Enter the interest from non-Maryland state or local bonds or other obligations (less related expenses).

State Retirement Pickup

Pickup contributions of a state retirement or pension system member-the pickup amount will be stated separately on your W-2 form. The tax on this portion of your wages is deferred for federal but not for state purposes.

Lump-Sum Distributions

If you received such a distribution, you will receive a Form 1099R showing the amounts distributed.

Other Additions

If one or more of these apply to you, enter the total amount and identify each item using the code letter:

A. Part-year residents: losses or adjustments to federal income that were realized or paid when you were a nonresident of Maryland.

B. Net additions to income from pass-through entities.

C. Net additions to income from a trust as reported by the fiduciary.

D. S Corporation taxes included on line 8 of Maryland Form 502CR, Part A, Tax Credits for Income Taxes Paid to Other States.

E. Expenses paid in the current year to the extent allowed on Form 500CR as Business Tax Credits.

F. Oil percentage depletion allowance claimed under Section 613 of the Internal Revenue Code.

G. Income exempt from federal tax by federal law or treaty that is not exempt from Maryland tax.

H. Net operating loss deduction to the extent of a double benefit.

I. If the total of your tax preference items is $10,000 or less ($20,000 for married taxpayers filing joint returns) this addition to income does not apply to you. Use federal Form 6251 to determine your tax preference items (even if you are not required to file Form 6251 with your federal return). If the total of your tax preference items is more than $10,000 ($20,000 for married taxpayers filing joint returns) you must complete and attach Maryland Form 502TP.

J. The amount deducted for federal income tax purposes for expenses attributable to operating a family day care home or a child care center in Maryland.

K. Any refunds of advanced tuition payments made under the Maryland Prepaid College Trust.

L. Net addition modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled.

M. Net addition modification to Maryland taxable income when the federal special 5-year carryback period was used for a net operating loss under the Job Creation and Worker Assistance Act of 2002.

N. The amount deducted on your federal income tax return for tuition and related expenses.

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