General Audit
Maryland income tax law allows the Comptroller to independently audit Maryland income tax returns. As part of our audit program, we had previously contacted you and requested that documentation be provided to substantiate items (such as, itemized deductions, business expenses, etc.) claimed on your Maryland return. If no documentation was provided, your return was adjusted to eliminate all the items in question. If documentation was provided, your account was adjusted to allow the items properly substantiated.
Statute of Limitations
Generally the Comptroller's Office has three (3) years to audit a tax return from the due date of the return or the date the return was filed, whichever is later. However, there is no statue of limitations when there has been a change made to the federal return by the IRS and the taxpayer fails to notify the Comptroller's Office within ninety (90) days of the final determination by the IRS. If the Comptroller's Office is notified within the ninety (90) days, the Comptroller's Office has one (1) year to assess the deficiency.
If you have question regarding any of our audit programs, you may call (410) 767-1966 or toll free at 1 (800) 648-9638.