179 27,750 27,800 1,32915,800 15,850 731 18,800 18,850 881 21,800 21,850 1,031 24,800 24,850 1,181 27,800 27,850 1,33115,850 15,900 734 18,850 18,900 884 21,850 21,900 1,034 24,850 24,900 1,184 27,850 27,900 1,33415,900 15,950 736 18,900 18,950 886 21,900 21,950 1,036 24,900 24,950 1,186 27,900 27,950 1,33615,950 16,000 739 18,950 19,000 889 21,950 22,000 1,039 24,950 25,000 1,189 27,950 28,000 1,339

16,000 19,000 22,000 25,000 28,000

16,000 16,050 741 19,000 19,050 891 22,000 22,050 1,041 25,000 25,050 1,191 28,000 28,050 1,34116,050 16,100 744 19,050 19,100 894 22,050 22,100 1,044 25,050 25,100 1,194 28,050 28,100 1,34416,100 16,150 746 19,100 19,150 896 22,100 22,150 1,046 25,100 25,150 1,196 28,100 28,150 1,34616,150 16,200 749 19,150 19,200 899 22,150 22,200 1,049 25,150 25,200 1,199 28,150 28,200 1,34916,200 16,250 751 19,200 19,250 901 22,200 22,250 1,051 25,200 25,250 1,201 28,200 28,250 1,351

16,250 16,300 754 19,250 19,300 904 22,250 22,300 1,054 25,250 25,300 1,204 28,250 28,300 1,35416,300 16,350 756 19,300 19,350 906 22,300 22,350 1,056 25,300 25,350 1,206 28,300 28,350 1,35616,350 16,400 759 19,350 19,400 909 22,350 22,400 1,059 25,350 25,400 1,209 28,350 28,400 1,35916,400 16,450 761 19,400 19,450 911 22,400 22,450 1,061 25,400 25,450 1,211 28,400 28,450 1,36116,450 16,500 764 19,450 19,500 914 22,450 22,500 1,064 25,450 25,500 1,214 28,450 28,500 1,364

16,500 16,550 766 19,500 19,550 916 22,500 22,550 1,066 25,500 25,550 1,216 28,500 28,550 1,36616,550 16,600 769 19,550 19,600 919 22,550 22,600 1,069 25,550 25,600 1,219 28,550 28,600 1,36916,600 16,650 771 19,600 19,650 921 22,600 22,650 1,071 25,600 25,650 1,221 28,600 28,650 1,37116,650 16,700 774 19,650 19,700 924 22,650 22,700 1,074 25,650 25,700 1,224 28,650 28,700 1,37416,700 16,750 776 19,700 19,750 926 22,700 22,750 1,076 25,700 25,750 1,226 28,700 28,750 1,376

16,750 16,800 779 19,750 19,800 929 22,750 22,800 1,079 25,750 25,800 1,229 28,750 28,800 1,37916,800 16,850 781 19,800 19,850 931 22,800 22,850 1,081 25,800 25,850 1,231 28,800 28,850 1,38116,850 16,900 784 19,850 19,900 934 22,850 22,900 1,084 25,850 25,900 1,234 28,850 28,900 1,38416,900 16,950 786 19,900 19,950 936 22,900 22,950 1,086 25,900 25,950 1,236 28,900 28,950 1,38616,950 17,000 789 19,950 20,000 939 22,950 23,000 1,089 25,950 26,000 1,239 28,950 29,000 1,389


Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan



Atleast

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17,000 20,000 23,000 26,000 29,000

17,000 17,050 791 20,000 20,050 941 23,000 23,050 1,091 26,000 26,050 1,241 29,000 29,050 1,39117,050 17,100 794 20,050 20,100 944 23,050 23,100 1,094 26,050 26,100 1,244 29,050 29,100 1,39417,100 17,150 796 20,100 20,150 946 23,100 23,150 1,096 26,100 26,150 1,246 29,100 29,150 1,39617,150 17,200 799 20,150 20,200 949 23,150 23,200 1,099 26,150 26,200 1,249 29,150 29,200 1,39917,200 17,250 801 20,200 20,250 951 23,200 23,250 1,101 26,200 26,250 1,251 29,200 29,250 1,401

17,250 17,300 804 20,250 20,300 954 23,250 23,300 1,104 26,250 26,300 1,254 29,250 29,300 1,40417,300 17,350 806 20,300 20,350 956 23,300 23,350 1,106 26,300 26,350 1,256 29,300 29,350 1,40617,350 17,400 809 20,350 20,400 959 23,350 23,400 1,109 26,350 26,400 1,259 29,350 29,400 1,40917,400 17,450 811 20,400 20,450 961 23,400 23,450 1,111 26,400 26,450 1,261 29,400 29,450 1,41117,450 17,500 814 20,450 20,500 964 23,450 23,500 1,114 26,450 26,500 1,264 29,450 29,500 1,414

17,500 17,550 816 20,500 20,550 966 23,500 23,550 1,116 26,500 26,550 1,266 29,500 29,550 1,41617,550 17,600 819 20,550 20,600 969 23,550 23,600 1,119 26,550 26,600 1,269 29,550 29,600 1,41917,600 17,650 821 20,600 20,650 971 23,600 23,650 1,121 26,600 26,650 1,271 29,600 29,650 1,42117,650 17,700 824 20,650 20,700 974 23,650 23,700 1,124 26,650 26,700 1,274 29,650 29,700 1,42417,700 17,750 826 20,700 20,750 976 23,700 23,750 1,126 26,700 26,750 1,276 29,700 29,750 1,426

17,750 17,800 829 20,750 20,800 979 23,750 23,800 1,129 26,750 26,800 1,279 29,750 29,800 1,42917,800 17,850 831 20,800 20,850 981 23,800 23,850 1,131 26,800 26,850 1,281 29,800 29,850 1,43117,850 17,900 834 20,850 20,900 984 23,850 23,900 1,134 26,850 26,900 1,284 29,850 29,900 1,43417,900 17,950 836 20,900 20,950 986 23,900 23,950 1,136 26,900 26,950 1,286 29,900 29,950 1,43617,950 18,000 839 20,950 21,000 989 23,950 24,000 1,139 26,950 27,000 1,289 29,950 30,000 1,439

Continued on Next Page 19


30,000 33,000 36,000 39,000 42,000

30,000 30,050 1,441 33,000 33,050 1,591 36,000 36,050 1,741 39,000 39,050 1,891 42,000 42,050 2,04130,050 30,100 1,444 33,050 33,100 1,594 36,050 36,100 1,744 39,050 39,100 1,894 42,050 42,100 2,04430,100 30,150 1,446 33,100 33,150 1,596 36,100 36,150 1,746 39,100 39,150 1,896 42,100 42,150 2,04630,150 30,200 1,449 33,150 33,200 1,599 36,150 36,200 1,749 39,150 39,200 1,899 42,150 42,200 2,04930,200 30,250 1,451 33,200 33,250 1,601 36,200 36,250 1,751 39,200 39,250 1,901 42,200 42,250 2,051

30,250 30,300 1,454 33,250 33,300 1,604 36,250 36,300 1,754 39,250 39,300 1,904 42,250 42,300 2,05430,300 30,350 1,456 33,300 33,350 1,606 36,300 36,350 1,756 39,300 39,350 1,906 42,300 42,350 2,05630,350 30,400 1,459 33,350 33,400 1,609 36,350 36,400 1,759 39,350 39,400 1,909 42,350 42,400 2,05930,400 30,450 1,461 33,400 33,450 1,611 36,400 36,450 1,761 39,400 39,450 1,911 42,400 42,450 2,06130,450 30,500 1,464 33,450 33,500 1,614 36,450 36,500 1,764 39,450 39,500 1,914 42,450 42,500 2,064

30,500 30,550 1,466 33,500 33,550 1,616 36,500 36,550 1,766 39,500 39,550 1,916 42,500 42,550 2,06630,550 30,600 1,469 33,550 33,600 1,619 36,550 36,600 1,769 39,550 39,600 1,919 42,550 42,600 2,06930,600 30,650 1,471 33,600 33,650 1,621 36,600 36,650 1,771 39,600 39,650 1,921 42,600 42,650 2,07130,650 30,700 1,474 33,650 33,700 1,624 36,650 36,700 1,774 39,650 39,700 1,924 42,650 42,700 2,07430,700 30,750 1,476 33,700 33,750 1,626 36,700 36,750 1,776 39,700 39,750 1,926 42,700 42,750 2,076

30,750 30,800 1,479 33,750 33,800 1,629 36,750 36,800 1,779 39,750 39,800 1,929 42,750 42,800 2,07930,800 30,850 1,481 33,800 33,850 1,631 36,800 36,850 1,781 39,800 39,850 1,931 42,800 42,850 2,08130,850 30,900 1,484 33,850 33,900 1,634 36,850 36,900 1,784 39,850 39,900 1,934 42,850 42,900 2,08430,900 30,950 1,486 33,900 33,950 1,636 36,900 36,950 1,786 39,900 39,950 1,936 42,900 42,950 2,08630,950 31,000 1,489 33,950 34,000 1,639 36,950 37,000 1,789 39,950 40,000 1,939 42,950 43,000 2,089

31,000 34,000 37,000 40,000 43,000

31,000 31,050 1,491 34,000 34,050 1,641 37,000 37,050 1,791 40,000 40,050 1,941 43,000 43,050 2,09131,050 31,100 1,494 34,050 34,100 1,644 37,050 37,100 1,794 40,050 40,100 1,944 43,050 43,100 2,09431,100 31,150 1,496 34,100 34,150 1,646 37,100 37,150 1,796 40,100 40,150 1,946 43,100 43,150 2,09631,150 31,200 1,499 34,150 34,200 1,649 37,150 37,200 1,799 40,150 40,200 1,949 43,150 43,200 2,09931,200 31,250 1,501 34,200 34,250 1,651 37,200 37,250 1,801 40,200 40,250 1,951 43,200 43,250 2,101

31,250 31,300 1,504 34,250 34,300 1,654 37,250 37,300 1,804 40,250 40,300 1,954 43,250 43,300 2,10431,300 31,350 1,506 34,300 34,350 1,656 37,300 37,350 1,806 40,300 40,350 1,956 43,300 43,350 2,10631,350 31,400 1,509 34,350 34,400 1,659 37,350 37,400 1,809 40,350 40,400 1,959 43,350 43,400 2,10931,400 31,450 1,511 34,400 34,450 1,661 37,400 37,450 1,811 40,400 40,450 1,961 43,400 43,450 2,11131,450 31,500 1,514 34,450 34,500 1,664 37,450 37,500 1,814 40,450 40,500 1,964 43,450 43,500 2,114

31,500 31,550 1,516 34,500 34,550 1,666 37,500 37,550 1,816 40,500 40,550 1,966 43,500 43,550 2,11631,550 31,600 1,519 34,550 34,600 1,669 37,550 37,600 1,819 40,550 40,600 1,969 43,550 43,600 2,11931,600 31,650 1,521 34,600 34,650 1,671 37,600 37,650 1,821 40,600 40,650 1,971 43,600 43,650 2,12131,650 31,700 1,524 34,650 34,700 1,674 37,650 37,700 1,824 40,650 40,700 1,974 43,650 43,700 2,12431,700 31,750 1,526 34,700 34,750 1,676 37,700 37,750 1,826 40,700 40,750 1,976 43,700 43,750 2,126

31,750 31,800 1,529 34,750 34,800 1,679 37,750 37,800 1,829 40,750 40,800 1,979 43,750 43,800 2,12931,800 31,850 1,531 34,800 34,850 1,681 37,800 37,850 1,831 40,800 40,850 1,981 43,800 43,850 2,13131,850 31,900 1,534 34,850 34,900 1,684 37,850 37,900 1,834 40,850 40,900 1,984 43,850 43,900 2,13431,900 31,950 1,536 34,900 34,950 1,686 37,900 37,950 1,836 40,900 40,950 1,986 43,900 43,950 2,13631,950 32,000 1,539 34,950 35,000 1,689 37,950 38,000 1,839 40,950 41,000 1,989 43,950 44,000 2,139


Atleast

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Atleast

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Atleast

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Atleast

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Atleast

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32,000 35,000 38,000 41,000 44,000

32,000 32,050 1,541 35,000 35,050 1,691 38,000 38,050 1,841 41,000 41,050 1,991 44,000 44,050 2,14132,050 32,100 1,544 35,050 35,100 1,694 38,050 38,100 1,844 41,050 41,100 1,994 44,050 44,100 2,14432,100 32,150 1,546 35,100 35,150 1,696 38,100 38,150 1,846 41,100 41,150 1,996 44,100 44,150 2,14632,150 32,200 1,549 35,150 35,200 1,699 38,150 38,200 1,849 41,150 41,200 1,999 44,150 44,200 2,14932,200 32,250 1,551 35,200 35,250 1,701 38,200 38,250 1,851 41,200 41,250 2,001 44,200 44,250 2,151

