Filing your Maryland tax return for 2015 may still be necessary if you missed the deadline or need to make corrections. Whether you're a full-year resident, part-year resident, or small business owner, understanding the filing requirements, available Maryland tax forms, and proper submission steps is essential to avoid penalties and ensure compliance.
This guide is designed for individual taxpayers and sole proprietors who need clear, step-by-step tax guidance to complete a 2015 Maryland return accurately. It explains how to gather the proper documents, fill out required tax forms such as Form 502, and calculate any taxes paid or refunds owed. You'll also learn how to file electronically, mail your return, make a payment, or request forms from the Comptroller’s Office if needed.
Filing late doesn’t mean losing out—especially if you’re eligible for personal income tax credits or a refund check. This article walks you through the process from start to finish, including how to track your refund or set up a payment plan for any unpaid balance. This guide simplifies tax filing, maintains organization, and avoids common mistakes. Let’s begin by understanding how Maryland’s income tax system works and what differentiates it from federal filing.
What's the Maryland Income Tax Return?
The Maryland income tax return is the official document used by individuals, part-year residents, and nonresidents with Maryland-source income to report their earnings, claim personal income tax credits, and determine the amount of state and local income taxes owed or refunded. It is separate from the federal income tax return filed with the IRS and is administered by the Comptroller of Maryland.
Purpose of the Maryland Income Tax Return
The primary purpose of this return is to calculate and report Maryland income taxes based on your adjusted gross income, deductions, and applicable tax credits. Maryland also uses this return to assess local income taxes, which vary by county. Filing ensures that overpaid taxes are refunded and unpaid balances are collected with proper processing and payment tracking.
Maryland vs. Federal Filing
While the IRS handles federal taxes, the Maryland return focuses solely on state-specific requirements. Your federal adjusted gross income (AGI) is the starting point for most Maryland calculations, but additional Maryland-specific rules apply. For example:
- Certain income types, like Social Security, may be exempt.
- Maryland has its own subtraction modifications, credits, and local income tax rates.
- Personal or business tax credits claimed at the state level may differ from federal versions.
Who Uses the Maryland Return
Several categories of filers must complete a Maryland return:
- Maryland residents (full-year or part-year)
- Nonresidents with earnings tax or income from Maryland sources
- Self-employed individuals or small business owners reporting profits on Schedule C
- Taxpayers claiming family members as dependents and seeking applicable deductions
The 2015 tax year return allowed for manual or online electronic filing, and Form 502 was used as the core submission document. Depending on your filing situation, it includes several of the most commonly associated schedules and supporting forms.
By understanding how this return works and differs from your federal filing, you’ll be better prepared to meet all Maryland tax requirements accurately and on time.
Who Needs to File a 2015 Maryland Tax Return?
Not everyone must file a Maryland income tax return for 2015, but many individuals—including part-year residents and Maryland-source income—fall within the filing guidelines. Whether you're an individual taxpayer or small business owner, it’s essential to understand when filing is required, even if no tax is due.
General Filing Requirements
You must file a 2015 Maryland tax return if you meet any of the following conditions:
- You were a full-year Maryland resident and had to file a federal return.
- You were a part-year resident who moved into or out of Maryland during the 2015 tax year and had Maryland-source income.
- You were a nonresident who earned income in Maryland or had Maryland taxes withheld.
These rules apply regardless of whether your filing is for personal or business tax purposes.
Income Thresholds for 2015
Maryland did not use a fixed income threshold in 2015. Instead, filing was generally required if your federal adjusted gross income exceeded the combined value of the state standard deduction and exemption allowances. For 2015:
- The personal exemption was $3,200 per qualified individual.
- Exemption values were reduced for higher-income taxpayers.
If you met these thresholds and were a Maryland resident (even part-time), filing was mandatory.
Part-Year Residents and Nonresidents
Special rules applied to part-year residents:
- You must file if you lived in Maryland for part of the year and earned income.
- Your Maryland return must reflect income earned during the residence period and residency dates.
Nonresidents who worked in Maryland, owned rental property, or earned Maryland-sourced income were also obligated to file.
Filing Even Without Tax Due
You may still need to file even if:
- You had no Maryland tax liability
- Your withholding exceeded your tax due, and you expect a refund check
- You are self-employed and reporting business income
- You wish to claim personal income tax credits, such as the earned income credit
Filing ensures accurate tax reporting and provides access to refunds and tax credits that may otherwise go unclaimed.
What Tax Forms Do You Need for 2015?
To file your 2015 Maryland tax return, you must complete Form 502 and attach any supporting forms that apply to your situation. The Maryland tax forms required depend on your income, deductions, tax credits, and whether you’re filing as an individual, part-year resident, or small business owner.
