Maryland state income tax — ITIN filer guide

Maryland uses a graduated income tax from 2% to 6.5% (tax year 2026), administered by the Comptroller of Maryland. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 2% – 6.5% · 10 brackets

  • State return form: 502
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Must file if required to file a federal return; otherwise a gross-income test applies (single under 65: $14,600 per TY-2024-level sources — TY2025 level not re-verified)
  • State sales tax: 6%
  • Special regime: All 23 counties + Baltimore City levy a local income tax (roughly 2.25%-3.3%, statewide average effective ~2.4%) collected on the state return
  • Scheduled change: Two new top brackets (6.25% and 6.50%) added retroactively effective Jan 1, 2025 (2025 Budget Reconciliation and Financing Act); top rate is now 6.5%

Maryland refund timing

  • E-filed returns: Comptroller (2025 season data): e-filed returns processed in under 3 business days on average
  • Paper returns: Comptroller: paper returns estimated ~30 days to process
  • Check your Maryland refund status

State tax agency

  • Comptroller of Maryland — marylandcomptroller.gov
  • Phone: 1-800-638-2937 (1-800-MD-TAXES) or 410-260-7980 (Central MD)
  • Free filing option: Maryland iFile — free online filing of individual income taxes

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Maryland state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to 502
  3. Apply state-specific deductions and credits
  4. E-file — Maryland iFile — free online filing of individual income taxes
  5. Or visit a VITA site for free in-person preparation

Maryland state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Maryland Earned Income Tax Credit — up to 50% of the federal credit (workers with qualifying children or married); up to 100% of the federal credit for workers without qualifying children (federal max $649 TY2025) of the federal EITC (refundable)

✓ OPEN to ITIN filers

Comptroller of Maryland (Dec 2025 EITC memo): 'ITIN filers and childless adults aged 18-24 may qualify for the Maryland credit, even though they are not eligible for the federal credit'

State child tax credit: Maryland CTC: $500 per qualifying child (under 6, or under 17 with a disability) for low-income filers (full credit below ~$15,000 AGI; 2025 expansion added partial credit to ~$24,000); advocacy sources report ITIN filers eligible — not re-verified on a .gov page

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Comptroller of Maryland.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.