Information for Individual Taxpayers

The Comptroller's Office is dedicated to making the process of filing and paying taxes, simple, safe and efficient. You may have questions before, during, or after you file your return. We're here to help. This section supplies the latest information for individual taxpayers.

What's New for the 2019 Tax Filing Season (2018 Tax Year) - Individual Taxpayers

To help make filing your 2018 taxes easier check out What's New for the 2019 Tax Filing Season.

2018 Tax Law Changes

Administrative Releases
Tax Alerts

MVA Tax Certifications

The MVA has implemented a process for immigrants, applying for a driver's license or ID card, that requires them to obtain a certification of tax filings for the preceding two years from the Comptroller's Office. The MVA requires MVA applicants to obtain online certification of tax filings. For those applicants who are not able to obtain on-line certification, the Comptroller's Office offers an online scheduling process allowing MVA applicants to schedule an appointment to visit one of our twelve branch offices to obtain the required certification of tax filings.

For more information on MVA's process, please visit MVA's website at: www.mva.maryland.gov. For more information about getting your Tax Certification, visit Obtain MVA Tax Certifications.

File Electronically With iFile

You can use our free iFile service to file your Maryland resident tax return online for free, if you meet certain iFile Requirements and are filing Resident Tax Form 502. Beginning January 2016, our free iFile service will no longer support nonresident tax returns.

Review the most important changes and benefits affecting the 2018 Maryland income tax filings.

Want to Set Up a Payment Plan?

You can set up a payment plan for your personal income tax liability online, and pay by credit card. You can also pay your delinquent taxes online.

Identity Protection

Learn more about Identity Protection: Prevention, Detection and Victim Assistance on the Identity Protection page.

Filing your taxes electronically offers many benefits. It is easy, safe and convenient - and the fastest way to receive your refund. If you file electronically and choose direct deposit of your refund, we will transfer the funds to your bank account within several days from the date your return is accepted and processed. If you choose to have your refund deposited into multiple accounts, you can do so, provided your financial institution is not outside of the United States.

IMPORTANT: Please use only valid Checking or Savings account and routing numbers on your Direct Deposit request. The bank routing number and account number appear at the bottom of your checks. Do not use the number that appears on your ATM or Debit Card. If you do not know your bank routing and account numbers, please contact your financial institution. If the information you provide is incorrect, the bank may reject the direct deposit, which will result in a paper check being issued. This will add several days to receipt of your refund.

If you owe taxes and file electronically by the April 15, 2019 deadline and you are paying electronically, you have until April 30, 2019 to make the electronic payment by direct debit or credit card. The direct debit option is available only if you file electronically. See the Payment Methods section for payment details.

There are two Necessary Paper Forms that may need to accompany an electronic filing, but that depends on which tax credits you claim and on your method of payment.

There are several ways to file your personal income tax returns electronically. Please review the information below and choose the one that best fits your needs. Keep in mind that your Maryland return begins with your federal adjusted gross income, so you must prepare your federal return first before you can prepare your Maryland return.

You can file both your Maryland and federal tax returns online using Approved Online Filing Providers and Software Vendors on your personal computer. To use this method, you'll need to know the correct County Abbreviation for the Maryland county in which you live. You may need to enter the correct Subdivision Code for the city in Maryland in which you live.

Maryland Income Tax Rates and Brackets

The chart shown below outlining the 2019 Maryland income tax rates and brackets is for illustrative purposes only. Do not use this overview to figure your tax.

If your income is under $100,000, use the tax tables in the Maryland income tax booklet to figure your tax. If your income exceeds $100,000, use the appropriate row in the Maryland Tax Computation Worksheet Schedules I and II. See Instruction 17 in the tax booklet.

2019 Maryland Income Tax Rates
Taxpayers Filing as Single, Married Filing Separately, Dependent Taxpayers or Fiduciaries Taxpayers Filing Joint Returns, Head of Household, or Qualifying Widows/Widowers
Taxable Net Income Maryland Tax Taxable Net Income Maryland Tax
$0 - $1,000 2.00% $0 - $1,000 2.00%
$1,000 - $2,000 $20 plus 3.00% of the excess over $1,000 $1,000 - $2,000 $20 plus 3.00% of the excess over $1,000
$2,000 - $3,000 $50 plus 4.00% of the excess over $2,000 $2,000 - $3,000 $50 plus 4.00% of the excess over $2,000
$3,000 - $100,000 $90 plus 4.75% of the excess over $3,000 $3,000 - $150,000 $90 plus 4.75% of the excess over $3,000
$100,000 - $125,000 $4,697.50 plus 5.00% of the excess over $100,000 $150,000 - $175,000 $7,072.50 plus 5.00% of the excess over $150,000
$125,000 - $150,000 $5,947.50 plus 5.25% of the excess over $125,000 $175,000 - $225,000 $8,322.50 plus 5.25% of the excess over $175,000
$150,000 - $250,000 $7,260.00 plus 5.50% of the excess over $150,000 $225,000 - $300,000 $10,947.50 plus 5.50% of the excess over $225,000
Over $250,000 $12,760.00 plus 5.75% of the excess of $250,000 Over $300,000 $15,072.50 plus 5.75% of the excess over $300,000

Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return as a convenience for local governments.

The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 2.5% and 3.20% for the current tax year.

You should report your local income tax amount on line 28 of Form 502.

Your local income tax is based on where you live - not where you work, or where your tax preparer is located. Be sure to use the correct rate for the local jurisdiction in which you live.

  Tax Year
Local Tax Area 2019 2020
Allegany County .0305 .0305
Anne Arundel County .0250 .0281
Baltimore City .0320 .0320
Baltimore County .0283 .0320
Calvert County .0300 .0300
Caroline County .0320 .0320
Carroll County .0303 .0303
Cecil County .0300 .0300
Charles County .0303 .0303
Dorchester County .0262 .0320
Frederick County .0296 .0296
Garrett County .0265 .0265
Harford County .0306 .0306
Howard County .0320 .0320
Kent County .0285 .0320
Montgomery County .0320 .0320
Prince George's County .0320 .0320
Queen Anne's County .0320 .0320
St. Mary's County .0300 .0317
Somerset County .0320 .0320
Talbot County .0240 .0240
Washington County .0280 .0320
Wicomico County .0320 .0320
Worcester County .0175 .0225
Nonresidents .0175 .0225

Notification of Local Rate Change to Comptroller

Pursuant to Annotated Code of Maryland, Tax-General Article § 10-106(b), a county must provide notice of a county income tax rate change to the Comptroller on or before July 1 prior to the effective date of the rate change.

To give notice of a county income tax rate change, you must submit a certified copy of the County Council passed ordinance or bill on or before the deadline required by law.

You should mail your notice to:

The Honorable Peter Franchot
Comptroller of Maryland
P.O. Box 466
Annapolis, MD 21404-0466

You should also cc Sharonne Bonardi and Wayne Green at:

Sharonne Bonardi, Deputy Comptroller
Comptroller of Maryland
P.O. Box 466
Annapolis, MD 21404-0466

Wayne Green, Director
Revenue Administration Division
Comptroller of Maryland
P.O. Box 1829
Annapolis, MD 21404-1829

Resources for Local Governments Regarding Local Income Tax Requirements

  • Local Income Tax Distribution Archive - County by county and city by town distributions of local income tax. Also included in the distribution of local income tax revenue are comparisons of delinquent distributions and fiduciary distributions by county, (net of municipalities) and by municipality.
  • Local Income Tax Rate Changes - Instructions on how to notify the State of Maryland Comptroller's Office of changes to local income tax rates by counties
  • Local Tax Rates: A chart depicting each county and the City of Baltimore's local income tax rates.
  • Income Tax Summary Report Archive - This summary report is an analysis of Maryland resident and nonresident personal income tax returns filed for a given calendar year.

ALLEGANY COUNTY

0101 TOWN OF BARTON
0102 CITY OF CUMBERLAND
0103 CITY OF FROSTBURG
0104 TOWN OF LONACONING
0105 TOWN OF LUKE
0106 TOWN OF MIDLAND
0107 TOWN OF WESTERNPORT
0108 CRESAPTOWN
0109 POTOMAC PARK 
0110 LA VALE
0111 MT SAVAGE 
0112 BEL AIR
0113 ELLERSLIE
0114 MCCOOLE
0115 BOWLING GREEN 
0100 ALL OTHER AREAS
 

ANNE ARUNDEL COUNTY

0201 CITY OF ANNAPOLIS
0203 TOWN OF HIGHLAND BEACH
0200 ALL OTHER AREAS

BALTIMORE COUNTY

0300 ALL AREAS

BALTIMORE CITY

0400 ALL AREAS

CALVERT COUNTY

0501 TOWN OF CHESAPEAKE BEACH
0502 TOWN OF NORTH BEACH
0500 ALL OTHER AREAS

CAROLINE COUNTY

0602 TOWN OF DENTON
0603 TOWN OF FEDERALSBURG
0604 TOWN OF GOLDSBORO
0605 TOWN OF GREENSBORO
0606 TOWN OF HILLSBORO
0607 TOWN OF MARYDEL
0608 TOWN OF PRESTON
0609 TOWN OF RIDGELY
0610 TOWN OF TEMPLEVILLE
0611 TOWN OF HENDERSON
0600 ALL OTHER AREAS
 

