How to File Your 2013 Maryland Tax Return: Complete Guide for Residents

Filing a Maryland state tax return for tax year 2013 remains essential for residents and businesses who still need to clear old income tax obligations, claim overdue refunds, or establish compliance with the state. The Internal Revenue Service (IRS) and the Comptroller of Maryland maintain forms and resources that allow taxpayers to file historical state returns when necessary. Following the correct process helps ensure the comptroller’s office completes, correctly processes, and records your taxes.

For the 2013 tax year, Maryland required residents, part-year residents, and nonresidents with Maryland income sources to file state returns if they met certain income thresholds. Filing requirements are connected directly to IRS obligations, meaning that if you were required to file a federal return, you generally needed to file Maryland forms. Each return must include accurate Social Security numbers, income details, payments made, and tax credits claimed to determine eligibility for refunds or balances owed.

Taxpayers who still need to file should contact the Comptroller of Maryland for assistance. The department provides resources to help with questions related to completing forms, checking refund status, arranging payments, and ensuring returns are filed correctly. Professional assistance may also be valuable for complex cases like business ownership or multiple income sources. With the right guidance, you can request the proper forms, qualify for credits, and bring your 2013 state return into full compliance.

Overview of Maryland State Tax Return for 2013

Maryland establishes precise filing requirements for 2013 that determine which taxpayers must complete state returns and pay taxes to the state.

Who Is Required to File

Maryland residents who filed federal returns with the Internal Revenue Service are generally required to file state returns for 2013. The comptroller's office requires submissions from several categories of taxpayers based on their residency status and income sources.

Full-year residents: Anyone who lived in Maryland for the entire tax year and was required to file a federal return must complete Maryland forms and determine their state tax obligation.
Part-year residents: Individuals who moved into or out of Maryland during 2013 must file if they had Maryland income or met federal filing thresholds.
Military personnel: Active duty members stationed in Maryland or Maryland residents serving elsewhere have specific filing requirements that the department outlines in military guidance documents.
Nonresidents with Maryland income: People who lived outside Maryland but earned income from Maryland sources need to file to pay taxes on that income.

Income Thresholds and Federal Connection

Maryland ties its filing requirements to federal obligations, which means the Internal Revenue Service (IRS) thresholds largely determine who must file state returns for any tax year. You must complete Maryland forms if you filed a federal return with the IRS. Each return required a Social Security number, income details, and payment information so the Comptroller’s office could process taxes, determine refund eligibility, and confirm filing status.

Single Filers: Individuals who filed as single with the IRS had to file Maryland state returns if their income met the federal filing threshold for the 2013 tax year. Filing ensured that the comptroller could process taxes completely, apply any tax credits, and determine whether payments or refunds were due. Assistance was available for questions related to completing forms.
Married Filing Jointly: Couples filing together had to file Maryland returns when their combined income met IRS requirements. The department required Social Security numbers and complete income details to calculate taxes, apply credits, and determine if they qualified for a refund or needed to pay. The comptroller recorded and processed payments; resources were available if assistance was required.
Married Filing Separately: Spouses filing independently need to submit Maryland forms if either person has reached the income threshold set by the IRS for 2013. The comptroller’s office uses this information to process each return, determine tax liability, and record any payments. Taxpayers who have questions about their filing status can contact the department for assistance or request additional resources.
Head of Household: Taxpayers who qualified as head of household had to file Maryland state returns if they met the IRS income levels for that year. This filing status often allowed for larger tax credits but required accurate forms, Social Security numbers, and reported income. The comptroller’s office provided resources to help determine liability, process payments, and confirm whether refunds were due.
Qualifying Widow(er): Individuals filing as qualifying widows (or widowers) with a dependent child were required to file if their income met the IRS threshold for 2013. The comptroller processed these returns using the same standards, applying credits and recording payments. The department could assist in completing the proper forms, determining filing requirements, and answering questions related to refund status or taxes owed.

Key Tax Law Changes in 2013

The 2013 tax year included several significant changes that affect how residents calculate their Maryland taxes and apply available tax credits. These modifications influence both the filing process and the final tax amounts owed.

Maryland adjusted its tax brackets and rates for 2013, changing the amount residents owe based on their income levels. The state also modified certain deductions and tax credits available to qualifying taxpayers.

Obtaining the Correct 2013 Tax Forms

Accessing historical Maryland tax forms requires contacting official sources, since 2013 documents are no longer readily available through standard channels.

Official Sources for Forms

Maryland's comptroller maintains historical records and can provide the necessary forms for 2013 filings upon request. Taxpayers should contact the department directly to obtain the documents needed.

