Income Tax FAQs

The Chesapeake Bay and Endangered Species Trust Fund supports projects that protect our state’s natural resources. The Developmental Disabilities and Services Support Fund supports services for children and families such as job training and employment. The Fair Campaign Financing Fund provides a funding alternative in Maryland gubernatorial elections when candidates accept a spending limit. The Maryland Cancer Fund supports grants for cancer research, prevention and treatment.

• A completed copy of your federal return, including Schedule A.
• A completed copy of the return you filed with the other state.
• A copy of the Maryland return to be filed.

If the other state does not have an income tax, then send a schedule showing the allocation of income and itemized deductions among the states.

The Maryland return must be completed in accordance with the alternative method requested.

Send the letter and documents to:

Revenue Administration Division
Taxpayer Accounting Section (Special Allocations)
P.O. Box 1829
Annapolis, MD 21404-1829

• April 15
• June 15
• September 15
• January 15

If the due date falls on a Saturday, Sunday or legal holiday, then the return or voucher would be due on the next business day.

• Tangible property, real or personal, permanently located in Maryland;
• A business, trade, profession or occupation carried on in Maryland; or,
• Gambling winnings derived from Maryland sources.

For more information, see Nonresidents.