The Comptroller's Office is dedicated to providing thorough assistance to tax professionals. This special section contains the latest information for tax practitioners to help them provide the best service to their clients.

High Income Taxpayers with Income from U.S. Obligations
The calculation method for the personal exemption amount has been changed to allow for a subtraction of income from U.S. obligations from the federal adjusted gross income for certain taxpayers for the calculation. More

Military Spouses
The wages earned by a spouse of a nonresident U.S. servicemember may be exempt from Maryland income tax under the Military Spouses Residency Relief Act, when the spouse of the servicemember is not a legal resident of Maryland. The income tax withholding exemption may be claimed by filing a revised Form MW507 with their employer. More

Tax Form Updates
The resident instructions, nonresident instructions, Form MW507, and Form 500DM for tax year 2009 were revised after the printing process was completed. More

Electronic Filing Handbooks and Test Materials
The 2009 personal income tax e-file handbook, testbook, error tables and record layout are now available for downloading by software developers, transmitters and EROs. The corporation income tax e-file handbook and test materials are also available. More

Review 2009 Tax Law Changes
See our summary of Maryland tax legislation that was passed during the 2009 session of the General Assembly and signed into law by Gov. Martin O'Malley. The legislation includes important changes that affect tax preparers, as well as individuals and businesses. More

New Regulations for Tax Preparers
Under a new Maryland law, all persons offering individual tax preparation services must become licensed with the State Board of Individual Tax Preparers by June 1, 2010. For more information, visit the Dept. of Labor, Licensing & Regulation Web site.