32,250 32,300 1,554 35,250 35,300 1,704 38,250 38,300 1,854 41,250 41,300 2,004 44,250 44,300 2,15432,300 32,350 1,556 35,300 35,350 1,706 38,300 38,350 1,856 41,300 41,350 2,006 44,300 44,350 2,15632,350 32,400 1,559 35,350 35,400 1,709 38,350 38,400 1,859 41,350 41,400 2,009 44,350 44,400 2,15932,400 32,450 1,561 35,400 35,450 1,711 38,400 38,450 1,861 41,400 41,450 2,011 44,400 44,450 2,16132,450 32,500 1,564 35,450 35,500 1,714 38,450 38,500 1,864 41,450 41,500 2,014 44,450 44,500 2,164

32,500 32,550 1,566 35,500 35,550 1,716 38,500 38,550 1,866 41,500 41,550 2,016 44,500 44,550 2,16632,550 32,600 1,569 35,550 35,600 1,719 38,550 38,600 1,869 41,550 41,600 2,019 44,550 44,600 2,16932,600 32,650 1,571 35,600 35,650 1,721 38,600 38,650 1,871 41,600 41,650 2,021 44,600 44,650 2,17132,650 32,700 1,574 35,650 35,700 1,724 38,650 38,700 1,874 41,650 41,700 2,024 44,650 44,700 2,17432,700 32,750 1,576 35,700 35,750 1,726 38,700 38,750 1,876 41,700 41,750 2,026 44,700 44,750 2,176

32,750 32,800 1,579 35,750 35,800 1,729 38,750 38,800 1,879 41,750 41,800 2,029 44,750 44,800 2,17932,800 32,850 1,581 35,800 35,850 1,731 38,800 38,850 1,881 41,800 41,850 2,031 44,800 44,850 2,18132,850 32,900 1,584 35,850 35,900 1,734 38,850 38,900 1,884 41,850 41,900 2,034 44,850 44,900 2,18432,900 32,950 1,586 35,900 35,950 1,736 38,900 38,950 1,886 41,900 41,950 2,036 44,900 44,950 2,18632,950 33,000 1,589 35,950 36,000 1,739 38,950 39,000 1,889 41,950 42,000 2,039 44,950 45,000 2,189

Continued on Next Page20


45,000 48,000 51,000 54,000 57,000

45,000 45,050 2,191 48,000 48,050 2,341 51,000 51,050 2,491 54,000 54,050 2,641 57,000 57,050 2,79145,050 45,100 2,194 48,050 48,100 2,344 51,050 51,100 2,494 54,050 54,100 2,644 57,050 57,100 2,79445,100 45,150 2,196 48,100 48,150 2,346 51,100 51,150 2,496 54,100 54,150 2,646 57,100 57,150 2,79645,150 45,200 2,199 48,150 48,200 2,349 51,150 51,200 2,499 54,150 54,200 2,649 57,150 57,200 2,79945,200 45,250 2,201 48,200 48,250 2,351 51,200 51,250 2,501 54,200 54,250 2,651 57,200 57,250 2,801

45,250 45,300 2,204 48,250 48,300 2,354 51,250 51,300 2,504 54,250 54,300 2,654 57,250 57,300 2,80445,300 45,350 2,206 48,300 48,350 2,356 51,300 51,350 2,506 54,300 54,350 2,656 57,300 57,350 2,80645,350 45,400 2,209 48,350 48,400 2,359 51,350 51,400 2,509 54,350 54,400 2,659 57,350 57,400 2,80945,400 45,450 2,211 48,400 48,450 2,361 51,400 51,450 2,511 54,400 54,450 2,661 57,400 57,450 2,81145,450 45,500 2,214 48,450 48,500 2,364 51,450 51,500 2,514 54,450 54,500 2,664 57,450 57,500 2,814

45,500 45,550 2,216 48,500 48,550 2,366 51,500 51,550 2,516 54,500 54,550 2,666 57,500 57,550 2,81645,550 45,600 2,219 48,550 48,600 2,369 51,550 51,600 2,519 54,550 54,600 2,669 57,550 57,600 2,81945,600 45,650 2,221 48,600 48,650 2,371 51,600 51,650 2,521 54,600 54,650 2,671 57,600 57,650 2,82145,650 45,700 2,224 48,650 48,700 2,374 51,650 51,700 2,524 54,650 54,700 2,674 57,650 57,700 2,82445,700 45,750 2,226 48,700 48,750 2,376 51,700 51,750 2,526 54,700 54,750 2,676 57,700 57,750 2,826

45,750 45,800 2,229 48,750 48,800 2,379 51,750 51,800 2,529 54,750 54,800 2,679 57,750 57,800 2,82945,800 45,850 2,231 48,800 48,850 2,381 51,800 51,850 2,531 54,800 54,850 2,681 57,800 57,850 2,83145,850 45,900 2,234 48,850 48,900 2,384 51,850 51,900 2,534 54,850 54,900 2,684 57,850 57,900 2,83445,900 45,950 2,236 48,900 48,950 2,386 51,900 51,950 2,536 54,900 54,950 2,686 57,900 57,950 2,83645,950 46,000 2,239 48,950 49,000 2,389 51,950 52,000 2,539 54,950 55,000 2,689 57,950 58,000 2,839

46,000 49,000 52,000 55,000 58,000

46,000 46,050 2,241 49,000 49,050 2,391 52,000 52,050 2,541 55,000 55,050 2,691 58,000 58,050 2,84146,050 46,100 2,244 49,050 49,100 2,394 52,050 52,100 2,544 55,050 55,100 2,694 58,050 58,100 2,84446,100 46,150 2,246 49,100 49,150 2,396 52,100 52,150 2,546 55,100 55,150 2,696 58,100 58,150 2,84646,150 46,200 2,249 49,150 49,200 2,399 52,150 52,200 2,549 55,150 55,200 2,699 58,150 58,200 2,84946,200 46,250 2,251 49,200 49,250 2,401 52,200 52,250 2,551 55,200 55,250 2,701 58,200 58,250 2,851

46,250 46,300 2,254 49,250 49,300 2,404 52,250 52,300 2,554 55,250 55,300 2,704 58,250 58,300 2,85446,300 46,350 2,256 49,300 49,350 2,406 52,300 52,350 2,556 55,300 55,350 2,706 58,300 58,350 2,85646,350 46,400 2,259 49,350 49,400 2,409 52,350 52,400 2,559 55,350 55,400 2,709 58,350 58,400 2,85946,400 46,450 2,261 49,400 49,450 2,411 52,400 52,450 2,561 55,400 55,450 2,711 58,400 58,450 2,86146,450 46,500 2,264 49,450 49,500 2,414 52,450 52,500 2,564 55,450 55,500 2,714 58,450 58,500 2,864

46,500 46,550 2,266 49,500 49,550 2,416 52,500 52,550 2,566 55,500 55,550 2,716 58,500 58,550 2,86646,550 46,600 2,269 49,550 49,600 2,419 52,550 52,600 2,569 55,550 55,600 2,719 58,550 58,600 2,86946,600 46,650 2,271 49,600 49,650 2,421 52,600 52,650 2,571 55,600 55,650 2,721 58,600 58,650 2,87146,650 46,700 2,274 49,650 49,700 2,424 52,650 52,700 2,574 55,650 55,700 2,724 58,650 58,700 2,87446,700 46,750 2,276 49,700 49,750 2,426 52,700 52,750 2,576 55,700 55,750 2,726 58,700 58,750 2,876

46,750 46,800 2,279 49,750 49,800 2,429 52,750 52,800 2,579 55,750 55,800 2,729 58,750 58,800 2,87946,800 46,850 2,281 49,800 49,850 2,431 52,800 52,850 2,581 55,800 55,850 2,731 58,800 58,850 2,88146,850 46,900 2,284 49,850 49,900 2,434 52,850 52,900 2,584 55,850 55,900 2,734 58,850 58,900 2,88446,900 46,950 2,286 49,900 49,950 2,436 52,900 52,950 2,586 55,900 55,950 2,736 58,900 58,950 2,88646,950 47,000 2,289 49,950 50,000 2,439 52,950 53,000 2,589 55,950 56,000 2,739 58,950 59,000 2,889


Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan


47,000 50,000 53,000 56,000 59,000

47,000 47,050 2,291 50,000 50,050 2,441 53,000 53,050 2,591 56,000 56,050 2,741 59,000 59,050 2,89147,050 47,100 2,294 50,050 50,100 2,444 53,050 53,100 2,594 56,050 56,100 2,744 59,050 59,100 2,89447,100 47,150 2,296 50,100 50,150 2,446 53,100 53,150 2,596 56,100 56,150 2,746 59,100 59,150 2,89647,150 47,200 2,299 50,150 50,200 2,449 53,150 53,200 2,599 56,150 56,200 2,749 59,150 59,200 2,89947,200 47,250 2,301 50,200 50,250 2,451 53,200 53,250 2,601 56,200 56,250 2,751 59,200 59,250 2,901

47,250 47,300 2,304 50,250 50,300 2,454 53,250 53,300 2,604 56,250 56,300 2,754 59,250 59,300 2,90447,300 47,350 2,306 50,300 50,350 2,456 53,300 53,350 2,606 56,300 56,350 2,756 59,300 59,350 2,90647,350 47,400 2,309 50,350 50,400 2,459 53,350 53,400 2,609 56,350 56,400 2,759 59,350 59,400 2,90947,400 47,450 2,311 50,400 50,450 2,461 53,400 53,450 2,611 56,400 56,450 2,761 59,400 59,450 2,91147,450 47,500 2,314 50,450 50,500 2,464 53,450 53,500 2,614 56,450 56,500 2,764 59,450 59,500 2,914

47,500 47,550 2,316 50,500 50,550 2,466 53,500 53,550 2,616 56,500 56,550 2,766 59,500 59,550 2,91647,550 47,600 2,319 50,550 50,600 2,469 53,550 53,600 2,619 56,550 56,600 2,769 59,550 59,600 2,91947,600 47,650 2,321 50,600 50,650 2,471 53,600 53,650 2,621 56,600 56,650 2,771 59,600 59,650 2,92147,650 47,700 2,324 50,650 50,700 2,474 53,650 53,700 2,624 56,650 56,700 2,774 59,650 59,700 2,92447,700 47,750 2,326 50,700 50,750 2,476 53,700 53,750 2,626 56,700 56,750 2,776 59,700 59,750 2,926

47,750 47,800 2,329 50,750 50,800 2,479 53,750 53,800 2,629 56,750 56,800 2,779 59,750 59,800 2,92947,800 47,850 2,331 50,800 50,850 2,481 53,800 53,850 2,631 56,800 56,850 2,781 59,800 59,850 2,93147,850 47,900 2,334 50,850 50,900 2,484 53,850 53,900 2,634 56,850 56,900 2,784 59,850 59,900 2,93447,900 47,950 2,336 50,900 50,950 2,486 53,900 53,950 2,636 56,900 56,950 2,786 59,900 59,950 2,93647,950 48,000 2,339 50,950 51,000 2,489 53,950 54,000 2,639 56,950 57,000 2,789 59,950 60,000 2,939



60,000 63,000 66,000 69,000 72,000

60,000 60,050 2,941 63,000 63,050 3,091 66,000 66,050 3,241 69,000 69,050 3,391 72,000 72,050 3,54160,050 60,100 2,944 63,050 63,100 3,094 66,050 66,100 3,244 69,050 69,100 3,394 72,050 72,100 3,54460,100 60,150 2,946 63,100 63,150 3,096 66,100 66,150 3,246 69,100 69,150 3,396 72,100 72,150 3,54660,150 60,200 2,949 63,150 63,200 3,099 66,150 66,200 3,249 69,150 69,200 3,399 72,150 72,200 3,54960,200 60,250 2,951 63,200 63,250 3,101 66,200 66,250 3,251 69,200 69,250 3,401 72,200 72,250 3,551

60,250 60,300 2,954 63,250 63,300 3,104 66,250 66,300 3,254 69,250 69,300 3,404 72,250 72,300 3,55460,300 60,350 2,956 63,300 63,350 3,106 66,300 66,350 3,256 69,300 69,350 3,406 72,300 72,350 3,55660,350 60,400 2,959 63,350 63,400 3,109 66,350 66,400 3,259 69,350 69,400 3,409 72,350 72,400 3,55960,400 60,450 2,961 63,400 63,450 3,111 66,400 66,450 3,261 69,400 69,450 3,411 72,400 72,450 3,56160,450 60,500 2,964 63,450 63,500 3,114 66,450 66,500 3,264 69,450 69,500 3,414 72,450 72,500 3,564

