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Administrative Release No. 26
Subject: Procedures for Computer-Printed Substitute Forms
NOTE: Failure to follow the guidelines in this document can cause forms approvals to be delayed
or forms to not be approved.

I. Purpose E. Manually Prepared Form: A pre-printed
This release provides procedures for the approval and reproduced form on which the taxpayer’s tax
use of substitute income tax forms, including Non- information is entered by an individual using a pen,
resident Real Estate Tax forms (MW506NRS etc.) to be typewriter, or other non- automated equipment.
used in place of the income tax forms produced and F. Graphics: Those parts of a printed tax form that
distributed by the Comptroller. are not tax amounts or informational entries.
II. Scope Generally, these are line numbers, captions,
shadings, instructions, special indicators, borders,
A. The Comptroller will accept only those substitute rules, and strokes created by typesetting, photo-
forms that conform to the corresponding official graphics, photo-composition, etc.
forms, comply fully with the requirements set forth
in this administrative release, and do not have an G. Acceptable Reproduced Form: An exact
adverse impact on tax processing. While this release photocopy of an original form or of an
deals primarily with paper documents, it also unchanged reproduction proof supplied by
includes other processing and filing mediums such as Maryland. A reproduction is not a substitute
optical character recognition, electronic filing, etc. form but may be used subsequently as a
computer-prepared substitute.
B. This release will be updated to reflect pertinent
form changes and to meet processing and/or H. Supporting Statement (Supplemental
legislative requirements. Schedule): A document providing detailed
information to support an entry for a line(s) on an
III. Definitions official or approved substitute form and filed with
A. Substitute Form: A tax form (or related (attached to) a tax return. (A supporting statement
schedule) that differs in any way from the official is not a tax form and does not take the place of an
version and is intended to replace the entire form official form, unless specifically permitted
that is printed elsewhere in the procedure.)
and distributed by the Maryland Comptroller’s I. Scannable Form: Any form containing a barcode
Office, Revenue Administration Division. (1D or 2D) (e.g., 502, 505X, CRA, etc.).
B. Printed (or Pre-Printed) Form: A form J. Specific Form Terms: The following terms are
produced using conventional printing processes, used throughout this release in reference to all
also, a printed form that has been reproduced by substitute forms:
photocopying or similar processes.
1. Format: The overall physical arrangement and
C. Computer-Prepared Substitute Form: A pre- general layout of a substitute form, as
printed form in which the taxpayer’s tax represented by the official form version.
information has been inserted by a computer,
computer printer or other computer-type equipment, 2. Sequence: The numeric and logical placement
such as word processing equipment. order of data as reflected on the official form
version. Sequence is an integral part of the total
D. Computer-Generated Tax Returns: A tax return format requirement.
designed and printed entirely by the use of a
computer and printer on plain white paper 3. Line Reference (Code): The line numbers,
conforming to the standards set forth in this release. letters, or alpha-numerics used to identify each
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captioned line on the official forms and printed to 5. Data Entry Field: All areas designated on a form for
the immediate left of each caption or data entry the insertion of data, such as dollar amounts,
field. quantities, responses, check-boxes, etc.
4. Item Caption: The textual portion of each line on 6. Grid: A series of vertical and horizontal lines that
the form identifying the specific data elements serve as the framework on which the format is
required. based. The official
7. forms are based on a 6 x 10 grid. IV. Message to Software Vendors and Tax Return
8. Specifications: An exact description of the Preparers
format found on the official form. To change or modify any tax forms, you must follow
these procedures; and, if required, you must get
9. 1D barcode: A 3 of 9 barcode consisting of
official approval before using substitute forms. The
nine digits.
Comptroller will identify and contact tax return
10. 2D barcode: A PDF417 formatted two- preparers using unapproved forms which do not
dimensional bar code both exclusively and conform to this procedure, and which impede return
inclusively consisting of the taxpayer information processing. The Comptroller will reject unapproved
as shown on the form. forms filed by taxpayers and will notify the taxpayer
11. OCR: Optical Character Recognition is that the return has been rejected because the form
technology that turns text (handwritten or typed) was not approved.
into a format more easily recognizable by a
computer, thereby allowing a scanned document
V. Highlights of Permitted Changes and
to be searchable.
Requirements
12. Overlay: A transparent sheet (or layer) showing
A. Things you may do to Maryland tax forms to
the data entry placement. This sheet (layer) is to
make them suitable for use as substitute tax
be superimposed on a substitute form to confirm
forms without prior approval:
layout accuracy.
