502R: Maryland Retirement Income Form (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 502R is a retirement income form attached to Form 502. It reports retirement income by source for you and your spouse, Social Security and Railroad Retirement benefits, and certain retirement income subtractions and pension exclusions.
Who files this form
Complete Form 502R if you or your spouse were required to file a 2025 Maryland Form 502 and any of these apply:
- You reported pension, annuity or IRA income on lines 4b or 5b of federal Form 1040.
- You received Social Security or Railroad Retirement benefits, Tier I or Tier II, whether taxable or nontaxable.
- You claimed a pension exclusion on line 10a or 10b of Form 502.
Nonresidents are not required to file Form 502R. Married individuals filing separate Maryland returns must each complete a separate Form 502R.
What you'll need
Have the following information and forms available, as applicable:
- Maryland Form 502, including the names and Social Security numbers entered on it.
- Your age as of December 31, 2025, and your spouse’s age on that date if filing jointly.
- Federal Form 1040 and Schedule 1, with retirement income amounts and information identifying each source.
- Form 1099-R if you received a taxable disability retirement pension or annuity reported as wages before reaching minimum retirement age.
- The gross amount of Social Security and Railroad Retirement benefits received, including nontaxable benefits.
- Form 502SU, if you subtracted military retirement income using code u or public safety retirement income using code v.
- Worksheet 13A, line 5, for the pension exclusion, or Worksheet 13E, line 8, for the Retired Forest/Park/Wildlife Ranger pension exclusion. These worksheets are in the Maryland Resident Income Tax Return Instructions.
How to file
Attach Form 502R to your Maryland Form 502. The supplied text does not provide a mailing address or e-filing directions.
Print or enter all information using blue or black ink. Enter your name and Social Security number exactly as shown on Form 502. If filing jointly, also enter your spouse’s information.
Complete the applicable parts for retirement income, benefits and pension exclusions, using the separate “You” and “Spouse” columns.
Common mistakes
- Putting Social Security or Railroad Retirement benefits in Part 4. Report those benefits on line 9 of Part 5 instead.
- Reporting only taxable benefits in Part 5. Enter the gross amount of Social Security and Railroad Retirement benefits, not just the taxable portion.
- Putting all retirement income on line 1. Line 1 excludes traditional, Roth, SIMPLE and rollover IRAs, SEPs, Keogh plans, ineligible deferred compensation plans and foreign retirement income. Use the appropriate source lines.
- Leaving out qualifying disability retirement income reported as wages. The instructions require taxable disability retirement pension or annuity income reported as wages before minimum retirement age to be included on line 1 of Part 4.
- Using an incorrect total on line 8. Check the total against the retirement income reported on your federal return, including the applicable disability retirement income.
- Using today’s age. For this 2025 form, enter your age as of December 31, 2025.
Questions people ask
Do I need Form 502R if my Social Security benefits were not taxable?
Yes, if you or your spouse were required to file a 2025 Maryland Form 502. Receiving Social Security or Railroad Retirement benefits, taxable or nontaxable, is one of the filing conditions.
Can spouses use one Form 502R?
A joint Maryland return includes both spouses’ information on Form 502R, using the separate columns. Spouses filing separate Maryland returns must each complete a separate Form 502R.
Where do I report military or public safety retirement income that I subtracted?
Enter the military retirement subtraction from code u of Form 502SU and the public safety retirement subtraction from code v on line 10 of Part 5.
Which worksheet amounts go in Parts 6 and 7?
For Part 6, use each spouse’s pension exclusion amount from line 5 of Worksheet 13A. For Part 7, use each spouse’s Retired Forest/Park/Wildlife Ranger pension exclusion amount from line 8 of Worksheet 13E.