Amended tax returns allow Maryland taxpayers to make changes to the state tax forms they originally filed. These corrections might include additional income or taxes paid, a change in filing status, the amount of a deduction claimed, an overlooked deduction, or other items. Many changes made to the federal Internal Revenue Service tax forms will also require an amended Maryland tax return. Taxpayers generally have three years after the tax due date to file an amended Maryland return.
Complete and sign Form 502XS, if applicable. Form 502XS is a simplified form that can be used to make certain changes to your original tax filing, including: wage totals; the amount of interest and dividends you claimed; switching from an itemized to a standard deduction; a new itemized deduction amount, due to income change. It can also be used for a change the amount of state taxes withheld or a change the number of exemptions claimed. If other changes must be made, use Form 502X.
Complete and sign Maryland Tax Form 502X, noting the needed changes. This form is similar in many respects to the original state tax form you filed, with some additional information requested. The tax form includes step-by-step instructions. You will want to have a copy of the original form(s) you filed for reference.
If you do not meet the requirement for avoidance of interest for underpayment of estimated tax, obtain a Form 502UP for the tax year in question from any office of the Revenue Administration Division. Complete and attach it to your amended return. Enter any interest due on line 77 of Form 502X.
Attach a copy of your federal tax return, including any subsequent amendments.
Attach income statements, such as W-2s or 1099s, for any previously unclaimed income or withheld taxes.
Enclose payment for any additional tax owed to the state. Include interest, which must be computed and paid on any balance of tax due. Interest is due from the date the return was originally due to be filed to the date the tax is paid. Make your check or money order out to “Comptroller of Maryland” with the year of and type of tax noted on the memo line.
Mail return, attachments and payment to the following address:
Comptroller of Maryland Revenue Administration Division Amended Return Unit Annapolis, Maryland 21411-0001
Wait until you receive any anticipated refund from your original tax submission before filing your amended return. If you made a payment, allow enough time for your original tax submission to be processed before filing an amendment; six weeks is recommended.
If you have electronically filed your original Maryland tax return using the Maryland Comptroller’s iFile system, you should use iFile to amend your Maryland return, instead of using Form 502XS.
- Maryland Comptroller: Maryland 2009 State & Local Tax Forms & Instructions
- Maryland Comptroller: Maryland Form 502UP Tax Form and Instructions
- IRS. "Amended Returns & Form 1040X." Accessed June 24, 2020.
- IRS. "Here Are Five Facts About the New Form 1040." Accessed June 24, 2020.
- IRS. "Tax Reform Basics for Individuals and Families." Accessed June 24, 2020.
- IRS. "IRS Audits." Accessed June 24, 2020.
- Wait until you receive any anticipated refund from your original tax submission before filing your amended return. If you made a payment, allow enough time for your original tax submission to be processed before filing an amendment; six weeks is recommended.
- If you have electronically filed your original Maryland tax return using the Maryland Comptroller's iFile system, you should use iFile to amend your Maryland return, instead
- of using Form 502XS.
Heather Richards is a freelance web writer in Rhode Island. Richards has managed non-profits serving senior citizens and individuals with developmental disabilities for 12 years. She holds a Bachelors of Science degree in Public Administration from UNC Pembroke.