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The booklet includes a message from Comptroller Peter Franchot highlighting e-File adoption, refund processing speed, and anti-fraud efforts tied to the 2017 Taxpayer Protection Act. It outlines key 2019 legislative changes affecting online purchases and specific tax credits, and explains how federal standard deductions interact with Maryland filing to avoid unexpected tax liability.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":46,"@type":70,"position":76},"https://docshare.wps.com/template/paper-templates/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/maryland-2019-state-local-tax-forms-instructions/304482/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/maryland-2019-state-local-tax-forms-instructions/304482.png","ImageObject",442,249,{"name":88,"@type":89},"Mack Lee","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should use these Maryland 2019 forms and instructions?","Question",{"text":108,"@type":109},"Full-year and part-year Maryland residents who need to file personal state and local income taxes should use the booklet.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What major tax policy change affecting 2019 is mentioned?",{"text":113,"@type":109},"Maryland is collecting state taxes for online purchases starting October 1, 2018, along with several extensions and definitional changes listed from the 2019 Legislative Session.",{"name":115,"@type":106,"acceptedAnswer":116},"How can choosing the federal standard deduction affect a Maryland return?",{"text":117,"@type":109},"If a Maryland taxpayer claims the standard deduction on the federal return, they must also claim the standard deduction on the Maryland return, which may lead to Maryland tax owed rather than a refund for some taxpayers.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304482,1790268902,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":45,"category_name":46,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":25},1236954509970,"https://us-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","MARYLAND  \n2 019 STATE & LOCAL TAX FORMS & INSTRUCTIONS For filing personal state and local income taxes for full or part-year Maryland residents  \nCover illustration by Comptroller employee Jonathan Chirinos  \nThe Maryland StateHouse is the oldest state capitol in continuous legislative use and is the only state house to ever have served as the nation’s capitol.  \nPeter Franchot, Comptroller Scan to check your refund  \nstatus after filing.  \nA Message from Comptroller Peter Franchot  \nDear Maryland Taxpayers:  \nSince I first took office as your Comptroller in 2007, my agency has become a national model for its efficiency, effectiveness, and customer service delivery. I remain committed to investing in technological resources and human capital to ensure that we continue to deliver first class customer service, while tackling emerging threats such as tax fraud and identity theft. My 1,100 person agency is committed to fulfilling our pledge to treat Maryland taxpayers with respect, responsiveness, and results . Last year, we were able to disburse 3.2 billion refunds, with most electronic refunds issued in less than 3 business days . We continue to see an upward trend in the usage of our safe and secure e-File system, with more than 2.7 million Marylanders submitting their returns electronically.  \nMy agency’s state-of-the-art fraud detection system has been widely lauded, and in conjunction with the investigative and prosecutorial powers granted to my office via the 2017 Taxpayer Protection Act, we are keeping Marylanders safe from criminals engaging in identity theft and tax fraud. Since 2007 my office has suspended the returns of more than 215 preparers at 228 locations . In total during my tenure more than 109,000 fraudulent returns have been blocked worth over $212 million.  \nAs Comptroller, I also understand that while we stress the importance of consistency and predictability in the tax code, each year there are small changes that occur. Below are a few legislative changes to our tax code enacted during the 2019 Legislative Session:  \n• As of October 1, 2018, Maryland is collecting state taxes for online purchases .  \n• HB173, an economic development job creation tax credit has been extended to January 1, 2022.  \n• HB175, Maryland Research and Development tax credit has been extended to June 30, 2022.  \n• HB1098 Small Business Tax Credit Subsidy allowing a Health Benefit Exchange waiver under certain provisions for tax credit assistance on a monthly basis for certain eligible employees .  \n• HB1301, Altering the definition of “vendor” under sales and use tax to include market facilitators and marketplace sellers to collect SUT on certain sales and OTP (other tobacco products to include premium cigars and pipe tobacco) to a buyer in Maryland. This takes effect October 1, 2019.  \n• SB870, Child and Dependent Care tax alterations increased the maximum income limits on eligibility for credit. Also please keep in mind that the Federal Tax Cuts and Jobs Act has increased the Standard Federal Deduction beginning with the 2018 tax year, providing an attractive alternative to itemized deductions. Unfortunately once a Maryland taxpayer claims a standard deduction on their Federal return, they must also claim a standard deduction on their Maryland return. Despite the increase in the Maryland standard deduction, this may result in the taxpayer owing Maryland tax instead of getting a refund for a small percentage of Marylanders . If this impacted your returns in the 2019 tax year, please consider adjusting your withholding accordingly.  \nAs we begin the 2020 Tax Filing Season with these additional changes in effect, I pledge to continue my agency’s efforts to provide you with the level of service that you expect and deserve, and I’ll continue to promote policies that benefit the long-term fiscal health of the State of Maryland.  \nSincerely,  \nPeter Franchot Comptroller  \nTABLE OF CONTENTS  \nFiling Information ..........................","cbCaivPbl3pL4NMC","https://ap.wps.com/l/cbCaivPbl3pL4NMC","pdf",8887099,42,"English","# Filing Information\n## Do I have to file?\n## Use of federal return\n## Maryland Healthcare Coverage\n## Name and address\n## Social Security Number(s)\n## Maryland Political Subdivision information\n## Filing status\n## Special instructions for married filing separately\n## Part-year residents\n## Exemptions\n## Income\n## Additions to income\n## Subtractions from income\n## Itemized Deductions\n## Figure your Maryland Adjusted Gross Income\n## Figure your Maryland taxable net income\n## Figure your Maryland tax\n## Earned income credit, poverty level credit, credits for individuals and business tax credits\n## Local income tax and local credits\n## Total Maryland tax, local tax and contributions\n## Taxes paid and refundable credits\n## Overpayment or balance due\n## Telephone numbers, code number, signatures and attachments\n## Electronic filing, mailing and payment instructions, deadlines and extension\n## Fiscal year\n## Special instructions for part-year residents\n## Filing return of deceased taxpayer\n## Amended returns\n## Special instructions for military taxpayers\n## Tax Tables\n## Forms and other information included in this booklet","[{\"question\":\"Who should use these Maryland 2019 forms and instructions?\",\"answer\":\"Full-year and part-year Maryland residents who need to file personal state and local income taxes should use the booklet.\"},{\"question\":\"What major tax policy change affecting 2019 is mentioned?\",\"answer\":\"Maryland is collecting state taxes for online purchases starting October 1, 2018, along with several extensions and definitional changes listed from the 2019 Legislative Session.\"},{\"question\":\"How can choosing the federal standard deduction affect a Maryland return?\",\"answer\":\"If a Maryland taxpayer claims the standard deduction on the federal return, they must also claim the standard deduction on the Maryland return, which may lead to Maryland tax owed rather than a refund for some taxpayers.\"}]","Maryland 2019 State & Local Tax Forms & Instructions | PDF",1789813931]