Form 502xs - Maryland Short Amended Tax Return - 2010 Page 3
Download a blank fillable Form 502xs - Maryland Short Amended Tax Return - 2010 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 502xs - Maryland Short Amended Tax Return - 2010 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4MARYLAND SHORT AMENDED TAX RETURN
INSTRUCTIONS
FORM 502XS (7/10)
declares that the return is based on all infor-
SPECIFIC INSTRUCTIONS
GENERAL INSTRUCTIONS
mation required to be reported of which the
FOR PAGE 1
preparer has knowledge, under the penalties
PURPOSE OF FORM
of perjury . Penalties may be imposed for tax
preparers who fail to sign the tax return and
Form 502XS is used by certain eligible tax-
payers as a means to simplify the filing of
provide their Social Security number or PTIN .
If you are using Form 502XS to change the
their amended tax return .
number of exemptions from your previously
ATTACHMENTS
The instructions included here should
filed return, turn to Part II of page 2 and fol-
Be sure to attach wage and tax statements
enable you to complete a short amended
low the Specific Instructions for Page 2 .
(Forms W-2 and 1099) to the front of your
return for tax years beginning 01/01/2010 . If
Otherwise, begin with the step-by-step
return if you are claiming additional Maryland
for any reason you find yourself ineligible to
instructions below:
withholding tax . Be sure to attach all forms,
file this amended tax return you must file
schedules and statements required by these
Form 502X to amend your tax return .
Step 1 – Complete name, address, social
instructions .
Changes made as part of an amended
security number, and county area at the
return are subject to audit for up to three
top of page 1 of Form 502XS . Also indicate
USE OF FEDERAL FIGURES
years from the date that the amended return
the year for which you are filing Form
A presumption is made that your amendment
is filed .
502XS .
is based upon federal figures . Therefore, all
items reported on your Maryland return are
WHEN AND WHERE TO FILE
Step 2 – Check the box or boxes to indi-
subject to verification, audit and revision by
Generally, Form 502X or Form 502XS must be
cate the items you are amending .
the Maryland Comptroller’s Office .
filed within 3 years from the date the original
Step 3 – Complete lines 1 through 5 Col-
return was due or filed . A return filed before
PRIVACY ACT INFORMATION
umns A, B and C for each item you
the due date is considered to have been filed
The Revenue Administration Division requests
are amending . Enter in Column A the
on the date it was due . Please refer to the
information on tax returns to administer the
amount originally reported or as previously
instructions for Form 502X to read about the
income tax laws of Maryland, including
adjusted . In Column B, enter the amount
exceptions that apply .
determination and collection of correct
of change as either an increase or
The amended return must be filed with:
taxes . If you fail to provide all or part of the
decrease . Reflect decreases with the use
Comptroller of Maryland
requested information, the exemptions,
of parentheses ( ) .
Revenue Administration Division
exclusions, credits, deductions or adjust-
Annapolis, MD 21411-0001 .
ments may be disallowed and you may owe
If a change in federal adjusted gross
more tax . In addition, the law provides
income necessitates a change in your
WHO MAY FILE FORM 502XS
penalties for failing to supply information
itemized deductions, enter this change
Form 502XS is a limited use form . Only tax-
required by law or regulations . You may
on line 3 .
payers who are residents for the entire tax
look at any records held by the Revenue
year may use Form 502XS . In addition, the
If you are changing your exemptions, enter
Administration Division which contain
filing of this form is limited to amending your
on line 4 the amount from page 2, Part II,
personal information about you . You may
Maryland tax return for the following reasons:
Column B, line 14 . Remember to complete
inspect such records, and you have certain
• T o change amount previously reported
Part II of page 2 of Form 502XS ONLY if
rights to amend or correct them . As autho-
as wages or salaries .
you are changing your exemptions .
rized by law, information furnished to the
• T o change amount of Maryland
Revenue Administration Division may be
withholding tax .
Step 4 – Attach wage and tax statements
given to the United States Internal Revenue
• T o change amount previously reported
(Form W-2), and any other forms, sched-
Service, a proper official of any state that
as interest and/or dividends .
ules, and statements related to the chang-
exchanges tax information with Maryland and
• T o change number of exemptions.
es you are making .
to an officer of this state having a right to the
• T o change itemized deductions to the
information in that officer’s official capacity .
standard deduction .
Step 5 – Complete Part I explaining any
The information may also be obtained with a
• T o change itemized deductions claimed
changes . Enter the line number from page
proper legislative or judicial order .
due to a change in income .
1 for each item you are changing and give
the reason for each change .
If you wish to amend your tax return for any
other reason, you may not use Form 502XS,
Step 6 – Sign and date the return and mail
but must use Form 502X to accomplish your
it to us . We will send you any resulting
amended filing .
refund or bill .
SIGNATURES
Sign and date your return on page 1 of Form
DID YOU iFILE YOUR ORIGINAL
502XS . You must sign your return . Both
husband and wife must sign a joint return .
MARYLAND RETURN?
Your signature(s) signify that your return,
including all attachments, is, to the best of
your knowledge and belief, true, correct and
If you have electronically filed your original Maryland
complete, under the penalties
tax return using the Comptroller’s iFile system, you
of perjury .
should use iFile to amend your Maryland return, instead
TAX PREPARERS
of using Form 502XS . This is the fastest method of fil-
If another person prepared your return, that
person must also sign the return and enter
ing an amended tax return . This method of amending
their social security number or preparer’s tax
a Maryland return is only available to users of iFile .
identification number (PTIN) . The preparer
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial