Get 2011 MARYLAND FORM 502V USE OF VEHICLE FOR CHARITABLE PURPOSES Attach To Your Tax Return Your First

The Senior Tax Credit is available to homeowners at least 65 for whom the property is their principal residence (see the HOTC page for details); Interested homeowners must submit the Homeowners Tax Credit Application to the Maryland State Department of Assessments and Taxation (SDAT).

If a residence is used for the purpose of a vacation home or for the purpose of returning to Maryland to visit family and friends, then the individual cannot be considered a resident of this State unless they are physically present in the State for 183 days or more of the taxable year.

Choose the Right Income Tax Form If you are a Maryland resident, you can file long Form 502 and 502B if your federal adjusted gross income is less than $100,000. If you lived in Maryland only part of the year, you must file Form 502. If you are a nonresident, you must file Form 505 and Form 505NR.

To claim a credit for taxes paid to the other state, complete Form 502CR and attach it and a copy of the other state's nonresident income tax return (not just your W-2 Form) to your Maryland return.

To satisfy the 183-day requirement, count: All of the days you were present in the current year, One-third of the days you were present in the first year before the current year, and. One-sixth of the days you were present in the second year before the current year.

Filing a part-year return in your first year of residency may help you avoid receiving a notice asking why you did not file with Maryland the previous year. The following offers general information to help you file a part year resident return. See Instruction 26 in the Maryland tax booklet for more detailed details.

If you were domiciled in Maryland on the last day of the tax year, or you maintained a place to live in Maryland and were physically present in Maryland for more than six months (183 days) of the tax year, then you are a legal Maryland resident.

You must enter on line 1 of your Maryland return the federal adjusted gross income amount from your 1040NR form. You must list any additions or subtractions on Maryland forms 502 and 505 that are required under Maryland tax law and federal tax law.