Filing a Maryland state return for the 2010 tax year required specific forms, deadlines, and instructions from the Comptroller of Maryland and the Internal Revenue Service. Residents who earned income, had Maryland taxes withheld, or needed to claim a refund were required to file a personal income tax return. While the original deadline passed in 2011, many taxpayers still need clear guidance on filing late, requesting copies, or amending a past return.

This guide explains who must file, how to determine if you qualify for a tax credit, and what documents are required, including a Social Security number, income records, and payment information. It also outlines how to electronically file, use direct file, or mail state returns,  make payments, check refund status, and request assistance from the department when questions arise.

These instructions remain useful in situations where older filings affect current obligations. You may need to resolve unpaid taxes, confirm refund details, respond to an audit, or provide documentation for business or personal financial purposes. Following the steps and resources provided by the Maryland comptroller, you can complete your return correctly and settle any issues tied to the 2010 tax year.

Overview of Maryland State Tax for 2010

Who Must File

  • Residents: Maryland residents were required to file a personal income tax return for the 2010 tax year if they filed a federal return with the IRS, had Maryland taxes withheld from wages, or owed additional taxes. Residents also needed to file if they wanted to claim a refund or qualify for state tax credits. Filing ensured that income and payments were properly reported to the comptroller’s office.

  • Part-year residents: Individuals who moved into or out of Maryland during 2010 had to file as part-year residents. These taxpayers needed to report income earned when they lived in the state and may have been eligible for tax credits paid to another state. The comptroller’s department provided forms and assistance to help part-year filers complete their returns accurately.

2010 State Tax Rates and Brackets

  • Single, dependent, or married filing separately: For the 2010 tax year, Maryland used a progressive system starting at 2.0% on the first $1,000 of taxable income and gradually increasing to 6.25% on income over $1,000,000. Taxpayers in this group needed to determine their taxable income carefully to calculate the correct payment or refund. Using the proper forms helped avoid errors and ensure compliance with state and local tax requirements.

  • Married filing jointly, head of household, or surviving spouse: Joint filers and heads of household followed the same progressive brackets, with the higher income thresholds applying to their situation. These taxpayers often qualified for larger exemptions or deductions, reducing the taxes owed. The comptroller’s office encouraged taxpayers to electronically file or use direct file options to speed up processing and refund status updates.

Local Income Tax in 2010

  • County and city tax rates: All Maryland counties and Baltimore City imposed a local income tax in addition to the state tax. For 2010, rates ranged from 1.25% in Worcester County to 3.20% in Baltimore City, Montgomery County, Howard County, and Prince George’s County. Taxpayers had to include these local taxes on their state returns, and the department offered resources for assistance with calculating the correct amount.

Key Changes from 2009

  • Temporary top tax rate: The 6.25% income tax rate for high-income taxpayers remained in effect through the 2010 tax year. This continuation primarily affected higher earners and required careful planning to determine total liability. Taxpayers could request help from the comptroller if they had questions about how the change applied to their income.

  • Deductions and exemptions: The standard deduction remained set at 15% of Maryland adjusted gross income, subject to minimum and maximum limits based on filing status. Personal exemption amounts stayed the same as in 2009, allowing most taxpayers to calculate their returns without major adjustments. Taxpayers were advised to note these details when completing their forms to avoid errors in payments or refund requests.

Forms and Where to Get Them

Primary Form and Instructions

Form 502 is the main Maryland resident income tax return for 2010. It covers all aspects of calculating Maryland taxes, applying credits, and determining refund amounts or payments due to the state.

Additional Schedules and Forms

Several supplementary forms may be required depending on your situation:

  • Schedule A: This form handles Maryland additions and subtractions to your federal adjusted gross income that the state requires for accurate tax calculation. You must use Schedule A when you have income sources that Maryland treats differently from federal tax rules, such as pension income or state bond interest.

  • Schedule B: This schedule covers specific income modifications not addressed on the main Form 502 that affect your Maryland tax liability. You need Schedule B when complex income situations like lump-sum distributions or certain retirement account withdrawals require special Maryland treatment.

  • Schedule C: This form calculates various tax credit amounts available to Maryland residents that can significantly reduce your tax burden. Schedule C becomes necessary when you qualify for the earned income credit, child care credit, or other Maryland-specific reductions that lower your final tax obligation.

  • Form 502D: This simplified short form qualifies taxpayers with straightforward tax situations that meet specific income and deduction criteria. Form 502D saves time for eligible taxpayers because it contains fewer sections and requires less detailed information than the standard Form 502.

Documents to Gather Before You Start

Collect these essential documents before beginning your Maryland tax return preparation:

  • Federal tax return: Your completed Form 1040, 1040A, or 1040EZ is the foundation for your Maryland return calculations. The federal return provides your adjusted gross income starting point and ensures consistency between your federal and state filings, which Maryland requires for accurate processing.

  • Wage statements: All W-2 forms showing Maryland tax withheld demonstrate the taxes your employers already paid on your behalf during 2010. These forms provide critical information for calculating whether you owe additional taxes or qualify for a refund from the comptroller.