60,500 60,550 2,966 63,500 63,550 3,116 66,500 66,550 3,266 69,500 69,550 3,416 72,500 72,550 3,56660,550 60,600 2,969 63,550 63,600 3,119 66,550 66,600 3,269 69,550 69,600 3,419 72,550 72,600 3,56960,600 60,650 2,971 63,600 63,650 3,121 66,600 66,650 3,271 69,600 69,650 3,421 72,600 72,650 3,57160,650 60,700 2,974 63,650 63,700 3,124 66,650 66,700 3,274 69,650 69,700 3,424 72,650 72,700 3,57460,700 60,750 2,976 63,700 63,750 3,126 66,700 66,750 3,276 69,700 69,750 3,426 72,700 72,750 3,576

60,750 60,800 2,979 63,750 63,800 3,129 66,750 66,800 3,279 69,750 69,800 3,429 72,750 72,800 3,57960,800 60,850 2,981 63,800 63,850 3,131 66,800 66,850 3,281 69,800 69,850 3,431 72,800 72,850 3,58160,850 60,900 2,984 63,850 63,900 3,134 66,850 66,900 3,284 69,850 69,900 3,434 72,850 72,900 3,58460,900 60,950 2,986 63,900 63,950 3,136 66,900 66,950 3,286 69,900 69,950 3,436 72,900 72,950 3,58660,950 61,000 2,989 63,950 64,000 3,139 66,950 67,000 3,289 69,950 70,000 3,439 72,950 73,000 3,589

61,000 64,000 67,000 70,000 73,000

61,000 61,050 2,991 64,000 64,050 3,141 67,000 67,050 3,291 70,000 70,050 3,441 73,000 73,050 3,59161,050 61,100 2,994 64,050 64,100 3,144 67,050 67,100 3,294 70,050 70,100 3,444 73,050 73,100 3,59461,100 61,150 2,996 64,100 64,150 3,146 67,100 67,150 3,296 70,100 70,150 3,446 73,100 73,150 3,59661,150 61,200 2,999 64,150 64,200 3,149 67,150 67,200 3,299 70,150 70,200 3,449 73,150 73,200 3,59961,200 61,250 3,001 64,200 64,250 3,151 67,200 67,250 3,301 70,200 70,250 3,451 73,200 73,250 3,601

61,250 61,300 3,004 64,250 64,300 3,154 67,250 67,300 3,304 70,250 70,300 3,454 73,250 73,300 3,60461,300 61,350 3,006 64,300 64,350 3,156 67,300 67,350 3,306 70,300 70,350 3,456 73,300 73,350 3,60661,350 61,400 3,009 64,350 64,400 3,159 67,350 67,400 3,309 70,350 70,400 3,459 73,350 73,400 3,60961,400 61,450 3,011 64,400 64,450 3,161 67,400 67,450 3,311 70,400 70,450 3,461 73,400 73,450 3,61161,450 61,500 3,014 64,450 64,500 3,164 67,450 67,500 3,314 70,450 70,500 3,464 73,450 73,500 3,614

61,500 61,550 3,016 64,500 64,550 3,166 67,500 67,550 3,316 70,500 70,550 3,466 73,500 73,550 3,61661,550 61,600 3,019 64,550 64,600 3,169 67,550 67,600 3,319 70,550 70,600 3,469 73,550 73,600 3,61961,600 61,650 3,021 64,600 64,650 3,171 67,600 67,650 3,321 70,600 70,650 3,471 73,600 73,650 3,62161,650 61,700 3,024 64,650 64,700 3,174 67.650 67,700 3,324 70,650 70,700 3,474 73,650 73,700 3,62461,700 61,750 3,026 64,700 64,750 3,176 67,700 67,750 3,326 70,700 70,750 3,476 73,700 73,750 3,626

61,750 61,800 3,029 64,750 64,800 3,179 67,750 67,800 3,329 70,750 70,800 3,479 73,750 73,800 3,62961,800 61,850 3,031 64,800 64,850 3,181 67,800 67,850 3,331 70,800 70,850 3,481 73,800 73,850 3,63161,850 61,900 3,034 64,850 64,900 3,184 67,850 67,900 3,334 70,850 70,900 3,484 73,850 73,900 3,63461,900 61,950 3,036 64,900 64,950 3,186 67,900 67,950 3,336 70,900 70,950 3,486 73,900 73,950 3,63661,950 62,000 3,039 64,950 65,000 3,189 67,950 68,000 3,339 70,950 71,000 3,489 73,950 74,000 3,639


Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan



Atleast

Butlessthan


62,000 65,000 68,000 71,000 74,000

62,000 62,050 3,041 65,000 65,050 3,191 68,000 68,050 3,341 71,000 71,050 3,491 74,000 74,050 3,64162,050 62,100 3,044 65,050 65,100 3,194 68,050 68,100 3,344 71,050 71,100 3,494 74,050 74,100 3,64462,100 62,150 3,046 65,100 65,150 3,196 68,100 68,150 3,346 71,100 71,150 3,496 74,100 74,150 3,64662,150 62,200 3,049 65,150 65,200 3,199 68,150 68,200 3,349 71,150 71,200 3,499 74,150 74,200 3,64962,200 62,250 3,051 65,200 65,250 3,201 68,200 68,250 3,351 71,200 71,250 3,501 74,200 74,250 3,651

62,250 62,300 3,054 65,250 65,300 3,204 68,250 68,300 3,354 71,250 71,300 3,504 74,250 74,300 3,65462,300 62,350 3,056 65,300 65,350 3,206 68,300 68,350 3,356 71,300 71,350 3,506 74,300 74,350 3,65662,350 62,400 3,059 65,350 65,400 3,209 68,350 68,400 3,359 71,350 71,400 3,509 74,350 74,400 3,65962,400 62,450 3,061 65,400 65,450 3,211 68,400 68,450 3,361 71,400 71,450 3,511 74,400 74,450 3,66162,450 62,500 3,064 65,450 65,500 3,214 68,450 68,500 3,364 71,450 71,500 3,514 74,450 74,500 3,664

62,500 62,550 3,066 65,500 65,550 3,216 68,500 68,550 3,366 71,500 71,550 3,516 74,500 74,550 3,66662,550 62,600 3,069 65,550 65,600 3,219 68,550 68,600 3,369 71,550 71,600 3,519 74,550 74,600 3,66962,600 62,650 3,071 65,600 65,650 3,221 68,600 68,650 3,371 71,600 71,650 3,521 74,600 74,650 3,67162,650 62,700 3,074 65,650 65,700 3,224 68,650 68,700 3,374 71,650 71,700 3,524 74,650 74,700 3,67462,700 62,750 3,076 65,700 65,750 3,226 68,700 68,750 3,376 71,700 71,750 3,526 74,700 74,750 3,676

62,750 62,800 3,079 65,750 65,800 3,229 68,750 68,800 3,379 71,750 71,800 3,529 74,750 74,800 3,67962,800 62,850 3,081 65,800 65,850 3,231 68,800 68,850 3,381 71,800 71,850 3,531 74,800 74,850 3,68162,850 62,900 3,084 65,850 65,900 3,234 68,850 68,900 3,384 71,850 71,900 3,534 74,850 74,900 3,68462,900 62,950 3,086 65,900 65,950 3,236 68,900 68,950 3,386 71,900 71,950 3,536 74,900 74,950 3,68662,950 63,000 3,089 65,950 66,000 3,239 68,950 69,000 3,389 71,950 72,000 3,539 74,950 75,000 3,689

Continued on Next Page22


75,000 78,000 81,000 84,000 87,000

75,000 75,050 3,691 78,000 78,050 3,841 81,000 81,050 3,991 84,000 84,050 4,141 87,000 87,050 4,29175,050 75,100 3,694 78,050 78,100 3,844 81,050 81,100 3,994 84,050 84,100 4,144 87,050 87,100 4,29475,100 75,150 3,696 78,100 78,150 3,846 81,100 81,150 3,996 84,100 84,150 4,146 87,100 87,150 4,29675,150 75,200 3,699 78,150 78,200 3,849 81,150 81,200 3,999 84,150 84,200 4,149 87,150 87,200 4,29975,200 75,250 3,701 78,200 78,250 3,851 81,200 81,250 4,001 84,200 84,250 4,151 87,200 87,250 4,301

75,250 75,300 3,704 78,250 78,300 3,854 81,250 81,300 4,004 84,250 84,300 4,154 87,250 87,300 4,30475,300 75,350 3,706 78,300 78,350 3,856 81,300 81,350 4,006 84,300 84,350 4,156 87,300 87,350 4,30675,350 75,400 3,709 78,350 78,400 3,859 81,350 81,400 4,009 84,350 84,400 4,159 87,350 87,400 4,30975,400 75,450 3,711 78,400 78,450 3,861 81,400 81,450 4,011 84,400 84,450 4,161 87,400 87,450 4,31175,450 75,500 3,714 78,450 78,500 3,864 81,450 81,500 4,014 84,450 84,500 4,164 87,450 87,500 4,314

75,500 75,550 3,716 78,500 78,550 3,866 81,500 81,550 4,016 84,500 84,550 4,166 87,500 87,550 4,31675,550 75,600 3,719 78,550 78,600 3,869 81,550 81,600 4,019 84,550 84,600 4,169 87,550 87,600 4,31975,600 75,650 3,721 78,600 78,650 3,871 81,600 81,650 4,021 84,600 84,650 4,171 87,600 87,650 4,32175,650 75,700 3,724 78,650 78,700 3,874 81,650 81,700 4,024 84,650 84,700 4,174 87,650 87,700 4,32475,700 75,750 3,726 78,700 78,750 3,876 81,700 81,750 4,026 84,700 84,750 4,176 87,700 87,750 4,326

75,750 75,800 3,729 78,750 78,800 3,879 81,750 81,800 4,029 84,750 84,800 4,179 87,750 87,800 4,32975,800 75,850 3,731 78,800 78,850 3,881 81,800 81,850 4,031 84,800 84,850 4,181 87,800 87,850 4,33175,850 75,900 3,734 78,850 78,900 3,884 81,850 81,900 4,034 84,850 84,900 4,184 87,850 87,900 4,33475,900 75,950 3,736 78,900 78,950 3,886 81,900 81,950 4,036 84,900 84,950 4,186 87,900 87,950 4,33675,950 76,000 3,739 78,950 79,000 3,889 81,950 82,000 4,039 84,950 85,000 4,189 87,950 88,000 4,339

76,000 79,000 82,000 85,000 88,000

76,000 76,050 3,741 79,000 79,050 3,891 82,000 82,050 4,041 85,000 85,050 4,191 88,000 88,050 4,34176,050 76,100 3,744 79,050 79,100 3,894 82,050 82,100 4,044 85,050 85,100 4,194 88,050 88,100 4,34476,100 76,150 3,746 79,100 79,150 3,896 82,100 82,150 4,046 85,100 85,150 4,196 88,100 88,150 4,34676,150 76,200 3,749 79,150 79,200 3,899 82,150 82,200 4,049 85,150 85,200 4,199 88,150 88,200 4,34976,200 76,250 3,751 79,200 79,250 3,901 82,200 82,250 4,051 85,200 85,250 4,201 88,200 88,250 4,351

76,250 76,300 3,754 79,250 79,300 3,904 82,250 82,300 4,054 85,250 85,300 4,204 88,250 88,300 4,35476,300 76,350 3,756 79,300 79,350 3,906 82,300 82,350 4,056 85,300 85,350 4,206 88,300 88,350 4,35676,350 76,400 3,759 79,350 79,400 3,909 82,350 82,400 4,059 85,350 85,400 4,209 88,350 88,400 4,35976,400 76,450 3,761 79,400 79,450 3,911 82,400 82,450 4,061 85,400 85,450 4,211 88,400 88,450 4,36176,450 76,500 3,764 79,450 79,500 3,914 82,450 82,500 4,064 85,450 85,500 4,214 88,450 88,500 4,364

76,500 76,550 3,766 79,500 79,550 3,916 82,500 82,550 4,066 85,500 85,550 4,216 88,500 88,550 4,36676,550 76,600 3,769 79,550 79,600 3,919 82,550 82,600 4,069 85,550 85,600 4,219 88,550 88,600 4,36976,600 76,650 3,771 79,600 79,650 3,921 82,600 82,650 4,071 85,600 85,650 4,221 88,600 88,650 4,37176,650 76,700 3,774 79,650 79,700 3,924 82,650 82,700 4,074 85,650 85,700 4,224 88,650 88,700 4,37476,700 76,750 3,776 79,700 79,750 3,926 82,700 82,750 4,076 85,700 85,750 4,226 88,700 88,750 4,376

