2023 Individual Income Tax Forms

For additional information, visit Income Tax for Individual Taxpayers > Filing Information.

Note: The instruction booklets listed here do not include forms. Forms are available for downloading in the Resident Individuals Income Tax Forms section below.

Booklet Title Description
Resident Maryland State and Local Tax Forms and Instructions Instructions for filing personal state and local income taxes for full- or part-year Maryland residents.
Nonresident Maryland Tax Forms for Nonresidents Instructions for filing personal income tax returns for nonresident individuals.
Number Title Description
502-502B(2D) Maryland Resident Income Tax Return with Form 502B. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form. Maryland long form for full- or part-year residents claiming dependents.
PV Personal Tax Payment Voucher for Form 502/505, Estimated Tax and Extensions Payment voucher with instructions and worksheet for individuals sending check or money order for any balance due on a Form 502 or Form 505, estimated tax payments, or extension payments.
502 Maryland Resident Income Tax Return Maryland long form for full- or part-year residents.
502B Maryland Dependents Information Form to be used when claiming dependents.
502AC Maryland Subtraction for Contribution of Artwork Form and instructions for claiming subtraction for artwork created by qualifying persons and donated to a Maryland museum.
502AE Maryland Subtraction for Income Derived within an Arts and Entertainment District Form and instructions for claiming subtraction for income that a qualifying resident artist derives from selling an artistic work within an arts and entertainment district.
502CR Maryland Personal Income Tax Credits for Individuals and Instructions Form and instructions for individuals claiming personal income tax credits including:
  • Taxes paid to other states
  • Student Loan Debt Relief
  • Preservation and conservation easements
  • IRC section 1341 repayment
  • Catalytic Revitalization Projects and Historic Revitalization Tax Credit
  • Federal form 1041 Sch K-1 nonresident PTE tax
  • Child and dependent care expenses
  • Long-term care insurance
  • Child with disabilities
  • PTE Tax paid on members’ distributive pro rata shares of income
502INJ Injured Spouse Claim Form Form and instructions for a qualifying spouse to a file claim for a portion of a refund issued to the other spouse if any of the refund was applied to the following debts owed by the other spouse: past due state or federal taxes, past due child support or other state debt that has been referred to the Central Collection Unit.
502LU Legislative Updates Addition/Subtraction Modification This form maybe used by taxpayers to report income modifications and credits applicable to tax year 2023 that are enacted after December 31, 2023
502R Maryland Retirement Income Form Form for reporting retirement income as per enacted House Bill 1148 by the Maryland General Assembly during the 2016 Session.
502S Maryland Heritage Structure Rehabilitation Tax Credit 502S is used to calculate allowable tax credits for the rehabilitation of certified rehabilitation structures completed in the tax year.
502SU Maryland Subtractions from Income Other subtractions that you may qualify for will be reported on Form 502SU. Determine which subtractions apply to you and enter the amount for each on Form 502SU and attach to your Form 502.
502TP Computation of Tax Preference Income Modification Form and instructions for an individual or fiduciary of an estate or trust to use for reporting items of tax preference in excess of $10,000 ($20,000 for a joint return).
502UP Underpayment of Estimated Maryland Income Tax by Individuals Form and instructions for individuals who are liable for interest for untimely filing and/or underpayment of their estimated tax.
502V Use of Vehicle for Charitable Purposes Form and instructions for subtracting from the federal adjusted gross income certain unreimbursed automobile travel expenses incurred in connection with service as a volunteer for a nonprofit volunteer fire company or other qualified organization.
502X Maryland Amended Tax Form and Instructions Form and instructions to be used by resident individuals for amending any item of a Maryland return for tax year 2023.
588 Direct Deposit of Maryland Income Tax Refund to More Than One Account Use Form 588 if you want us to directly deposit your tax refund to either two or three of your accounts at a bank or other financial institution in the United States.
Number Title Description
EL101 Maryland Income Tax Declaration for Electronic Filing Form and instructions for individual electronic filers to use to establish a signature document. Electronic signatures are supported.
Number Title Description
505 Maryland Nonresident Income Tax Return Form for nonresidents to file if:
  • they are required to file a federal return based on the minimum filing requirements, and
  • they received income from sources in Maryland

Note: This form is not required for nonresidents who reside in the District of Columbia, Pennsylvania, Virginia or West Virginia and had only wages from Maryland.
505NR Nonresident Income Tax Computation Form for nonresidents to use to compute their Maryland taxable net income with subtractions for non-Maryland income, and attach to Form 505.
505SU Nonresident Subtractions Form to be used by nonresidents for any qualified Maryland subtractions.
505X Maryland Nonresident Amended Tax Return

Form and instructions for nonresidents to use to complete a nonresident amended return for tax year 2023.

Note: Nonresidents who wish to amend a tax year prior to 2009 must complete Form 502X for the year to be amended.
515 Maryland Tax Return - Nonresident Local Tax Form and instructions for nonresidents employed in Maryland who reside in jurisdictions that impose a local income or earnings tax on Maryland residents.
502LU Legislative Updates Addition/Subtraction Modification This form maybe used by taxpayers to report income modifications and credits applicable to tax year 2023 that are enacted after December 31, 2023
Number Title Description
129 Request for Copy of Tax Form Form used by individuals to request a copy of their Maryland income tax return.
130 Request for Certification of Tax Filings Form used by individual taxpayers to request certification of Maryland income tax filing for the purpose of obtaining a Maryland driver's license, ID card or moped operator's permit from the MVA.
Form 106 Stop Payment Request Form to request a stop payment on refund check and issue a replacement check.
Form 548 Power of Attorney Required form for the Comptroller to release tax information to a taxpayer's representative.
Form 548 Instructions Power of Attorney Instructions Instructions for Form 548 the required form for the Comptroller to release tax information to a taxpayer's representative.