  • Income documentation: 1099 forms for interest, dividends, retirement distributions, and other income sources show additional Maryland taxable income beyond wages. Maryland taxes most income types that appear on federal returns, making these forms essential for complete and accurate income reporting.

  • Payment records: Documentation of estimated tax payments made during 2010 proves you made quarterly payments if required by Maryland law. These records help establish your total costs to the comptroller and prevent double-counting of taxes paid throughout the year.

  • Identification numbers: Verifying your social security number for yourself, your spouse, and all dependents ensures accurate processing and prevents refund payment delays. The comptroller uses these numbers to match your return with their system's previous filings and tax payment records.

  • Banking information: Account and routing numbers enable direct deposit of refunds, which provides faster and more secure payment than paper checks. This information also helps if you must make electronic payments for any taxes owed to the state.

Step-by-Step Instructions to Complete Your Maryland 2010 Return

Step 1: Personal Information and Filing Status

Enter your complete name, current address, and social security number accurately on the return. Include your spouse's information if married filing jointly, and select the same filing status used on your federal return to ensure consistency.

Step 2: Calculate Maryland Adjusted Gross Income

Start with your federal adjusted gross income from your completed federal return and apply Maryland-specific modifications. Add back items like non-Maryland state bond interest and subtract qualifying pension income, Social Security benefits, and child care expenses up to statutory limits.

Step 3: Standard Deduction vs Itemized Deductions

Maryland's standard deduction equals 15% of adjusted gross income with specific limits by filing status. Most taxpayers benefit from the standard deduction because the percentage calculation often exceeds the itemizing benefits for middle-income residents.

Step 4: Personal Exemptions

Personal exemption amounts phase out based on federal adjusted gross income levels, ranging from $3,200 for lower incomes to $600 for the highest earners. Taxpayers age 65 or older or blind receive an additional $1,000 exemption per qualifying person.

Step 5: Calculate Maryland State Tax and Local Tax

Apply the progressive tax bracket rates to your taxable income to determine state tax, then add your county's local income tax rate. Combined state and local taxes create your Maryland tax liability before applying any available credits.

Step 6: Apply Tax Credit Reductions

Common 2010 credits include the earned income credit (50% of the federal amount), the child and dependent care credit (32.5% for incomes under $50,000), and the long-term care insurance premium credit. These credits directly reduce your tax liability and may result in refunds exceeding taxes owed.

Step 7: Determine Amount Due or Refund

Compare your tax liability to payments made through withholding and estimated payments during 2010. Attach all W-2 and 1099 forms showing Maryland tax withheld to verify your payment amounts and support your refund claim or balance due calculation.

How to File Your Return: Electronic vs Paper Options

Direct File and Electronic Filing Options for 2010

Maryland offered electronic filing through approved software providers and tax professionals for tax year 2010 returns filed in 2011. Electronic filing provided faster processing times and reduced mathematical errors compared to paper filing methods.

Paper Filing Requirements

Complete your return using blue or black ink only, carefully sign and date all required sections, and attach all supporting documents in the order specified by the instructions. Mail your return with required attachments to the comptroller's office using the correct address specified in the 2010 tax instructions.

Mailing Address and Filing Tips

Send completed paper returns to the Comptroller of Maryland, Revenue Administration Division, Annapolis, MD 21411-0001 using reliable postal services. Use certified mail for significant returns to confirm delivery and maintain legal proof of timely filing.

Filing Deadlines and Extensions

Regular and Extension Deadlines

The regular filing deadline for tax year 2010 Maryland returns was April 15, 2011, matching the federal deadline for consistency. Taxpayers who filed for an extension using proper procedures had until October 15, 2011, to submit their completed returns without incurring late filing penalties.

Late Filing Penalties and Interest

Late filing results in penalties calculated as a percentage of unpaid taxes, plus monthly interest charges that compound over time. Contact the comptroller's office immediately if you cannot meet filing deadlines to discuss available options and minimize financial consequences.

Payment Methods and Plans

Acceptable Payment Options

Make checks or money orders payable to "Comptroller of Maryland," include your social security number and "2010" on the memo line for proper account crediting. Electronic payment options were available through the comptroller's secure online system for taxpayers who needed to pay additional taxes.

Interest and Penalty Calculations

Unpaid taxes accrue interest at rates established by Maryland law, compounded monthly from the original due date until payment is received. Late payment penalties apply in addition to interest charges and increase the longer taxes remain unpaid.

Payment Plans and Collections Assistance

The comptroller may approve payment plans for taxpayers unable to pay the full amount immediately due to financial hardship. Contact the Collections department at (410) 260-7980 to request a payment arrangement and discuss your financial situation and available options.

Tracking Refunds and Account Status

Refund Status Checking Methods

Check your refund status by calling the dedicated refund hotline at (410) 260-7701 or 1-800-218-8160 during business hours for automated status updates. You can also use the online refund tracking system by entering your social security number, exact refund amount, and filing status information.

