502: Maryland Resident Income Tax Return (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Form 502 is Maryland’s 2025 Resident Income Tax Return. It reports income, adjustments, deductions, exemptions, credits, and payments to calculate Maryland and local income tax and any balance due or refund.
Who files this form
Form 502 is Maryland’s resident income tax return for tax year 2025. It includes a section for people who began or ended Maryland legal residence during 2025.
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 from this form alone.
What you'll need
Have these documents and details ready, as applicable:
- Your federal return, which supplies the adjusted gross income for Line 1. If itemizing, federal Schedule A supplies the deduction amount for Line 17a.
- W-2 wage and tax statements and 1099 forms. Attach W-2 and 1099 forms if Maryland tax was withheld. The form provides a designated spot for W-2 statements, attached with one staple.
- Your Social Security number and your spouse’s, if applicable.
- Your Maryland physical address for the taxing area as of December 31, 2025, or the last day of your taxable year if filing on a fiscal-year basis. Part-year residents are directed to Instruction 26.
- Details of 2025 estimated tax payments, any amount applied from your 2024 return, and any payment made with an extension request.
- Bank account type, routing number, account number, and account holder names if requesting direct deposit.
Additional forms may be needed:
- Form 502B: Required when claiming dependents.
- Form 502R: Attach for the taxable pensions, IRAs, and annuities entry on Line 1d.
- Form 502SU: For subtractions reported on Line 13.
- Form 502CG: Attach for net capital gain income subject to additional tax on Line 20a.
- Form 502CR and, if applicable, Schedule K-1 (Forms 510/511): For the applicable credit entries.
- Form PV: Include with payment.
- Form 588: Use to split a direct-deposit refund.
How to file
Print using blue or black ink only. Complete the applicable entries and signature fields.
Mailing without a payment
Mail your completed return to:
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, not Form 502. Do not staple Form PV or the payment to Form 502. Place Form PV with the attached payment on top of 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
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 payment
You must file electronically to claim business tax credits on Form 500CR. The supplied form does not provide electronic filing steps.
To make an online payment, go to marylandcomptroller.gov and click Pay, or scan the QR code on the form and follow the instructions.
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 either the standard or itemized deduction method.
- Using a PO box for the Maryland physical address. The form requires a physical address and says no PO boxes in those fields.
- Using a name that does not match your Social Security card. To ensure credit for personal exemptions, the form directs you to contact SSA at 1-800-772-1213 or visit ssa.gov if the names do not match.
- Attaching payment to Form 502. Attach the check or money order to Form PV instead, and place it on top of Form 502 without stapling it to the return.
- Leaving required identifying information off a payment. The form warns this 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 if I moved into or out of Maryland during 2025?
If you began or ended Maryland legal residence in 2025, enter “P” in the part-year resident box. The form asks for your Maryland residence dates and other state of residence, and refers you to Instruction 26.
Can I have my refund deposited directly into my bank account?
Yes. Authorize direct deposit and enter your account type, nine-digit routing number, account number, and the names on the account. To split your direct deposit, use Form 588.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 49 lets you apply an overpayment to 2026 estimated tax. Line 50 is the amount to be refunded after subtracting Line 49 from Line 48.
What is the health care coverage section for?
It lets you indicate whether you or your spouse lacks health care coverage. You can also authorize the Comptroller to share return information with Maryland Health Connection to determine pre-eligibility for no-cost or low-cost coverage.