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Maryland Form Form 502 (2025)

Your 2025 federal return, carried into Maryland as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.

Tax year 2025md-2025.1provisional figures

This is a hypothetical Maryland return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.

Federal — Form 1040

Total income0
Adjusted gross income0
Taxable income—
Total tax—

Maryland — Form Form 502

State income—
Taxable income—
Total taxnot figured
Refund or amount owednot computed — not your resident state
Form Form 502 — Maryland Resident Income Tax Return
A working replica. Not a Comptroller of Maryland form and not for filing.
Comptroller of Maryland
Tax year 2025
Federal starting figure
Federal starting figure: blank
Additions
Additions: blank
Subtractions
Subtractions: blank
State income
State income: blank
Deduction
Deduction: blank
Exemptions
Exemptions: blank
Taxable income
Taxable income: blank
Tax before credits
Tax before credits: blank
Surtax
Surtax: blank
Nonrefundable credits
Nonrefundable credits: blank
Tax after nonrefundable credits
Tax after nonrefundable credits: blank
34
Total tax
Total tax: not figured
Your Maryland total is not shown because it would be missing the county income tax, which is charged on this same return and is roughly two fifths of what Maryland asks. The state portion is shown on its own line.
Payments, refund and amount owed
not figured
This engine does not yet figure Maryland’s withholding, estimated payments or settlement. Form Form 502 has those lines; they are missing from this page, not from the form.
Worksheets and schedules behind these figures
Capital gain
Capital gain: blank
Capital gain subject to surtax
Capital gain subject to surtax: blank
Earned income credit
Earned income credit: blank
Itemized phaseout
Itemized phaseout: blank
28
Local tax
Local tax: not figured
Your Maryland county — or Baltimore City — charges its own income tax on this same return, between 2.25% and 3.30% of the same taxable income, and this calculator does not know which one you lived in, so it will not show a Maryland total.
Muni interest addition
Muni interest addition: blank
Net income
Net income: blank
Pension exclusion
Pension exclusion: blank
Social security subtraction
Social security subtraction: blank
State refund subtraction
State refund subtraction: blank
Two income subtraction
Two income subtraction: blank
Comptroller of Maryland · Form Form 502 (2025)NOT AN OFFICIAL MARYLAND FORM 502HYPOTHETICAL RETURN — FILER DOES NOT LIVE IN MARYLAND

What this Maryland return is missing

  • County and Baltimore City income tax (Form 502 line 28)withholds the totaltoo low
    Md. Code, Tax-Gen. §10-106 · 2.25% to 3.30% of Maryland taxable net income across 24 subdivisions, with Anne Arundel and Frederick on their own brackets — about $1,200 to $1,765 at the $60,000 persona, beside about $2,488 of state tax
  • Form 502CG exclusions from the capital-gain surtax (lines 2 through 7)too high
    Chapter 604 of the Acts of 2025 · 2% of any excluded gain; nil inside the simple-return envelope, where the only gain is a capital-gain distribution and none of the six classes can be present
  • Interest on U.S. government obligations (Instruction 13, code ab)too high
    Md. Code, Tax-Gen. §10-207(b) · the Treasury share of taxable interest, at 4.75% or more
  • State poverty level credit (Form 502 line 23) and its local twin (line 30)too high
    Md. Code, Tax-Gen. §10-709 · 5% of earned income where earned income and FAGI plus additions are below the federal poverty level for the household size; $0 at all six personas, each of which is well above it
  • Refundable earned income credit (Form 502 line 44, Instruction 21)too high
    Md. Code, Tax-Gen. §10-704(c) · the part of the state earned income credit exceeding the tax; reaches only line 44, below the total this return already withholds
  • Form 502CR credits — child and dependent care, long-term care, other statestoo high
    Md. Code, Tax-Gen. §§10-716, 10-718, 10-703 · a percentage of the federal child and dependent care credit below certain thresholds; up to $500 for long-term care premiums
  • Subtractions on Form 502SU (Form 502 line 13) — some fifty code letterstoo high
    Md. Code, Tax-Gen. §10-207 · military retirement up to $12,500 or $20,000 by age, public safety retirement, the first $5,000 of a blind reader’s expenses, and some fifty more; nil for a filer with none of them
  • Additions on Form 502 line 5 and Form 500DM decoupling modificationstoo low
    Md. Code, Tax-Gen. §10-205, §10-210 · the decoupling addition for bonus depreciation and §179, plus lump-sum distributions reported on federal Form 4972; nil for a filer with neither
  • Retired Forest/Park/Wildlife Ranger pension exclusion (Worksheet 13E)too high
    Md. Code, Tax-Gen. §10-209(c) · the alternative exclusion for a ranger under 65; mutually exclusive with the standard pension exclusion, and the return carries no employment history to detect it
  • Total disability as an alternative gate on the pension exclusiontoo high
    Md. Code, Tax-Gen. §10-209(a) · up to $41,200 a person less their Social Security, for a totally disabled filer under 65 or one whose spouse is totally disabled
  • Anne Arundel and Frederick graduated local brackets, and Baltimore Citydirection unknown
    Md. Code, Tax-Gen. §10-106(a)(2) · Anne Arundel 2.7%/2.94%/3.2% and Frederick on brackets of their own, where the other twenty-two subdivisions have one rate each — a model carrying one rate per county would be wrong for these two in both directions

What this Maryland return is not telling you

  • blankmd502.base_start could not be figured.
  • blankmd502.capital_gain could not be figured.
  • blankmd502.muni_interest_addition could not be figured.
  • blankmd502.additions could not be figured.
  • blankmd502.state_refund_subtraction could not be figured.
  • blankmd502.pension_exclusion could not be figured.
  • blankmd502.social_security_subtraction could not be figured.
  • blankmd502.two_income_subtraction could not be figured.
  • blankmd502.subtractions could not be figured.
  • blankmd502.state_agi could not be figured.
  • blankmd502.itemized_phaseout could not be figured.
  • blankmd502.deduction could not be figured.
  • blankmd502.net_income could not be figured.
  • blankmd502.exemptions could not be figured.
  • blankmd502.taxable_income could not be figured.
  • blankmd502.capital_gain_subject_to_surtax could not be figured.
  • blankmd502.tax_before_credits could not be figured.
  • blankmd502.surtax could not be figured.
  • blankmd502.earned_income_credit could not be figured.
  • blankmd502.nonrefundable_credits could not be figured.
  • blankmd502.tax_after_nonrefundable could not be figured.
  • not yet builtYour Maryland county — or Baltimore City — charges its own income tax on this same return, between 2.25% and 3.30% of the same taxable income, and this calculator does not know which one you lived in, so it will not show a Maryland total.
  • not yet builtYour Maryland total is not shown because it would be missing the county income tax, which is charged on this same return and is roughly two fifths of what Maryland asks. The state portion is shown on its own line.