CARROLL COUNTY

0701 TOWN OF HAMPSTEAD
0702 TOWN OF MANCHESTER
0703 TOWN OF MT AIRY
0704 TOWN OF NEW WINDSOR
0705 TOWN OF SYKESVILLE
0706 CITY OF TANEYTOWN
0707 TOWN OF UNION BRIDGE
0709 CITY OF WESTMINSTER
0700 ALL OTHER AREAS
 

CECIL COUNTY

0801 TOWN OF CECILTON
0802 TOWN OF CHARLESTOWN
0803 TOWN OF CHESAPEAKE CITY
0804 TOWN OF ELKTON
0805 TOWN OF NORTH EAST
0806 TOWN OF PERRYVILLE
0807 TOWN OF PORT DEPOSIT
0808 TOWN OF RISING SUN
0800 ALL OTHER AREAS
 

CHARLES COUNTY

0901 TOWN OF INDIAN HEAD
0902 TOWN OF LA PLATA
0903 VILLAGE OF PORT TOBACCO
0900 ALL OTHER AREAS
 

DORCHESTER COUNTY

1001 CITY OF CAMBRIDGE
1002 TOWN OF CHURCH CREEK
1003 TOWN OF EAST NEW MARKET
1004 TOWN OF HURLOCK
1005 TOWN OF SECRETARY
1006 TOWN OF VIENNA
1007 TOWN OF ELDORADO
1008 TOWN OF BROOKVIEW
1009 TOWN OF GALESTOWN
1000 ALL OTHER AREAS
 

FREDERICK COUNTY

1101 CITY OF BRUNSWICK
1102 TOWN OF BURKITTSVILLE
1103 TOWN OF EMMITSBURG
1104 CITY OF FREDERICK
1106 TOWN OF MIDDLETOWN
1107 TOWN OF MYERSVILLE
1108 TOWN OF NEW MARKET
1110 TOWN OF THURMONT
1111 TOWN OF WALKERSVILLE
1112 TOWN OF WOODSBORO
1113 VILLAGE OF ROSEMONT
1114 TOWN OF MT AIRY
1100 ALL OTHER AREAS
 

GARRETT COUNTY

1201 TOWN OF ACCIDENT
1203 TOWN OF DEER PARK
1204 TOWN OF FRIENDSVILLE
1205 TOWN OF GRANTSVILLE
1206 TOWN OF KITZMILLERSVILLE
1207 TOWN OF LOCH LYNN HEIGHTS
1208 TOWN OF MOUNTAIN LAKE PARK
1209 TOWN OF OAKLAND
1200 ALL OTHER AREAS
 

HARFORD COUNTY

1301 CITY OF ABERDEEN
1302 TOWN OF BEL AIR
1303 CITY OF HAVRE DE GRACE
1300 ALL OTHER AREAS
 

HOWARD COUNTY

1400 ALL AREAS

KENT COUNTY

1501 TOWN OF BETTERTON
1502 TOWN OF CHESTERTOWN
1503 TOWN OF GALENA
1504 TOWN OF MILLINGTON
1505 TOWN OF ROCK HALL
1500 ALL OTHER AREAS

MONTGOMERY COUNTY

1601 TOWN OF BARNESVILLE
1602 TOWN OF BROOKEVILLE
1603 CITY OF GAITHERSBURG
1604TOWN OF GARRETT PARK
1605 TOWN OF GLEN ECHO
1606 TOWN OF KENSINGTON
1607 TOWN OF LAYTONSVILLE
1608 TOWN OF POOLESVILLE
1609 CITY OF ROCKVILLE
1610 TOWN OF SOMERSET
1611 CITY OF TAKOMA PARK
1612 TOWN OF WASHINGTON GROVE
1613 TOWN OF CHEVY CHASE VILLAGE
1614 VILLAGE OF CHEVY CHASE, SEC. 3 
1615 TOWN OF CHEVY CHASE
1616 VILLAGE OF CHEVY CHASE, SEC. 5
1617 TOWN OF CHEVY CHASE VIEW
1618 VILLAGE OF NORTH CHEVY CHASE
1619 TOWN OF OAKMONT
1621 VILLAGE OF FRIENDSHIP HEIGHTS
1622 VILLAGE OF MARTIN'S ADDITION
1623 VILLAGE OF DRUMMOND
1600 ALL OTHER AREAS
 

