WHAT’S NEW FOR 2009
Underpayment o Estimated Income Tax:
Estimated taxpayments made by individuals or tax year 2009 must be at least90% o the tax developed or the current year or 110% o the taxthat was developed or the prior year.
eFile saves paper. In addition, you will receive yourreund aster, receive an acknowledgement that your return hasbeen received, and i you owe - you can extend your paymentdate until April 30
i you both eFile and make your paymentelectronically.
Your inormation is transmitted securely when youchoose to fle electronically. It is protected by several security measures, such as multiple frewalls, state o the art threatdetection and encrypted transmissions.
Free internet fling is available or Maryland income taxreturns with no limitation. Visit
andclick iFile or eligibility.
PC Retail Sotware:
Check the sotware requirements todetermine eFile eligibility beore you purchase commercial o-the-shel sotware. Use sotware or link directly to a providersite to prepare and fle your return electronically.
Ask your proessional tax preparer to eFile your return. You may use any tax proessional who participates in theMaryland Electronic Filing Program.
IRS Free File:
Free internet fling is available or ederalincome tax returns; some income limitations may apply. Visit
or eligibility. Fees or state tax returns may alsoapply; however, you can always return to
to use the ree iFile internet fling or Maryland income taxreturns ater using the IRS Free File or your ederal return.
Tax Forms, Tax Tips, Brochures and Instructions:
Theseare available online at
and at many libraries, post ofces and branch ofces o the Comptroller(see back cover). For orms only, call 410-260-7951.
Monday - Friday, 8:00 a.m. - 8:00 p.m. romFebruary 1 - April 16, 2010.From Central Maryland, call 410-260-7980. From otherlocations, call 1-800-MDTAXES (1-800-638-2937).
To telefle an extension, call 410-260-7829; to flean extension online, visit
AVOIDING COMMON ERRORS
Social Security Numbers:
Enter each Social Security numberin the space provided at the top o your tax return. Also enterthe Social Security number or children and other dependents. This year the Social Security number will be validated by theIRS beore the return has completed processing.
Use the correct local income tax rate or where youlived on December 31, 2009. See Instruction 19.
Please send only your original completedMaryland tax return. Photocopies can delay processing o yourreund.
I you fled electronically, do not send a paper return.
Do not send ederal orms or schedules orcopies o ederal orms or schedules.
Remember to keep copies o all ederal ormsand schedules and any other documents that may be requiredlater to substantiate your Maryland return.
ink to complete your return. Donot use pencil.
Please make sure to send all wage statementssuch as W2’s and 1099’s.
Do not print the Maryland return on coloredpaper.
Do not staple or destroy the bar code.
PAYING YOUR TAXES
I you fle electronically and have a balancedue, you can have your income tax payment deducted directly rom your bank account. This ree service allows you tochoose your payment date, anytime until April 30, 2010. Visit
Bill Pay Electronic Payments:
I your paper or electronictax return has a balance due, you may pay electronically at
by selecting BillPay. The amountthat you designate will be debited rom your bank or fnancialinstitution on the date that you choose.
Checks and Money Orders:
Make check or money orderpayable to Comptroller o Maryland. We recommend youinclude your Social Security number on your check or money order.
Major Credit Cards:
Pay your balance due, estimated tax orextension payment with MasterCard®, VISA®, Discover® orAmericanExpress®. I you fled a 2008 Maryland income taxreturn, call 1-800-2PAYTAX
(1-800-272-9829) and enter Jurisdiction Code 3000 when prompted or visit
. I you did not fle a Marylandreturn in 2008, you must make your credit card paymentonline at
. Both options will beprocessed by Ofcial Payments Corporation, a private creditcard payment services provider. A convenience ee will becharged to your credit card. The state will not receive this ee. You will be inormed o the exact amount o the ee beore you complete your transaction. Ater you complete yourtransaction, you will be given a confrmation number to keep with your records.
RECEIVING YOUR REFUND
To have your reund deposited in your bank or other fnancial account, enter your account and routingnumbers at the bottom o your return.
Unless otherwise requested, we will mail you a papercheck.
To request inormation about yourreund, see
,or call 410-260-7701 rom central Maryland. From otherlocations, call 1-800-218-8160
Check with your fnancial institution to make sure your direct deposit will be accepted and to get thecorrect routing and account numbers. The State o Maryland is not responsible or a lost reund i youenter the wrong account inormation.