AMENDED RETURNS
If you need to change a return that you have already filed, or 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 notify the State of Maryland. Send notification to the Maryland Revenue Administration Division within 90 days of the final determination of the changes by the IRS. If you file an amended federal return that changes your Maryland return, you must file an amended Maryland return.
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.