76,750 76,800 3,779 79,750 79,800 3,929 82,750 82,800 4,079 85,750 85,800 4,229 88,750 88,800 4,37976,800 76,850 3,781 79,800 79,850 3,931 82,800 82,850 4,081 85,800 85,850 4,231 88,800 88,850 4,38176,850 76,900 3,784 79,850 79,900 3,934 82,850 82,900 4,084 85,850 85,900 4,234 88,850 88,900 4,38476,900 76,950 3,786 79,900 79,950 3,936 82,900 82,950 4,086 85,900 85,950 4,236 88,900 88,950 4,38676,950 77,000 3,789 79,950 80,000 3,939 82,950 83,000 4,089 85,950 86,000 4,239 88,950 89,000 4,389


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77,000 80,000 83,000 86,000 89,000

77,000 77,050 3,791 80,000 80,050 3,941 83,000 83,050 4,091 86,000 86,050 4,241 89,000 89,050 4,39177,050 77,100 3,794 80,050 80,100 3,944 83,050 83,100 4,094 86,050 86,100 4,244 89,050 89,100 4,39477,100 77,150 3,796 80,100 80,150 3,946 83,100 83,150 4,096 86,100 86,150 4,246 89,100 89,150 4,39677,150 77,200 3,799 80,150 80,200 3,949 83,150 83,200 4,099 86,150 86,200 4,249 89,150 89,200 4,39977,200 77,250 3,801 80,200 80,250 3,951 83,200 83,250 4,101 86,200 86,250 4,251 89,200 89,250 4,401

77,250 77,300 3,804 80,250 80,300 3,954 83,250 83,300 4,104 86,250 86,300 4,254 89,250 89,300 4,40477,300 77,350 3,806 80,300 80,350 3,956 83,300 83,350 4,106 86,300 86,350 4,256 89,300 89,350 4,40677,350 77,400 3,809 80,350 80,400 3,959 83,350 83,400 4,109 86,350 86,400 4,259 89,350 89,400 4,40977,400 77,450 3,811 80,400 80,450 3,961 83,400 83,450 4,111 86,400 86,450 4,261 89,400 89,450 4,41177,450 77,500 3,814 80,450 80,500 3,964 83,450 83,500 4,114 86,450 86,500 4,264 89,450 89,500 4,414

77,500 77,550 3,816 80,500 80,550 3,966 83,500 83,550 4,116 86,500 86,550 4,266 89,500 89,550 4,41677,550 77,600 3,819 80,550 80,600 3,969 83,550 83,600 4,119 86,550 86,600 4,269 89,550 89,600 4,41977,600 77,650 3,821 80,600 80,650 3,971 83,600 83,650 4,121 86,600 86,650 4,271 89,600 89,650 4,42177,650 77,700 3,824 80,650 80,700 3,974 83,650 83,700 4,124 86,650 86,700 4,274 89,650 89,700 4,42477,700 77,750 3,826 80,700 80,750 3,976 83,700 83,750 4,126 86,700 86,750 4,276 89,700 89,750 4,426

77,750 77,800 3,829 80,750 80,800 3,979 83,750 83,800 4,129 86,750 86,800 4,279 89,750 89,800 4,42977,800 77,850 3,831 80,800 80,850 3,981 83,800 83,850 4,131 86,800 86,850 4,281 89,800 89,850 4,43177,850 77,900 3,834 80,850 80,900 3,984 83,850 83,900 4,134 86,850 86,900 4,284 89,850 89,900 4,43477,900 77,950 3,836 80,900 80,950 3,986 83,900 83,950 4,136 86,900 86,950 4,286 89,900 89,950 4,43677,950 78,000 3,839 80,950 81,000 3,989 83,950 84,000 4,139 86,950 87,000 4,289 89,950 90,000 4,439



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

90,000 90,050 4,441 92,000 92,050 4,541 94,000 94,050 4,641 96,000 96,050 4,741 98,000 98,050 4,84190,050 90,100 4,444 92,050 92,100 4,544 94,050 94,100 4,644 96,050 96,100 4,744 98,050 98,100 4,84490,100 90,150 4,446 92,100 92,150 4,546 94,100 94,150 4,646 96,100 96,150 4,746 98,100 98,150 4,84690,150 90,200 4,449 92,150 92,200 4,549 94,150 94,200 4,649 96,150 96,200 4,749 98,150 98,200 4,84990,200 90,250 4,451 92,200 92,250 4,551 94,200 94,250 4,651 96,200 96,250 4,751 98,200 98,250 4,851

90,250 90,300 4,454 92,250 92,300 4,554 94,250 94,300 4,654 96,250 96,300 4,754 98,250 98,300 4,85490,300 90,350 4,456 92,300 92,350 4,556 94,300 94,350 4,656 96,300 96,350 4,756 98,300 98,350 4,85690,350 90,400 4,459 92,350 92,400 4,559 94,350 94,400 4,659 96,350 96,400 4,759 98,350 98,400 4,85990,400 90,450 4,461 92,400 92,450 4,561 94,400 94,450 4,661 96,400 96,450 4,761 98,400 98,450 4,86190,450 90,500 4,464 92,450 92,500 4,564 94,450 94,500 4,664 96,450 96,500 4,764 98,450 98,500 4,864

90,500 90,550 4,466 92,500 92,550 4,566 94,500 94,550 4,666 96,500 96,550 4,766 98,500 98,550 4,86690,550 90,600 4,469 92,550 92,600 4,569 94,550 94,600 4,669 96,550 96,600 4,769 98,550 98,600 4,86990,600 90,650 4,471 92,600 92,650 4,571 94,600 94,650 4,671 96,600 96,650 4,771 98,600 98,650 4,87190,650 90,700 4,474 92,650 92,700 4,574 94,650 94,700 4,674 96,650 96,700 4,774 98,650 98,700 4,87490,700 90,750 4,476 92,700 92,750 4,576 94,700 94,750 4,676 96,700 96,750 4,776 98,700 98,750 4,876

90,750 90,800 4,479 92,750 92,800 4,579 94,750 94,800 4,679 96,750 96,800 4,779 98,750 98,800 4,87990,800 90,850 4,481 92,800 92,850 4,581 94,800 94,850 4,681 96,800 96,850 4,781 98,800 98,850 4,88190,850 90,900 4,484 92,850 92,900 4,584 94,850 94,900 4,684 96,850 96,900 4,784 98,850 98,900 4,88490,900 90,950 4,486 92,900 92,950 4,586 94,900 94,950 4,686 96,900 96,950 4,786 98,900 98,950 4,88690,950 91,000 4,489 92,950 93,000 4,589 94,950 95,000 4,689 96,950 97,000 4,789 98,950 99,000 4,889

91,000 93,000 95,000 97,000 99,000

91,000 91,050 4,491 93,000 93,050 4,591 95,000 95,050 4,691 97,000 97,050 4,791 99,000 99,050 4,89191,050 91,100 4,494 93,050 93,100 4,594 95,050 95,100 4,694 97,050 97,100 4,794 99,050 99,100 4,89491,100 91,150 4,496 93,100 93,150 4,596 95,100 95,150 4,696 97,100 97,150 4,796 99,100 99,150 4,89691,150 91,200 4,499 93,150 93,200 4,599 95,150 95,200 4,699 97,150 97,200 4,799 99,150 99,200 4,89991,200 91,250 4,501 93,200 93,250 4,601 95,200 95,250 4,701 97,200 97,250 4,801 99,200 99,250 4,901

91,250 91,300 4,504 93,250 93,300 4,604 95,250 95,300 4,704 97,250 97,300 4,804 99,250 99,300 4,90491,300 91,350 4,506 93,300 93,350 4,606 95,300 95,350 4,706 97,300 97,350 4,806 99,300 99,350 4,90691,350 91,400 4,509 93,350 93,400 4,609 95,350 95,400 4,709 97,350 97,400 4,809 99,350 99,400 4,90991,400 91,450 4,511 93,400 93,450 4,611 95,400 95,450 4,711 97,400 97,450 4,811 99,400 99,450 4,91191,450 91,500 4,514 93,450 93,500 4,614 95,450 95,500 4,714 97,450 97,500 4,814 99,450 99,500 4,914

91,500 91,550 4,516 93,500 93,550 4,616 95,500 95,550 4,716 97,500 97,550 4,816 99,500 99,550 4,91691,550 91,600 4,519 93,550 93,600 4,619 95,550 95,600 4,719 97,550 97,600 4,819 99,550 99,600 4,91991,600 91,650 4,521 93,600 93,650 4,621 95,600 95,650 4,721 97,600 97,650 4,821 99,600 99,650 4,92191,650 91,700 4,524 93,650 93,700 4,624 95,650 95,700 4,724 97,650 97,700 4,824 99,650 99,700 4,92491,700 91,750 4,526 93,700 93,750 4,626 95,700 95,750 4,726 97,700 97,750 4,826 99,700 99,750 4,926

91,750 91,800 4,529 93,750 93,800 4,629 95,750 95,800 4,729 97,750 97,800 4,829 99,750 99,800 4,92991,800 91,850 4,531 93,800 93,850 4,631 95,800 95,850 4,731 97,800 97,850 4,831 99,800 99,850 4,93191,850 91,900 4,534 93,850 93,900 4,634 95,850 95,900 4,734 97,850 97,900 4,834 99,850 99,900 4,93491,900 91,950 4,536 93,900 93,950 4,636 95,900 95,950 4,736 97,900 97,950 4,836 99,900 99,950 4,93691,950 92,000 4,539 93,950 94,000 4,639 95,950 96,000 4,739 97,950 98,000 4,839 99,950 100,000 4,939


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Use this Maryland tax computation worksheetif line 59 is more than $100,000.

1. Complete the worksheet step by step.

2. Enter the amount from line 59 of Form 502, 503 or 505 on line 1 of the worksheet.

3. Write the amount of MARYLAND TAX computed above on line 60 of Form 502, 503 or 505.

1. Enter the amount from line 59 of Form 502, 503, or 505 . . .2. Subtract this amount . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. The difference is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. Multiply amount on line 3 by 5% . . . . . . . . . . . . . . . . . . . .5. Carry the answer to two decimal places . . . . . . . . . . . . . . .6. Add this amount to the amount on line 5 . . . . . . . . . . . . . .7. This is your MARYLAND TAX . . . . . . . . . . . . . . . . ☞

$-3000 00

x .05

+ 90 00

$

24

GENERAL INSTRUCTIONS

If you are a Maryland resident and you paid income tax to anotherstate, you may be eligible for a credit on your Maryland return.

Find the state to which you paid a nonresident tax in the groups listedon the back. The instructions for that group will tell you if you are eli-gible for credit and if you should complete Form 502CR.

If you are eligible for a credit you must file your Maryland income taxreturn on Form 502 and you should first complete lines 1 through 62aof that form before preparing Form 502CR.

Form 502CR must be completed and attached to Form 502. A com-pleted, signed copy of the income tax return filed in the other statemust also be attached to Form 502.

CAUTION: Do not use the income or withholding tax reported on thewage and tax statement issued by your employer for the credit com-putation. Use the taxable income and the income tax calculated on thereturn you filed with the other state.

If you are claiming credit for taxes paid to more than one state, a sep-arate Form 502CR must be completed for each state. Credit cannot beallowed against the local portion of the tax calculated on the return ofthe other state or on the Maryland return (line 62b of Form 502).


Line 1 — Enter your taxable net income as determined on line 59,Form 502. This amount includes all income received by you.

Line 2 — Write on this line only the net income which is taxable inboth the other state and Maryland. If you are taxed in the other stateon income which is not taxable in Maryland, do not include thatamount on line 2.

NOTE: When the tax in the other state is a percentage of a tax basedon your total income regardless of source, you must apply the samepercentage to your taxable income in the other state to determine theincome taxable in both states.

Line 4 — Enter the Maryland tax as determined on line 62a, Form502. This is the Maryland tax based on your total income for the year.

Line 5 — Compute the Maryland tax that would be due on the revisedtaxable net income (line 3) by using the Maryland Tax Table or Compu-tation Worksheet contained in the instructions for Form 502. Do notinclude the local income tax.

Line 7 — Enter the total amount of your 1997 income tax liability to astate other than Maryland. In the space provided, enter the name ofthe state. It is important that a copy of the tax return that was filedwith the other state be attached to your Maryland return.

Line 8 — Your credit for taxes paid to another state is the smaller ofthe tax actually paid (line 7) or the reduction in Maryland tax resultingfrom the exclusion of income in the other state (line 6).

