The Miscellaneous Forms section contains additional Maryland forms and worksheets that may be required for estimated tax payments, underpayment penalties, filing extensions, pass-through entity reporting, and property tax credit applications.
Most taxpayers will not need every form in this section. Complete only the forms that apply to your situation.
Program Entry
To access this section, navigate to:
Maryland → Miscellaneous Forms
Estimated Payment Vouchers (Form PV)
Form PV is used to generate Maryland estimated tax payment vouchers.
Estimated tax payments are commonly made by taxpayers who:
- Are self-employed.
- Receive income not subject to withholding.
- Have investment, retirement, or business income that may result in tax due.
The vouchers can be used to submit quarterly estimated tax payments to Maryland.
Form 502UP – Underpayment of Estimated Tax
Form 502UP is used to determine whether a taxpayer owes a penalty for underpaying Maryland estimated taxes during the year.
Information That May Be Required
- Tax developed on tax preference items.
- Whether this is the taxpayer's first filing year.
- Prior year tax liability.
- Dates estimated tax payments were made.
- Income received during different periods of the year.
Annualized Income Method
If income was not received evenly throughout the year, taxpayers may enter income by period to calculate the penalty using the annualized income method.
Examples include:
- Seasonal businesses.
- Commission-based income.
- Large investment gains received during a specific quarter.
The program will automatically calculate certain amounts if income was received evenly throughout the year.
Application for Extension to File Personal Income Tax Return
This section is used to request an extension of time to file a Maryland return when needed.
⚠️ An extension of time to file does not extend the time to pay taxes owed. Interest and penalties may apply to unpaid tax after the original due date.
If a payment is made with the extension, be sure to enter that payment in the Maryland return where applicable.
MD Schedule K-1 (Form 510) Input
This section allows taxpayers to enter information reported on a Maryland Schedule K-1 (Form 510).
Information reported on a K-1 may include:
- Income allocations.
- Credits.
- Pass-through entity tax payments.
- Resident and nonresident PTE tax information.
This section is commonly used by:
- Partners in partnerships.
- S corporation shareholders.
- Members of LLCs taxed as pass-through entities.
- Beneficiaries of certain trusts and estates.
For more detailed information please see our article here.
Form HTC – Homeowners' Property Tax Credit Application
Form HTC is used to apply for the Maryland Homeowners' Property Tax Credit.
This credit may help reduce property tax obligations for qualifying homeowners based on income and eligibility requirements established by Maryland.
Eligibility is determined by the Maryland Department of Assessments and Taxation.
For more detailed information please see our article here.
Form RTC – Renters' Tax Credit Application
Form RTC is used to apply for the Maryland Renters' Tax Credit.
This credit may be available to eligible renters who meet Maryland income and residency requirements.
The program will prompt for information needed to complete the application.
For more detailed information please see our article here.
Form 502CRW – Waiver Request for Electronic Filing of Form 500CR
Form 502CRW is used to request a waiver of Maryland's electronic filing requirement for Form 500CR Business Tax Credits.
Taxpayers requesting a waiver should follow Maryland's instructions regarding eligibility and submission requirements.
This form is generally used only in limited circumstances.
When Should the Miscellaneous Forms Section Be Used?
You may need to use this section if you:
- Need estimated tax payment vouchers.
- Need to calculate an underpayment of estimated tax penalty.
- Need to request a filing extension.
- Received a Maryland Schedule K-1 (Form 510).
- Want to apply for a Homeowners' Property Tax Credit.
- Want to apply for a Renters' Tax Credit.
- Need a waiver from the electronic filing requirement for Form 500CR.
Important Notes
- Most taxpayers will not need every form in this section.
- Keep supporting documentation for any forms completed.
- Review all entries carefully before filing your return.
- Form 502UP may require payment dates and income allocation information if income was not received evenly throughout the year.
- Property tax credit applications may require additional information and verification.
- Maryland may request additional documentation to support information reported on these forms.