502LU: Legislative Updates Addition/Subtraction Modification (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 502LU reports income additions, subtractions, and credits applicable to tax year 2025 that are enacted after December 31, 2025. It provides instructions for including the totals on Form 502 or Form 505, with individual entry lines currently reserved for future use.
Who files this form
Taxpayers may use Form 502LU to report income modifications and credits that apply to tax year 2025 and are enacted after December 31, 2025. The form does not state who is required to file it.
Common mistakes
Use blue or black ink only when printing information on the form.
Questions people ask
Which lines are reserved for future use?
Lines 1 through 3 for additions, 5 through 7 for subtractions, and 9 through 11 for credits are all marked “Reserved for future use.”
Where does the additions total go?
Add lines 1, 2, and 3 and enter the total on line 4. For Form 502, combine it with the total from lines 2 through 5, if any, and enter the result on line 6. For Form 505, combine it with the total from lines 18 and 19, if any, and enter the result on line 20.
Where does the subtractions total go?
Add lines 5, 6, and 7 and enter the total on line 8. Follow the instructions for Form 502, line 15, or Form 505, line 24, to include this amount.
Where does the credits total go?
Add lines 9, 10, and 11 and enter the total on line 12. Follow the instructions for Form 502, lines 24 and 45, or Form 505, lines 34 and 48.