1. Taxable net income (line 59, Form 502) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Taxable net income in other state . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Revised taxable net income (line 1 less line 2) (if less than zero, write zero) . . . . . . . . . . . . . . . . . . . . . . . .

4. Maryland tax (line 62a, Form 502) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Tax on amount on line 3 (from Maryland Tax Table or Computation Worksheet) . . . . . . . . . . . . . . . . . . . . . . . . .

6. Tentative tax credit (line 4 less line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. State tax shown on the tax return filed with the state of __________________.(Do not enter state tax withheld from your W-2 forms.) (Attach copy of return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Credit for income tax paid to other state (Write the smaller of line 6 or 7here and on line 67, Form 502) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

COT/RAD-012

Your first name and initial Last name Social security number

Spouse’s first name and initial Last name Social security number

TAX CREDITS FOR INCOME TAXESPAID TO OTHER STATES

ATTACH TO YOUR TAX RETURN

FORM

502 CR

IF YOU WERE A PART-YEAR RESIDENT, DO NOT USE THIS FORM TO CLAIM A

CREDIT FOR NONRESIDENT INCOME YOU SUBTRACTED ON LINE 29 OF FORM 502.

READ INSTRUCTIONS BEFORE COMPLETING THIS FORM.

119997

GROUP A — Nonreciprocal – Credit is taken on the Maryland residentreturn.

Group A — A Maryland resident having income from one of thesestates must report the income on the Maryland resident return Form502. To claim a credit for taxes paid to the other state, completeForm 502CR and attach it and a copy of the other state’s nonresidentincome tax return (not just your W-2 Form) to your Maryland return.

GROUP B — Reciprocal for wages, salaries, tips and commissionincome only.

Group B — Maryland has a reciprocal agreement with the statesincluded in Group B. The agreement applies only to wages, salaries, tipsand commissions. It does not apply to business income, farm income,rental income, etc. If you had earned income other than wages,salaries, tips and commissions in these states, complete Form502CR and attach it and a copy of the other state’s nonresidentincome tax return to your Maryland return.

If you had wages, plus income other than wages, you should contactthe taxing authorities in the other state to determine the propermethod for filing the nonresident return.

GROUP C — No State income tax – No credit allowed.

Group C — You must report income from these states on your Mary-land resident return. You cannot claim any credit for income earned inthese states because you did not pay any income tax to the other state.

IMPORTANT NOTE FOR DUAL RESIDENTSA person may be a resident of more than one state at the same timefor income tax purposes. If you must file a resident return with bothMaryland and another state, use the following rules to determinewhere the credit should be taken:

1. A person who is domiciled in Maryland and who is subject to taxas a resident of any of the states listed in Group A or B can claima credit on the Maryland return (Form 502) using Form 502CR.

2. A person domiciled in any state listed in Group A or B who mustfile a resident return with Maryland must take the credit in thestate of domicile.

SPECIAL INSTRUCTIONS

Composite Returns — When a partnership, S Corporation or limitedliability company (LLC) files a composite return on behalf of its part-ners or shareholders with states in Groups A and B, Maryland residentpartners or shareholders may claim a credit for their share of the taxpaid. No credit is available for taxes paid to states in Group C, or fortaxes paid to cities or local jurisdictions. If the Maryland resident mustfile an individual nonresident return reporting the partnership, S Corpo-ration or LLC income, a separate Form 502CR must be completed foreach state and submitted with a copy of the return filed with the otherstate.

Shareholders of S Corporations — Maryland resident shareholderscan claim a credit for taxes paid by an S Corporation to a state whichdoes not recognize federal S Corporation treatment. A copy of the cor-poration return filed in the other state is required to be attached to theMaryland return. A separate Form 502CR should be completed foreach state showing the following information:

________________% x________________ =________________Stock Ownership Corporation Taxable Line 2, Form 502CRPercentage Income

________________% x________________ =________________Stock Ownership Corporation Tax Line 7, Form 502CRPercentage

NOTE: A preliminary calculation using Form 502 must be made beforecalculating the credit on Form 502CR. Complete lines 51 through 62a on Form 502 to determine the amounts to be used for the 502CRcomputation.

The credit amount shown on line 8 of Form 502CR must then beincluded as an addition to income on line 21 of the Form 502 you will file.

D.C. Unincorporated Business Franchise T ax — Self-employed indi-viduals and partners in a partnership that are subject to the D.C. unin-corporated business franchise tax may claim a credit on Form 502CR.A copy of the D.C. return is required for self-employed individuals andfor partners a K-1 or other statement from the partnership showing thepartner's share of income and the partner’s share of the D.C. tax.

Sale of Residence in Another State — If you sell or exchange a residence located in another state in the current taxable year youmay be entitled to a credit if:

1. You included the gain in your federal adjusted gross income;

2. You deferred recognition of gain for federal purposes on a previousprincipal residence in a prior taxable year; and

3. Paid tax on the gain to the state where the previous principal residence was located.

If you satisfy all of these conditions do not complete Form 502CR.Contact any office of the Revenue Administration Division to receiveadditional information for claiming this credit.

Installment Sales in Another State — You may be eligible for creditfor taxes paid to another state for gain recognized on installment sales proceeds, even if the other state required the total gain be recognizedin an earlier tax year. Contact any office of the Revenue AdministrationDivision to receive additional information for claiming this credit.

AlabamaArizonaArkansasCaliforniaColoradoConnecticutDelawareGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNew Hampshire

New JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvania

(except wage income)Rhode IslandSouth CarolinaTennesseeUtahVermontVirginia

(except wage income)Washington, D.C.

(except wage income)West Virginia

(except wage income)WisconsinTerritories andPossessions of theUnited States

AlaskaFloridaNevadaSouth Dakota

TexasWashingtonWyoming

PennsylvaniaVirginia

Washington, D.C.West Virginia

TAX CREDITS FOR INCOME TAXESPAID TO OTHER STATES

INSTRUCTIONSFOR FORM 502CR1997

PAGE 2

COT/RAD-013

DECLARATION OF ESTIMATEDMARYLAND AND LOCAL INCOME TAX

FORM

502 DCOMPTROLLER OF THE TREASURY

REVENUE ADMINISTRATION DIVISIONANNAPOLIS, MD 21411-0001

TAXPAYERS WHO FILED A 1997 DECLARATION OF ESTIMATED TAX WILL BE SENT A 1998 DECLARATION PACKET

CONSISTING OF A WORKSHEET AND FOUR VOUCHERS FOR SUBMITTING QUARTERLY INSTALLMENTS.

IF YOU RECEIVE THE DECLARATION PACKET, PLEASE USE THE VOUCHERS INSTEAD OF THIS FORM.

IMPORTANT: Substantial changes have been made to the method of computing your estimated tax. Please review the instructions on reverse side before completing this form.

ESTIMATED TAX WORKSHEET

1. Total income expected in 1998 (federal adjusted gross income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. Net modifications (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. Maryland adjusted gross income (line 1 above, plus or minus line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . .4. Deductions:

a. If standard deduction is used, see instructions on reverse side for amount to enter.b. If deductions are itemized, enter total of federal itemized deductions less state and local income taxes. . . . . .

5. Maryland net income (Subtract line 4 from line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. Personal exemptions (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. Taxable net income (Subtract line 6 from line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. Maryland income tax before reductions (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. Local income tax: ______% of line 8 (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Subtotal of Maryland and local income tax (Add line 8 and line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11. 1998 TAX REDUCTION

a. Tax rate adjustment (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b. Exemption adjustment (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c. Total (Add lines 11a and 11b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12. Total 1998 Maryland and local income tax (Subtract line 11c from line 10) . . . . . . . . . . . . . . . . . . . . . . . . .13. CREDITS

a. Maryland income tax to be withheld from wages by employers during the year 1998b. Credit for tax paid to another state . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c. Business tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d. Total credits (Add lines 13a, 13b and 13c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Total estimated tax to be paid by declaration (Subtract line 13d from line 12) . . . . . . . . . . . . . . . . . . . . . .15. Amount to be submitted with declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

RECORD OF INSTALLMENT PAYMENTSThis is your record of the estimated tax paid, which is to be claimed as a credit on your 1998 Maryland income tax return.

1997 OVERPAYMENT APPLIED AS A CREDIT TO ESTIMATED TAX

DATE DUE DATE PAID CHECK NO.April 15, 1998June 15, 1998September 15, 1998January 15, 1999

CUT ALONG THIS LINE AND FILE WITH COMPTROLLER OF THE TREASURY, REVENUE ADMINISTRATION DIVISION, ANNAPOLIS, MARYLAND 21411-0001

TOTAL OF PAYMENTS ABOVE SHOULD BE SHOWN ON LINE 66 OF FORM 502, 503 OR 505 FOR 1998

119998

123

456789

10

11c12

13d1415

11a11b

13a13b13c

DECLARATION OF ESTIMATEDMARYLAND AND LOCAL INCOME TAX

FOR THE YEAR 1998(OR FISCAL YEAR BEGINNING , 1998 and ENDING , 1999)

119998FORM 502 D

COMPTROLLER OF THE TREASURYREVENUE ADMINISTRATION DIVISION

ANNAPOLIS, MD 21411-0001

CHECK HERE IF THIS ISA CHANGE OF ADDRESS

CHECK HERE IF THIS IS A JOINT DECLARATION

CHECK HERE IF YOU NEED VOUCHERS FOR REMAINING PAYMENTS



Present address (no. and street) City or town State Zip code

TOTAL STATE AND LOCAL TAX PAID WITH THIS DECLARA TION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $©

AMOUNT

Purpose of declaration The filing of a declaration of estimated Maryland incometax is a part of the pay-as-you-go plan of income tax collection adopted by theState. If you have any income such as pensions, business income, lottery, capi-tal gains, interest, dividends, etc., from which no tax is withheld, or wages fromwhich not enough Maryland tax is withheld, you may have to pay estimated taxes.The law is somewhat similar to the federal law.

Who must file a declaration You must file a declaration of estimated tax if you arerequired to file a Maryland income tax return and your gross income would be ex-pected to develop a tax of more than $250 in excess of your Maryland withholding.

You must file a declaration with payment in full within 60 days of receiving$500 or more of income from awards, prizes, lotteries or raffles, whether paid incash or property if Maryland tax has not been withheld.

When to file a declaration You must pay at least one-fourth of the total esti-mated tax on line 12 of this form on or before April 15, 1998. The remaining quar-terly payments are due June 15, 1998, September 15, 1998 and January 15,1999. You may pay the total estimated tax with your first payment, if you wish. Ifyou are filing on a fiscal year basis, each payment is due on the 15th day afterthe close of each quarter.

Overpayment of tax If you overpaid your 1997 income tax (Form 502, 503 or505) you may apply all or part of the overpayment to your 1998 estimated tax. Ifthe overpayment applied equals or exceeds the estimated tax liability for the firstquarterly payment, you are not required to file the declaration. If the overpaymentapplied is less than the estimated tax liability, you should file the declaration andpay the balance of the first installment. Preprinted vouchers will be mailed to youfor the remaining payments.

Joint declaration A husband and wife may file a joint declaration.

Farmers and fishermen If your estimated gross income from farming or fishingis at least two-thirds of your total estimated gross income for the year, specialprovisions may apply. Your 1998 declaration and full payment of the estimated taxare due on or before January 15, 1999. You do not have to file the declaration ifyou file your complete tax return (Form 502, 503 or 505) and pay the full amountof tax due on or before March 1, 1999.

Changes in income or exemptions Your situation may not require you to file adeclaration on April 15, 1998. However, a large increase in income after that date may require you to file a declaration. If at anytime during the year you need to amend your original declaration, simply increase or decrease the remaining payments.

How to estimate your 1998 tax If you complete the worksheet on page 1 of theform correctly, it should develop your 1998 estimated tax. You may also use your1997 income tax return as a guide.

For the purpose of estimating, round all figures to the nearest whole dollar.

Specific Instructions:

NOTE: In order to properly calculate your local income tax, you must first calcu-late your state income tax using pre-1998 exemption amounts and tax rates. Thisis accomplished in lines 1 through 10 of the Estimated Tax Worksheet. Theincrease in your exemption amount and the decrease in the maximum tax rateappear in lines 11a and 11b.

Line 1. Total income expected in 1998 is your estimated federal adjustedgross income.

Line 2. Net modifications. You must add certain items to your federal adjustedgross income. See Instruction 12 of the tax packet. You may subtract certainitems from federal adjusted gross income. See Instruction 13 of the tax packet.Enter on this line the net result of additions and subtractions.

Line 4. Deductions. You may compute your tax using the standard deductionmethod or the itemized deduction method.