Core Form for Individual Taxpayers
- Form 502 – Maryland Resident Income Tax Return
This is the primary form for most Maryland residents, including part-year residents. It reports your income, deductions, and exemptions, and calculates state and local income taxes.
Form 503 was discontinued in 2015. All residents must use Form 502.
Common Supporting Forms and Schedules
- Form 502B – Dependents’ Information
Required if you claim dependents (such as family members) on your return. - Form 502SU – Subtraction Modifications
Used to report subtractions from income, such as pension exclusions, business income, or income earned outside Maryland. - Form 502CR – Tax Credits for Individuals
It allows you to claim personal income tax credits, such as the earned income credit, credit for taxes paid to another state, or student loan interest credit. - Form 502X – Amended Return
Required if you are correcting a previously filed 2015 return. - Form 502UP – Underpayment of Estimated Tax
Used to calculate penalties if you didn’t pay enough estimated tax during the year. - Form 588 – Savings Bond Purchase
It was new in 2015, allowing taxpayers to use part of their refund to buy U.S. Series I Savings Bonds.
Additional Forms for Self-Employed Individuals or Sole Proprietors
- Federal Schedule C (Profit or Loss from Business)
Your Maryland return incorporates information from Schedule C, your IRS-filed business income report. - Form 500CR – Business Tax Credits
Filed electronically to claim specific business tax credits (e.g., Endow Maryland, R&D credit). - Personal Property Tax Return (via SDAT)
It is required for some sole proprietors who own business property valued at $10,000 or more in Maryland.
Where to Get 2015 Maryland Tax Forms
All official 2015 tax forms can be downloaded directly from the Comptroller of Maryland’s website at www.marylandtaxes.gov. You may also request forms by mail or email if you prefer paper copies.
Step-by-Step Instructions to Fill Out Maryland Form 502
Filling out Maryland Form 502 correctly is critical for calculating your income tax, applying eligible tax credits, and ensuring your tax return is processed without delay. Below is a step-by-step guide to help Maryland residents, including part-year and self-employed individuals, complete this form accurately.
Documents to Gather Before You Start
Before starting Form 502, collect the following items:
- Social Security numbers for you, your spouse, and any dependents
- W-2s, 1099s, and any other income documentation
- Proof of Maryland tax withholding
- Records of deductible expenses or subtraction modifications
- Prior year’s tax return for reference
- Federal Schedule C (for business owners)
- Documentation for personal income tax credits or taxes paid to other states
Step-by-Step Breakdown of Form 502
1. Basic Information (Top Section)
- Enter your name, SSN, address, and Maryland county of residence
- Indicate filing status and residency (full-year, part-year)
- Include spouse’s information if filing jointly
2. Exemptions (Lines 1a–1f)
- List exemptions for yourself, your spouse, and family members
- Use Form 502B if claiming dependents
- Indicate if you or your spouse was over 65 or blind
- Calculate total exemptions
3. Income (Lines 2–8)
- Report the federal adjusted gross income from your IRS return
- List specific income types: wages, capital gains, interest, etc.
- Indicate if investment income exceeds $3,400
- Add up income totals
4. Additions to Income (Lines 9–12)
- Include lump-sum distributions or tax-exempt interest from non-Maryland bonds.
- Enter any state retirement pickup
- Use code letters for other additions
- Calculate total additions
5. Subtractions from Income (Lines 14–22)
- Use Form 502SU to list:
- State/local tax refunds
- Child and dependent care expenses
- Pension exclusions
- Income earned outside Maryland
- Business income deductions
- Calculate total subtractions
6. Deductions (Lines 24–25)
- Choose standard or itemized deduction
- If itemizing, subtract state/local taxes from your federal total
- Record deduction amount
7. Tax Calculation (Lines 26–34)
- Use tax calculators or charts to determine Maryland income taxes
- Apply the local earnings tax based on your county
- Use Form 502CR to claim eligible tax credits
- Calculate the total state and local income tax due
8. Voluntary Contributions (Lines 35–39)
- Optionally donate to:
- Chesapeake Bay Fund
- Cancer Fund
- Developmental Disabilities Services
- Fair Campaign Financing Fund
9. Payments and Credits (Lines 40–45)
- Report Maryland tax withholding (attach W-2s/1099s)
- List estimated tax and extension payments
- Enter credits for taxes paid to other states
- Add up all payments
10. Refund or Balance Due (Lines 46–53)
- If you overpaid, select direct deposit for your refund check
- If you owe taxes, pay by check, money order, or online electronic filing
- Late payments may incur penalties and interest
11. Sign and Date
- Both spouses must sign if filing jointly
- Include tax preparer information if applicable
Common Tax Filing Mistakes to Avoid
- Omitting Social Security numbers: Always include your and your dependents' Social Security numbers to ensure accurate identification and processing of your return.
- Forgetting required attachments: Attach all necessary documentation, such as Form 502B for dependents or W-2s for wage income, to avoid delays or rejections.