1. You may photocopy a limited quantity (no more
13. Maryland Vendor Identification Number:
than 10 copies) of the tax forms from the
The Division will assign a unique vendor
Comptroller’s website or the official version and
identification number (Vendor ID) to each
use them instead of the official ones. All
vendor, including third-party licensees that (1)
photocopies must be clean and properly aligned
rebrand software or (2) otherwise modify
with a clear, unmarked bar code in the upper
software.
right- corner on all pages of the form and the exact
a. This number should be printed in every same size as the original.
1D barcode. See “Barcodes”.
2. You may reproduce any current tax form as cut
b. This number must be used in the Subject line sheets, snap-sets, and marginally-punched, pin-
of all email correspondences. fed forms, as long as you use an official Division
i. “Vendor code” consists of 4 positions in version or one from the Comptroller’s website
the following configuration: 21-99. 3. You may adjust the graphics on specified areas of
1). The first two positions identify the printed forms to allow for computer or word
tax year of the form. processor printed entries. Only the areas listed in
this release may be adjusted without specific prior
2). The last two positions identify the
approval.
Vendor.
4. You may computer-generate any Maryland income
ii. The “Vendor Code” should be printed at
tax form on plain white paper, but only as exact
the bottom left margin area on every
textual and graphic reproductions of the
page of every substitute form.
official Maryland forms. These returns may be
filled in by a computer or word processor, but the
K. Division: The Revenue Administration Division of forms themselves must be printed exactly like
the Comptroller of Maryland’s Office, Revenue the official versions.
Administration Center, Annapolis, Maryland, 21411-
5. You may fill in official forms using computer or
0001.
word processing equipment. Official forms are

designed for a vertical spacing of six lines to the
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inch, with money amount columns wide enough are subject to significant change before forms
to allow for the computer printing of twelve are finalized. If these advance proofs are used as
characters. the basis for your substitute forms, you will be
B. Things you cannot do to Maryland tax forms responsible for subsequently updating your final
to make them suitable for use as substitute tax forms to agree with the final official version
forms: before submitting them for approval.
1. You cannot, without prior approval by the b. From one filing period to another, a change in
Division, change any Maryland tax form, or use law or a change in internal need (processing,
your own non- approved version, unless audit, compliance, etc.) may change the
specifically permitted by this release. allowable limits for altering the official form.
2. You cannot adjust any of the graphics on any 2. PDF Review samples. To have proposed
scannable form (except in those areas specified in substitute forms approved, vendors may submit
this release) without prior approval from the PDF copies of 1 blank and 4 variable data
Division. samples of the forms they would like to have
approved. The blank and
3. Maryland forms with barcodes and / or scanlines
corresponding data samples should be in one PDF
cannot be reproduced as photocopies or submitted
file. Once the PDFs have been reviewed, the
on carbon copies for intended use as substitute
Division will notify the vendor that the form(s) are
forms. Only the original or approved substitute
either Accepted or Not Accepted. If “Accepted,” the
versions are acceptable for filing with Maryland
vendor must then send hard copies / data samples,
because of the use in critical Maryland programs
which will be used to create a template for scanning
that require OCR- scannable documents.
purposes. (See mailing address below in Section 4.)
4. Except as provided in this release, you cannot If “Not Accepted,”
leave a line on the tax form blank when you have the Division will notify the vendor of the required
attached a supporting statement that applies to changes. Vendor then may resubmit PDF samples for
that line on the form.
another review.
5. You cannot use your own pre-printed label on tax
• PDF samples should be submitted to
returns filed with Maryland. See Section XIV.D of
MDSOFTWAREDEVELOPERS@marylandtaxes.gov
this release.
• The subject line must contain your Maryland
VI. Approval
vendor number, the words “PDF Review,” and
A. Basic Requirements: Software vendors and tax the date of submission (VENDOR 99: PDF
return preparers who want to file substitute Review 07/01/YY). If you have a question
privately designed and printed tax forms and/or regarding
computer-generated and computer- prepared tax a resubmission, be sure to put “Question” in the
forms, or create such forms for sale, must develop subject line along with the other required
such substitutes using these guidelines. These information.
substitutes, unless excepted by this release, must
• The body of the email must list the
be approved by the Division. All entities
proposed form(s) (those attached to the
intending to file substitute forms must submit a
email) and contain the vendor’s contact
signed Income Tax Letter of Intent (LOI) by
information.