Direct contact: The comptroller's office handles requests for historical forms and can provide guidance on which forms taxpayers need to complete their returns.
Written request: The department may require a formal written request to process requests for 2013 forms, particularly for specialized situations like amended returns or business filings.
Processing time: Historical form requests may require additional processing time compared to current-year documents, so taxpayers should plan accordingly when making their request.

Standard Form Types for 2013

Maryland used several standard forms for 2013 that covered different taxpayer situations and filing requirements. The comptroller's office can help determine which specific forms each taxpayer needs.

Form 502: The standard Maryland resident income tax return that most full-year residents use to report their income and calculate taxes owed to the state.
Form 503: Residents use Local income tax forms to pay taxes to their specific county or municipality within Maryland.
Business forms: Various specialized forms are available for business owners, partnerships, and corporations with Maryland tax obligations for 2013.

Step-by-Step Instructions for Completing the Maryland Tax Return

A systematic approach helps ensure accurate completion of 2013 Maryland tax forms and proper submission to the Comptroller's office.

Step 1: Gather Required Documents

Collecting all necessary paperwork before starting prevents delays and ensures taxpayers can complete their returns accurately with all required information.

Federal tax return: The completed 2013 federal return provides essential information to calculate Maryland taxes and is the foundation for state calculations.
Income documentation: All W-2 forms from employers, 1099 forms showing other income, and any other documents that report earnings earned during the tax year must be available for reference.
Personal information: Social security number cards for all family members, previous year's tax returns for reference, and current address information ensure accurate filing. Bank account information may be needed to claim a refund or set up payment arrangements with the department.

Step 2: Provide Personal Information

Accurate personal information ensures proper processing and helps the comptroller's office contact taxpayers if questions arise about their returns.

Legal names: Enter names exactly as they appear on Social Security number cards to avoid processing delays or correspondence issues with the department.
Filing status: To maintain consistency between IRS and Maryland submissions, use the same filing status selected on the federal return.

Step 3: Report Income

Maryland income calculations start with federal adjusted gross income and apply state-specific modifications to determine the final taxable amount.

Federal starting point: Begin with the adjusted gross income figure from the federal return, then apply Maryland additions and subtractions as state law requires.
Maryland modifications: To arrive at Maryland's adjusted gross income, add back certain deductions that Maryland does not allow and subtract income that Maryland does not tax.
Documentation review: Verify that all income sources are correctly reported and that calculations match the supporting documentation provided with the return.

Step 4: Calculate Tax Owed

Maryland's progressive tax system in 2013 applied different rates to different income levels, requiring careful calculation to determine the correct tax amount.

Tax table application: Apply the 2013 Maryland tax rates to the calculated Maryland taxable income to determine the base state tax owed before credits.
Withholding comparison: Compare the calculated tax to amounts withheld from paychecks during 2013 to determine whether additional payment is needed or a refund is due.

Step 5: Apply Credits and Local Tax

Maryland offered various tax credits in 2013 that could reduce the amount owed, and all residents were required to pay local income tax to their county or municipality.

Available credits: Research and apply tax credits for which the taxpayer qualifies, such as earned income credits, dependent care credits, or other state-specific reductions.
Local tax calculation: Calculate the local income tax owed based on the county of residence and the local tax rate applied during 2013.
Final calculation: Subtract applicable credits from the total tax owed and add local tax to determine the final amount due or refund owed.

Filing Your 2013 Return

Understanding the available filing methods helps taxpayers choose the most appropriate way to submit their historical returns to the comptroller's office.

Filing Methods Available in 2013

Most taxpayers in 2013 need to file paper returns by mail, though limited electronic options may be available for specific situations.

Paper filing: Mail completed forms to the address specified in the 2013 instructions, including all required attachments and any payments due with the return. Use certified mail with a return receipt requested to confirm delivery and maintain proof of timely filing.
Electronic options: Some taxpayers may be able to file their returns electronically, though these options are more limited for historical years than for current filings.
Professional assistance: Tax preparers and software can help complete and file returns, assisting with complex situations or questions related to proper completion.

Filing Deadline and Extensions

The standard deadline for 2013 Maryland returns was April 15, 2014, though taxpayers can still file late returns today with appropriate penalties and interest.

Original deadline: Returns were due April 15, 2014, matching the federal deadline for that tax year and allowing taxpayers to file both returns simultaneously.
Late filing: Taxpayers who missed the original deadline can still file today, though the comptroller's office will assess penalties and interest on any amounts owed.

Making a Payment

Understanding payment options helps taxpayers remit any amounts owed efficiently and avoid additional penalties for late payment.

