Form 502X "Amended Tax Return" - Maryland

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This is a legal form that was released by the Comptroller of Maryland - a government authority operating within Maryland. As of today, no separate filing guidelines for the form are provided by the issuing department.

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2017
AMENDED TAX RETURN
MARYLAND
FORM
502X
OR FISCAL YEAR BEGINNING
2017, ENDING
Your Social Security Number
Spouse's Social Security Number
Your First Name
Initial
Your Last Name
Spouse's First Name
Initial
Maryland County
Spouse's Last Name
City, Town or Taxing Area
Name of county and incorporated city, town or special taxing area in which you resided
on the last day of the taxable period. (Baltimore City residents leave Maryland County
Current Mailing Address Line 1 (Street No. and Street Name or PO Box)
line blank.)
Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)
City or Town
State
ZIP Code
IF THIS IS BEING FILED TO CLAIM A NET OPERATING LOSS, CHECK
Check here if you are:
Check here if your spouse is:
THE APPROPRIATE BOX:
CARRY BACK
CARRY FORWARD
65 or over
Blind
65 or over
Blind
IMPORTANT NOTE: Read the instructions and complete page 3 first.
Attach copies of the federal loss year return and Form 1045, Schedules
A and B. See Instruction 15.
Is this address different from the address on your original return?
YES
NO
Check:
Full-year resident
Part-year resident or
Nonresident (See Instruction 14.)
If part-year resident or nonresident, enter dates you resided in Maryland
-
. Any changes from the original filing must
be explained in Part III on page 4 of this form. Submit copy of tax return filed with the other state.
Did you request an extension of time to file the original return?
YES
NO
If yes, enter the date the return was filed
Is an amended federal return being filed? If yes, submit copy.
YES
NO
Has your original federal return been changed or corrected by the Internal Revenue Service? If yes, submit copy
of the IRS notice.
YES
NO
CHANGE OF FILING STATUS
Original
Amended
Original
Amended
Single
Head of household
Married filing joint return or spouse had no income
Qualifying widow(er) with dependent child
Married filing separately
Dependent taxpayer
Spouse's Social Security No.
COM/RAD 019
2017
AMENDED TAX RETURN
MARYLAND
FORM
502X
OR FISCAL YEAR BEGINNING
2017, ENDING
Your Social Security Number
Spouse's Social Security Number
Your First Name
Initial
Your Last Name
Spouse's First Name
Initial
Maryland County
Spouse's Last Name
City, Town or Taxing Area
Name of county and incorporated city, town or special taxing area in which you resided
on the last day of the taxable period. (Baltimore City residents leave Maryland County
Current Mailing Address Line 1 (Street No. and Street Name or PO Box)
line blank.)
Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)
City or Town
State
ZIP Code
IF THIS IS BEING FILED TO CLAIM A NET OPERATING LOSS, CHECK
Check here if you are:
Check here if your spouse is:
THE APPROPRIATE BOX:
CARRY BACK
CARRY FORWARD
65 or over
Blind
65 or over
Blind
IMPORTANT NOTE: Read the instructions and complete page 3 first.
Attach copies of the federal loss year return and Form 1045, Schedules
A and B. See Instruction 15.
Is this address different from the address on your original return?
YES
NO
Check:
Full-year resident
Part-year resident or
Nonresident (See Instruction 14.)
If part-year resident or nonresident, enter dates you resided in Maryland
-
. Any changes from the original filing must
be explained in Part III on page 4 of this form. Submit copy of tax return filed with the other state.
Did you request an extension of time to file the original return?
YES
NO
If yes, enter the date the return was filed
Is an amended federal return being filed? If yes, submit copy.
YES
NO
Has your original federal return been changed or corrected by the Internal Revenue Service? If yes, submit copy
of the IRS notice.
YES
NO
CHANGE OF FILING STATUS
Original
Amended
Original
Amended
Single
Head of household
Married filing joint return or spouse had no income
Qualifying widow(er) with dependent child
Married filing separately
Dependent taxpayer
Spouse's Social Security No.