October 31, 2022.
• The file name for the PDFs must follow this
B. Requests for Approval:
naming convention: Maryland vendor ID
1. The Division will not approve your substitute number, form number, 2-digit year of form,
form until the final version of the official form date of submission and submission number.
has been published. Please propose your For example, “99_502_21_110120_sub1”
substitute only after you have examined the denotes that Vendor 99 is submitting the
official form. 2022 Form 502 on 11/01/22. It is the first
a. The Division may release advance proof copies submission.
of selected major tax forms that are subject to • Do not put more than one form type in each
further changes and approval before their PDF file. Forms that can be used with more
release in final format for printing and than one type of return should be submitted
distribution to the public. These advance proofs only once for approval, regardless of how
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many different tax returns they are 7. Submissions not Requiring Approval: Official
associated with. forms not containing a barcode or scanline (non-
NOTE: If your firm produces different product scannable) do not have to be submitted for
lines, each product line must be approved approval. However, if submitted, these forms will
separately. be reviewed. NOTE: You must include your
Maryland Vendor ID in the bottom left corner of
3. Hard copies must be submitted: Submissions all non- scannable forms.
must have a brightly colored coversheet as the
foremost page. Be sure to include 2 blank copies 8. If you are unable to meet any of these requirements
and 2 sets of 4 different test scenarios (using please contact us at:
different names/FEIN/ SSN/ Addresses). MDSOFTWAREDEVELOPERS@marylandtaxes.g
ov
It is recommended Hard Copy Forms submissions
be sent using a courier service such as FedEx or C. Deadlines for Proposed Substitutes: Proposed
DHL. Hard copy submissions sent by courier substitutes should be sent to the email address listed
should be sent to: in Subsection B.4 of this section by December
1st. This allows adequate time for the analysis
Forms Manager and response and permits revision of internal
Room 208B documentation to reflect the substitute is
110 Carroll Street acceptable. Forms submitted after December
Annapolis, MD 21411-0001 1stmay experience extended delays. Forms for
the upcoming season will not be reviewed
If using regular mail through the USPS hard copy
after January 31st of that year.
form submissions should be sent to:
Forms Manager D. Accompanying Statement: Hard copy samples
should be accompanied by a statement listing the
P.O. Box 1829
form number of each substitute requested for
Annapolis, MD 21404-1829
approval and notification/explanation for any
The Division will use these hard copies to create bulleted field not represented for testing.
templates for scanning purposes. Failure to submit
the correct number of samples, varying data, or to Forms Approval/Non-Approval: As part of the
E.
forms approval process, the Division will review
send the latest PDF reviewed submission (if
all income tax forms received. The Division will
submitted) will result in a rejection of your hard
send notification of approval/non- approval by e-
copy submission.
mail. Approval notification may contain
NOTE: Hard copies are required to have the form(s) qualifications for use of the substitutes. Non-
approved for live production. approval notification will specify the changes
required for approval and will require
4. The Division does not review or approve the logic resubmission.
of specific software programs, nor confirm the F. Duration of Approval:
calculations entered on forms output from programs
submitted for approval. The accuracy of the program 1. Approvals are valid for only one calendar
itself remains the responsibility of the software year (January through December).
developer, distributor, and user. The Division is 2. In general, each new filing season requires
primarily concerned with the pre-filing quality new approval, even if the official form does
review of the final forms output, produced by not change. However, see the exception
whatever means, that it is expected to process. below.
5. Submissions with 2D Barcodes: All forms that G. Exception - Limited Continued Use of an
your company will reproduce with a 2D barcode Approved Change:
must be submitted with the 2D barcode for
If you received written approval of a previous tax
Division approval.
year computer-generated form, you must
6. Submission by Series: All forms selected on the continue to use that version for filing that form in
2022 LOI must be submitted together by series. subsequent tax years. (i.e. an approved 2017 tax
No approvals will be given until the entire series form may be filed in 2018 or 2019, etc.)
is received.