- Using incorrect county codes: Verify that the county code entered on your return matches your current residence, as errors can affect local tax distribution and processing.
- Failing to sign the return: A tax return is not considered valid unless signed. Forgetting to sign may result in processing delays or a rejected return.
- Entering incorrect bank routing or account numbers: Double-check bank details when requesting direct deposit refunds to ensure your funds are sent to the correct account.
- Not filing Form 500CR for business tax credits: If you qualify for business-related tax credits, e-file Form 500CR to claim them properly and avoid losing valuable credits.
- Underpaying estimated taxes: Ensure you’ve paid enough throughout the year to avoid penalties typically calculated using Form 502UP.
Filling out Form 502 correctly ensures smooth payment processing and refund delivery. For additional tax guidance, visit the Comptroller of Maryland website or consult a tax professional if your situation is complex.
How to File Your Return (Electronically or by Mail)
Once you’ve completed your 2015 Maryland income tax return, the next step is to submit it to the Comptroller of Maryland for processing. Maryland offered online electronic and paper filing options, each with its own procedures and deadlines.
Electronic Filing Options
Electronic filing (e-file) was the most efficient way to submit your return, offering faster refund check processing, fewer errors, and instant confirmation.
1. iFile (Direct File with Maryland)
- Free online service from the Comptroller’s Office
- No income limits to qualify
- Available at www.marylandtaxes.gov
- Allowed users to file, amend, and pay all in one place
2. Tax Preparation Software
- Commercial software such as TurboTax, H&R Block, and others
- Must support 2015 Maryland tax forms
- Ideal for filers needing extra support or integration with federal filing
- Be sure to select Maryland e-file as an option
3. Tax Professionals
- CPAs, enrolled agents, or other tax preparers
- Confirm they participate in the Maryland Electronic Filing Program
- Useful for complex cases or self-employed individuals
Paper Filing Instructions
If you chose to file by mail, you had to:
- Use original or approved substitute tax forms
- Fill out forms with blue or black ink (no pencil)
- Attach all required documents (W-2s, 1099s, schedules)
- Include a check or money order if you owe tax
- Avoid staples and paper clips
Mailing Addresses (Based on Payment Status)
- With Payment:
Comptroller of Maryland – Payment Processing
PO Box 8888, Annapolis, MD 21401-8888 - Without Payment:
Comptroller of Maryland – Revenue Administration Division
110 Carroll Street, Annapolis, MD 21411-0001
Filing Deadlines
- The 2015 tax filing deadline was April 18, 2016 (extended due to Emancipation Day).
- Fiscal-year filers had to submit by the 15th day of the fourth month following their year-end.
- Returns postmarked or submitted after the deadline may be subject to penalties unless an extension was granted.
Choosing the correct filing method depends on your preferences, the complexity of your return, and whether you qualify for free filing through Maryland’s direct system.
How to Pay Your Maryland Tax Bill
If you owed taxes when filing your 2015 Maryland income tax return, you had several payment options available through the Comptroller of Maryland. Whether you submitted your return electronically or by mail, paying any balance due by April 18, 2016, to avoid penalties and interest was essential.
Online Payment Options
Maryland offered several digital options for secure and timely payment processing:
1. Direct Debit (e-Check)
- Available when using online electronic filing or iFile
- Payment could be scheduled in advance (up to April 30, 2016)
- No convenience fees
2. Online Bill Pay
- Available at marylandtaxes.gov
- Allowed you to pay your balance due using your bank account
- It could be used even if you filed a paper return
3. Credit Card Payments
- Handled by approved third-party processors
- A convenience fee applied
- Payment confirmations were issued upon completion
Traditional Payment Methods
If you preferred not to pay online, you could submit payment by:
- Check or Money Order
- Payable to: Comptroller of Maryland
- Include your Social Security number and label the payment “2015 Form 502.”
- Mail your return or payment voucher to the address listed for payments
Estimated Tax Payments for 2016
If you were self-employed or owed taxes in 2015, you were likely required to make estimated tax payments for 2016 using Form 502D:
- Due Dates: April 15, June 15, September 15 (2016), and January 15 (2017)
- Can be paid online, by phone, or by mail
- Failure to make timely payments could result in underpayment penalties (see Form 502UP)
Penalties and Interest for Late Payments
- Late Payment Penalty: 1.5% per month, up to 25% of unpaid tax
- Interest: Set by the Comptroller annually (13% for 2015)
- Filing an extension did not extend the deadline to pay
- To avoid penalties, payment had to be received or postmarked by April 18, 2016
Paying your Maryland income taxes on time ensures you remain in excellent standing with the Comptroller’s Office and avoids unnecessary fees. Use the available tools to manage personal or business tax obligations efficiently.
