Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Certification Requirement for Electronic Filing of Tax Credit(s)

There are tax credits allowed on an electronic return which require an attachment (PDF) of supporting documentation and certifications.

If the required documentation is not attached, the credit will be denied and notice sent.

Tax credit list

 

Form Part Tax Credit Submissions
502CR Part A Tax Credits for Income Taxes Paid to Other States Attach PDF copies of other tax state return(s); for Maryland resident partners, shareholders or members of pass-through entities who are part of a composite return filing and had taxes paid on their behalf, attach K-1(s), K-1 statement issued by PTE indicating memberís share of taxable income and tax liability.
502CR Part G, Line 1 Health Enterprise Zone Practitioner Income Tax Credit Attach copy of certification.
502CR Part H, Line 5 Community Investment Tax Credit Attach copy of certification.
502CR Part I, Line 5 Endow Maryland Tax Credit Attach copy of certification.
502CR Part J, Line 3 Preceptors in Areas With Health Care Workforce Shortages Tax Credit Attach copy of certification.
502CR Part M, Line 1 Neighborhood Stabilization Credit Attach copy of certification.
502CR Part M, Line 2 Heritage Structure Rehabilitation Tax Credit Include Form 502S and attach copy of certification.
502CR Part M, Line 3 Refundable Business Income Tax Credit Attach copy of corresponding certification(s).
502CR Part M, Line 4 IRC Section 1341 Repayment Credit Attach copy of the document that states the taxpayer must make repayment and copy of the document stating repayment was made.
502CR Part M, Line 5 Flow-through Nonresident PTE Tax If beneficiary of a trust of Qualified Subchapter S Trust for which nonresident PTE tax was paid. Attach PDF copy of both Form 504 Schedule K-1 for the trust and a copy of the 510 Schedule K-1 issued to the trust by the PTE.

If member of a PTE for which nonresident tax was paid, Attach PDF copy of Form 510 Schedule K-1 issued to you and to the partnership, LLC or S Corporation by the PTE.
505 Line 46 Credit for Nonresident Tax paid by PTE(s) Attach copy of Form 510 Schedule K-1 as PDF or XML or other statement from PTE, if Form 510 Schedule K-1 is not included as XML.
500CR Part A Enterprise Zone Tax Credit Attach copy of certification.
500CR Part B Health Enterprise Zone Hiring Tax Credit Attach copy of certification.
500CR Part D Job Creation Tax Credit Attach PDF copy of certification.
500CR Part E Community Investment Tax Credit Attach PDF copy of certification.
500CR Part H Cybersecurity Investment Incentive Tax Credit Attach PDF copy of certification.
500CR Part J Maryland Employer Security Clearance Cost Tax Credit Attach PDF copy of the required certification.
500CR Part K Research and Development Tax Credit(s) Attach PDF copy of certification.
500CR Part L Biotechnology Investment Tax Credit Attach PDF copy of certification.
500CR Part N Clean Energy Tax Credit Attach PDF copy of certification.
500CR Part O Maryland-Mined Coal Tax Credit Attach PDF copy of certification.
500CR Part P One Maryland Economic Development Tax Credit Attach PDF copy of certification.
500CR Part Q Oyster Shell Recycling Tax Credit Attach PDF copy of certification.
500CR Part R Bio-Heating Oil Tax Credit Attach PDF copy of certification.
500CR Part S Cellulosic Ethanol Technology Research and Development Tax Credit Attach PDF copy of certification.
500CR Part T Wineries and Vineyards Tax Credit Attach PDF copy of certification.
500CR Part U Maryland Film Production Activity Tax Credit Attach PDF copy of certification.
500CR Part V Electric Vehicle Recharging Equipment Tax Credit Attach PDF copy of certification.
500CR Part W Aerospace, Electronics, or Defense Contract Tax Credit Attach PDF copy of certificaiton
500CR Part X Credit for Preservation and Conservation Easements Attach PDF copy of certification

 

Any supporting documentation, other than what is listed above, will continue to be attached to Form EL101 and retained by the taxpayer or tax return preparer, and made available if requested.



 
Links for Individuals Electronic Filing
General Information
Filing Methods
Individuals Electronic Filing
  Electronic Filing FAQs
  iFile FAQs
  iFile Benefits
  iFile Requirements
  Tax Credit Certification Requirements
  Necessary Paper Forms
  County Abbreviations
  Subdivision Codes
  Approved eFile Software Vendors-Individuals
 
Download for Adobe Reader

Maryland.gov Homepage