AMENDED RETURNS
If you need to change a return that you have already filedor if the IRS changes your return, you must file an amended return.
FILING AN AMENDED RETURN
You must file an amended return to make certain changes to your original return. These include changes in income, filing status, amount of deductions, the number of exemptions, and the amount of additions to income and subtractions from income.
Note: Changes made as part of an amended return are subject to audit for up to three years from the date the amended return is filed. Use Form 502X to file an amended return and include a copy of your federal return. Form 502X and instructions may be obtained by visiting www.marylandtaxes.com or by calling 410-260-7951.
CHANGES TO YOUR FEDERAL RETURN
If the IRS makes any changes to your federal return, you must notifythe State of Maryland. Send notification to the Maryland RevenueAdministration Division within 90 days of the final determination ofthe changes by the IRS. If you file an amended federal return thatchanges your Maryland return, you must file an amended Marylandreturn.
IF YOUR ORIGINAL RETURN SHOWED A REFUND
If you expect a refund from your original return, do not file an amended return until you have received your refund check. Then cash the check; do not return it. If your amended return shows a smaller refund, send a check for the difference with the amended return. If your amended return shows a larger refund, the Revenue Administration Division will issue an additional refund check.
ADDITIONAL INFORMATION
Do not file an amended return until sufficient time has passed to allow the original return to be processed. For current year returns, allow at least six weeks.
Generally, a claim for a refund or overpayment credit must be filed within three years from the date the original return was filed or within two years from the date the tax was paid, whichever is later. A return filed early is considered filed on the date it was due. If a claim is filed within three years after the date the return was filed, the credit or refund may not be more than that part of the tax paid within three years, plus extension of time for filing the return, prior to the filing of the claim. If a claim is filed after the three year period, but within two years from the time the tax was paid, the refund or credit may not be more than the tax paid within two years immediately before filing the claim for a refund or credit.
A claim for refund based on a federal net operating loss carryback must be filed within three years from the due date of the return for the tax year of the net operating loss. If the claim for refund resulted from a federal adjustment or final decision of a federal court which is more than three years from the date of filing the return or more than two years from the time the tax was paid, a claim for refund must be filed within one year from the date of the adjustment or final decision.