Maryland State Tax Return
| Maryland's Official Website | http://dat.state.md.us/ |
| Refund Status Hotline | 1-410-260-7701 (Central MD) 1-800-638-2937 (Elsewhere) |
| General Information | 1-410-260-7980 (Central MD) 1-800-638-2937 (Elsewhere) |
Maryland Individual Income Tax Provisions
States that require residents to file an income tax return have three options to choose from when determining a filing system: joint, combined, or some version of the previous two combined. Maryland uses a joint system, which combines the incomes of both people in a married couple and taxes them as a single unit. This system closely follows the federal tax guidelines, and adheres to the concept of taxing the family as one economic group.
Maryland also recognizes same-sex married couples and taxes them exactly as opposite sex couples, using federal adjusted gross income as a basis for taxation. Even though the state tax base begins with the federal AGI, there are certain differences and exemptions worth noting.
Exemptions
Certain forms of income, whether originating from the state or federal sources, are excluded from inclusion in the tax base. Exemptions include:
- Interest from U.S. Government bonds
- Up to $27,800 in private, public, civil service, or military pension for those 65 and over
- CZE and up to $15,000 in active duty military pay for service outside the U.S. if total military is less than $30,000
- Social Security benefits
- Disability income for job related injuries for police and firefighters
- Certain artists' contributions and income from artists in arts and entertainment industries
- $3,500 exclusion for volunteer fire, police, rescue, emergency personnel, and Coast Guard Auxiliary
Contributions to a Maryland retirement or pension plan must be included in income, as well as 50% of taxable tax preference items. Federal deductions for which Maryland provides a tax credit must also be added to income.
Deductions
Maryland's standard deduction is 15% of the state AGI, with limitations as follows:
| Married filing jointly or Head of Household: | Minimum $3,000 Maximum $4,000 |
| All Other Filing Statuses: | Minimum $1,500 Maximum $2,000 |
Certain thresholds exist at the state level where deductions may be limited due to high income. Additionally, state and local taxes are not deductible. However, state deductions for the following can be claimed:
- Child and dependent care expenses
- Adoption expenses
- Contributions and earnings on a prepaid tuition contract
- Using a vehicle for charitable purposes
- Solar energy grant awards
- Unearned income by a dependent included in a parent's AGI
- Interest on Build America bonds
2023 Maryland Tax Rates
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $1,000 | 2% of the amount over $0 |
| $1,000 | $2,000 | $20 plus 3% of the amount over $1,000 |
| $2,000 | $3,000 | $50 plus 4% of the amount over $2,000 |
| $3,000 | $100,000 | $90 plus 4.75% of the amount over $3,000 |
| $100,000 | $125,000 | $4,697.50 plus 5% of the amount over $100,000 |
| $125,000 | $150,000 | $5,947.50 plus 5.25% of the amount over $125,000 |
| $150,000 | $250,000 | $7,260 plus 5.5% of the amount over $150,000 |
| $250,000 | - | $12,760 plus 5.75% of the amount over $250,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $1,000 | 2% of the amount over $0 |
| $1,000 | $2,000 | $20 plus 3% of the amount over $1,000 |
| $2,000 | $3,000 | $50 plus 4% of the amount over $2,000 |
| $3,000 | $150,000 | $90 plus 4.75% of the amount over $3,000 |
| $150,000 | $175,000 | $7,072.50 plus 5% of the amount over $150,000 |
| $175,000 | $225,000 | $8,322.50 plus 5.25% of the amount over $175,000 |
| $225,000 | $300,000 | $10,947.50 plus 5.5% of the amount over $225,000 |
| $300,000 | - | $15,072.50 plus 5.75% of the amount over $300,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $1,000 | 2% of the amount over $0 |
| $1,000 | $2,000 | $20 plus 3% of the amount over $1,000 |
| $2,000 | $3,000 | $50 plus 4% of the amount over $2,000 |
| $3,000 | $100,000 | $90 plus 4.75% of the amount over $3,000 |
| $100,000 | $125,000 | $4,697.50 plus 5% of the amount over $100,000 |
| $125,000 | $150,000 | $5,947.50 plus 5.25% of the amount over $125,000 |
| $150,000 | $250,000 | $7,260 plus 5.5% of the amount over $150,000 |
| $250,000 | - | $12,760 plus 5.75% of the amount over $250,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $1,000 | 2% of the amount over $0 |
| $1,000 | $2,000 | $20 plus 3% of the amount over $1,000 |
| $2,000 | $3,000 | $50 plus 4% of the amount over $2,000 |
| $3,000 | $150,000 | $90 plus 4.75% of the amount over $3,000 |
| $150,000 | $175,000 | $7,072.50 plus 5% of the amount over $150,000 |
| $175,000 | $225,000 | $8,322.50 plus 5.25% of the amount over $175,000 |
| $225,000 | $300,000 | $10,947.50 plus 5.5% of the amount over $225,000 |
| $300,000 | - | $15,072.50 plus 5.75% of the amount over $300,000 |
eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.
