502X: Maryland Amended Tax Form (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Maryland Form 502X is an amended individual income tax return for 2024. It reports originally reported or previously adjusted amounts, changes, and corrected amounts for income, deductions, taxes, payments, and credits, and calculates any refund or additional amount due.
Who files this form
Use the 2024 Maryland Form 502X to amend your Maryland return, including changes to income, deductions, credits, filing status, or resident status.
- If an IRS final determination increases your Maryland taxable income, you must file Form 502X.
- If you are changing from nonresident to resident status, you must use Form 502X.
- Nonresidents generally use Forms 505X and 505NR instead. However, nonresidents amending Form 515 must use Form 502X with a revised Form 505NR.
- You must file electronically to claim or change a business income tax credit from Form 500CR.
When it's due
The text does not print a single calendar due date for amending a 2024 return.
For tax year 2024, it prints these dates for an alternative to the fourth estimated tax payment, not as a Form 502X filing deadline:
- January 15, 2025: Fourth declaration payment date.
- January 31, 2025: You may instead file your return and pay the balance of tax due by this date.
What you'll need
Have your original Maryland return, any previously adjusted amounts, and your federal return available. Attach the documents that apply to your changes:
- Federal changes: A copy of federal Form 1040X and revised schedules if you are amending your federal return, or the IRS notice if the IRS corrected it.
- Additional Maryland withholding: Forms W-2 and 1099, attached to the front of the return.
- Estimated payments not credited: Copies of canceled checks or money orders.
- Changed deductions, credits, or dependent information: Required corrected forms and supporting documents, such as Forms 502SU, 502CR, 502S, or amended Form 502B.
- Resident-status changes: A copy of the return filed with the other state or states when amending to part-year resident status.
- Net operating loss: The federal loss-year return, amended federal Form 1045 or 1040X used for federal purposes, and Form 1045 Schedules A and B or equivalent worksheets. Attach the federal election if you elected to forgo a carryback.
Include any other forms, schedules, K-1s, or statements required for the items you change.
How to file
- Complete your federal amendment first, if applicable. Read the instructions and complete page 3 first.
- Enter original or previously adjusted amounts in Column A, changes in Column B, and corrected amounts in Column C. Show decreases in parentheses.
- Explain each change in Part III on page 4. Give the page 2 line number and the reason for the change.
- Sign and date page 4 and attach required documents. Both spouses must sign a joint return. A paid preparer must also sign and provide a PTIN.
Electronic filing: You may file electronically. Electronic filing is required to claim or modify business tax credits from Form 500CR.
Mail your return to:
Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, MD 21411-0001
For a private delivery service, use:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Payment: Pay the total amount due in full with the return. Make a check or money order payable to “Comptroller of Maryland” and include your Social Security number or ITIN, tax year, and tax type on the check. The form also provides a QR code for online payment.
Common mistakes
- Filing before the original return is processed: Allow sufficient processing time. For current-year returns, the instructions say to allow at least six weeks.
- Leaving changes unexplained: Explain each change in Part III and attach required supporting forms and schedules.
- Missing signatures: Sign the return. Both spouses must sign a joint return and any change to or from married filing jointly.
- Including interest or penalties on line 23: That line is for tax paid, not interest or penalties.
- Omitting check details: Missing your Social Security number or ITIN, tax year, or tax type will delay payment processing. Do not send cash.
- Using the wrong ink: Print using blue or black ink only.
- Attaching routine worksheets: The general attachment instructions say not to attach worksheets. The net operating loss instructions specifically require Form 1045 Schedules A and B or equivalent worksheets.
Questions people ask
Do I need to attach my federal amended return?
Yes. If you are amending your federal return, attach a copy of federal Form 1040X and any revised schedules to Form 502X.
Can I change from married filing jointly to married filing separately?
Generally, you cannot make that change after the original return's due date. Any change to or from married filing jointly requires both spouses' signatures and a full explanation in Part III.
What if my income or itemized deductions did not change?
For unchanged income, check the no-change box in Part I, complete Column A, and enter the total on line 17 of Column C. For unchanged itemized deductions, check the no-change box in Part II, complete Column A, and enter the total on line 11 of Column C.
Will Maryland issue a very small refund?
No refund of less than $1.00 will be issued.
Where can I get help?
Visit marylandtaxes.gov or call 1-800-638-2937. From Central Maryland, call 410-260-7980.