COM/RAD 019
2017
AMENDED TAX RETURN
MARYLAND
FORM
502X
Page 2
LAST NAME
SSN
A. As originally reported or
B. Net change – increase
C. Corrected amount.
as previously adjusted
or (decrease) –
(See instructions.)
explain on page 4.
1. Federal adjusted gross income . . . . . . . . . . . . . . . . . . . . . 1.
2. Additions to income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Total (Add lines 1 and 2.) . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtractions from income . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Total Maryland adjusted gross income (Subtract line 4 from
line 3.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. CHECK ONLY ONE METHOD (See Instruction 5.)
STANDARD DEDUCTION METHOD
Enter 15% (See Instruction 5 for limits.)
ITEMIZED DEDUCTION METHOD
Enter total MD itemized deductions from Part II,
on page 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Net income (Subtract line 6 from line 5.) . . . . . . . . . . . . . 7.
8. Exemption amount (See Instruction 5.) . . . . . . . . . . . . . . 8.
9. Taxable net income (Subtract line 8 from line 7.) . . . . . . . 9.
10. Maryland tax (from Tax Table or Computation Worksheet).10.
10a. Credits: Earned Income Credit. .
Poverty Level Credit . .
Personal Credit. . . . . .
Business Credit. . . . . .
X X X X X X X X X X
Enter total credits . . . . . . . . . . . . . . . . . . . . . . 10a.
10b. Maryland tax after credits (Subtract line 10a from
line 10.) If less than 0, enter 0 . . . . . . . . . . . . . . . . . . 10b.
11. Local income tax (Use rate applicable for year of return.)
Multiply line 9 by .
(See Instruction 7.) . . . . . . . 11.
11a. Local credits: Earned Income Credit. .
Poverty Level Credit. . .
Personal Credit. . . . . .
Enter total credits . . . . . . . . . . . . . . . . . .11a.
11b. Local tax after credits (Subtract line 11a from line 11.)
If less than 0, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . 11b.
12. Total Maryland and local income tax
(Add lines 10b and 11b.) . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Contribution:
A.
B.
C.
D.
Enter total contributions (See Instruction 8.) . . . . . . . . . . 13.
14. Total Maryland income tax, local income tax and
contribution (Add lines 12 and 13.) . . . . . . . . . . . . . . . . 14.
15. Total Maryland tax withheld . . . . . . . . . . . . . . . . . . . . . . 15.
16. Estimated tax payments and payments made with
Form 502E and Form MW506NRS . . . . . . . . . . . . . . . . . . 16.
17. Refundable earned income credit . . . . . . . . . . . . . . . . . . 17.
18. Nonresident tax paid by pass-through entities . . . . . . . . . 18.
19. Refundable income tax credits
(Attach Form 502CR and/or 502S.) . . . . . . . . . . . . . . . . 19.
20. Total payments and credits (Add lines 15 through 19.) . . 20.
COM/RAD 019
2017
AMENDED TAX RETURN
MARYLAND
FORM
502X
Page 3
LAST NAME
SSN
21. Balance due (if line 14 is more than line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Overpayment (if line 14 is less than line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
23. Tax paid with original return, plus additional tax paid after it was filed (Do not include any interest or penalty.) 23.
24. Prior overpayment (Total all refunds previously issued.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
25. REFUND (If line 21 is less than 23, subtract line 21 from 23.) (If line 24 is less than 22,
subtract line 24 from 22.) (Add lines 22 and 23.) (See Instruction 10.) . . . . . . . . . . . . . . . . . . . . . . . REFUND 25.
26. BALANCE DUE (If line 21 is more than 23, subtract line 23 from 21.) (Add line 21 to 24.)
(If line 22 is less than 24, subtract line 22 from 24.) (See Instruction 10.) . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
27. Interest and/or penalty charges on tax due and/or from Form 502UP (See Instruction 11.) . . . . . . . . . . . . . . . 27.
28. TOTAL AMOUNT DUE (Add line 26 and line 27.) . . . . . . . . . . . . . . . . . . PAY IN FULL WITH THIS RETURN 28.
I. INCOME AND ADJUSTMENTS TO INCOME: You must complete the following using the amounts from your federal income tax return. If there
are no changes to the amounts claimed on your original Maryland return, check here
and complete Column A and line 17 of Column C.