How to Track Your Refund or Balance Due
After submitting your 2015 Maryland tax return, you may be entitled to a refund check or need to verify a balance due. The Comptroller of Maryland offers several ways to track your refund status or get help with payment obligations.
How to Track Your Refund
You can check the status of your refund using the Comptroller’s Office tools:
- Online Refund Status Tool
Visit www.marylandtaxes.gov and click on “Where’s My Refund?”
You’ll need your Social Security number and the refund amount shown on your return. - Call Phone Support
For automated refund updates, call 1-800-218-8160 or 410-260-7701 (in the Annapolis area).
Average Processing Times
- Electronically filed returns: 2–3 weeks for refund processing
- Paper returns: May take 8–12 weeks
- Amended returns: Could take up to 16 weeks
Consider choosing direct deposit over a mailed check to expedite the receipt of your refund.
How to Check or Manage a Balance Due
If you owe Maryland income taxes, you can:
- View balance online via your taxpayer account
- Contact the Taxpayer Service Division at 410-260-7980 for billing inquiries
- Request a payment arrangement if you cannot pay in full
Having your SSN and return details ready will help streamline communication with the state.
Staying informed about your refund or balance due ensures you can follow up promptly and avoid penalties, especially if you manage personal or business tax obligations.
Final Checklist Before You Submit
Before sending off your 2015 Maryland tax return, take a few minutes to review everything for accuracy and completeness. A final review can help prevent delays, rejected filings, or missed tax credits and refunds.
General Filing Checklist for Individual Taxpayers
- All required fields on Form 502 are filled out.
- You’ve signed and dated the return (and your spouse has too, if filing jointly)
- Social Security numbers for you and all family members are correct
- All income documents (W-2s, 1099s, etc.) showing Maryland tax withholding are attached
- You’ve included Form 502B if claiming dependents
- You’ve attached Form 502CR if claiming any personal income tax credits
- All math has been double-checked using tax calculators or the tax table
- If filing by mail, you’ve used the correct address and included your payment (if owed)
- If expecting a refund check, you've entered the correct direct deposit details
Additional Checklist for Small Business Owners or Sole Proprietors
- Your Federal Schedule C is completed, and the figures match what’s on Form 502
- You’ve used Form 502SU to claim eligible business subtractions
- If claiming business tax account credits, you’ve electronically filed Form 500CR
- If applicable, you've filed a Personal Property Tax Return with SDAT
- Estimated tax payments for 2016 have been planned or submitted using Form 502D
Completing this checklist helps ensure your Maryland return is processed without issue and that you receive your refund—or pay any balance—on time.
Frequently Asked Questions
What if I missed the April 18, 2016, deadline for my 2015 return?
If you missed the filing deadline, submit your 2015 Maryland tax return as soon as possible. While late filers may face penalties and interest, those expecting a refund are not penalized. However, the return must be filed within three years of the original due date—by April 18, 2019—to claim any refund owed.
Can I still e-file a 2015 Maryland tax return?
Maryland’s e-file system no longer supports 2015 returns. To file, you must complete a paper Form 502 and mail it to the Comptroller of Maryland. Be sure to attach all required forms and income documents. If you owe taxes, include a check or money order. Processing may take longer than current-year filings, so allow several weeks for updates.
What tax credits were available in Maryland for 2015?
For the 2015 tax year, Maryland offered several personal income tax credits, including the earned income credit, credit for taxes paid to other states, and various business tax credits. Credits were claimed using Form 502CR (individuals) and Form 500CR (business owners). These credits helped reduce state and local income taxes for eligible taxpayers.
How do I amend my 2015 return if I made a mistake?
To correct errors on your 2015 Maryland tax return, complete Form 502X and submit it by mail. Include all revised forms, supporting documents, and an explanation of the changes. You must file within three years of the original due date to be eligible for a refund. Amended returns generally take longer to process—up to 16 weeks in some cases.
What deductions can I claim as a self-employed person in Maryland?
If you're self-employed, you may be eligible to deduct business expenses such as office supplies, travel, equipment, and health insurance premiums. These deductions are reported on Schedule C (federal) and flow into your Maryland return. Additional subtractions—like pension contributions—can be claimed on Form 502SU if applicable. Accurate documentation is vital to support these deductions.
Can I file jointly if my spouse moved to Maryland mid-year?
Yes, if you and your spouse filed a joint federal return, you may also file a joint Maryland return—even if only one of you lived in Maryland all year. On Form 502, indicate each spouse’s residency status and provide the dates of Maryland residence. This allows Maryland to tax only the income earned during the residency period.
How long should I keep copies of my 2015 tax documents?
Keep your 2015 Maryland tax return, W-2s, 1099s, and supporting documentation for at least three years after the filing date or two years from when the tax was paid—whichever is later. If your return involved reported losses, property transactions, or business deductions, retain relevant documents longer to support future filings or audits.