PRINCE GEORGE'S COUNTY

1701 TOWN OF BERWYN HEIGHTS
1702 TOWN OF BLADENSBURG
1704 CITY OF BOWIE
1705 TOWN OF BRENTWOOD
1706 TOWN OF CAPITOL HEIGHTS
1707 TOWN OF CHEVERLY
1708 TOWN OF COLMAR MANOR
1709 TOWN OF COTTAGE CITY
1710 CITY OF DISTRICT HEIGHTS
1711 TOWN OF EAGLE HARBOR
1712 TOWN OF EDMONSTON
1713 TOWN OF FAIRMOUNT HEIGHTS
1714 CITY OF GREENBELT
1715 CITY OF HYATTSVILLE
1716 CITY OF LAUREL
1717 CITY OF MT RAINIER
1718 TOWN OF NORTH BRENTWOOD
1720 TOWN OF RIVERDALE PARK
1721 CITY OF SEAT PLEASANT
1723 TOWN OF UNIVERSITY PARK
1724 TOWN OF UPPER MARLBORO
1725 CITY OF COLLEGE PARK
1726 TOWN OF LANDOVER HILLS
1727 TOWN OF MORNINGSIDE
1728 TOWN OF FOREST HEIGHTS
1729 CITY OF NEW CARROLLTON
1730 CITY OF GLENARDEN
1700 ALL OTHER AREAS
 

QUEEN ANNE'S COUNTY

1801 TOWN OF CENTREVILLE
1802 TOWN OF CHURCH HILL
1803 TOWN OF QUEENSTOWN
1804 TOWN OF SUDLERSVILLE
1805 TOWN OF BARCLAY
1806 TOWN OF TEMPLEVILLE
1807 TOWN OF QUEEN ANNE
1808 TOWN OF MILLINGTON
1800 ALL OTHER AREAS
 

ST MARY'S COUNTY

1902 TOWN OF LEONARDTOWN
1900 ALL OTHER AREAS

SOMERSET COUNTY

2001 TOWN OF CRISFIELD
2002 TOWN OF PRINCESS ANNE
2000 ALL OTHER AREAS

TALBOT COUNTY

2101 TOWN OF EASTON
2102 TOWN OF OXFORD
2103 TOWN OF ST MICHAEL'S
2104 TOWN OF TRAPPE
2105 QUEEN ANNE
2100 ALL OTHER AREAS

WASHINGTON COUNTY

2201 TOWN OF BOONSBORO
2202 CORPORATION OF CLEARSPRING
2203 TOWN OF FUNKSTOWN
2204 CITY OF HAGERSTOWN
2205 TOWN OF HANCOCK
2206 CORPORATION OF KEEDYSVILLE
2207 TOWN OF SHARPSBURG
2208 TOWN OF SMITHSBURG
2209 TOWN OF WILLIAMSPORT
2200 ALL OTHER AREAS
 

WICOMICO COUNTY

2301 TOWN OF DELMAR
2302 TOWN OF HEBRON
2303 TOWN OF MARDELA SPRINGS
2304 CITY OF SALISBURY
2305 TOWN OF SHARPTOWN
2306 TOWN OF WILLARDS
2307 TOWN OF PITTSVILLE
2308 CITY OF FRUITLAND
2300 ALL OTHER AREAS
 

WORCESTER COUNTY

2401 TOWN OF BERLIN
2402 TOWN OF OCEAN CITY
2403 CITY OF POCOMOKE CITY
2404 TOWN OF SNOW HILL
2400 ALL OTHER AREAS
 

You can choose among a host of professional tax preparers in Maryland who can file your return electronically for you. While we cannot endorse any specific professional, the IRS offers a list of Electronic Filing Providers for your convenience.
Electronic Filing Mandate for Tax preparers: House Bill 810 (Chapter 422, Acts of 2009) requires income tax return preparers who have prepared, for compensation, more than a certain number of qualified State income tax returns in the prior taxable year to file all qualified State income tax returns electronically. The Act also authorizes the Comptroller to impose penalties for each return not filed in compliance with the Act.

Click here to download the PDF of the Comptroller's brochure on filing advice for taxpayers who want to file electronically.