Maryland State Tax Return

Maryland's Official Website http://dat.state.md.us/
Refund Status Hotline1-410-260-7701 (Central MD)
1-800-638-2937 (Elsewhere)
General Information1-410-260-7980 (Central MD)
1-800-638-2937 (Elsewhere)
Maryland

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

2017 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

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Filing Deadline 4/15/2018
MD Counties MD Cities
AlleganyBarton, Corriganville, Cumberland, Eckhart Mines, Ellerslie, Flintstone, Frostburg, Little Orleans, Lonaconing, Luke, Midland, Midlothian, Mount Savage, Oldtown, Pinto, Rawlings, Spring Gap, Westernport
Anne ArundelAnnapolis, 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
BaltimoreBaldwin, 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 CityBaltimore, Brooklyn
CalvertBarstow, Broomes Island, Chesapeake Beach, Dowell, Dunkirk, Huntingtown, Lusby, North Beach, Owings, Port Republic, Prince Frederick, Saint Leonard, Solomons, Sunderland
CarolineBethlehem, Denton, Federalsburg, Goldsboro, Greensboro, Henderson, Hillsboro, Marydel, Preston, Ridgely, Templeville
CarrollFinksburg, Hampstead, Henryton, Keymar, Lineboro, Linwood, Manchester, Marriottsville, New Windsor, Sykesville, Taneytown, Union Bridge, Westminster
CecilCecilton, Charlestown, Chesapeake City, Childs, Colora, Conowingo, Earleville, Elk Mills, Elkton, Georgetown, North East, Perry Point, Perryville, Port Deposit, Rising Sun, Warwick
CharlesBel 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
DorchesterCambridge, Church Creek, Crapo, Crocheron, East New Market, Fishing Creek, Hurlock, Linkwood, Madison, Rhodesdale, Secretary, Taylors Island, Toddville, Vienna, Wingate, Woolford
FrederickAdamstown, 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
GarrettAccident, Bittinger, Bloomington, Friendsville, Grantsville, Kitzmiller, McHenry, Oakland, Swanton
HarfordAberdeen, 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
HowardAnnapolis Junction, Clarksville, Columbia, Cooksville, Dayton, Elkridge, Ellicott City, Fulton, Glenelg, Glenwood, Highland, Jessup, Laurel, Lisbon, Savage, Simpsonville, West Friendship, Woodbine, Woodstock
KentBetterton, Chestertown, Galena, Kennedyville, Massey, Millington, Rock Hall, Still Pond, Worton
MontgomeryAshton, 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'sAccokeek, 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'sBarclay, Centreville, Chester, Chestertown, Church Hill, Crumpton, Grasonville, Ingleside, Price, Queen Anne, Queenstown, Stevensville, Sudlersville
Saint Mary'sAbell, 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
SomersetCrisfield, Deal Island, Ewell, Manokin, Marion Station, Princess Anne, Rehobeth, Tylerton, Upper Fairmount, Wenona, Westover
TalbotBozman, Claiborne, Cordova, Easton, McDaniel, Neavitt, Newcomb, Oxford, Royal Oak, Saint Michaels, Sherwood, Tilghman, Trappe, Wittman, Wye Mills
WashingtonBig Pool, Boonsboro, Brownsville, Cascade, Cavetown, Chewsville, Clear Spring, Fairplay, Funkstown, Gapland, Hagerstown, Hancock, Keedysville, Maugansville, Rohrersville, Saint James, Sharpsburg, Smithsburg, Williamsport
WicomicoAllen, Bivalve, Delmar, Fruitland, Hebron, Mardela Springs, Nanticoke, Parsonsburg, Pittsville, Powellville, Quantico, Salisbury, Sharptown, Tyaskin, Willards
WorcesterBerlin, Bishopville, Eden, Girdletree, Newark, Ocean City, Pocomoke City, Showell, Snow Hill, Stockton, Whaleyville