Standard deduction. Compute 15% of line 3.For Filing Status 1, 4, 7: if the amount computed is less than $1,500, enter$1,500; if the amount is between $1,500 and $2,000, enter that amount; if theamount is more than $2,000, enter $2,000.

For Filing Status 2, 5, 6: if the amount computed is less than $3,000, enter$3,000; if the amount is between $3,000 and $4,000, enter that amount; if theamount is more than $4,000, enter $4,000.

Itemized deductions. Enter the total of federal itemized deductions less state andlocal income taxes.

Line 6. Personal exemptions. You are allowed:a. $1,200 each for taxpayer and spouse.b. $1,000 each for taxpayer and spouse if age 65 or over and/or blind.c. $1,200 for each allowable dependent, other than taxpayer and

spouse. The amount is doubled for allowable dependents age 65or over.

Line 8. Maryland income tax before reductions. Compute your tax on theamount on line 7 using the following tax rate schedule:

Tax rate scheduleIf the amount on line 7 is: Amount of taxAt least but not over (Enter on line 8)

$ 0 - $1,000 2% of the amount on line 71,000 - 2,000 $20 plus 3% of the excess over $1,0002,000 - 3,000 $50 plus 4% of the excess over $2,0003,000 - over $90 plus 5% of the excess over $3,000

Line 9. Local income tax. Maryland counties and Baltimore City levy anincome tax which is up to 60% of the amount of state income tax calculated usingpre-1998 tax rates and exemption amounts. The amount you entered on line 8 isyour pre-1998 state tax amount. Multiply that by your local tax rate (see below)and enter on line 9.

Allegany County 58% Queen Anne’s County 55%Baltimore County 55% Somerset County 60%Caroline County 60% St. Mary’s County 58%Carroll County 55% Talbot County 40%Montgomery County 60% Wicomico County 60%Prince George’s County 60% Worcester County 20%All other counties impose a 50% local income tax rate.

Line 11. Use the worksheets below to calculate your tax reduction. (1997 TaxReduction Act.)

Filing a return instead of fourth payment Instead of making the fourth decla-ration payment on or before January 15, 1999, you may file your 1998 individualincome tax return provided you file it on or before January 31, 1999 and pay infull with the return any balance of tax due.

Forms and information Declaration of estimated tax forms and any additionalinformation may be obtained from the Comptroller of the Treasury, Revenue Admin-istration Division, Annapolis, Maryland 21411-0001, or from any of its branch offices.

Payment instructions Make your check or money order payable to the “Comp-troller of the Treasury.” Put your social security number on your check. Do notsend cash.

Mailing instructions Mail your declaration of estimated tax to:Comptroller of the TreasuryRevenue Administration DivisionRemittance Processing CenterAnnapolis, Maryland 21411-0001

Penalties and interest If you are required by law to file a declaration of esti-mated tax for any taxable year and you either (1) fail to file on the date pre-scribed, (2) fail to pay the installment or installments when due or (3) esti-mate a tax less than ninety (90) percent of the developed tax shown on the returnfor the current taxable year and which estimate was less than the tax paid for theprior year, you shall be subject to the penalties and interest as provided by lawfor the failure to file a return and the failure to pay a tax when due.

DECLARATION OF ESTIMATED MARYLANDINCOME TAX FOR THE YEAR 1998

INSTRUCTIONSFOR FORM 502D1998

PAGE 2

TAX RATE ADJUSTMENT WORKSHEET

If line 7 exceeds $3,000, complete the worksheet below.

Enter the amount from line 7 of this form . . .

Subtract this amount . . . . . . . . . . . . . . . .

If less than zero enter zero . . . . . . . . . . . .

Multiply the difference by .0005 . . . . . . . . .

This is your tax rate adjustment(Enter this amount on line 11a of this form) . .

EXEMPTION ADJUSTMENT WORKSHEET

Complete the worksheet below indicating the number of exemptions being claimed. (Do not include exemptionsfor taxpayer or spouse over age 65 or blind.)

Number of Exemptions: YourselfSpouseChildrenOtherOther 65+

Total number of Exemptions

- 3,000.00

x .0005

$

total number ofexemptions

x $9.90 =enter this amount

on line 11b of this form

COT/RAD-014

IMPORTANT: The granting of an extension of time for filing your Maryland personal income tax return in no way changes the duedate as provided by statute. Interest from the due date of the return must be computed on any balance of tax due on the return, andincluded in the remittance accompanying the late-filed return.

PLEASE PRINT OR TYPE

M I request an automatic extension of time to August 17, 1998 to file for calendar year 1997.

M I request an extension of time to October 15, 1998 to file for calendar year 1997.

M I am a fiscal year taxpayer and am requesting an extension of time to file to __________________, 19____ for tax year

ending __________________, 19____. (The extension period may not exceed six months.)

Complete the following:

Federal extension has been requested . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . M Yes M No

Reason extension is needed:



Present address (no. and street) City or town State Zip code

1. Total income tax liability for 1997. (You may estimate this amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1NOTE: You must enter an amount on line 1. If you do not expect to owe tax, enter zero (0).

2. Maryland income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3. 1997 estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4. Other payments and credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5. Add lines 2, 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6. Income tax balance due (Subtract line 5 from line 1). Pay in full with this form. If line 5 is more than line 1,enter zero (0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Signature and V erificationUnder penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements and to the best of my knowledge and belief, it is true, correct and complete; and, if prepared by someone other than the taxpayer, that I am authorized to prepare this form.

Signature of taxpayer Date

Signature of spouse Date or

Signature of preparer Date other than taxpayer

Make checks payable to and mail to:COMPTROLLER OF THE TREASURY

REVENUE ADMINISTRATION DIVISIONANNAPOLIS, MARYLAND 21411-0001

(Write social security no. on check)

APPLICATION FOR EXTENSIONOF TIME TO FILE MARYLAND

PERSONAL INCOME TAX RETURN

FORM

502 ECOMPTROLLER OF THE TREASURY

REVENUE ADMINISTRATION DIVISIONANNAPOLIS, MD 21411-0001

119997

IF LINE 6 IS ZERO (0), AND YOU ARE REQUESTING AN AUTOMATIC EXTENSION TO AUGUST 17, 1998, FILE YOUR EXTENSION REQUEST BY TELEPHONE.

CALL 410-974-5829 FROM CENTRAL MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM. YOU MAY ALSO FILE YOUR EXTENSION ON THE COMPTROLLER’S WEB SITE IF NO MONEY IS DUE: www.comp.state.md.us


Purpose of FormUse Form 502E to receive four more months to file Form 502,503, 505 or 515. You do not have to explain why you are askingfor the extension unless you are not requesting a federal exten-sion. We will contact you only if your request is denied.

To get extra time you MUST:

1. Fill in Form 502E correctly AND

2. File it by the due date of your return AND

3. Pay ALL of the amount shown on line 6.

Do not file Form 502E if you want the Revenue AdministrationDivision to figure your tax. Simply provide us with the necessaryinformation and a written request for us to complete the return.Also, if you have completed your return but are unable to payyour tax in full, do not file Form 502E . File your return.

Individuals who are requesting an extension of more than fourmonths must file Form 502E. You must enter on this applicationthe reason for the request. No extension request will be grantedfor more than six months, except in the case of individuals whoare out of the United States. In no case will an extension begranted for more than one year from the due date for submittingthe individual tax return.

When to File Form 502EFile Form 502E by April 15, 1998. If you are filing on a fiscal yearbasis, file by the regular due date of your return.

Where to FileIf line 6 is zero (0), and you are requesting an automatic exten-sion to August 17, 1998, you may file your extension request by telephone. Call 410-974-5829 from Central Maryland or 1-800-260-3664 from elsewhere to telefile this form. Please havethe form in front of you when you call this number.

NOTE: The telefile service is available 24 hours a day, 7 days aweek, from January 1, 1998 through April 15, 1998. Calling beforeApril 10 and during non-peak hours will make it easier to file.

You may also file your extension on the Comptroller’s web site ifno money is due: www.comp.state.md.us

If line 6 is zero (0) and you are requesting an extension for aperiod longer than four months, mail this form to the RevenueAdministration Division, Annapolis, MD 21411-0001.

If you entered an amount on line 6, mail this form and your pay-ment to the Revenue Administration Division, Annapolis, MD21411-0001.

Filing Your Tax ReturnYou may file Form 502, 503, 505 or 515 at any time before theend of the extension period. Remember, Form 502E does notextend the time to pay taxes. If you do not pay the amount dueby the regular due date, you will owe interest and be subject toa penalty.

InterestYou will owe interest on tax not paid by the regular due date ofyour return. The interest will accrue until you pay the tax. Even if youhad a good reason not to pay on time, you will still owe interest.

PenaltyIf tax and interest is not paid promptly, a penalty of 25% will beassessed on the tax.

How to Claim Credit for Payment Made with This FormWhen you file your return, show the amount of any payment (line 6)sent with Form 502E on line 66 of your return.

If you and your spouse each filed a separate Form 502E, butlater filed a joint return, you may enter the total amount paid withboth 502E forms on line 66 of your joint return.

If you and your spouse jointly filed Form 502E but later file sep-arate returns, you may enter the total amount paid with Form502E on either of your separate returns. Or, you and yourspouse may agree to divide the payment between you. Be sureeach return has the social security numbers of both spouses.


Your SignatureThis form must be signed. If you plan to file a joint return, both ofyou should sign. If there is a good reason why one of you cannot,then the other spouse may sign for both. Attach an explanationwhy the other spouse cannot sign.

Others Who Can Sign For YouAnyone with a power of attorney can sign. But the following cansign for you without a power of attorney:

• Attorneys, CPA’s and enrolled agents.

• A person in close personal or business relationship to you whois signing because you cannot. There must be a good reasonwhy you cannot sign (such as illness or absence.) Attach anexplanation to the form.

APPLICATION FOR EXTENSION OF TIME TOFILE MARYLAND PERSONAL INCOME TAX RETURN

INSTRUCTIONSFOR FORM 502E1997

PAGE 2

COT/RAD-017

No Interest is Due And This Form Should Not Be Filed If:A. The tax liability on gross income after deducting Maryland withholding is $250 or less, orB. Each current year payment, made quarterly as required, is equal to or more than one-fourth of last year’s taxes.

1. Total Maryland income (from line 55 of Form 502, 503 or 505 or from line 57 of Form 504) . . . . . . . . . . . . . . . . . . . . . . . . . . $______________2. 1997 Maryland and local tax (from line 62c of Form 502, 503 or 504 or from line 62 of Form 505) . . . . . . . . . . . . . . . . . . . . . ______________3. Out of state credit (from line 67 of Form 502 or 504) . . . . . . . . . . . . . . . . . . . . . ___________________4. Business tax credits (from line 68 of Form 502 or 505) . . . . . . . . . . . . . . . . . . . . ___________________5. Total tax developed on tax preference items . . . . . . . . . . . . . . . . . . . . . . ___________________6. Total (Add lines 3, 4 and 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________7. Balance (line 2 less line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________8. Multiply line 7 by 90% (.90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________9. 1996 tax (Enter line 62c (reduced by any credits on lines 67 and 68) of 1996 Form 502, 503 or 504,

or line 62 (reduced by any credits on line 68) of 1996 Form 505) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________10. Minimum withholding and/or estimated tax required (Enter the lesser of line 8 or 9.) . . . . . . . . . . . . . . . . . . . . . . . . . . $______________

COMPUTATION OF UNDERPAYMENT – LINES 1 THROUGH 15

DUE DATES OF INSTALLMENTSApril 15, 1997 June 16, 1997 September 15, 1997 January 15, 1998

Jan. 1 to Jan. 1 to Jan. 1 to Jan. 1 toMar. 31 June 30 Sept. 30 Dec. 31

EXCEPTIONS WHICH AVOID THE UNDERPAYMENT INTEREST

INSTALLMENT PERIODS . . . . . . . . . . . . . . . . . . . .

11. Divide total Maryland income on line 1 into earnings per period (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12. Divide net earnings per period on line 11 by the amount on line 1 to determine the percent per period . . . . . . . . . . . . . . . . . . .

13. Payments required. Multiply the amount on line 10 by the percent on line 12 for each period . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Estimated tax paid and tax withheld per period(See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15. Underpayment per period (line 13 less line 14) If less than zero,enter zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

COMPUTATION OF INTEREST

16. Interest factor (based on 13% annual rate) . . . . . . . . . . . . . . . . . . . . . .17. Multiply underpayment on line 15 by the factor on line 16 for

each period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18. Interest (Add amounts on line 17) Place total on line 74 of Form 502, 503, 504 or 505

and include amount in your total payment with return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



IF YOUR INCOME IS TAXABLE BY ANOTHER STATE, SEE BACK OF FORM.