A. As originally reported or
B. Net increase or
C. Corrected amount.
as previously adjusted
(decrease).
INCOME AND ADJUSTMENTS INFORMATION (See Instruction 4.)
1. Wages, salaries, tips, etc . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Taxable refunds, credits or offsets of state and local
income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Other gains or (losses) (from federal Form 4797) . . . . . . . 8.
9. Taxable amount of pensions, IRA distributions,
and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Rents, royalties, partnerships, estates, trusts, etc.
(Circle appropriate item.) . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Unemployment compensation. . . . . . . . . . . . . . . . . . . . . 12.
13. Taxable amount of Social Security and
Tier 1 Railroad Retirement benefits . . . . . . . . . . . . . . . . 13.
14. Other income (including lottery or other
gambling winnings) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Total income (Add lines 1 through 14.) . . . . . . . . . . . . . . 15.
16. Total adjustments to income from federal return
(IRA, alimony, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Adjusted gross income (Subtract line 16 from 15.)
(Enter on page 2, in each appropriate column of line 1.) . 17.
COM/RAD 019
2017
AMENDED TAX RETURN
MARYLAND
FORM
502X
Page 4
LAST NAME
SSN
II. ITEMIZED DEDUCTIONS: If you itemized deductions on your Maryland return, you must complete the following. If there are no changes to the
amounts claimed on your original Maryland return, check here
and complete Column A and line 11 of Column C.
A. As originally reported or
B. Net increase or
C. Corrected amount.
as previously adjusted
(decrease).
1. Medical and dental expenses . . . . . . . . . . . . . . . . . . . . . . 1.
2. Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Casualty or theft losses . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Enter total itemized deductions from federal Schedule A . . 7.
8. Enter state and local income taxes included on line 2
or from worksheet (See Instruction 4.) . . . . . . . . . . . . . . . 8.
9. Net deductions (Subtract line 8 from line 7.) . . . . . . . . . . . 9.
10. Less deductions during period of nonresident status
(See Instructions 13 & 14.) . . . . . . . . . . . . . . . . . . . . . . 10.
11. Total Maryland deductions (Subtract line 10 from line 9.)
(Enter on page 2, in each appropriate column of line 6.) . 11.
III. EXPLANATION OF CHANGES TO INCOME, DEDUCTIONS AND CREDITS: Enter the line number from page 2 for each item you are changing
and give the reason for each change. Attach any required supporting forms and schedules for items changed.
Check here
if you authorize your preparer to discuss this return with us.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the
best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based
on all information of which the preparer has any knowledge.
Your signature
Date
Signature of preparer other than taxpayer
Spouse’s signature
Date
Street address of preparer
Make checks payable and mail to:
City, State, ZIP
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Telephone number of preparer
Annapolis, Maryland 21411-0001
Write your Social Security number on your check in
blue or black ink.
Preparer’s PTIN (required by law)
COM/RAD 019
2017
AMENDED INCOME TAX RETURN
MARYLAND
FORM
INSTRUCTIONS
502X
IMPORTANT NOTES
PENALTIES
You must file your Maryland Amended Form 502X electronically
There are severe penalties for failing to file a tax return, failing
to claim, or change information related to, business income tax
to pay any tax when due, filing false or fraudulent returns or
credits from Form 500CR.
making a false certification. The penalties include criminal fines,
imprisonment and a penalty on your taxes. In addition, interest
Changes made as part of an amended return are subject to
is charged on amounts not paid when due.
audit for up to three years from the date that the amended
return is filed.
To collect unpaid taxes, the Comp troller is directed to enter liens
against the salary, wages or property of delinquent taxpayers.
WHEN AND WHERE TO FILE
PRIVACY ACT INFORMATION
Generally, Form 502X must be filed within three years from the
date the original return was due (including extensions) or filed.
