[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304317-105":53,"doc-detail-304317-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","maryland-2021-state-local-tax-forms-instructions","MARYLAND 2021 STATE & LOCAL TAX FORMS & INSTRUCTIONS","","Maryland 2021 state and local tax forms and instructions guide full-year and part-year residents through filing personal income taxes. It includes a message from Comptroller Peter Franchot emphasizing fraud prevention, identity theft protection, and efficient refund processing. The booklet summarizes key 2021 law changes affecting the Earned Income Tax Credit and other deductions or subtractions, then provides a detailed filing-information outline covering eligibility, required forms, income calculations, credits, local tax, overpayments or balances due, and electronic filing and payment deadlines.",{"@graph":63,"@context":119},[64,80,102],{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/maryland-2021-state-local-tax-forms-instructions/304317/",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-2021-state-local-tax-forms-instructions/304317.png","ImageObject",442,249,{"name":88,"@type":89},"WPS_1786070896","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who must file the Maryland state and local income tax return for 2021?","Question",{"text":109,"@type":110},"The booklet provides a section on “Who must file?” for residents filing personal income taxes, including full-year and part-year requirements.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How does Maryland’s Earned Income Tax Credit (EITC) change for 2020–2022 under 2021 law?",{"text":114,"@type":110},"It lists SB218 and SB496 provisions, including expansions for ITIN filers and increases that raise eligible filers’ refunds to 45 percent for tax years 2020, 2021, and 2022.",{"name":116,"@type":107,"acceptedAnswer":117},"Where can taxpayers find guidance on electronic filing, mailing, and payment deadlines for the 2021 filing season?",{"text":118,"@type":110},"The instructions include a dedicated topic covering electronic filing, mailing and payment instructions, deadlines, and extensions.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},304317,1790057464,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":30},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","MARYLAND  \n2 021 STATE & LOCAL TAX FORMS & INSTRUCTIONS For filing personal state and local income taxes for full or part-year Maryland residents  \nThe Rockfish (Striped Bass) was named the officialfish of the State of Maryland in 1965.  \nPeter Franchot, Comptroller Scan to check your refund  \nstatus after filing.  \nA Message from Comptroller Peter Franchot  \nDear Maryland Taxpayers:  \nSince I took office as Maryland’s Comptroller in 2007, our agency has become a  \nnational  \nmodel for efficiency, effectiveness  \nand customer service. We continue to deliver first-class customer service while tackling emerging threats such as tax fraud and identity theft.  \nIn the year 2021, Maryland turned a corner in the fight against the COVID-19 pandemic. Vaccinations not only protect us from the deadly virus but offer hope for a return to normalcy. From a fiscal standpoint, fortunately, Maryland’s strong economic base allowed us to weather the storm while building toward recovery.  \nThrough it all, our 1,100-person agency remains committed to our core mission: being respectful and responsive while getting results for Maryland taxpayers, both virtually and in-person.  \nLast year, we disbursed $3 billion in tax refunds – most in less than three business days.  \nOur agency’s state-of-the-art fraud detection system has been widely lauded and combined 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, our office has suspended the processing of tax returns from more than 230 preparers at 250 locations. In total, during my tenure, more than 130,000 fraudulent returns worth over $240 million have been blocked.  \nWhile we stress the importance of consistency and predictability in the tax code, small changes occur each year due to legislation passed by your delegates and senators serving in the Maryland General Assembly.  \nBelow are a few bills that became law following the 2021 General Assembly session:  \n• SB218 authorizes an expansion of the Earned Income Tax Credit to Individual Taxpayer Identification Number (ITIN) filers for tax years 2020, 2021 and 2022.  \n• SB496 (The Relief Act) authorizes eligible federal EITC filers an increase to 45 percent of their refund for tax years 2020, 2021 and 2022.  \n• SB496 (The ReliefAct) allows an unemployment compensation income subtraction for single, married filing separately, and dependent filers with a federal adjusted gross income (FAGI) of less than $75,000; or head of household, joint filers, or surviving spouse with a FAGI of less than $100,00 for tax years 2020, and 2021.  \n• SB496 (The Relief Act) allows an income subtraction for filers that received a state economic impact payment for tax year 2021.  \n• HB1178 allows a subtraction modification of up to $5,000 in contributions to a first-time home buyer savings account. The Relief Act provided a necessary salve for many taxpayers struggling through the uncertainty of the pandemic economy. Combined with federal relief, this vital infusion of cash helped bridge the gap for many families, while also jump starting the state’s economic recovery.  \nIf you have questions about these changes in tax laws or anything else regarding your returns, do not hesitate to call my [office at 1-800-MD-TAXES or email us at taxhelp@marylandtaxes.gov](office at 1-800-MD-TAXES or email us at taxhelp@marylandtaxes.gov).  \nAs we begin the 2022 Tax Filing Season with these changes in effect, our agency will continue to provide the level of service that you expect and deserve. As always, I will continue to promote policies that benefit the long-term fiscal health of the State of Maryland.  \nSincerely,  \nPeter Franchot  \nComptroller  \nTABLE OF CONTENTS  \nFiling Information ....................... ii  \nAssembling your return ................... iii  \nFive Fast FAQs ......................... iii  \nINSTRUCTION ...............","cbCaifW8D5i3YKXG","https://ap.wps.com/l/cbCaifW8D5i3YKXG","pdf",3694099,45,"English","# Filing Information\n# Assembling your return\n# Five Fast FAQs\n# Instruction\n## Who must 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 and related 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, 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","[{\"question\":\"Who must file the Maryland state and local income tax return for 2021?\",\"answer\":\"The booklet provides a section on “Who must file?” for residents filing personal income taxes, including full-year and part-year requirements.\"},{\"question\":\"How does Maryland’s Earned Income Tax Credit (EITC) change for 2020–2022 under 2021 law?\",\"answer\":\"It lists SB218 and SB496 provisions, including expansions for ITIN filers and increases that raise eligible filers’ refunds to 45 percent for tax years 2020, 2021, and 2022.\"},{\"question\":\"Where can taxpayers find guidance on electronic filing, mailing, and payment deadlines for the 2021 filing season?\",\"answer\":\"The instructions include a dedicated topic covering electronic filing, mailing and payment instructions, deadlines, and extensions.\"}]","MARYLAND 2021 STATE & LOCAL TAX FORMS & INSTRUCTIONS | PDF",1789811913]