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! Home Page

Earned Income Tax Credit

If you qualify for the federal earned income tax credit and claim it on your federal return, you may be entitled to a Maryland earned income tax credit on the state return equal to 50% of the federal tax credit. The Maryland earned income tax credit (EITC) will either reduce or eliminate the amount of the state and local income tax that you owe.

For tax year 2013, the earned income tax credit is allowed if you meet the following conditions:

  • You have three or more qualifying children and you earn less than $46,227 ($51,567 if married filing jointly).
  • You have two qualifying children and you earn less than $43,038 ($48,378 if married filing jointly).
  • You have one qualifying child and you earn less than $37,870 ($43,210 if married filing jointly).
  • You do not have a qualifying child and you earn less than $14,340 ($19,680 if married filing jointly).

To calculate the amount of your tax credit, complete the State Earned Income Credit Worksheet included in Instruction 18 of the Maryland tax booklet.

You may qualify for the Maryland earned income tax credit even if you're not required to file a Maryland tax return. However, you must file a return to claim the state tax credit, using Form 502 or Form 503 (or Form 505 or Form 515 if you are a nonresident).

Refundable Earned Income Tax Credit

If the earned income tax credit exceeds your Maryland tax liability, you may be entitled to a refund. Complete the Refundable Earned Income Credit Worksheet in Instruction 21 of the tax booklet.

The refundable earned income credit is calculated as 25% of your federal earned income credit, less your state income tax liability. If this amount is zero or less, no refund is due. The refundable amount of the credit may not be carried forward to any other tax year.

Local Earned Income Tax Credit

If you are a Maryland resident who qualifies for the state earned income credit, you may also qualify for a local earned income tax credit. Complete the Local Earned Income Credit Worksheet included in Instruction 19 of the tax booklet. The unused local income tax credit may not be refunded or carried forward to any other tax year.

Nonresidents, Part-Year Residents

Nonresidents and part-year residents must prorate their earned income credits on Form 505 or 515, based on the ratio of Maryland adjusted gross income to federal adjusted gross income.

Free Tax Preparation

Free tax preparation services are available at Volunteer Income Tax Assistance (VITA) sites to help low- and moderate-income taxpayers file their federal and Maryland income tax returns free of charge. Trained volunteers will prepare your returns, make sure you claim all the tax credits to which you are entitled, and even file your returns electronically - for free.

To find a VITA site in your area, call 410-685-0525 or 1-800-492-0618. Hearing impaired individuals can call TTY 410-685-2159. When calling, please indicate if you plan to file for a prior tax year.

Maryland Taxpayer Service Offices

In addition, if you bring a completed copy of your federal return and all related documents to any of our taxpayer service offices, we will complete your Maryland income tax return and even file it electronically for you for free. Our offices are open Monday - Friday, 8:30 a.m. - 4:30 p.m.

Helpful Resources
EITC Central
Individuals Taxpayer Assistance
Maryland Committee for Children
Baltimore Cash Campaign
Maryland Cash Campaign

 



 
Links for Determine Tax Credits and Deductions
Individual Tax Types
Income Tax
Filing Information
Determine Tax Credits and Deductions
  Aquaculture Oyster Float Credit
  Child and Dependent Care Tax Credit
  Child or Dependent Care Expenses
  College Savings Plans Deductions
  Earned Income Tax Credit
  Heritage Structure Rehabilitation Tax Credit
  Hurricane Tax Relief
  Income Taxes Paid to Other States Credit
  Long-Term Care Insurance Credit
  Neighborhood Stabilization Credit
  Poverty Level Credit
  Preservation and Conservation Easement Credit
  Quality Teacher Incentive Credit
  Solar Energy Grant Subtraction
  Tax Subtraction for Two-Income Families
  Sustainable Communities Tax Credit
 
Download for Adobe Reader

Maryland.gov Homepage