Maryland Taxes

Maryland Tax Guide

Here is a detailed description of the various aspects of the taxation structure which is followed in the state of Maryland.

Maryland Income Tax

  • The personal income tax system in Maryland consists of 4 basic brackets which range from 2% to 4.75%.
  • Detailed information about personal income tax can be obtained from the Comptroller of Maryland. There is also a state “Tax Help” service to which and e-mail can be sent for any additional information required.
  • The tax forms for filing income tax can be downloaded from the website of the Comptroller of Maryland.
  • As today e-filing is very popular, the government of Maryland is very proactive in creating a facility for e-filing of income tax returns.

Maryland Sales and Use Tax

  • The government of Maryland levies a “sales and use” tax at a flat 6%.
  • Certain car, truck and recreational vehicles are taxed at special rates of 8%.
  • The sales of food and groceries are usually not taxed.
  • Sales tax returns must be filed by the 20th each month.

Maryland Inheritance Tax

  • Inheritance tax is collected by the Register of Wills.
  • This tax is collected at 10% of the “clear value” of the property which has been passed down to the beneficiaries.
  • This tax is imposed on properties with a will attached according to the intestate laws of succession and the further requirement being that there should be a trust, a deed, or a joint ownership.
  • With effect from 1st July 2000 however, certain exemptions have been listed such as if the beneficiary is a child of the decedent, spouse of the child of the decedent, spouse of the decedent, parent or grandparent of the decedent or sibling of the decedent.
  • For any information regarding inheritance tax, the Register of Wills can be contacted.

Maryland Other Tax Information

  • Maryland does not collect personal property tax from individuals. Nor is there any gift tax or school tax levied.
  • Utility surcharges are collected by the telephone and electricity companies.
  • Motor fuel tax is collected on gasoline at a rate of 23.5 cents to the gallon and 24.25 cents to the gallon for diesel and certain other fuels.
  • Alcohol and tobacco taxes are collected at different rates for different alcoholic beverages and also $2.00 per pack of 20 cigarettes.
  • Admissions and amusement tax is also levied on amusement parks with the maximum tax being levied on net receipts of operators of bingo machines and such similar devices which generate prize money.

Prior Year 502 & 503 Maryland Individual Income Tax Forms

2005 2006 2007 2008 2009 2010

Where to Mail FEDERAL IRS Tax Forms Within Maryland:

IRS Form If you ARE NOT enclosing a payment, use this address: If you ARE enclosing payment, use this address:
1040: Department of the Treasury
Internal Revenue Service
Kansas City, MO  64999-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
1040A: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
1040EZ: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008

Maryland Tax Help

410-260-7980

Out of State:
1-800-MD TAXES

Where's My Refund?:
410-260-7701