I Received A Tax Notice

This notice is to advise that a Notice of Lien of Judgment has been satisfied.

Click here for additional information about Tax Liens.

This letter is to inform you that any federal refunds or vendor payments to which you may be entitled will be applied to state tax debts. You can avoid the offset of vendor payments by entering into and remaining current with a payment agreement. However, the balance must be paid in full to avoid the offset of your federal income tax refunds. Additionally, the Department of Treasury charges a fee for each payment offset which will be deducted from your check amount. This notice is required even if a payment plan has been established. Click here for additional information about our Liability Offset Program.

This letter is required by law and advises you that you may file an appeal in writing to the Compliance Division, Hearings and Appeals Section. This notice also reflects the penalty and accrued interest to date and is required even if a payment plan has been established. If a plan is in effect, continue to follow the terms of the agreement. Click here to find out how to file an appeal and Dispute It!

Notice of Lien of Judgment has been filed in the county of the address of record to serve notice to your creditors for delinquent and unpaid tax, interest, penalties and delinquent fees thereon, extending to and covering all property and rights to property, real and personal as long as the Lien is not fully satisfied. Click here for additional information about Tax Liens.

This letter is to inform you payment in full has not been received. This bill constitutes demand for payment.

This letter is to inform you that your tax account has been referred to Collections because the balance was not paid. Unless this is resolved by the payment due date, we will enforce collection. Click here for additional information about what happens if you don't pay.

This letter is to inform you that we have processed your return and found that you have a balance due. This notice also will explain any corrections we made while processing your return. If you need assistance in understanding why you owe, please contact our Taxpayer Services Division.

The Non-Filer program identifies individuals who have filed federal income tax returns using a Maryland address but have not filed a corresponding Maryland income tax return.

If you received an Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

The Revenue Agent Report Program (RARNF) is based on information received from the Internal Revenue Service (IRS) indicating that a taxpayer's federal return was audited or adjusted. The program compares the information to our records and when no Maryland return is located, an Information Request RARNF letter is generated.

If you received an Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

The Extension Non-filer Program (EXTNF) identifies individuals who have made estimated or extension payments but have not filed a corresponding income tax return.

If you received an EXTNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

The RFLNF Program is a non-filer program based on information received as part of an exchange agreement between Maryland and various neighboring states. When we receive information from a participating state that a taxpayer filed a non-resident income tax return indicating they are a Maryland resident, we review our records to verify that a Maryland resident return has been filed. If we cannot locate a Maryland return, an Information Request- RFLNF letter is issued to the taxpayer.

If you received a RFLNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

The CP2000 Non-filer Program (CPNF) is based on information received from the Internal Revenue Service (IRS) indicating that a taxpayer's federal return was adjusted to include unreported income. The program compares the information to our records and when no Maryland return is located, an Information Request CPNF letter is generated.

If you received a CPNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

The RFLNF Program is a non-filer program which identifies individuals who appear to have a filing requirement but have not filed a Maryland income tax return.

If you received a CPNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

The W-2 Non-filer Program (W2NF) compares our W-2 database against our filing records. When we find that a taxpayer has received a W-2 with income sufficient to require them to file a Maryland income tax return, but has not filed, we issue an Information Request- W2NF letter.

If you received an Information Request- W2NF letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

The 1099 Miscellaneous Non-filer program identifies individuals who have received 1099-MISC income from a Maryland source but have not filed a corresponding income tax return.

If you received a 1099MISCNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B , and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland. If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

If you have questions about the notice you received, or you can't find your notice defined here, call the phone number on the notice promptly. By calling the number on your notice, you can find out how to resolve the dispute or file an appeal and request a hearing. Failure to respond to the notice may cause us to assess additional penalty and interest charges and result in further collections efforts.

We receive information from the Internal Revenue Service advising us of changes made to a taxpayer's federal return, as a result of an audit. We make an adjustment to the taxpayer's account to incorporate all changes which impact the Maryland return. A Notice of Adjustment (RAR) is issued to notify the taxpayer of the changes made and the resulting tax and interest due.

If you received a Notice of Adjustment (RAR) and do not agree with our adjustment, please provide documentation showing that the federal adjustment has been revised. Acceptable documentation would be an updated federal audit report, or a federal Account Transcript. If an amended return was filed with the IRS response to the audit, please provide a copy of the federal amended return and the IRS acceptance letter. Documentation should be sent to the Compliance Programs Section, as indicated on the notice.

We compare the income reported on a taxpayer's Maryland income tax return against the income reported on their federal return. When the income reported on the Maryland return is less than the income reported on the federal return, the Maryland return is adjusted to increase the income accordingly. A Notice of Adjustment (FAGIM) is issued to notify the taxpayer of the changes made and the resulting tax and interest due.

If you received a Notice of Adjustment (FAGIM) and do not agree with our adjustment, please provide documentation to explain the difference in income along with a copy of your federal income tax return. Documentation should be sent to the Compliance Programs Section, as indicated on the notice.

