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Social Security or Railroad Retirement Benefits Exemption

Maryland does not tax Social Security and/or Railroad Retirement benefits. If you receive Social Security benefits and/or Railroad Retirement benefits and any amount of those benefits is included in your federal adjusted gross income, you can exempt those benefits from state and local tax in these easy steps:

  • Determine the taxable amount of Social Security and/or Railroad Retirement benefits that were included in your federal adjusted gross income on line 1 of Maryland Form 502.
  • Subtract those taxable benefits on line 12.
  • Complete the remainder of your return, following the line-by-line instructions.

If you also are eligible for Maryland's pension exclusion, be sure to report all of your Social Security and/or Railroad Retirement benefits on line 3 of the pension exclusion computation worksheet - not just those benefits you included in your federal adjusted gross income.



 
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