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H. Requested Copies: You may be asked to send that those forms are not to be submitted to the
to the Division additional copies of each Division or released to clients by practitioners.
approved form. The copies will be used to Vendors shall advise their customers as to when
notify the various processing units of the they can expect an update to print the correct,
Division that your substitute forms are approved form.
approved. The requested forms should be VII. General Guidelines
assembled in sets. A set includes a return with
the A. Official Form is the Standard: Because a
related schedules and forms in the same order as substitute form is a variation from the official form,
they will be filed. you should know the requirements of the official
form for the year of use before you attempt to
I. Responsibility: After a substitute forms modify it to meet your needs.
package, or a software output program to print
substitute forms, is initially approved, the B. Design: Each form must follow the design of the
originator (designer or distributor) must provide official form as to format, arrangement, item
each client with the pertinent Maryland tax caption, line numbers, line references, and data
forms requirements that must be met for sequence, except as provided in Subsection C of
continuing acceptability. Examples of this this section.
responsibility include the use of prescribed C. Barcodes
print paper, font-size legibility, and collections 1. 1D Barcode
requirements stated in the instructions for the
official Maryland tax forms, completion of The Division uses bar codes on scannable tax return
documents, etc. forms. Each vendor will be assigned a 3 of 9 barcode
If you resubmit a Form that had previously been consisting of nine digits. The format is as follows:
approved, that approval is no longer valid and the 1 Digit start code (*)
new form will need to go through the approval
2 Digit year (e.g. 21) (for CRA, use revision year)
process.
3 Digit form number (e.g. CRA, EL101, 500, 502,
Vendor Creation/Revision Dates must be
504, 505, 508, 510, 511, 515, and 588)
updated and present on the footer of the form
every time a form is submitted for approval. 4 1 Digit form version
The vendor creation/revision date must A – 502AC, 504 Sch A B – EL102B and 502B
remain present in production.
C – MW508CR, 502CR, 504CR, and 510C
J. Forms Approval Number: The Division will
D – 500D, 504D and 510D
assign a unique forms approval number to each
substitute form. E – 500E, 504E and 510E
1. This number should be printed at the bottom J – 502INJ
left margin area on every page of every K – Sch K-1 (504) and Sch K-1 (510)
approved substitute form that does not have a
N – 500DM, 504NR, 504NBD and 505NR R –
1D barcode.
502R S – 502SU and 505SU T – 502TP
2. If used, the forms approval number consists
of 4 positions in the following U – 500UP, 502UP and 504UP V – 502V
configuration: 20-49. W – 502AE
a. The first two positions identify the tax year of X – 502X and 505X Z – 502S
the form.
* For all other forms enter zero (0)
b. The next two positions identify the vendor.
1 Digit page – starting at 0 (e.g. page 1 should read
K. Vendor Release: Vendors should not release 0)
their package prior to receiving approval from
2 Digit vendor code (assigned) 1 Digit stop code (*)
the
Division. If it is absolutely necessary to release The bar code must be placed in the upper right-
their package prior to receiving approval, the corner of the form with the left edge of the barcode
program shall print “FORM PENDING no more than 4.25 inches from the right edge of the
APPROVAL - DO NOT FILE” on the return in form. The bar code shall be 3” x ½” with at least
bold print. Vendors shall advise their customers ¼ inch of whitespace around the barcode.
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Secondary substitute vendors who are unable to must remove the vertical line in the amount field
meet these requirements must follow Section VI, that separates dollars from cents. When a form is
Part J as if they do not have a 1D barcode. to be computer-generated, vertically align the
2. 2D Barcodes amount entry fields where possible. Amount
fields should be rounded off to whole dollars.
The Division implemented processing using
2D-barcode technology, following the standards Do not print decimal points or use commas in
developed jointly by the Federation of Tax amount fields, and do not use parentheses to indicate
negative amounts. Do not enter words such as
Administrators (FTA) and the National “none” or “zero” and do not draw a line to
Association of Computerized Tax Preparers indicate no entry.
(NACTP). The barcode will contain data from
2. All data is to be entered in the designated field.
the tax return only. If a software developer does
not support 2D barcodes, then the area reserved 3. When a form is to be manually prepared
for the barcode must be left blank. (handwritten), the amount field must have a
vertical line or other type of indicator in the
The following forms may be used for 2D
amount field to separate dollars from cents if the
barcode technology: 500, 500D, 500E, 502,
official form has a vertical line. The cents column
502B, 502CR, 504, 504D, 504E, 505, 510, 510C,
must be at least 1/8th inch wide.