FARMERS AND FISHERMEN SEE BACK OF FORM FOR COMPUT ATION

UNDERPAYMENT OF ESTIMATEDMARYLAND INCOME TAX

BY INDIVIDUALSSEE EXPLANATION ON REVERSE. ATTACH THIS FORM TO FORM 502, 503, 504 OR 505.

FORM

502 UP

IMPORTANT: PLEASE REVIEW THE INSTRUCTIONS BEFORE COMPLETING THIS FORM.

119997

.0221 .0324 .0435 .0321


Section 10-815 of the Tax-General Article of the Annotated Codeof Maryland requires every individual, or husband and wife livingtogether, who receives taxable income which is not subject to Mary-land withholding or from which not enough Maryland tax is withheldto file a Declaration of Estimated Tax if the income can be expectedto develop a tax of more than $250.00 in excess of the Marylandwithholding. Furthermore, Sections 13-602 and 13-702 stipulate thatany individual so required to file, who either (1) fails to file on thedate or dates prescribed; (2) fails to pay the installment or install-ments when due; or (3) estimates a tax less than ninety (90) percentof the developed tax shown on the return for the current taxable yearand less than the tax paid for the prior year, shall be subject topenalty and interest.

WHO MUST FILE

If you believe that you are liable for interest for one of the reasonsoutlined above, please complete and submit this form with your taxreturn.

If you meet one of the exceptions shown on page 1, you are notrequired to file this form.

If you want us to figure the interest for you, complete your return asusual. Do not file Form 502UP. You will be notified of any interest due.


Lines 1 through 10 are used to determine the minimum amountrequired to be paid by estimated or withholding tax to avoid interest.

Lines 1–4Enter the amounts specified from your 1997 Form 502, 503, 504

or 505.

Line 5Multiply the amount on line 5 of Form 502TP by 5% (.05). Apply

the local tax rate in effect for your return and enter the sum onthis line.

Line 9If your 1996 tax was corrected or amended, be sure to include any

additional tax when calculating your total tax for the year.

Lines 11 through 15 will determine which periods are underpaidand the amount of underpayment.

Line 11Enter in each column the income received for the period of the

year covered by that column. If your income was received evenlythroughout the year, enter one-fourth of line 1 in column 1, one-halfof line 1 in column 2, three-fourths of line 1 in column 3 and anamount equal to line 1 in column 4. Otherwise, allocate to eachperiod the amount of income received between the dates for eachinstallment shown at the top of each column. NOTE: Regardless ofwhether you use an even distribution or base your entries on theactual receipt dates, each successive column will include the amount from the prior columns. See the example in the instructionsfor line 14.

Line 14Enter in each column the sum of any estimated payments you

have made and any Maryland tax withheld for the period covered bythat column. NOTE: Just as in line 11, each successive entry willinclude the amount from the prior columns. For example, if you paid$500 in estimated payments each quarter, the first column will con-tain $500, the second $1,000, the third $1,500 and the fourth $2,000.

Lines 16 through 18 determine the amount of interest due for eachunderpaid quarter.

Line 16The factors represent the interest rate for the portion of the year

between the due date of each quarter and the due date of the nextquarter. If your estimated tax payment was not timely, but was paidearlier than the due date of the next quarter, you may adjust the factor by dividing the number of days from the date the payment wasdue to the date it was paid by 365 and multiplying the result by 13%.Apply this adjusted factor to the underpaid amount on line 15.

Line 17Using the factors on line 16 or the adjusted factor described

above, determine the amount of interest due for each quarter andenter the amounts in the appropriate columns.

Line 18Add all interest amounts in Columns 1 through 4 on line 17. Enter

the total interest on the appropriate line of your tax return.If the interest calculated on line 18 is zero, enter code number 301

in the box marked “code number” on page 2 of Form 502. Attach thisform to your Form 502, 503, 504 or 505.

FARMERS AND FISHERMEN

If your gross income from farming or fishing is at least two-thirdsof your total estimated gross income for the year, the 1997 declarationand full payment of the estimated tax is due on or before January 15,1998. In lieu of filing the declaration, you may elect to file your fulland complete annual return on or before March 1, 1998 and make fullpayment of the developed tax at that time.

If you fail to do either of the above, and the income not subject towithholding or from which not enough Maryland tax is withheld wouldbe expected to develop a tax of more than $250.00, then you aresubject to interest. To compute the applicable interest charge, com-plete lines 1 through 10 of this form. Enter the amount from line 10on line 13, column 4 and complete the rest of the form. Only column4 will have entries.

To claim exemption from this interest charge or to use the specialcalculation, enter code number 300 in the box marked “code number”on page 2 of Form 502.

INCOME TAXABLE BY ANOTHER STATE

If at least 90% of your taxable income is taxable by another state,and the underpayment is not greater than the local tax, no interest isdue and you are not required to file this form.

To claim exemption from this interest charge, enter code number302 in the box marked “code number” on page 2 of Form 502.


BY INDIVIDUALS

INSTRUCTIONSFOR FORM 502UP1997

PAGE 2

COPY

COT/RAD-017

No Interest is Due And This Form Should Not Be Filed If:A. The tax liability on gross income after deducting Maryland withholding is $250 or less, orB. Each current year payment, made quarterly as required, is equal to or more than one-fourth of last year’s taxes.

1. Total Maryland income (from line 55 of Form 502, 503 or 505 or from line 57 of Form 504) . . . . . . . . . . . . . . . . . . . . . . . . . . $______________2. 1997 Maryland and local tax (from line 62c of Form 502, 503 or 504 or from line 62 of Form 505) . . . . . . . . . . . . . . . . . . . . . ______________3. Out of state credit (from line 67 of Form 502 or 504) . . . . . . . . . . . . . . . . . . . . . ___________________4. Business tax credits (from line 68 of Form 502 or 505) . . . . . . . . . . . . . . . . . . . . ___________________5. Total tax developed on tax preference items . . . . . . . . . . . . . . . . . . . . . . ___________________6. Total (Add lines 3, 4 and 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________7. Balance (line 2 less line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________8. Multiply line 7 by 90% (.90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________9. 1996 tax (Enter line 62c (reduced by any credits on lines 67 and 68) of 1996 Form 502, 503 or 504,

or line 62 (reduced by any credits on line 68) of 1996 Form 505) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________10. Minimum withholding and/or estimated tax required (Enter the lesser of line 8 or 9.) . . . . . . . . . . . . . . . . . . . . . . . . . . $______________

COMPUTATION OF UNDERPAYMENT – LINES 1 THROUGH 15

DUE DATES OF INSTALLMENTSApril 15, 1997 June 16, 1997 September 15, 1997 January 15, 1998

Jan. 1 to Jan. 1 to Jan. 1 to Jan. 1 toMar. 31 June 30 Sept. 30 Dec. 31

EXCEPTIONS WHICH AVOID THE UNDERPAYMENT INTEREST

INSTALLMENT PERIODS . . . . . . . . . . . . . . . . . . . .

11. Divide total Maryland income on line 1 into earnings per period (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12. Divide net earnings per period on line 11 by the amount on line 1 to determine the percent per period . . . . . . . . . . . . . . . . . . .

13. Payments required. Multiply the amount on line 10 by the percent on line 12 for each period . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Estimated tax paid and tax withheld per period(See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15. Underpayment per period (line 13 less line 14) If less than zero,enter zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

COMPUTATION OF INTEREST

16. Interest factor (based on 13% annual rate) . . . . . . . . . . . . . . . . . . . . . .17. Multiply underpayment on line 15 by the factor on line 16 for

each period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18. Interest (Add amounts on line 17) Place total on line 74 of Form 502, 503, 504 or 505

and include amount in your total payment with return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



IF YOUR INCOME IS TAXABLE BY ANOTHER STATE, SEE BACK OF FORM.

FARMERS AND FISHERMEN SEE BACK OF FORM FOR COMPUT ATION


BY INDIVIDUALSSEE EXPLANATION ON REVERSE. ATTACH THIS FORM TO FORM 502, 503, 504 OR 505.

FORM

502 UP

IMPORTANT: PLEASE REVIEW THE INSTRUCTIONS BEFORE COMPLETING THIS FORM.

119997

.0221 .0324 .0435 .0321

26

Your rights as aMar yland taxpayer

Whenever you contact us, youhave a right to . . .• Fair treatment and helpful advice• Tax forms and instructions that will

help you comply with the law• Prompt response to your questions

If you need help with your statetax return, you have a right to . . .• Free forms and instructions 24-hours

a day, 7-days a week on our website,www.comp.state.md.us , and Forms-by-Fax system at 410-974-FAXX (3299)

• Free assistance and state tax returnpreparation at any of our offices

•A free copy of your previously filedstate tax return if you write:

Comptroller of the TreasuryCustodian of Records

Annapolis, MD 21411-0001

After you file your state taxreturn, you can expect we’ll . . .• Check the income, exemptions,

credits, and deductions you report• Disallow items that cannot be

documented•Assess the penalty and interest

allowed by law• Give you up to three years from the

due date of a return to claim anyrefund you are due

If we change the amount ofyour refund or amount due onyour state tax return, you havea right to . . .•A written explanation telling you why

the change was made•A written notice if your refund was

reduced because of money you owedto another state or federal agency, orbecause you owed child support

If you can’t paythe state taxesyou owe, youhave a right to . . .•An explanation of the collection process•Ask for a payment plan. You should

expect us to record a tax lien to protectthe state’s interests if we offer you alengthy payment plan

If you are assessed additional tax or your refund is denied, you have a right to . . .• File an appeal and ask for your case

to be heard by a hearing officer• Have someone represent you, or you

can act on your own behalf• Receive a written explanation of the

appeal process• Tape record the hearing•Appeal the hearing officer’s decision

to Maryland Tax Court

Your tax records are private,and we will . . .• Keep your tax records strictly

confidential• Disclose tax information from your

return only when permitted by law

$ Just ask aboutELECTRONICFILING


for FASTMarylandtax refunds

27

You can make a contribution...

. . . to the Fair Campaign

Financing Fund. Your contribution helps

to provide a funding alternative to large

private contributions in elections for

governor/ lieutenant governor when candidates accept

a spending limit.

1. Check line 63b on your Maryland income tax form.

2. Enter amount you choose to donate (up to $500).

3. The amount will be deducted from your refund or added to your tax payment.

THE CHECKOFF WORKS

❏ LINE 63ACHECKOFF DONATIONS are at work across the state supporting hundreds of community-basedBay restoration and wildlife protection activities. Please consider a tax deductible contributionto these special causes that affect the quality of life in our state.

1. Check Box at ❏ line 63A.2. Enter amount you choose to donate.3. The amount will be deducted from your refund or added to your tax payment.4. The donation is tax-deductible in the following year.

Donations are divided evenly between the Bay restoration grants program of the Chesapeake Bay Trust and the nongame andendangered species programs of the Fish Heritage and Wildlife Administration of the Department of Natural Resources.

For further information call the Chesapeake Bay Trust at 410-974-2941 or the Department of Natural Resources at 410-974-3195.

Help Our Wildlife – Back Our Bay

✓✓

*For each additional $1,000 of income add $90 to $1,880 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 requirementswhich must be met. Due to space restrictions, not all of the other special limitations can be listed here in this notice.The purpose of this notice is simply to advise you of the availability of the program and to suggest that you inquirefurther if you think you qualify on the basis of the income chart provided above.

To obtain a Homeowners’ Tax Credit application form or to receive further information about your eligibility for the program, you should telephone 410-767-4433 in the Baltimore metropolitan area or 1-800-944-7403 (toll free) forthose living elsewhere in Maryland. The application form explains the various program requirements in detail. Thedeadline for filing a Homeowners’ Tax Credit application is September 1, 1998.

RENTERS’ TAX CREDIT PROGRAMThe State of Maryland also makes available a Renters’ Tax Credit of up to $600 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 maybe eligible for a credit if certain separate income requirements are met. To obtain a Renters’ Tax Credit applicationform or to receive further information about the program, you may telephone 410-767-4433 in the Baltimore metro-politan area or 1-800-944-7403 (toll free) for those living elsewhere in Maryland. The filing deadline for the Renters’Program is September 1, 1998.

REAL PROPERTY TAX EXEMPTIONS FOR 100% DISABLED VETERANS AND BLIND PERSONSThere 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 $6,000 of assessment 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.

IMPORTANT NOTICE ABOUT A STATE OF MARYLANDHOMEOWNERS’ PROPERTY TAX CREDIT PROGRAM

Under Maryland law, you may be eligible for a substantial credit on the property tax bill issued on your home, basedupon your gross household income. This program is available to homeowners of all ages and the credit is calculatedsolely on the basis of gross income. The application form is not provided here in this income tax booklet because thecredits are issued as a deduction from the homeowner’s July property tax bill. The property tax credit applicationforms are processed separately by the Maryland Department of Assessments and Taxation.

