Enter the tax paid with the original return plus any additional
tax paid after filing on line 23 (do not enter interest or penalty
paid), OR, enter the overpayment from your original return plus
any additional overpayments from prior amendments or adjust-
ments on line 24.
If there is an amount on line 21:
• and line 21 is more than line 23, you owe additional tax.
Enter the difference on line 26 and compute the interest due
using the interest rates in Instruction 11.
• and there is also an amount on line 24, you owe additional
tax. Add the two together and enter the total on line 26.
Compute the interest due. See Instruction 11.
• and line 21 is less than line 23, you are due a refund. Enter
the difference on line 25.
If there is an amount on line 22:
• and line 22 is more than line 24, you are due an additional
refund. Enter the difference on line 25.
• and there is also an amount on line 23, you are due an
additional refund. Add the two together and enter on line
25.
• and line 22 is less than line 24, you owe additional tax.
Enter the difference on line 26 and compute the interest due
using the interest rates in Instruction 11.
Previous interest and penalty
Interest and/or penalty charges for the year you are amending,
whether previously paid or still outstanding, may be adjusted as
a result of your amendment. Any payments made on the
account have been applied first to penalty, then to interest and
lastly to tax due. These payments may require reallocation
depending on the result of the amendment. We will notify you
of the net balance due or refund when we have completed pro-
cessing your Form 502X.
NOTE: If all or part of the overpayment on your original return
was credited to an estimated tax account for next year, we can-
not reduce or remove this credit without specific authorization
from you. If you have a balance due, and wish to apply monies
credited to a 2016 estimated tax account, attach written autho-
rization for the amount to be removed. Interest charges are
assessed even if the balance due is removed from the 2016
account.
11
INTEREST ON TAX DUE AND INTEREST FOR
UNDERPAYMENT OF ESTIMATED TAX.
Interest 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 until the date the tax is paid.
Interest is due at the rate of 12% annually or 1.00% per
month for any month or part of a month that a tax is
paid after the original due date of the 2016 return but
before January 1, 2018. For assistance in calculating
interest for tax paid on or after January 1, 2018, please
see the Comptroller’s website.
UNDERPAYMENT OF ESTIMATED TAX
If you do not meet the requirement for avoidance of interest for
underpayment of estimated tax, obtain Form 502UP online at
www.marylandtaxes.com or from any office of the Revenue
Administration Division. Complete and attach it to your amended
return. Enter any interest due on line 27 of Form 502X.
If you calculated and paid interest on under payment of estimated
tax with your original return, recalculate the interest based on
your amended tax return, and attach a copy of a revised Form
502UP showing your recalculation.
12
SIGNATURE, ATTACHMENTS AND PAYMENT
INSTRUCTIONS.
Sign and date your return on page 4 and attach all
required forms, schedules and statements.
SIGNATURES
You must sign your return. Both spouses must sign a joint
return. Your signature(s) signify that your return, in cluding all
attachments, is, to the best of your knowledge and belief, true,
correct and complete, under penalties of perjury.
TAX PREPARERS
If another person prepared your return, that person also must
sign the return and enter their Preparer’s Tax Identification
Number (PTIN). The preparer declares that the return is based
on all information required to be reported of which the preparer
has knowledge, under penalties of perjury. Penalties may be
imposed for tax preparers who fail to sign the tax return and
provide their tax identification number.
ATTACHMENTS
Be sure to attach wage and tax statements (Forms W-2
and 1099) to the front of your return if you are claiming
additional Maryland withholding. Be sure to attach all
forms, K-1s, sched ules and statements required by these
in structions. Do not attach worksheets. Enclose your
check or money order, if required.
MAILING INSTRUCTIONS
Mail your return to:
Comptroller of Maryland
Revenue Administration Division
Amended Return Unit
110 Carroll Street
Annapolis, Maryland 21411-0001
PAYMENT INSTRUCTIONS
Make your check or money order pay able to “Comptroller of
Maryland.” Write the type of tax and year of tax being paid on
your check. It is recommended that you include your Social
Security Number on check using blue or black ink.
DO NOT SEND CASH.
13
CHANGE OF RESIDENT STATUS.
Be sure to enter a full explanation of the change of
resident status in Part III on page 4 of the amended
form.
If you are changing your resident status from a resident to a
nonresident, see Instruction 14. Complete Part III with a full
explanation of your reasons for the change. A nonresident of
Maryland is subject to tax on income from Maryland sources;
that is, wages and salaries from services performed in Maryland,
income from business carried on in Maryland, gambling winnings
from Maryland sources, income from pass-through entities with
Maryland income and gain or loss from the sale of property
located in Maryland. Other income (interest, dividends, pensions,
salaries or business income from sources outside Maryland,
etc.) may be subtracted. Itemized deductions must be allocated
according to the Maryland income factor. Exemptions must be
prorated according to the Maryland income factor.
If you are amending to show part-year resident status, include
dates of residence and indicate the other state of residence in
Part III. Subtract all income received during your nonresident
period. If you have any losses or adjustments to federal income
that do not pertain to the resident period, you must show them
as additions. Your standard deduction or itemized deductions
and exemptions must be prorated according to the Maryland
income factor. Be sure to enter the dates of residence in Part
III and attach a photocopy of the income tax return filed with
the other state or states of residence. If you are changing your
status from a nonresident to a resident, you must use Form
502X and follow the instructions as written.
Maryland Income Factor
You must adjust your standard or itemized deductions and
exemptions based on the percentage of your income subject to
Maryland tax. Divide your Maryland adjusted gross income (line