510D, 510E, 515,
and 588 and PV. Data from Form 504NR will be E. Horizontal and Vertical Lines in Data Fields:
included in the 504 2D barcode. 1. Horizontal lines must be present within the
In certain situations, more than one 502CR may address block of computer-generated returns.
be required for a taxpayer claiming a credit for 2. No other vertical or horizontal lines may be used
taxes paid to another state (Form 502CR, Part A). within a data field. (Social Security number
In these instances, the 2D barcode will be printed would be printed as 123456789, dates would be
on each 502CR. printed as mmddyy and telephone numbers as
The Division will utilize the PDF417 format for 8001234567.)
2D Barcoding and will read the barcodes at 3. Data entered in these fields must not touch
200DPI. In order to accomplish the highest any horizontal or vertical lines.
possible read rate, the X dimension of the
barcode must be at least 15 mils.The barcode Preparer Information and Signature Area:
F.
must be placed directly beneath the 1D 1. On Maryland tax returns, the “signature of preparer
barcode with at least ¼ inch of white space other than taxpayer” may not be rearranged or
around the barcode. relocated. You may, however, add three extra lines
to the address area of the preparer without prior
Certain words normally abbreviated in an address
approval as long as sufficient space remains at the
must be spelled out, or the barcode will fail
top of the form.
validation. These words are: Saint instead of ST;
Mount instead of MT; Fort instead of FT. 2. Assembling Forms: When filing a return (i.e.
Form 502), the return and documents must be
Line by line specifications for data to be
arranged in this order as they may apply:
included in the barcode can be obtained on the
software a. The tax return.
developer’s page under Tax Professionals on our b. Schedules.
web site at www.marylandtaxes.gov
c. Supporting statements.
Forms with 2D barcodes will be reviewed and
approved in accordance with the procedures set G. Name and Identification Number
forth in this release. The data in the 2D barcode Enter the taxpayer’s name and identification number
must be the exact data that appears on the form. (SS# or FEIN) at the top of each page of any
For software that allows the user to turn the 2D multiple page form. The identification number field
barcode ON and OFF, the default must initially be must be numeric only. Do not hide or mask the SSN
set to ON. or FEIN in any way. If you truncate a tax
identification number (TTIN) on the taxpayers copy
D. Vertical Alignment of Amount Fields: that copy must be clearly watermarked “Do Not
1. When a form is to be computer-prepared, you File”.

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H. Test Sample Data
We require a variance of data. See Appendix A for B. Legibility: All forms must be highly legible for
test sample data. printing and reproduction and for scanning data
VIII. Physical Aspects and Requirements: Paper entries. The Division reserves the right to reject
those with poor legibility.
A. Paper Content:The paper must be:
The ink and printing method used must ensure that
1. Chemical wood writing paper that is equal to or no part of a form (including text, graphics, data
better than the quality used for the official form. entries, etc.) develops “smears” or similar quality
2. At least 18 pound (17” x 22”, 500 sheets). deterioration, including any subsequent copies or
3. At least 45 pound (25” x 38”, 500 sheets). reproductions made from an approved master
substitute form, either during preparation or during
B. Paper Prohibited: Carbon paper and carbon-
processing.
bonded paper may not be used for substitute forms
filed with the Division. Data entries must be placed to hover above vertical
lines and must not touch any part of the
C. Paper with Chemical Transfer Properties:
checkboxes.
Chemical transfer paper may be used subject to the
following: C. Type Font: Most Maryland tax forms are printed
using “Verdana” as the basic type font. We request
1. Each ply within the chemical transfer set of
that you use Verdana, Helvetica or Courier font for
forms must be labeled.
instructions or item captions when composing any
2. Only the top ply (ply one and white in color), the substitute
one which contains chemical on the back only forms. Character size should be as close as possible
(coated back), may be filed with the state. For to the official form. Characters in data fields should
example, a be printed in courier font or in any other
set containing three plies would be constructed as monospaced font, no smaller than 12 characters per
follows: ply one (coated back), “State Return, File inch.
with Maryland Revenue Administration Division”;
D. Print Spacing: Spacing, both horizontal and
ply two (coated front and back), “taxpayer’s copy”;
vertical, should be as close to the official form as
and ply three (coated front), “preparer’s copy.”
possible.
