Maryland Tax Topics


Like many states, Maryland levies income taxes on its residents and raises revenue through such taxes as property tax and sales and use tax. However, the state income tax is Maryland's largest, single source of general fund revenue. Given the location of the state on the northeastern seaboard and its significant population of government and military taxpayers, there is a significant influx and outflow of Maryland taxpayers each year. Maryland tax preparers, therefore, are frequently called upon to know and apply the rules relating to residents, nonresidents, and part-year residents in addition to members of the military with or without income from overseas.

This course begins with an overview of the Maryland tax system followed by a focus on the rules that apply to tax returns for individual taxpayers of different types. Changes to Maryland individual and business taxes that took place in 2022 are then discussed.

The course meets two hours of Maryland State Tax Related matters under the licensing requirement for Maryland Individual Tax Preparers, which is to obtain at least four hours of continuing education in Maryland state tax-related subjects, of which two hours may be satisfied by a federal course in ethics.


Learning Objectives

After successfully completing this course, you will be able to:

  • given examples of taxpayers with different circumstances, correctly identify their residency status and determine whether each must file a Maryland tax return
  • identify the list of software providers approved by the Comptroller of Maryland for the preparation of individual tax returns and business tax returns
  • identify the Maryland tax credits for individuals and businesses that expired or were introduced for 2022
  • identify the Maryland new subtraction modification for individuals and businesses that were introduced for 2022

Tax Year: 2022

Designed For

CPAs, EAs, and other tax professionals

Advanced Preparation


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