In general, the services provided by the Central Maryland Residents Organization are the same regardless of who joins. However, the services you can receive are related to your eligibility category and regulations. There are several ways to file your personal or business income tax returns, either on paper or electronically. It is important to review the links at the bottom of the page and choose the presentation method that best suits your needs.
Additionally, for more information on the tax situation of military residents in Maryland, you can refer to Instruction 29 of the Maryland resident tax brochure. You don't lose your resident status if you are outside of Maryland during the tax year. The service member may be exempt from Maryland income tax under the Residency Relief Act for Military Spouses, when the service member's spouse is not a legal resident of Maryland. You can choose to file a joint declaration of residence using Form 502, or your civil spouse can file a separate declaration of residence. It is essential to include all the additions or subtractions on Maryland Forms 502 and 505 that are required by both Maryland tax law and federal tax law. If you were domiciled in Maryland on the last day of the tax year, or 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 considered a legal resident of Maryland.
Even if you are not required to file a federal return, you may have to file a Maryland return if additional Maryland modifications added to your gross income exceed the filing requirement for your marital status. Non-residents who work in Maryland or earn income from a Maryland source are subject to the Maryland income tax rate corresponding to their income level, as well as to a special non-resident tax rate of 1.75%. If you are a resident of Maryland, you must file a Maryland income tax return if you have to file a federal income tax return and your gross income is equal to or greater than the level of your tax filing status in the filing requirements listed above and in Instruction 1 of the tax booklet for residents of Maryland. Purchases made by veterans' organizations and their auxiliary units are exempt from Maryland sales tax if the purchases are made for the organization's exempt purposes. A Maryland resident who has not owned or purchased, individually or jointly, a home in the state in the past 7 years and who has contributed money to a savings account for first-time homebuyers can request the subtraction of the savings account for first-time homebuyers on Form 502SU.
To be considered a legal resident, one must maintain and occupy a place of residence (that is, a place to live) for more than 6 months of the tax year in Maryland. As a military spouse, you are still considered a non-resident for Maryland tax purposes and are not required to file a Maryland return, unless you received non-military income from sources in Maryland.While you may need to apply for itemized deductions on your federal 1040NR, you have the option of requesting either the Maryland standard deduction or the deduction method detailed on the Maryland return. Resident military personnel who develop a state income tax liability in Maryland are also responsible for local income tax. If you're not a resident and have only military income (or military income and other income earned outside of Maryland), you don't have to file a Maryland income tax return.