We receive information from the Internal Revenue Service that indicates they have adjusted a taxpayer's federal income tax return to include income not previously reported. Since the Maryland return is based on the federal return, we adjust the Maryland return to include the unreported income accordingly.

If you received a Notice of Adjustment (CP2000) and do not agree with our adjustment, please provide documentation showing that the federal adjustment has been revised. Acceptable documentation would be an updated federal audit report, or a federal Account Transcript. If an amended return was filed with the IRS in response to the audit, please provide a copy of the federal amended return and the IRS acceptance letter. Documentation should be sent to the Compliance Programs Section, as indicated on the notice.

A taxpayer's return is adjusted to eliminate or reduce the Earned Income Credit (EIC), Local EIC and Refundable EIC based on information we received from the Internal Revenue Service (IRS). Maryland taxpayer's are entitled to claim a credit equal to 50% of the allowable federal EIC.

If you have received this notice and feel it is in error, please provide a copy of your federal income tax return along with an Account Transcript which indicates the credit allowed on your federal return. Documentation should be sent to the Compliance Programs Section, as indicated on the notice.

Maryland income tax law requires taxpayers to add back an amount equal to the tuition and fees deduction claimed on their federal return. Information is received from the IRS identifying Maryland taxpayers who have claimed the tuition and fees deduction on their federal return. If the correct addition is not included on the Maryland return, the return is adjusted to include an addition modification equal to the tuition and fees deduction.

If you have received this notice and feel it is in error, please provide a copy of your federal income tax return along with an Account Transcript. If an amended return was previously filed with the IRS to change or eliminate the deduction, please provide a copy of the federal amended return and the IRS acceptance letter. Documentation should be sent to the Compliance Programs Section, as indicated on the notice.

The amount of withholding taxes claimed on an individual's tax return is matched against the W-2 Wage and Tax Statements provided to the Comptroller's office by the individual's employer. When there is a discrepancy in the amount claimed, the return is adjusted accordingly.

If you have received this notice and feel it is in error, please provide copies of the statements (W-2s, 1099-Rs, etc.) showing the amount of additional Maryland withholding. Documentation should be sent to the Compliance Programs Section, as indicated on the notice.

We verify that taxpayers claiming the pension exclusion had income from a qualifying employee retirement system and were at least 65 years old, or totally disabled, or had a spouse who was totally disabled, during the tax year in question. If our records indicate that one of these criteria is not met, an adjustment is made to eliminate the pension exclusion claimed.

If the individual meets the criteria to claim the exclusion, the amount claimed is then verified to determine that the exclusion has been properly calculated. If we find that there was an error in the calculation, the tax return is adjusted to allow the proper amount of exclusion.

A qualified employee retirement plan must be qualified under Sections 401(a), 403 or 457(b) of the Internal Revenue Code. Foreign pensions do not qualify for the pension exclusion.

To be considered totally disabled, an individual must have a mental or physical impairment which prevents you from engaging in substantial gainful activity. The taxpayer must expect the impairment to be of long, continued or indefinite duration or to result in death.

If you received this notice, and feel it is in error, please provide your explanation and documentation to Compliance Programs as indicated on the notice.

If you are going to participate in an event/ craft show involving the sale of tangible personal property in Maryland, you are required to collect the 6% Maryland sales and use tax, and remit the tax collected to the Comptroller of Maryland on form COM/ST-203, within thirty (30) days of the event.

For a one-time event you must obtain a thirty (30) day Temporary License, to remit any tax collected. A temporary license can be obtained by calling our Business Nexus Unit at 410-767-1543 or 410-767-1531. If you are a promoter, you may also complete and return the Temporary Sales Tax License Information form to templicense@marylandtaxes.gov. You must file the thirty (30) Day Temporary License even if no tax is due.

If you participate in three (3) or more events each year, you are required to obtain a permanent sales tax license. A permanent license can be obtained by visiting our web site at www.marylandtaxes.gov and completing a Combined Registration Application Form.

You did not remit the sales & use tax return by the due date indicated on the return so a Past Due Notice was issued. You must file the sales & use tax return even if no tax is due. For your convenience, there is a sales & use tax return provided at the bottom of the past due notice.

If you have questions about the notice you received, please call the number provided on the notice.

The Comptroller received information indicating you purchased cigarettes over the Internet or out-of- state. The cigarettes purchased did not have the proper Maryland tobacco stamps affixed. According to our records, neither the Maryland tobacco tax nor the Maryland sales & use tax has been paid as required.

As a result, you, as the consumer who possessed the cigarettes, are responsible for remitting the cigarette tax. In addition, Maryland sales tax is due based on the total cost of the cigarettes.

For additional information, please view Consumer FAQs about Tobacco.

If you have questions about the letter you received, please call the number provided on the letter.