Processing Times and Delays

Electronic returns typically process within 2-3 weeks of receipt, while paper returns require 6-8 weeks for complete processing and refund issuance. Complex returns with unusual deductions or credits may require additional review time beyond standard processing periods.

Amendments and Record Keeping

Amending Your 2010 Return

Use Form 502X to amend your 2010 Maryland return if you discover errors or omissions after filing your original return. You generally have three years from the original due date or two years from when you paid the tax to file an amended return and claim additional refunds.

Requesting Copies and Records

Contact the comptroller's office at (410) 260-7980 to request copies of your filed 2010 return when you need documentation for loans or personal records. There may be fees associated with obtaining copies, and you will need to verify your identity and provide specific information about the requested return.

Contacting the Comptroller of Maryland for Assistance

The comptroller's office provides comprehensive assistance with questions related to 2010 tax returns, archived forms, and historical tax issues. When calling, have your Social Security number, tax year information, and specific questions prepared to ensure efficient service from knowledgeable staff members.

Primary contact information for 2010 tax year assistance:

  • Main assistance line: (410) 260-7980 provides general taxpayer support, form requests, and guidance on filing requirements

  • Maryland toll-free number: 1-800-MD-TAXES (1-800-638-2937) offers the same services for in-state residents without long-distance charges

  • The refund status hotline, (410) 260-7701, provides automated and live assistance for checking refund processing status and payment information.

  • Business mailing address: 110 Carroll Street, Annapolis, Maryland 21411-0001 for correspondence and document submission

Final Filing Checklist

Complete this checklist before submitting your Maryland tax return to ensure accuracy and prevent delays:

  • Signature verification: Ensure you and your spouse (if filing jointly) signed and dated the return in the designated areas using original signatures. Missing or incorrect signatures cause automatic return rejection and processing delays that postpone refund payments.

  • Attachment confirmation: Include all required W-2 and 1099 forms showing Maryland tax withheld in the order specified by filing instructions. Missing wage statements prevent the proper crediting of taxes paid and can result in incorrect tax calculations.

  • Payment arrangement: Enclose payment if taxes are owed or verify electronic payment submission through the comptroller's online system before the filing deadline. Insufficient payment can result in penalties and interest charges that increase your total tax obligation.

  • Copy retention: Make complete copies of your return and all supporting documents for your records before mailing the original to the comptroller. These copies provide essential documentation for future reference and protection against lost mail or processing errors.

  • Address accuracy: Verify the mailing address matches current comptroller requirements to ensure proper delivery and prevent processing delays. Incorrect addresses can result in undelivered returns and missed deadlines that trigger late filing penalties.

  • Bank information verification: If you are requesting direct deposit of your refund, provide the correct account and routing numbers to prevent payment delays or returned funds. Incorrect banking information causes refund delays and may result in paper check issuance instead.

Frequently Asked Questions

What was the filing deadline for 2010 Maryland returns?

The filing deadline for tax year 2010 Maryland returns was April 15, 2011, matching the federal deadline for taxpayer convenience. Taxpayers who filed for an extension using proper procedures had until October 15, 2011, to submit their completed returns without penalty. Late filing after these deadlines increases penalties and interest charges over time.

Can I still file a late 2010 Maryland tax return, and will penalties apply?

Yes, you can still file a late 2010 Maryland return through the comptroller's office, but penalties and interest will apply if you owed taxes. Contact the comptroller at (410) 260-7980 to assist with late filing procedures and determine your current balance, including accumulated penalties and interest charges. Payment plans may be available to help manage the total amount owed.

Which form do I use to amend my 2010 Maryland return?

Use Form 502X to amend your 2010 Maryland tax return when you discover errors or need to make changes after filing. You can file an amended return within three years of the original due date or two years from when you paid the tax, whichever provides more time. Include all supporting documentation with your amended return submission to prevent processing delays or questions from the comptroller.

How do I get a copy of my filed 2010 Maryland tax return?

Contact the comptroller's office at (410) 260-7980 to request a copy of your filed 2010 return for personal records or third-party requirements. You will need to verify your identity by providing personal information, and you may be charged a reasonable fee for this service, depending on the request type. Allow sufficient processing time for your request to be completed and mailed to your current address.

How do I report my income if I moved into or out of Maryland in 2010?

You are considered a part-year resident and must file a Maryland resident return reporting your full-year income regardless of residence changes. You may qualify for credit for taxes paid to other states during the portion of the year you were not a Maryland resident, which can significantly reduce your overall tax liability. Use the part-year resident section of Form 502 to allocate income and taxes properly.

How long will I receive a refund if I paid too much tax in 2010? 

Maryland processes electronic returns within 2-3 weeks and paper returns within 6-8 weeks for most standard situations without complications. Complex returns, especially those with unusual deductions, credits, or income sources that need manual verification, may require additional review time. You can check your refund status using the hotline at (410) 260-7701 or the online tracking system with your personal information and return details.

Explore More Tax Return Resources

  • Next year: 2011 Maryland Tax Return Guide

Need Help With Back Taxes in Maryland?

Related Returns for 2010

See all State Tax Return Guides (2010-2024)