Direct File FAQs


  1. How many Marylanders will be eligible?
  2. When will Direct File open for the 2025 filing season?
  3. What Deductions and Credits will be available to claim on Direct File?
  4. What Subtractions will be available when I file my Maryland state taxes through Direct File?
  5. Who should NOT use Direct File?
  6. Other free tax filing options

Direct File Answers

  1. How many Marylanders will be eligible?

    The Department of Treasury estimates that approximately 870,000 Maryland taxpayers may meet the eligibility requirements to use Direct File.

  2. When will Direct File open for the 2025 filing season?

    In conjunction with the IRS tax filing season start date, estimated to be late January 2025.

  3. What Deductions and Credits will be available to claim on Direct File?

    Deductions:

    • Standard deduction
    • Student loan interest
    • Educator expenses
    • Health Savings Account contributions

    Credits:

    • Earned Income Tax Credit
    • Child Tax Credit
    • Credit for Other Dependents
    • Child and Dependent Care Credit
    • Premium Tax Credit
    • Retirement Savings Contributions Credit
    • Credit for the Elderly and Disabled
  4. What Subtractions will be available when I file my Maryland state taxes through Direct File?
    • Child and dependent care expenses
    • Pension exclusion
      • Limited to those who are 65+ or have already provided documentation for their disability
    • Military retirement exclusion
    • Public safety retirement exclusion
    • Taxable Social Security benefits
    • Interest income from obligations of the U.S. or U.S. possessions
    • Two-income subtraction for Married Filing Jointly taxpayers
  5. Who should NOT use Direct File?
    • Gig economy or self-employment
    • Dividends
    • Capital gains or losses
    • Individuals claiming Itemized Deductions
    • Part-year or nonresidents
    • Individuals reporting Out-of-state income
    • Individuals filing Amended returns
    • Individuals claiming Federal and state credits not previously mentioned
  6. Other free tax filing options