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    Maryland State and Local Tax Forms and Instructions for filing resident personal state and local income taxes ; Form 502 for full- or part-year
    Subtractions from attached Form 502SU (See Instruction 13) . Total subtractions from Maryland income (Add lines 8 through 14) .
    Net additions to income as reported by the fiduciary, from a trust. S corporation taxes from lines 13 and 14 of Maryland Form 502CR, Part A, Tax Credits for
    1. 502 – Maryland Tax Return (Resident Individual) 2. 502AC – Subtraction for Contribution of Artwork 3. 502AE – Subtraction for Income Derived within an Arts
    What is Maryland state tax form 502? You must use Form 502 if your federal adjusted gross income is $100,000 or more . All taxpayers may use Form 502. You must use this form if you itemize deductions, if you have any Maryland additions or subtractions, if you have made estimated payments or if you are claiming business or personal income tax credits.

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