502V: Use of Vehicle for Charitable Purposes (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 502V calculates the subtraction for charitable vehicle expenses using your 2025 qualifying mileage, reimbursements, and amounts claimed as an itemized deduction on your Maryland return. Attach it to your tax return and enter the calculated modification on Form 502SU
Who files this form
Use Form 502V to calculate the Maryland subtraction for unreimbursed automobile travel expenses from volunteer service for:
- A nonprofit volunteer fire company.
- An organization qualified under Section 170 of the Internal Revenue Code whose principal purpose or function is to provide medical, health, or nutritional care.
The form also allows a subtraction for unreimbursed vehicle expenses incurred while providing assistance, other than transportation, to individuals with disabilities as defined in Section 190 of the Internal Revenue Code who are enrolled as students in Maryland community colleges.
Attach Form 502V to your tax return.
What you'll need
The form says to maintain appropriate documentation for your mileage. To complete it, have:
- Your name and Social Security number, and your spouse’s information where applicable.
- The name of the qualifying organization.
- Total mileage for qualifying services from January 1 through December 31, 2025.
- The amount of any mileage reimbursement received.
- The amount claimed as an itemized deduction on your Maryland return for charitable vehicle expenses.
How to file
Attach Form 502V to your tax return. The supplied text does not provide a mailing address or e-file instructions.
To complete the calculation:
- Enter qualifying mileage for January 1 through December 31, 2025, on Line 1.
- Multiply Line 1 by $0.70 and enter the result on Line 2.
- Enter mileage reimbursements on Line 3.
- Enter the charitable vehicle expense amount claimed as an itemized deduction on your Maryland return on Line 4.
- Add Lines 3 and 4 and enter the total on Line 5.
- Subtract Line 5 from Line 2. Enter the result on Line 6 and on Line q of Form 502SU or Form 505SU.
Print using blue or black ink only.
Common mistakes
- Not reducing the calculated amount by reimbursements received for charitable travel.
- Not reducing it by charitable vehicle expenses claimed as an itemized deduction on the Maryland return.
- Leaving out qualifying mileage from home, while performing the service, or returning home.
- Failing to maintain appropriate mileage documentation.
- Forgetting to attach Form 502V to the tax return.
Questions people ask
What mileage rate applies for tax year 2025?
The rate is 70 cents per mile for January 1 through December 31, 2025. The calculated amount must be reduced by reimbursements and charitable vehicle expenses claimed as an itemized deduction on your Maryland return.
Does travel from home count?
Yes. Line 1 should include qualifying mileage traveled from home, while performing the service, and returning home.
Does providing transportation to Maryland community college students qualify under the student-assistance provision?
No. That provision covers assistance other than transportation to students with disabilities as defined in Section 190 of the Internal Revenue Code who are enrolled in Maryland community colleges.
Where can I get more information?
Visit marylandcomptroller.gov or call 1-800-638-2937 or 410-260-7980.