502SU: Maryland Subtractions from Income (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 502SU reports subtractions from income for the 2025 tax year, including certain retirement income, education savings contributions, expenses, and other listed amounts. Attach it to your tax return.
Who files this form
Use 2025 Maryland Form 502SU to report the subtractions from income that apply to you, and attach it to your tax return.
The form lists subtractions for certain retirement income, education savings contributions, qualifying expenses, and other income. It directs you to Instruction 13 in the Resident Booklet for more information about which subtractions apply.
What you'll need
The documents to attach depend on the subtraction you claim:
- Line f: A statement for Keogh plan benefits on which state income tax was paid before 1967.
- Lines l, o, and va: A copy of the certification for qualifying agricultural equipment, farm products donated to a gleaning cooperative, or the volunteer personnel subtraction program, respectively.
- Line m: Completed Form 502AC for a deductible artist’s contribution.
- Line q: Completed Form 502V for unreimbursed vehicle travel expenses.
- Lines bb, cc, cd, da, dc, de, and dm: Completed Form 500DM.
- Line dd: Completed Form 502AE for qualifying artist income from arts and entertainment districts.
- Line nn: A notice of student loan indebtedness discharged.
- Line xx: Documentation for qualifying donations of diapers, hygiene products, and monetary gifts.
The form also refers to your W-2 for the official vehicle amount on line j, Form 1099R for the pickup contribution on line r, and the worksheet in Instruction 13 for the overseas military subtraction on line p.
How to file
- Print using blue or black ink only. Enter the requested names and Social Security numbers.
- Determine which subtractions apply and enter the amounts on the matching lines.
- Complete and attach any additional forms, certifications, statements, notices, or documentation required for those lines.
- Add lines a through yf. Enter the total on line 1 of Form 502SU and on line 13 of Form 502, with the appropriate code letters.
- Attach Form 502SU to your tax return.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Putting certain depreciation on the wrong line: Line bb says not to include depreciation under IRC section 168(n). Report it under subtraction code dc.
- Subtracting electricity refunds that were not reported as income: Line yf says not to include Legislative Energy Relief Refund amounts you did not report as income on your federal income tax return.
- Mixing savings contributions with interest: Line ww1 asks for First-Time Homebuyer Savings Account contributions without interest. Report interest on line ww2 and add both amounts on line ww.
- Leaving out attachments: Attach Form 502SU to your tax return and include the supporting documents required for the lines you use.
- Missing the transfer to Form 502: Enter the total on line 13 of Form 502 with the appropriate code letters.
Questions people ask
How much military retirement income can I subtract for 2025?
Line u allows up to $20,000 if you are at least 55 on the last day of the taxable year, or up to $12,500 if you are under 55 on that day. The subtraction is for military retirement income received during the taxable year.
Does the form include a subtraction for adoption?
Yes. Line k lists $12,000 for adoption of a child with a special need under the SSA, or $10,000 for adoption of a child without a special need.
Can a teacher subtract classroom supply expenses?
Line tt allows up to $250 of certain unreimbursed expenses paid or incurred by a full-time K-12 teacher for certain classroom supplies.
Where does the total from Form 502SU go?
Add lines a through yf and enter the total on line 1. Also enter that amount on line 13 of Form 502 with the appropriate code letters.