502-502B (2D): Maryland Resident Income Tax Return with Form 502B (2D) (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Form 502 is Maryland’s 2024 resident income tax return. It reports income, deductions, exemptions, credits and payments to calculate Maryland and local income tax and any balance due or refund. Form 502B provides dependents’ information for claiming dependent exemptions.
Who files this form
Form 502 is Maryland’s resident income tax return. It includes a part-year resident section for people who began or ended legal residence in Maryland during 2024.
The form refers to Instruction 1 to determine whether you must file. That instruction is not included in the supplied text, so filing requirements cannot be determined here.
If you claim dependents, you must attach Form 502B to receive the applicable exemption amount.
What you'll need
- Federal tax return: Form 502 asks for your federal adjusted gross income. If you itemize deductions, it also asks for amounts from federal Schedule A.
- W-2 and 1099 forms: Use these to report Maryland and local tax withheld. Attach them if Maryland tax was withheld.
- Personal and address information: Have Social Security numbers for yourself and your spouse, if applicable, plus your mailing address and required Maryland physical address.
- Dependent information: If claiming dependents, complete Form 502B with each dependent’s name, Social Security number, relationship and date of birth.
- Payment records: Gather amounts for 2024 estimated tax payments, any amount applied from your 2023 return, payments made with an extension request and Form MW506NRS, if applicable.
- Additional forms, when applicable: The return calls for Form 502R for taxable pensions, IRAs and annuities; Form 502SU for listed subtractions; and Form 502CR and/or Schedule K-1 (Forms 510/511) for applicable credits.
- Bank account information: For direct deposit, provide the account type, routing number, account number and names on the account. Use Form 588 to split a direct deposit.
How to file
Print using blue or black ink only. Complete the return and its signature area, and include required attachments. Place W-2 statements in the marked area with one staple.
Mailing without a payment
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Mailing with a payment
Make your check or money order payable to Comptroller of Maryland and attach it to Form PV. Place Form PV with the attached payment on top of Form 502. Do not staple Form PV or the payment to Form 502.
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
For an individual filing, include the taxpayer’s SSN or ITIN on the payment. For a joint filing, include the primary taxpayer’s SSN or ITIN, tax year and tax type. Missing information will delay payment processing.
Electronic filing and online payment
You must file electronically to claim business tax credits on Form 500CR. To make an online payment, go to marylandtaxes.gov and click Pay, or scan the payment QR code on the form.
Common mistakes
- Leaving out Form 502B when claiming dependents: The form says it must be attached to receive the applicable exemption amount. Provide each dependent’s date of birth. For a dependent age 65 or over, check both the Regular and 65 or over boxes.
- Using the wrong filing status when someone else can claim you: The form directs you to Filing Status 6, Dependent taxpayer, and to enter 0 in Exemption Box A.
- Omitting the required physical address: For tax year 2024, provide the Maryland physical address of your taxing area as of December 31, 2024, or the last day of the taxable year for fiscal-year taxpayers. Do not use a PO Box. Part-year residents are directed to Instruction 26.
- Skipping the deduction-method box: All taxpayers must select one deduction method and check its box.
- Attaching payment to Form 502: Attach the check or money order to Form PV instead. If the total amount due is $1 or more, the form says to pay in full with the return and include Form PV.
- Entering unclear or incorrect bank details: The form reminds you to verify that all direct-deposit account information is correct and clearly legible.
- Using a name that does not match your Social Security card: The form says to contact SSA at 1-800-772-1213 or ssa.gov to help ensure you receive credit for personal exemptions.
Questions people ask
What if I moved into or out of Maryland during 2024?
If you began or ended legal residence in Maryland in 2024, place a “P” in the part-year resident box. The form asks for your dates of Maryland residence and your other state of residence, and refers you to Instruction 26.
Do I need Form 502B if I claim dependents?
Yes. Form 502 says you must attach Form 502B to receive the applicable exemption amount. Transfer the total from Form 502B, line 3, to line C of the Exemptions area on Form 502.
Can I have my refund deposited directly into my bank account?
Yes. Complete the direct-deposit section and check the authorization box. Provide the account type, nine-digit routing number, account number and names on the account. Use Form 588 if you want to split your direct deposit.
Can I apply an overpayment to next year’s estimated tax?
Yes. On this 2024 return, line 47 lets you apply an overpayment to 2025 estimated tax. Line 48 is the remaining amount to be refunded.
What if I or a dependent does not have health care coverage?
Form 502 has boxes for you and your spouse to indicate a lack of coverage. Form 502B has a similar box for each dependent. Form 502 also lets you authorize the Comptroller to share return information with Maryland Health Connection to determine pre-eligibility for no-cost or low-cost coverage.