The Revenue Administration Division re quests information on
The following excep tions apply:
tax returns to administer the income tax laws of Maryland,
including determination and collection of correct taxes. If you
• A claim filed after three years, but within two years from the
fail to provide all or part of the requested information, the
time the tax was paid is limited to the amount paid within the
exemptions, exclusions, credits, deductions or adjustments may
two years immediately before filing the claim.
be dis allowed and you may owe more tax. In addition, the law
• A claim for refund based on a federal net operating loss
provides penalties for fail ing to supply information required by
carryback must be filed within 3 years after the due date
law or regulations.
(including extensions) of the return for the tax year of the net
You may look at any records held by the Revenue Administration
operating loss.
Division which contain personal information about you. You may
• A claim for refund resulting from a credit for taxes paid to
inspect such records, and you have certain rights to amend or
another state must be filed within one year of the date of the
correct them.
final notification by the other state that income tax is due.
As authorized by law, information furnished to the Revenue
• If the claim for refund or credit for overpayment resulted from
Administration Division may be given to the IRS, a proper official
a final determination made by an administrative board or an
of any state that exchanges tax information with Maryland and
appeal of a decision of an administrative board, that is more
to an officer of this state having a right to the information in
than three years from the date of filing the return or more
that officer’s official capa city. The information also may be
than two years from the time the tax was paid, the claim for
obtained with a proper legislative or judicial order.
refund must be filed within one year of the date of the final
decision of the administrative board or final decision of the
USE OF FEDERAL RETURN
highest court to which an appeal of the administrative board
Most changes to your federal return will result in changes on
is taken.
your Maryland return and you will need the information from
• If the United States Internal Revenue Service (IRS) issues a
your federal amendment to complete your Maryland amended
final determination of adjustments that would result in a
return. Therefore, complete your federal return first. Maryland
decrease to Maryland taxable income, file Form 502X within
law requires that your income and deductions be entered on
one year after the final adjustment report or the final court
your Maryland return exactly as they were reported on your
decision if appealed.
federal return. However, all items reported on your Maryland
return are subject to verification, audit and revision by the
• If the IRS issued a final determination of adjustments that
Maryland Comptroller’s Office.
would result in an increase to Maryland taxable income, file
Form 502X within 90 days after the final determination.
If you are amending your federal return, attach a
photocopy of the federal Form 1040X and any revised
Do not file an amended return until sufficient time has
schedules to your Maryland Form 502X. If your tax has
passed to allow the original return to be processed. For
been increased by the IRS, you must report this increase to the
current year returns, allow at least six weeks. Note that no
Maryland Revenue Administration Division within 90 days from
refund for less than $1.00 will be issued.
the final IRS determination.
The amended return must be filed electronically or with
the
Comptroller of Maryland, Revenue Administration
Division, 110 Carroll Street, Annapolis, Maryland 21411-
SPECIFIC INSTRUCTIONS
0001.
1
For more information regarding refund limitations, see
NAME, ADDRESS AND YEAR INFORMATION.
Administrative Release 20.
Enter the year, Social Security number, correct name and
PROTECTIVE CLAIMS
current address on the lines on page 1. Be sure to check the
A protective claim is a claim for a specific amount of refund filed
appropriate box if you or your spouse are 65 or over or blind on
on an amended return with a request that the Comptroller delay
the last day of the tax year. Also enter the correct county, city
acting on the refund request. The claim for refund may not be
or taxing area for the last day of the tax year being amended.
based on a federal audit. The delay requested must be due to a
If your address is different from the address on your original
pending decision by a state or federal court which will affect the
return, be sure to answer “Yes” to the first question.
outcome of the refund, or for reasonable cause. The protective
2
claim must be filed in accordance with the limitations outlined in
QUESTIONS.
the section WHEN AND WHERE TO FILE.
The Comptroller may accept or reject a protective claim. If
Answer all of the questions and attach copies of any federal
rejected, the taxpayer will be informed of a right to a hearing.
notices, amended forms and schedules. If filing your amended
We cannot accept a protective claim unless an original return
return for a Net Operating Loss Carryback or Carryforward,
has been filed.
check the appropriate box. If you have checked part-year
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