Resident Booklet 2019 - Maryland 2019 State & Local Tax Forms & Instructions

Sep 19, 2026

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Maryland 2019 State & Local Tax Forms & Instructions booklet provides guidance for full- or part-year Maryland residents filing personal state and local income taxes. It includes a message from Comptroller Peter Franchot highlighting refund processing, e-File adoption, and fraud detection efforts supported by the 2017 Taxpayer Protection Act. The document outlines key 2019 legislative changes affecting tax credits, definitions, and deductions, and then provides a detailed table of contents covering filing requirements, income calculations, deductions, credits, local taxes, payments, and electronic filing instructions.

LanguageEnglish

CategoryForms

FormatPDF

Pages42

Reading Time15 min

AccessFree to download

Filing Information

Do I have to file?

Use of federal return

Maryland Healthcare Coverage

Name and address

Social Security Number(s)

Maryland Political Subdivision information

Filing status

Special instructions for married filing separately

Part-year residents

Exemptions

Income

Additions to income

Subtractions from income

Itemized Deductions

Figure your Maryland Adjusted Gross Income

Figure your Maryland taxable net income

Figure your Maryland tax

Earned income credit, poverty level credit, credits for individuals and business tax credits

Local income tax and local credits

Total Maryland tax, local tax and contributions

Taxes paid and refundable credits

Overpayment or balance due

Telephone numbers, code number, signatures and attachments

Electronic filing, mailing and payment instructions, deadlines and extension

Fiscal year

Special instructions for part-year residents

Filing return of deceased taxpayer

Amended returns

Special instructions for military taxpayers

Tax Tables

Forms and other information included in this booklet

MARYLAND 2 019 STATE & LOCAL TAX FORMS & INSTRUCTIONS For filing personal state and local income taxes for full or part-year Maryland residents Cover illustration by Comptroller employee Jonathan Chirinos The 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. Peter Franchot, Comptroller Scan to check your refund status after filing. A Message from Comptroller Peter Franchot Dear Maryland Taxpayers: Since 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. My 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. As 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: • As of October 1, 2018, Maryland is collecting state taxes for online purchases . • HB173, an economic development job creation tax credit has been extended to January 1, 2022. • HB175, Maryland Research and Development tax credit has been extended to June 30, 2022. • 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 . • 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. • 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. As 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. Sincerely, Peter Franchot Comptroller TABLE OF CONTENTS Filing Information ..........................

FAQs

Who should use this booklet to file Maryland personal income taxes?

Full-year and part-year Maryland residents filing personal state and local income taxes can use this booklet as their filing guide.

What major legislative changes are mentioned for the 2019 tax year?

The booklet lists changes enacted during the 2019 Legislative Session, including online purchase tax collection, extensions of certain tax credits, adjustments to small business-related credits, and updates to definitions affecting sales and use tax and other tobacco products.

What should taxpayers consider regarding filing status and required deductions?

The instructions emphasize that when the Federal return uses a standard deduction, the Maryland return generally must also use a standard deduction, which may affect whether a taxpayer receives a refund. The table of contents also includes special instructions for married filing separately and other taxpayer categories.

Sep 19, 2026

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