When you prepare a federal return with eTax.com, we make it quick and easy to complete your Maryland state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.
File My Federal & Maryland State Returns!
| Maryland | Services Available |
| Preparation | Preparation of a state tax return for Maryland is available for $29.95. |
| E-File | E-File is available for Maryland. |
| Direct Deposit | Direct Deposit is available for Maryland. |
| Non-Resident Preparation | Non-resident MD state return's are available upon request. |
| Non-Resident E-File | E-Filing non-resident MD state returns is not available. |
| Filing Deadline | 4/18/2023 |
| MD Counties | MD Cities |
| Allegany | Barton, Corriganville, Cumberland, Eckhart Mines, Ellerslie, Flintstone, Frostburg, Little Orleans, Lonaconing, Luke, Midland, Midlothian, Mount Savage, Oldtown, Pinto, Rawlings, Spring Gap, Westernport |
| Anne Arundel | Annapolis, Arnold, Baltimore, Churchton, Crofton, Crownsville, Curtis Bay, Davidsonville, Deale, Edgewater, Fort George G Mead, Friendship, Galesville, Gambrills, Gibson Island, Glen Burnie, Hanover, Harmans, Harwood, Laurel, Linthicum Heights, Lothian, Mayo, Millersville, Odenton, Pasadena, Riva, Severn, Severna Park, Shady Side, Tracys Landing, West River |
| Baltimore | Baldwin, Baltimore, Boring, Brooklandville, Butler, Catonsville, Chase, Cockeysville, Dundalk, Essex, Fork, Fort Howard, Freeland, Garrison, Glen Arm, Glyndon, Gwynn Oak, Halethorpe, Hunt Valley, Hydes, Kingsville, Long Green, Lutherville Timoni, Maryland Line, Middle River, Monkton, Nottingham, Owings Mills, Parkton, Parkville, Perry Hall, Phoenix, Pikesville, Randallstown, Reisterstown, Riderwood, Rosedale, Sparks Glencoe, Sparrows Point, Stevenson, Towson, Upper Falls, Upperco, White Marsh, Windsor Mill |
| Baltimore City | Baltimore, Brooklyn |
| Calvert | Barstow, Broomes Island, Chesapeake Beach, Dowell, Dunkirk, Huntingtown, Lusby, North Beach, Owings, Port Republic, Prince Frederick, Saint Leonard, Solomons, Sunderland |
| Caroline | Bethlehem, Denton, Federalsburg, Goldsboro, Greensboro, Henderson, Hillsboro, Marydel, Preston, Ridgely, Templeville |
| Carroll | Finksburg, Hampstead, Henryton, Keymar, Lineboro, Linwood, Manchester, Marriottsville, New Windsor, Sykesville, Taneytown, Union Bridge, Westminster |
| Cecil | Cecilton, Charlestown, Chesapeake City, Childs, Colora, Conowingo, Earleville, Elk Mills, Elkton, Georgetown, North East, Perry Point, Perryville, Port Deposit, Rising Sun, Warwick |
| Charles | Bel Alton, Benedict, Bryans Road, Bryantown, Cobb Island, Faulkner, Hughesville, Indian Head, Ironsides, Issue, La Plata, Marbury, Mount Victoria, Nanjemoy, Newburg, Pomfret, Port Tobacco, Rock Point, Waldorf, Welcome, White Plains |
| Dorchester | Cambridge, Church Creek, Crapo, Crocheron, East New Market, Fishing Creek, Hurlock, Linkwood, Madison, Rhodesdale, Secretary, Taylors Island, Toddville, Vienna, Wingate, Woolford |
