If Your Client Lived in Maryland

If your client lived in Maryland during the year indicated on the notice and you believe a Maryland income tax return was filed, send us a copy of the return and all accompanying information such as W-2's and cancelled checks.

Military nonresidents

If your client was in the military and a resident of another state, please send us a copy of the military W-2 or the leave and earnings statement. If your client or a civilian spouse earned non-military income in Maryland, a tax return must be filed.

Tax exempt income

If your client had income which is exempt from Maryland taxation (such as Railroad Retirement or Social Security income), which brings the income below the minimum requirement, send us a copy of the Railroad Retirement and/or Social Security statement.

Part-year residents

If your client lived in Maryland for only a part of the year, your client must file a return as either a part-year resident or nonresident, depending upon the situation. Determine your client's residency status to find out which form you need to file.

Assistance

If you have questions or the situation doesn't fit into any of the examples listed above, call the phone number printed on the notice without delay. Don't assume the problem will go away, even if you believe the notice is incorrect.