Payment Methods

The comptroller's office accepts several payment methods for historical returns, though options may be more limited than current electronic payment systems.

Payable by check or money order: Traditional payments made payable to "Comptroller of Maryland" with the social security number and tax year noted on the payment for proper credit.
Electronic payments: Limited electronic payment options may be available, requiring taxpayers to contact the department to determine the accepted methods.

Tips for Avoiding Penalties and Interest

Proper payment timing and accurate amounts help minimize additional costs of filing historical returns.

Full payment: Pay the amount owed to minimize interest charges, which continue to accrue until the balance is paid in full.
Payment timing: Submit payments promptly after completing the return to reduce the total interest and penalties assessed by the comptroller's office. Note that penalties may apply for late filing and payment, making prompt submission important for minimizing additional costs.

Tracking Your Refund or Balance Due

Monitoring the status of filed returns helps taxpayers understand when to expect refunds or when additional action may be needed.

Refund Processing Timeline

Historical returns may require longer processing times than current-year filings due to the additional verification steps.

Standard processing: Paper returns typically require six to eight weeks, though historical returns may take longer due to additional review requirements.
Complex returns: Returns with unusual circumstances, multiple income sources, or calculation errors may require additional time for the department to review and process.

How to Check Refund or Balance Status

Taxpayers should contact the comptroller's office directly to inquire about the status of historical returns and any refunds or balances due.

Direct contact: Call or write to the department to request status information, providing the social security number and tax year for proper identification.
Required information: When making status inquiries, have the social security number, filing date, and return details available to help the department locate the specific return. Keep records of all correspondence with the department for future reference.

Final Filing Checklist

Review these essential items before submitting your 2013 Maryland tax return to ensure complete and accurate filing.

Signatures and dates: Verify that all required parties have signed and dated the return as required by Maryland filing rules.
Form selection: Confirm using the correct forms for your filing situation and residency status as of 2013.
Attachments: Include all required supporting documents, schedules, and income verification forms as specified in the instructions.
Mathematical accuracy: Double-check all calculations to ensure accuracy and prevent processing delays or correspondence from the comptroller's office.
Payment inclusion: Include any required payment with the return, correctly identifying the payment with your social security number and tax year.
Record copies: Make complete copies of the return and all attachments for your records before mailing the original documents.
Mailing address: Use the correct mailing address specified in the 2013 instructions to ensure proper delivery to the department.

Frequently Asked Questions

Can I use a direct file for my 2013 Maryland tax return?

Direct file options were unavailable for this tax year, and historical Maryland state returns must be submitted using the forms and procedures in effect at that time. You can request the correct forms directly from the Comptroller’s office, file them with your Social Security number, and ensure your taxes are processed accurately. Contact the comptroller for assistance with filing or payments.

How do I contact the Comptroller of Maryland for assistance?

You can contact the Comptroller of Maryland by visiting marylandcomptroller.gov or their taxpayer service line. The department provides resources for questions related to forms, refund status, and payments for historical returns. Assistance is available to help you file, determine eligibility for tax credits, or complete corrections. The comptroller’s office remains the primary authority for guidance on Maryland income tax requirements from tax year 2013.

What income tax do I owe for my 2013 Maryland return?

The income tax you owe for tax year 2013 depends on your Maryland taxable income, the deductions and tax credits you qualify for, and the local tax rate in your county of residence. The Internal Revenue Service (IRS) return often determines your obligation to file Maryland forms. Contact the comptroller’s office to request official tax tables, assistance, and resources to assess your liability.

What happens if I never file my 2013 Maryland return?

If you never filed your 2013 Maryland return, you should file immediately to limit penalties and interest. The comptroller’s office can provide assistance, resources, and forms to help you complete the process. Filing voluntarily often results in better treatment than waiting for IRS or state enforcement. Contact the department to determine requirements and request forms, and ensure your return is processed with the correct status.

Where can I access historical Maryland tax forms?

Historical Maryland tax forms for 2013 are available upon request through the Comptroller of Maryland. You must directly contact the department for assistance, as they do not distribute these forms widely. The comptroller's office provides resources to assist taxpayers in identifying the required forms, ensuring their accuracy, and filing taxes. Proper forms are essential to qualify for refunds and record payments correctly.

How do I amend my 2013 Maryland return if I made an error?

To amend your 2013 Maryland state return, request the appropriate amended forms from the comptroller’s office. You must file using your Social Security number, corrected income, and updated payments or tax credits. The department provides resources and assistance to complete this process. Reach out to the Comptroller of Maryland to ascertain the requirements and verify the correct processing of your amended return for the 2013 tax year.