3. The file designation “State Return, File with
E. Title Area Changes: To allow a larger top margin
Maryland Revenue Administration Division,” for
for marginal printing and more lines per page (see
ply one must be printed in the bottom right margin
Section X of this release), the title line(s) for all
(just below the last line of the form) in 12-point,
substitute forms (not including the form’s year
bold-face type. It is not mandatory, but
designation), may be photographically reduced by
recommended, that the file designation “State
40 percent or reset as one line of type. When reset as
Return, File with Maryland Revenue
one line, the type size may be no smaller than 14-
Administration Division” be printed in a
point. You may omit all reference to instructions in
contrasting ink for visual emphasis.
the form’s title area. The form’s year designation
D. Paper and Ink Color: We prefer that the colors must be the same size as on the official form.
of the ink and paper substantially duplicate those
F. Printing: It is acceptable to use either single or
of the original form. You may print your
double spaced printing.
substitute in black ink on white paper.
E. Page Size: Substitute or reproduced forms and G. Photocopy Equipment: The Division does not
computer-prepared/generated substitutes must be approve the specific equipment or process used in
the same size as the official form (8½” x 11” unless reproducing the official forms but requires only
specified otherwise) exclusive of pin- feed holes. that the reproduced forms satisfy the conditions
The stock must be at least .003 inch thick. stated in this documentation.
IX. Physical Aspects and requirements: Printing H. Reproductions: Reproductions of official forms
and substitute forms, which do not meet the
A. Printing Medium: The private printing of all requirements of this release, may not be used.
substitute tax forms must be by conventional
printing processes, computer graphics, or similar I. Removal of Instructions: You may remove all
reproduction processes. references to instructions. No prior approval is
needed.

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submitted to COM with unapproved modifications,
X. Physical Aspects and Requirements: Margins that the software vendor is responsible for, COM
will reject the form. Additionally, for repeated
A. Margin Size: occurrences, COM reserves the right to withdraw
1. The format of a reproduced tax return when approval for the software vendor to file that
printed on the page must have margins on all sides particular form for the current filing year. The
at least as large as the margins on the official form. agency understands that software vendors can’t
This allows room for Division employees to make always control modifications that their customers
necessary entries on the form during processing. make to forms, particularly paper forms, and
2. A one-half inch margin must be maintained across software vendors will not be held responsible for
the top, bottom, and both sides (exclusive of any these changes.
pin- feed holes) of all computer-generated tax XI. Required Preparation of Forms
returns. The margin area is also used by the A. Completely Fill In Lines: You must completely
Division employees to make necessary entries on the fill in all the specified numbered or referenced
form during processing. lines as they appear on the official forms on
3. The marginal, perforated strips containing the computer-prepared or generated forms (not just
pin- feed holes must be removed from all forms the totals, but all the items that make up the totals
prior to filing with the Division. as well) before attaching any supporting
statement. See Section XII for exception
B. Margin Printing:
1. Non-Tax Material Allowed in Limited Areas: B. Maryland Processing of Forms: The Division
processes the return based on information
a. With the exception of scannable tax return
entered on the official forms or approved
forms, you may print your logo, company or
substitutes. Refer to attachments only as
firm name, identifying and collation symbols,
required by law. When you fail to complete all
etc., in the left half of the bottom margin.
the pertinent lines on the official forms, tax
b. You may not print in the top half of the left examiners have to locate the information on
margin of the tax return form. The Division your attachment and write it on the proper line
uses this area to imprint a documentation of the official form. This time- consuming
locator number for each return. process causes delays in processing the return,
2. Prior Approval Not Required: Prior approval is not increases the error potential of the return, both
required for the margin printing allowed in in interpretation as well as transcription, and
Paragraph 1 of this subsection, when printed on an delays the issuance of any refund.
official form, on a photocopy of an official form, or C. Notification to Software Vendors and Tax
on an unchanged Division reproduction proof. Preparers: The Division will notify preparers
3. Prior Approval Required: The margin printing who fail to meet the requirements for acceptable
allowed in Paragraph 1 of this subsection is also the substitute forms. If unapproved forms are filed,
guide for preparing acceptable substitute forms. the Comptroller will notify the taxpayer that
There is no exception to the requirement that no the return is rejected because the form was not
printing is allowed in the top half of the left margin approved.
of the tax return form. Unauthorized Barcodes are XII. Exceptions to Line Completion Requirements
not allowed in the margins.
A. Zero Entries: Fields that do not require an entry
4. Software Vendor Testing and Submission must be left blank. Do not enter 0, N/A or NONE.
Requirements: After successful completion of Exceptions are initial income lines (FAGI or Federal
testing and approval from COM for any form, the Taxable Income) and total lines that have previous
software vendor must ensure that the form is not positive or negative entries equaling zero. Entering 0
altered in any way (i.e. addition or removal of text is acceptable in these circumstances.
or barcodes).