You should 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 $60,000 of assessment) exceed the“Tax Limit” amount shown on the table below for your household income level, you may be eligible for a credit andare urged to file an application. The table is printed for illustrative purposes, and therefore, the income amounts arelisted in increments of $1,000. For purposes of this program, the applicant must report total income, which means thecombined 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.

1997 COMBINED 1997 COMBINED 1997 COMBINEDGROSS HOUSEHOLD INCOME GROSS HOUSEHOLD INCOME GROSS HOUSEHOLD INCOME

BEFORE DEDUCTIONS TAX LIMIT BEFORE DEDUCTIONS TAX LIMIT BEFORE DEDUCTIONS TAX LIMIT

$0- 4,000 $ 0 13,000 395 22,000 1,1605,000 25 14,000 470 23,000 1,2506,000 50 15,000 545 24,000 1,3407,000 75 16,000 620 25,000 1,4308,000 100 17,000 710 26,000 1,5209,000 155 18,000 800 27,000 1,610

10,000 210 19,000 890 28,000 1,70011,000 265 20,000 980 29,000 1,79012,000 320 21,000 1,070 30,000 1,880

and up *1,880

28

Estimated Revenues and Expendituresfor Fiscal Year 1998

With amounts in millions of dollars and percentage of esimated total revenues and expenditures.

Estimated Revenues Estimated Expenditures % of Total

Public Education $ 5,393 34.94Health, Hospitals,

Mental Hygiene 3,411 22.10Transportation 2,309 14.96Human Resources,

Economic Development 1,325 8.59General Government 1,219 7.90Public Safety and State Police 907 5.88Natural Resources,

Agriculture, Environment 363 2.35Public Debt 336 2.18Housing and Community

Development 115 0.74Shared Taxes 66 0.43Less Reversions (6) (0.04)

Total $15,438 100.00

Instruction No.Accrual basis accounting . . . . . . . . . . . .25Additions to income . . . . . . . . . . . . . . . .12Adjustments to income . . . . . . . . . . . . . .11Adoption expenses . . . . . . . . . . . . . . . .13Age 65 or over . . . . . . . . . . . . . . .1, 10, 13Alimony . . . . . . . . . . . . . . . . . . . . . . . . .11Ambulance, fire, rescue, length of

service award . . . . . . . . . . . . . . . . . .13Amended return . . . . . . . . . . . . . . . . . . .29Artist’s contribution . . . . . . . . . . . . . . . .13Attachments . . . . . . . . . . . . . . . . . . . . .23

Balance due . . . . . . . . . . . . . . . . . . . . .22Baltimore City . . . . . . . . . . . . . . . . . . . . .6Beneficiary of a fiduciary . . . . . . . . .12, 13Blind person, reader for . . . . . . . . . . . . .13Blind Taxpayer . . . . . . . . . . . . . . . . . . . .10Bonds, State and local . . . . . . . .11, 12, 13Bonds, U.S. Savings . . . . . . . . . . . . . . .13

Cash basis accounting . . . . . . . . . . . . . .25Charitable travel expense . . . . . . . . . . . .13Chesapeake Bay and Endangered

Species Fund . . . . . . . . . . . . . . . . . .20Child care expenses . . . . . . . . . . . . .12, 13Code number . . . . . . . . . . . . . . . . . . . .23Cogenerator . . . . . . . . . . . . . . . . . . . . .21Conservation tillage equipment . . . . . . . .13Credits . . . . . . . . . . . . . . . . . . . . . . . . .21

Deadlines . . . . . . . . . . . . . . . . . . . . . . .24Deceased spouse . . . . . . . . . . . . . . .7, 28Deceased taxpayer . . . . . . . . . . . . . . . .28Dependent taxpayer . . . . . . . . . . . . . . .1, 7Dependents . . . . . . . . . . . . . . . . . . . . . .10Domicile . . . . . . . . . . . . . . . . . . . . . . . . .1

Earned income credit . . . . . . . . . . . . . . .18Enterprise zone credit . . . . . . . . . . .12, 21Estimated tax, declaration

payments . . . . . . . . . . . . . . . . . . . .21underpayment . . . . . . . . . . . . . . . .22

Exemptions . . . . . . . . . . . . . . . . . . .10, 16

Instruction No.Extension of time to file . . . . . . . . . . . . .24

Fair Campaign Financing Fund . . . . . . . .20Farm products, donated . . . . . . . . . . . . .13Fiduciary . . . . . . . . . . . . . . . . . . . . .12, 13Firemen and policemen,

official vehicle . . . . . . . . . . . . . . . .13pension and disability payments . . .13

Fiscal year . . . . . . . . . . . . . . . . . . . . . .25Form 123 . . . . . . . . . . . . . . . . . . . . . . . .1Form 503 (short form) . . . . . . . . . . . . . . .3

Handicapped students,assistance for . . . . . . . . . . . . . . . . .13

Head of household . . . . . . . . . . . . . . . . .7Historic preservation . . . . . . . . . . . . . . .13

IRA deduction . . . . . . . . . . . . . . . . . . . .11Itemized deduction method . . . . . . . .14, 16

Joint return . . . . . . . . . . . . . . . . . . . . .7, 8

Keogh retirement . . . . . . . . . . . . . . . . . .13

Local income tax . . . . . . . . . . . . . . . . . .19Lump sum distribution . . . . . . . . . . . . . .12

Mailing instructions . . . . . . . . . . . . . . . .24Mailing label . . . . . . . . . . . . . . . . . . . . . .4Married filing separately . . . . . . . . .7, 8, 19Military personnel . . . . . . . . . . . . . .1, 9, 27

overseas income . . . . . . . . . . . . . .13retirement income . . . . . . . . . . . . . .13

Minimum filing requirements . . . . . . . . . . .1Mutual funds . . . . . . . . . . . . . . . . . . . . .13

Neighborhood preservation credit . . . . . .21Net operating loss . . . . . . . . . . . . . . . . .12Nonresident income . . . . . . . . . . . . .13, 26

Oil depletion allowance . . . . . . . . . . . . .12Overpayment . . . . . . . . . . . . . . . . . . . . .22

Part-year residents . . . . . . . .9, 10, `16, 26Partnership investments . . . . . . . . . .12, 13

Instruction No.Payment instructions . . . . . . . . . . . . . . .24Pension exclusion . . . . . . . . . . . . . . . . .13Pickup amount . . . . . . . . . . . . . . . . .12, 13Policemen

(see Firemen and policemen) . . . . .13Poverty level income . . . . . . . . . . . . . . .13Preparer, paid . . . . . . . . . . . . . . . . . .5, 23Privacy Act . . . . . . . . . . . . . . . . . . . . . .30

Qualified retirement plan . . . . . . . . . . . .12

Railroad retirement benefits . . . . . . .11, 13Reader for a blind person . . . . . . . . . . . .13Reforestation . . . . . . . . . . . . . . . . . . . . .13Refund . . . . . . . . . . . . . . . . . . . . . . . . .22Refund, when not required to file . . . . .1, 7Refunds,

State and local income tax . . . . . . .13Residence . . . . . . . . . . . . . . . . . . . . .1, 26

S corporation . . . . . . . . . . . . . . . . . . . . .12Signature . . . . . . . . . . . . . . . . . . . . . . .23Social security income . . . . . . . . . . .11, 13Standard deduction method . . . . . . . . . .16State retirement or pension . . . . . . . .12, 13Students (see Dependent taxpayer) . . . . .7Subtractions from income . . . . . . . . . . . .13

Tax preference items . . . . . . . . . . . . . . .12Tax table . . . . . . . . . . . . . . . . . . . . . . . .17Tax withheld . . . . . . . . . . . . . . . . . . . . .21Tax year . . . . . . . . . . . . . . . . . . . . .25, 26Taxes paid to another state . . . . . . . . . .21Timber stand improvement . . . . . . . . . . .13Towns, Cities,

Taxing Areas . . . . . . . . . . . . . . . . . .6Two-income subtraction . . . . . . . . . . . . .13

U.S. bond interest . . . . . . . . . . . . . . . . .13

Volunteer fire company . . . . . . . . . . . . .13

Widow(er) . . . . . . . . . . . . . . . . . . . . . . . .7

Topical Index by Instruction Number

Sales & Use Tax$2,171.0

14%

State Education$1,487.0

10%

All Other Revenue$3,007.9

19%

FederalFunds

$3,446.422%

Income Tax$4,125.1

27%

Gas Tax, MotorVehicle

$1,228.78%

Need tax help?410-974-3981 from Central Maryland

1-800-MD TAXES (1-800-638-2937) from elsewhereThe best times to call are Wednesday through Friday.

Save tax dollars by using the local number whenever possible.

Want refund information?410-974-3701 from Central Maryland

or 1-800-218-8160 from elsewhere in the stateThis automated refund hotline is available 24-hours a day, 7-days a week for toll-free information

about your state tax refund. Have a copy of your tax return ready to verify information.

Need forms?

Call for Forms 410-974-3951Place an order 24-hours a day and your forms will be mailed to you.

How we can helpE-mail your questionsIn addition to telephone and walk-in assistance, you cane-mail your questions to [email protected].

Electronic filingConsider electronic filing for fewer errors and faster refunds.It’s often free – just ask your tax preparer. You may fileelectronically even if you owe additional tax.

Filing extensions without paperIf you do not owe additional tax but need an extension of time to file your Maryland income tax return, you can file your extension request by calling 410-974-5TAX(410-974-5829). You may also file for an extension on theComptroller’s web site.

Need special assistance?If you are planning to visit one of our offices and need reasonable accommodation for a disability, please contactus in advance of your visit. Hearing impaired individualsmay call:

Baltimore Metro (TTY) . . .410-974-3157 or 410-767-1967Washington Metro (TTY) . . . . . . . . . . . . . .301-565-0450Wheaton (TTY) . . . . . . . . . . . . . . . . . . . .301-949-6032Maryland Relay Service (MRS) . . . . . . .1-800-735-2258

Large format tax forms . . . . . . . . . . . . . . .410-974-3951

Taxpayer service officesWe’ll prepare your Maryland return free of charge if youbring a completed copy of your federal return and all W-2statements. You may obtain forms and assistance with yourtax return from the following taxpayer service offices:

Annapolis 110 Carroll St., 1st Floor 410-974-3981

Baltimore 301 W. Preston St., Room 206 410-767-1995

Bel Air 2 S. Bond St., 4th Floor 410-836-4890

Centreville 120 Broadway, Room 205 410-758-5050

Cumberland 112 Baltimore St., 2nd Floor 301-777-2165

Garrett County Residents 301-334-8880

Denton 207 S. 3rd St., Room 68 410-479-5720

Elkton 170 E. Main St. 410-996-0580

Ellicott City 3451 Court House Dr. 410-461-0170

Frederick 100 W. Patrick St., Room 2110 301-694-1982

Hagerstown 1 S. Potomac St. 301-791-4776

Jessup 7275-B Waterloo Rd. 410-799-4009

Leonardtown 23110 Leonard Hall Dr. 301-475-4850

New Carrollton 8181 Professional Pl., Ste. 101 301-459-9195

Prince Frederick 200 Duke St., 2nd Floor 410-535-8830

Salisbury 201 Baptist St., Room 2248 410-543-6800

Towson 300 E. Joppa, PL-1A 410-321-2306

Upper Marlboro 14735 Main St., Room 083B 301-952-2810

Waldorf 123 Smallwood 301-645-2226Village Center or 301-843-0977

Westminster 700 Corporate Center Ct.,Ste.C 410-848-4699

Wheaton 11510 Georgia Ave., Ste. 190 301-949-6030

Extra tax helpFree state income tax assistance, including tax form preparation, is available from any of the State Comptroller’s Taxpayer AssistanceOffices, Monday through Friday, 8:00 a.m. until 5:00 p.m. In addition, the offices will be open the following holidays and special hours:Monday, January 19, 1998 8:00 a.m.-5:00 p.m. Saturday, April 4, 1998 9:00 a.m.-1:00 p.m.Monday, February 16, 1998 8:00 a.m.-5:00 p.m. Saturday, April 11, 1998 9:00 a.m.-1:00 p.m.

Forms by FaxUse our Forms-by-fax system for copiesof forms, brochures and other information.

410-974-FAXX (410-974-3299)

Forms on the InternetVisit our web site for tax forms, instructions,

publications and e-mail access to taxpayer assistance.www.comp.state.md.us

Documents

State and Local Tax Returns