502-502B (2D): Maryland Resident Income Tax Return with Form 502B (2D) (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Form 502 is Maryland’s 2025 resident income tax return. It reports income, deductions, exemptions, credits, payments, and Maryland and local tax to determine a refund or amount due. Form 502B provides dependents’ information for claiming dependent exemptions.
Who files this form
Form 502 is Maryland’s resident income tax return for tax year 2025. It includes a part-year resident section for people who began or ended legal residence in Maryland during 2025.
The form refers to Instruction 1 to determine whether you are required to file. That instruction is not included in the supplied text, so filing requirements cannot be determined from this form alone.
If you claim dependents, you must attach Form 502B to receive the applicable exemption amount.
What you'll need
Have these documents and details available, as applicable:
- Your federal return for federal adjusted gross income, and federal Schedule A if you itemize deductions.
- W-2 and 1099 forms showing Maryland and local tax withheld. Attach them if Maryland tax was withheld.
- Your and your spouse’s Social Security numbers, mailing address, Maryland physical address, and political subdivision information.
- Form 502B if claiming dependents, including each dependent’s name, Social Security number, relationship, and required date of birth.
- Amounts for 2025 estimated tax payments, any amount applied from your 2024 return, and any payment made with an extension request.
- Bank routing number, account number, account type, and account holder names if requesting direct deposit.
The return also calls for supporting forms where applicable, including Form 502R for taxable pensions, IRAs, and annuities; Form 502CG for net capital gain income subject to additional tax; Form 502SU for subtractions; and Form 502CR for specified credits. Line 45 calls for Form 502CR and/or Schedule K-1 from Forms 510/511, if applicable.
How to file
Print using blue or black ink only. Complete the return and applicable attachments, and sign and date the return. The form also includes a spouse’s signature field.
Mailing without a payment
Send your completed return to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Mailing with a payment
Attach your check or money order to Form PV and make it payable to Comptroller of Maryland.
- If filing individually, include the taxpayer’s SSN or ITIN on the check or money order.
- If filing jointly, include the primary taxpayer’s SSN or ITIN, tax year, and tax type.
- Do not staple Form PV or the check or money order to Form 502. Place Form PV with the attached payment on top of Form 502.
Mail to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
If the total amount due on line 52 is $1 or more, the form says to pay in full with the return and include Form PV.
Electronic filing and online payments
You must file electronically to claim business tax credits on Form 500CR. To make an online payment, go to marylandcomptroller.gov and click Pay, or scan the payment QR code on the form.
Common mistakes
- Leaving off Form 502B when claiming dependents. The form says it must be attached to receive the applicable exemption amount.
- Omitting dependents’ dates of birth. Form 502B marks these as required. For a dependent age 65 or over, check both the Regular and 65 or over boxes.
- Using a PO Box as your Maryland physical address. The form requires a physical address for your taxing area as of December 31, 2025, or the last day of the taxable year for fiscal-year taxpayers. Part-year residents are directed to Instruction 26.
- Skipping the deduction-method selection. All taxpayers must select one method and check the appropriate box.
- Entering unclear or incorrect direct-deposit details. The form reminds you to verify that all account information is correct and clearly legible.
- Leaving required identifying information off a payment. The form warns that this will delay payment processing.
- Using a name that does not match your Social Security card. The form directs you to contact SSA at 1-800-772-1213 or ssa.gov to help ensure credit for your personal exemptions.
Questions people ask
What if I moved into or out of Maryland during 2025?
If you began or ended legal residence in Maryland during 2025, place a “P” in the part-year resident box. Enter your dates of Maryland residence and other state of residence. The form refers part-year residents to Instruction 26.
What filing status do I use if someone else can claim me?
The form directs you to use Filing Status 6, Dependent taxpayer, and enter 0 in Exemption Box A. It also refers you to Instruction 7.
Can I split my direct-deposit refund?
Yes. The form says to use Form 588 to split your direct deposit.
Can I apply an overpayment to next year’s estimated tax?
Yes. On the 2025 return, line 49 lets you apply an overpayment to 2026 estimated tax. Line 50 shows the amount to be refunded after subtracting line 49 from your overpayment.
What if I do not have health care coverage?
The form includes boxes for you and your spouse to indicate no health care coverage, along with date-of-birth fields. It also includes an authorization to share return information with Maryland Health Connection to determine pre-eligibility for no-cost or low-cost coverage.