502: Maryland Resident Income Tax Return (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Form 502 is Maryland’s resident income tax return for 2024. It reports income, deductions, exemptions, credits and tax payments to calculate Maryland and local income tax and any refund or amount due.
Who files this form
Form 502 is Maryland’s resident income tax return for tax year 2024. It also includes fields for people who began or ended legal residence in Maryland during 2024.
The form directs you to Instruction 1 to determine whether you must file. That instruction is not included in the supplied text, so filing requirements cannot be determined from this form alone.
What you'll need
Have the following available, as applicable:
- Your federal return, which provides the adjusted gross income for line 1. If you itemize deductions, you also need federal Schedule A.
- W-2 and 1099 forms showing Maryland and local tax withheld. Line 40 says to attach them if Maryland tax was withheld.
- Information about 2024 estimated tax payments, amounts applied from your 2023 return, payments made with an extension request, and Form MW506NRS.
- Social Security numbers for you and your spouse, your address, and your Maryland political subdivision information.
- Bank account type, nine-digit routing number, account number, and account holder names if requesting direct deposit.
Additional forms may be needed:
- Form 502B: Required if you claim dependents, to receive the applicable exemption amount.
- Form 502R: Attach for the taxable pensions, IRAs, and annuities entry on line 1d.
- Form 502SU: Attach for subtractions reported on line 13.
- Form 502CR: Attach for the credits or recaptured credit entries that call for it. Line 43 also calls for Schedule K-1 from Forms 510/511, if applicable.
- Form PV: Include with payment.
- Form 588: Use to split a direct-deposit refund.
How to file
Complete the return using blue or black ink. Sign and date it, and complete the spouse’s signature field if applicable. Attach your W-2 statements in the marked area with one staple.
Mail without a payment
Send your completed return to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Mail with a payment
If the total amount due on line 50 is $1 or more, pay in full with the return and include Form PV.
Make your check or money order payable to Comptroller of Maryland and attach it to Form PV, not Form 502. Place Form PV with the attached payment on top of Form 502. Do not staple Form PV or the payment to Form 502.
- If filing individually, include the taxpayer’s SSN or ITIN on the payment.
- If filing jointly, include the primary taxpayer’s SSN or ITIN, tax year, and tax type on the payment.
Mail to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
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 QR code printed on the form.
Common mistakes
- Leaving out Form 502B when claiming dependents. The form says you must attach it to receive the applicable exemption amount.
- Skipping the deduction-method box. All taxpayers must select one method and check the appropriate box.
- Using a PO Box as the Maryland physical address. The form requires a physical address, not a PO Box. For tax year 2024, it asks for the taxing-area address as of December 31, 2024, or the last day of the taxable year for fiscal-year taxpayers. Part-year residents are directed to Instruction 26.
- 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.
- Attaching payment to Form 502 or omitting payment identification. Attach payment to Form PV instead. The form warns that missing required identifying information will delay payment processing.
- Entering unclear or incorrect direct-deposit details. Verify that all account information is correct and clearly legible.
Questions people ask
What should I enter 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 provides spaces for your Maryland residence dates and other state of residence, and directs part-year residents to Instruction 26.
Can I receive my refund by direct deposit?
Yes. Check the direct-deposit authorization box and provide your account type, nine-digit routing number, account number, and names as they appear on the bank account. Check the separate box if the refund will go to an account outside the United States. Use Form 588 to split your direct deposit.
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 47 lets you apply an overpayment from your 2024 return to 2025 estimated tax. Line 48 shows the amount to be refunded after subtracting that amount from your overpayment.
What is the health care coverage section for?
You can indicate that you or your spouse does not have health care coverage. You can also authorize the Comptroller to share information from the return with Maryland Health Connection to determine pre-eligibility for no-cost or low-cost coverage.