How to File a Maryland Tax Amendment

If you need to change or amend an accepted Maryland State Income Tax Return for the 2023 or previous Tax Year, you need to complete Form 502X (residents) or Form 505X (nonresidents and part-year residents) and 505NR (nonresident income tax calculation).Forms 502X, 505X, and 505NR are Forms used for the Tax Amendment.

Current and previous tax year: You can NOT prepare a Maryland Tax Amendment on eFile.com, however you must mail in the amendment as you can not e-File a Maryland tax amendment. You can prepare an IRS tax amendment on eFile.com; click here for IRS tax amendment instruction. An IRS tax amendment is prepared through Form 1040X.

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Maryland Tax Agency, thus you should file a Maryland Amendment within one year.

Function

Description

Maryland Tax Deadlines, Forms, Extension, Penalties

Instructions, Resources on how to prepare and e-File Maryland Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a 2023 MD + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and Maryland Tax Returns

Prepare only a MD State Return without an IRS return. Details

Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.

File a 2023 Maryland Tax Amendment

You cannot eFile a MD Tax Amendment anywhere, except mail it in.
Only Option: You need to complete, sign Form 502X, and write the tax year on the line in the upper right hand corner of the form to indicate which Tax Year Return you are amending. Attach copies of your federal tax amendment and all supporting federal or state documentation (i.e. forms and schedules) - Print, mail the form to: Tax Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, MD 21411-0001

MD Tax Amendment Form 502X, 505X and 505NR
This Form can be used to file a Tax Amendment, and Nonresident Income Tax Calculation.

Step 1: Download, Complete Form 502X (residents),or505X and 505NR (nonresidents and part-year residents) for the appropriate Tax Year below.
Step 2: Sign, Mail Form 502X, 505X and 505NR (nonresidents and part-year residents) to one of the addresses listed above.

2023 tax year only: Prepare online on eFile.com until the October deadline. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.

After the October deadline, Prepare, Print, Sign and Mail-In - see address above - Form 502X or Form 505X.

How to correct a rejected Tax Return

If your MD Tax Return was rejected by the MD Tax Agency - not eFile.com - instructions on how to correct a rejected Maryland Tax Return.

For all Tax Years prior to 2023 tax year Prepare, Print, Sign and Mail-In - see addresses above - your Tax Amendment as soon as possible. Select the appropriate form (Form 502X , 505X and 505NR) for the Tax Year you are amending. You will also file an IRS Tax Amendment Form 1040X.

Check Your MD Tax Amendment Status

1. Call the Comptroller of MD at 410-260-7980 (from Central Maryland) or 1-800-638-2937 (from elsewhere in Maryland).
2. Contact the Comptroller of MD.

Maryland Refund Deadlines

A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Maryland tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Maryland return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Maryland Tax Income Taxes Deadlines

Maryland Income Tax Penalties

Find out how Maryland Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.

Will I get a bigger tax refund in 2024?

Many taxpayers can expect a bigger tax refund on their 2023 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2023 taxes, which is the tax return you'll file in 2024.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free 2023 Tax Estimator to get a high-level understanding of your taxes.

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