You can pay your Individual Maryland taxes with a personal check or money order if you prefer not to pay electronically, or with a credit card. If you file electronically and pay by check or money order, your payment is due by April 15, however, if you file electronically by the April 15 deadline and choose to pay electronically, you have until April 30 to make the electronic payment (by direct debit or credit card).

You may also drop off your tax forms and payments at one of our local offices.

The return address for a Form 502 or Form 505 filed with payment by check or money order is:

Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888

Send all other returns, payments and other correspondence regarding your personal or business tax account(s) to:

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001

If you are self-employed or do not have Maryland income taxes withheld by an employer, you can make quarterly estimated tax payments as part of a pay-as-you-go plan.

You can make estimated payments online using iFile, which also allows you to review your history of previous payments made through iFile and also schedule the payments. You can also submit estimated payments using Form PV.

If your employer does withhold Maryland taxes from your pay, you may still be required to make quarterly estimated income tax payments if you develop a tax liability that exceeds the amount withheld by your employer by more than $500.

If you receive $500 or more in income from awards, prizes, lotteries, racetracks or raffles, you must file Form PV - along with your full estimated tax payment - within 60 days of receiving the income.

If you file joint returns
You and your spouse may file a joint Form PV regardless of whether you file your final return jointly or separately. The estimated tax may be claimed in any proportion on the final return as long as the amounts claimed separately do not exceed the total paid.

• Estimated Tax Calculator
• Pay Estimated Taxes Electronically
• Form PV (Estimated income Tax Voucher)

Mail your payment voucher form with check made payable to “Comptroller of Maryland”

to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888

As part of our audit program, we verify the individual claiming the pension exclusion had income from a qualifying employee retirement system and that the individual was at least 65 years old, or totally disabled, or had a spouse who was totally disabled, during the year in question. If our records indicate that one of these criteria is not met, an adjustment is made to reduce or eliminate the pension exclusion claimed. If the individual meets the criteria to claim the exclusion, the amount claimed is then verified to ensure that the exclusion was properly calculated. If we find that it was not properly calculated, an adjustment is made to allow the correct amount of pension exclusion.

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.

The purpose of withholding tax is to collect income tax at the source, as wages are earned, as part of the state's "pay-as-you-go" plan of income tax collection.

Nonresidents
If you are a nonresident who owns and is selling or transferring real property and associated tangible personal property in Maryland, you must make a tax withholding payment to the local Clerk of the Circuit Court or the Maryland Department of Assessments and Taxation (SDAT). The payment must be made before the deed or other instrument of transfer is recorded with the court clerk or filed with SDAT.

For a nonresident individual, the payment is 8% of the total property sale payment made to the individual. A nonresident entity must make an 8.25% payment. See Withholding Requirements for Sales of Real Property by Nonresidents.

2023 Withholding Forms

Withholding Calculator