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Tax Form Updates

The Maryland tax forms listed in the chart below have been revised after the forms printing process was completed in mid-December for the upcoming filing season. The reasons for the revision and additional remarks are included. To download the latest correct version, click on the form link in the left column.

2014 Updated Forms

To download the latest correct version, click on the form link in the left column. All updated forms will be found on the 2014 forms pages for businesses and individuals

Form/ Instruction Version Error/ Update Remarks
500CR-Instructions Internet version Updates were made to the 500CR-Instructions as a result of regulations. The Internet version of Form 500CR-Instructions has been revised as follows:
* Part T (Page 14) - new text was added to the penultimate paragraph as follows: "Also, this amount is an addition modification on the tax return."
* Part W (Page 15) - the first two sentences of the final paragraph were revised and now read: "An addition to income is required for credits from Parts A, C, J-1, K-1, K-II, S, T and any credit carried over and claimed in the current year from the Employment Opportunity Tax Credit. These additions are comprised of lines 1, 3, 10a, 11, 19 and 20 from Part W; and line 6 from Part Y."
502CR Printed booklet and flat versions.

1) Form 502CR, Part B, Line 3 shows a vertical line in the decimal field.

 

2) Part G Instructions for Line 1 was missing information on how to file for the credit.

1) The Internet version of Form 502CR has been revised; the vertical line in the decimal field was removed.

2) The Internet version of the 502CR Part G Instructions for Line 1 was updated and now includes the following text: The credit may only be claimed on an amended Maryland income tax return.

502SU Printed booklet and flat versions. Form 502SU, Line w shows “ww” next to the amount field on the right side. The Internet version of Form 502SU has been revised; the reference to “ww” has been changed to “w”.
Resident Booklet Printed booklet Instruction 14, last sentence of the 1st paragraph reads “Also, any amounts deducted as contributions of Preservation or Conservation Easements for which a credit is claimed on Form 500CR must be added to line 17b.” The Internet version of the Resident Instructions, Instruction 14 has been revised; the sentence now correctly references Form 502CR and reads “Also, any amounts deducted as contributions of Preservation or Conservation Easements for which a credit is claimed on Form 502CR must be added to line 17b.”
Nonresident Instructions and Nonresident Itemized Deduction Worksheet Internet version Instruction 16 and Worksheet 16A incorrectly reference Form 502.

The Internet version of the Nonresident Instructions, Instruction 16 has been revised to reference Form 505 and now correctly reads: “Note: Certain high-income taxpayers are required to reduce their federal itemized deductions. If you had to reduce your total federal itemized deductions, use the ITEMIZED DEDUCTION WORKSHEET (16A) to calculate the amount of state and local
income taxes to enter on line 26c of Form 505.

The Internet version of the Nonresident Itemized Deduction Worksheet (16A), Line 7, has been revised to reference Form 505 and now correctly reads: “MULTIPLY line 5 by line 6. Enter here and on Form 505, line 26c.“

2013 Updated Forms

To download the latest correct version, click on the form link in the left column. All updated forms will be found on the 2013 forms pages for businesses and individuals

Form/ Instruction Version Error/ Update Remarks
Fiduciary Instruction Booklet Internet version. Instruction 8 – Instructions for Maryland Form 504NR incorrectly stated in the Part I, Note: The sum of Columns (B) through (D) must equal Column (A) on line 14. The Internet version of the Fiduciary Instructions Booklet has been revised. Instruction 8 – Instructions for Maryland Form 504NR has been corrected and reads: Note: The sum of Columns (B) through (E) must equal Column (A) on line 14.
2012 Updated Forms

To download the latest correct version, click on the form link in the left column. All updated forms are also found on the 2012 forms pages for businesses and individuals.

Form/ Instruction Version Error/ Update Remarks
Nonresident Instruction Booklet Internet Tax rates for the amounts 47,000 through 48,000 were not included in the booklet. The Internet version of the Nonresident Instruction Booklet was revised to include the tax rates for the amounts 47,000 through 48,000.
500MC Instructions Internet Instructions for Form 500MC, line 10 incorrectly read: For Form 500, enter the amount from line 8, page 1 for "In Maryland" and from line 1, page 1 for "worldwide." The Internet version of Form 500MC Instructions, line 10 has been revised; the instructions now read: For Form 500, enter the amount from line 13, page 1 for "In Maryland" and from line 1a, page 1 for "worldwide."
500CR Instructions Internet Page 8, Special Instructions for Members of Qualified Business Entities that are Pass-Through Entities had an incorrect line reference in the third sentence of the third paragraph. The third sentence of the third paragraph in the Special Instructions on Page 8 now correctly reads: The tax on non-project income on line 8a is calculated by taking the tax calculated on line 7a, prorating it further on line 7b, and then subtracting line 7a from line 6; if the amount on line 8a is less than zero, enter zero.
502UP Instructions Internet The deadline for farmers and fishermen to file their annual tax return on or by March 1, 2013 had been revised to April 15, 2013. The instructions for Form 502UP (Rev 01/13) have been updated to reflect the filing deadline change for farmers and fishermen to file a full and complete annual return on or by April 15, 2013.
500CR Instructions Internet The e-mail address for the Maryland Department of Business and Economic Development, Division of Business Development Tax Incentives Group on pages 2, 3, 4 and 6 was incorrect. The e-mail address for the Maryland Department of Business and Economic Development, Division of Business Development Tax Incentives Group has been corrected to taxincentives@choosemaryland.org.
500CR Instructions Internet Form 500CR, Part K was revised to include Part K-II which is the section that relates to the R&D Tax Credit for those taxpayers who have been certified by the Maryland Department of Business & Economic Development as a "small business". Part Y, also revised, is the section that relates to refundable business tax credits. Instructions were revised accordingly. Form 500CR, Part K was revised to include Part K-II. Form 500CR, Part Y was revised to include refundable credit from Part K-II. The instructions for these parts of Form 500CR were revised accordingly.


 
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