Maryland tax filing: file MD state taxes online, Form 502, with county tax

Do you have to file a Maryland tax return?

A Maryland resident generally must file a Form 502 for 2025 if their federal gross income meets the federal minimum filing level for their status, and those thresholds are higher for filers age 65 and older. Because Maryland ties its requirement to the federal minimum, most people who file a federal return also file a Maryland one.

You should also file if Maryland or local tax was withheld from your pay and you want it refunded, or to claim a refundable credit, even when your income is below the threshold. Residents file the Form 502; nonresidents with Maryland-source income file Form 505. The current rules and forms are published by the Comptroller of Maryland, and the state tax filing pillar compares Maryland with the other states.

Maryland state tax brackets for 2025

Maryland uses graduated rates. For 2025 a law passed in the 2025 session (the Budget Reconciliation and Financing Act) added two new top brackets and a capital gains surtax, all effective for tax year 2025 returns. Here are the 2025 rates for single filers:

Married couples filing jointly use wider bands, reaching 6.25 percent over $600,000 and 6.5 percent over $1,200,000. Maryland also added a 2 percent surtax on net capital gains for filers with federal adjusted gross income over $350,000, effective for 2025. For most filers, though, income falls in the 4.75 percent band, so the state rate is straightforward once taxable income is set.

The Maryland county income tax

This is the part unique to Maryland. On top of the state tax, every county and Baltimore City levies a local income tax on residents, and it is calculated on your Maryland taxable income and paid on the same Form 502. Your county of residence on the last day of the year sets the rate. For 2025 the rates run from 2.25 percent in Worcester County to 3.30 percent in Dorchester County, with many populous counties at 3.20 percent.

Anne Arundel and Frederick counties use their own graduated local brackets rather than a single rate. Because the local tax is a real share of the bill, a Montgomery County resident pays 3.20 percent on top of the state rate, filing the county tax is not optional, and it is one of the most common things people get wrong when they try to file Maryland by hand. TaxFile applies your county rate automatically from your address.

Standard deduction, exemptions, deadline and filing online

For 2025 Maryland replaced its old 15-percent-of-income standard deduction (which had a sliding minimum and maximum) with flat amounts: $3,350 for single, married filing separately, and dependent filers, and $6,700 for married filing jointly, head of household, and qualifying surviving spouse. Maryland also gives a personal exemption of $3,200 per person, which phases down as federal AGI rises and reaches zero above $200,000, with extra $1,000 exemptions for being 65 or older or blind.

Maryland does not tax Social Security or Railroad Retirement benefits. Retirees age 65 or older, or who are totally disabled, may exclude up to $41,200 of qualifying pension income for 2025, reduced by any Social Security benefits received.

Maryland's deadline is April 15, 2026. The state grants an automatic six-month extension to October 15, 2026. If you owe no Maryland tax and have a valid federal extension, the extension is automatic with nothing to file. If you owe, request it online through Maryland Tax Connect or pay with Form PV, the payment voucher, since the paper Form 502E has been discontinued. The extension is time to file, not to pay: you must pay at least 90 percent of tax owed by April 15 to avoid penalty and interest. TaxFile prepares both returns from one pass:

• Upload or talk. Drop in your W-2s and 1099s and it reads them, or describe your year and it asks what it needs.
• Federal, state and county together. One set of documents produces the federal return and the Maryland Form 502 with the correct county rate.
• Exemptions and exclusions checked. It applies the flat standard deduction, the personal exemption phase-down, and the pension exclusion where they fit.
• Error check, then you approve. Nothing is e-filed until you review and approve every line, through an authorized IRS e-file provider.

Pricing is $39 for a simple return, $89 self-employed, $199 business, plus $19 for each state return. There is no free tier. If your Maryland income comes from contract or freelance work, self-employed tax filing covers Schedule C and Schedule SE in more detail. TaxFile does not e-file federal extensions or prepare amended returns, and does not handle capital gains on Schedule D, rental income on Schedule E, or cryptocurrency. TaxFile is self-prepared tax software and does not provide personalized tax advice, and no refund amount is guaranteed.