| Frederick | Adamstown, Braddock Heights, Brunswick, Buckeystown, Burkittsville, Emmitsburg, Frederick, Ijamsville, Jefferson, Knoxville, Ladiesburg, Libertytown, Middletown, Monrovia, Mount Airy, Myersville, New Market, New Midway, Point of Rocks, Rocky Ridge, Sabillasville, Thurmont, Tuscarora, Unionville, Walkersville, Woodsboro |
| Garrett | Accident, Bittinger, Bloomington, Friendsville, Grantsville, Kitzmiller, McHenry, Oakland, Swanton |
| Harford | Aberdeen, Aberdeen Proving G, Abingdon, Bel Air, Belcamp, Benson, Churchville, Darlington, Edgewood, Fallston, Forest Hill, Gunpowder, Havre de Grace, Jarrettsville, Joppa, Perryman, Pylesville, Street, White Hall, Whiteford |
| Howard | Annapolis Junction, Clarksville, Columbia, Cooksville, Dayton, Elkridge, Ellicott City, Fulton, Glenelg, Glenwood, Highland, Jessup, Laurel, Lisbon, Savage, Simpsonville, West Friendship, Woodbine, Woodstock |
| Kent | Betterton, Chestertown, Galena, Kennedyville, Massey, Millington, Rock Hall, Still Pond, Worton |
| Montgomery | Ashton, Barnesville, Beallsville, Bethesda, Boyds, Brinklow, Brookeville, Burtonsville, Cabin John, Chevy Chase, Clarksburg, Damascus, Derwood, Dickerson, Gaithersburg, Garrett Park, Germantown, Glen Echo, Kensington, Montgomery Village, Olney, Poolesville, Potomac, Rockville, Sandy Spring, Silver Spring, Spencerville, Suburban MD Facili, Takoma Park, Washington Grove |
| Prince George's | Accokeek, Andrews AFB, Aquasco, Beltsville, Bladensburg, Bowie, Brandywine, Brentwood, Capitol Heights, Cheltenham, Clinton, College Park, District Heights, Fort Washington, Glenn Dale, Greenbelt, Hyattsville, Lanham, Laurel, Mount Rainier, Oxon Hill, Riverdale, Southern MD Facili, Suitland, Temple Hills, Upper Marlboro |
| Queen Anne's | Barclay, Centreville, Chester, Chestertown, Church Hill, Crumpton, Grasonville, Ingleside, Price, Queen Anne, Queenstown, Stevensville, Sudlersville |
| Saint Mary's | Abell, Avenue, Bushwood, California, Callaway, Chaptico, Charlotte Hall, Clements, Coltons Point, Compton, Dameron, Drayden, Great Mills, Helen, Hollywood, Leonardtown, Lexington Park, Loveville, Mechanicsville, Morganza, Park Hall, Patuxent River, Piney Point, Ridge, Saint Inigoes, Saint Marys City, Scotland, Tall Timbers, Valley Lee |
| Somerset | Crisfield, Deal Island, Ewell, Manokin, Marion Station, Princess Anne, Rehobeth, Tylerton, Upper Fairmount, Wenona, Westover |
| Talbot | Bozman, Claiborne, Cordova, Easton, McDaniel, Neavitt, Newcomb, Oxford, Royal Oak, Saint Michaels, Sherwood, Tilghman, Trappe, Wittman, Wye Mills |
| Washington | Big Pool, Boonsboro, Brownsville, Cascade, Cavetown, Chewsville, Clear Spring, Fairplay, Funkstown, Gapland, Hagerstown, Hancock, Keedysville, Maugansville, Rohrersville, Saint James, Sharpsburg, Smithsburg, Williamsport |
| Wicomico | Allen, Bivalve, Delmar, Fruitland, Hebron, Mardela Springs, Nanticoke, Parsonsburg, Pittsville, Powellville, Quantico, Salisbury, Sharptown, Tyaskin, Willards |
| Worcester | Berlin, Bishopville, Eden, Girdletree, Newark, Ocean City, Pocomoke City, Showell, Snow Hill, Stockton, Whaleyville |
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