B. Lines Captioned “Other” (All Forms): It is not
If any form modifications are necessary, the form
necessary to fill in every numbered or referenced
must be resubmitted for testing and approval with
line of tax forms when the line caption calls for
the COM. This applies to all electronic and paper
“Other”, “Other (itemize)”, “Other (specify)”,
forms that require testing and approval with COM.
“Other (attach schedule)”, etc. Examples of this
The software vendor understands that if forms are exception are lines 5 and 24, of Maryland Form 502.
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You may use a supporting statement and enter only XIV. Electronic and Personal Computer Filing
the total amounts on these lines of the official form. A. Filing Substitute Forms: Follow the same
However, we prefer that you use the space on the instructions as for filing official forms. These
official form whenever it is adequate. instructions are in the taxpayer’s tax package, or in
the related form instructions.
XIII. Supporting Statements B. Combination of Manually-Prepared and
A. Use of Supporting Statements: Supporting Computer- Prepared/Generated Forms. The
statements are used to explain an individual line Division will accept combinations of manually-
entry on an official or substitute form. Unless prepared and computer- prepared/generated
specifically authorized by this release, they may not information.
be used to avoid completing required lines on the C. Taxpayer and Preparer Signatures: All taxpayer
official form, or in lieu of a prescribed official and preparer signatures on forms to be filed with
schedule or form. Supporting statements may not the Division must be original signatures, affixed
be used unless there is insufficient space on the after the reproduction process.
official form. It is NOT acceptable to submit a D. Use of Pre-Printed Label: When filing a
blank or incomplete official form that refers to a computer- prepared/generated tax return do not
supporting statement and submit the form data use any labels.
entries solely on the statement.
E. Voluntarily Submitted Information: Additional
B. Supporting Statements: Supporting statements shall: information voluntarily submitted should be on the
1. Provide details and explain entries made on same size paper as the official form and attached to
the official form. the return following the supporting statements.
2. Furnish all required information in the same XV. Electronic and Personal Computer Filing
sequence as on the official form. For more information and specifications on filing
3. Furnish any additional information in the order income tax returns electronically by a Tax Preparer
of appearance on the form to which it refers. or by a taxpayer, see the Maryland MeF Handbook
4. Show taxpayer’s name and Social Security for authorized e-File providers at
number (SSN) or employer identification number www.marylandtaxes.gov
(EIN), as applicable. XVI. Contact Information
5. Be cross-referenced with the official forms Mail all correspondence regarding substitute forms
they support. and related issues to:
C. Extent of Use: You may attach supporting When using a private delivery service (such as Fed-Ex or
statements to explain or support any line item on UPS), please send to:
an official or approved substitute form.

D. Assemblage: For filing purposes, supporting
Forms Manager
statements are not attached directly to their related
forms. Rather, all supporting statements are Room 208B
assembled in the same sequence as the forms they Revenue Administration Division
support; they are then placed at the back of the 110 Carroll Street
form package, after the lettered and numbered Annapolis, MD 21411-0001
forms. Phone: 410-260-6395
E. Multiple Supporting Statements: Each
Fax: 410-260-6213
supporting statement for a numbered or lettered
form must be on a separate page. Each page should
be the size of the form it supports, or it may be 8 E-mail:
1/2” x 11”. MDSOFTWAREDEVELOPERS@marylandtaxes.gov
F. Supporting Statement Form Approval: The
When using the U.S. Postal Service, please send to:
Division does not approve specific supporting
Forms Manager
statements. The taxpayer or the tax practitioner
Room 208B
must meet the needs as they arise, using the
Revenue Administration Division
guidelines in this release.
P.O. Box 1829
Revised 9/22 9

- 10 -

 Annapolis,   MD 21404-1829 

                             Revenue Administration Division 
                             Revenue Administration Center 
                             Annapolis, Maryland 21411-0001 
                             Telephone: 410-260-7980 
                             or 1-800-MD TAXES 

                             www.marylandtaxes.com 
                             For the deaf or hard of hearing: 
                             call via Maryland Relay at 711 in Maryland 
                             or 1-800-735-2258 
                             If you need reasonable accommodation for a 
                             disability, please contact us before you visit. 
                             If you need the information in this publication in an 
                             alternate format, contact the Comptroller’s Office. 

 Revised 9/22                                                                      10

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