Reasons why I may not be required to file a Maryland income tax return

If you were in the military and were a resident of another state, please send us a copy of your military W-2 or your Leave and Earnings Statement (LES) for the year in question. Remember, if you earned non-military income in Maryland, a non-resident income tax return must be filed.

If you were required to file a federal return but not required to file a Maryland return due to the exclusion of social security and/or railroad retirement income, please send us a copy of your social security and/or railroad retirement statement.

If you were a resident of another state for the year in question, please provide a copy of the other state's income tax return with attachments, such as W-2(s) and 1099(s). If the other state does not have an income tax, please provide a written statement indicating where you were a resident for the applicable tax period along with copies of all W-2(s) or other income statements.

All requested documentation should be sent along with the Information Request notice to: Comptroller of Maryland, 7 St. Paul Street, Baltimore, MD 21202.

By Email to: cdcprograms@marylandtaxes.gov

By Fax to: 410-767-1924

If you did not live in Maryland during the year in question, please provide an explanation as to why a Maryland address was used on your federal income tax return.

If you have questions or your situation doesn't fit into any of the examples listed above, call (410) 767-1966 or toll free 1 (800) 648-9638. Please don't assume the problem will go away, even if you believe the notice is incorrect.