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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 by an individual using a pen, typewriter, or other non-
This release provides procedures for the approval and use automated equipment.
of substitute income tax forms, including Non-resident F. Graphics: Those parts of a printed tax form that are
Real Estate Tax forms (MW506NRS etc.) to be used in not tax amounts or informational entries. Generally,
place of the income tax forms produced and distributed by these are line numbers, captions, shadings, instructions,
the Comptroller. special indicators, borders, rules, and strokes created
II. Scope by typesetting, photo- graphics, photo-composition,
etc.
A. The Comptroller will accept only those substitute
forms that conform to the corresponding official forms, G. Acceptable Reproduced Form:An exact photocopy
comply fully with the requirements set forth in this of an original form or of an unchanged reproduction
administrative release, and do not have an adverse proof supplied by Maryland. A reproduction is not a
impact on tax processing. While this release deals substitute form but may be used subsequently as a
primarily with paper documents, it also includes other computer-prepared substitute.
processing and filing mediums such as optical character H. Supporting Statement (Supplemental Schedule):A
recognition, electronic filing, etc. document providing detailed information to support an
B. This release will be updated to reflect pertinent form entry for a line(s) on an official or approved substitute
changes and to meet processing and/or legislative form and filed with (attached to) a tax return. (A
requirements. supporting statement is not a tax form and does not
take the place of an official form, unless specifically
III. Definitions permitted elsewhere in the procedure.)
A. Substitute Form: A tax form (or related schedule) I. Scannable Form: Any form containing a 1D barcode
that differs in any way from the official version and (e.g., 502, 505X, CRA, etc.).
is intended to replace the entire form that is printed
and distributed by the Maryland Comptroller’s Office, J. Specific Form Terms: The following terms are used
Revenue Administration Division. throughout this release in reference to all substitute
forms:
B. Printed (or Pre-Printed) Form: A form produced
using conventional printing processes, also, a printed 1. Format: The overall physical arrangement and
form that has been reproduced by photocopying or general layout of a substitute form, as represented by
similar processes. the official form version.
C. Computer-Prepared Substitute Form:A pre-printed 2. Sequence: The numeric and logical placement order
form in which the taxpayer’s tax information has been of data as reflected on the official form version.
inserted by a computer, computer printer or other Sequence is an integral part of the total format
computer-type equipment, such as word processing requirement.
equipment. 3. Line Reference (Code): The line numbers, letters, or
D. Computer-Generated Tax Returns:A tax return alpha-numerics used to identify each captioned line on
designed and printed entirely by the use of a computer the official forms and printed to the immediate left of
and printer on plain white paper conforming to the each caption or data entry field.
standards set forth in this release. 4. Item Caption: The textual portion of each line on the
E. Manually Prepared Form: A pre-printed reproduced form identifying the specific data elements required.
form on which the taxpayer’s tax information is entered 5. Data Entry Field: All areas designated on a form
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for the insertion of data, such as dollar amounts, A. Things you may do to Maryland tax forms to
quantities, responses, check-boxes, etc. make them suitable for use as substitute tax forms
6. Grid: A series of vertical and horizontal lines that without prior approval:
serve as the framework on which the format is based. 1. You may photocopy a limited quantity (no more than
The official forms are based on a 6 x 10 grid. 10 copies) of the tax forms from the Comptroller’s
7. Specifications: An exact description of the format website or the official version, and use them instead of
found on the official form. the official ones. All photocopies must be clean and
properly aligned with a clear, unmarked bar code in
8. 1D barcode: A 3 of 9 barcode consisting of nine the upper right- corner on all pages of the form and the
digits. exact same size as the original.
9. 2D barcode:A PDF417 formatted two- dimensional 2. You may reproduce any current tax form as cut sheets,
bar code both exclusively and inclusively consisting snap-sets, and marginally-punched, pin- fed forms, as
of the taxpayer information as shown on the form. long as you use an official Division version or one
10. OCR: Optical Character Recognition is technology from the Comptroller’s website
that turns text (handwritten or typed) into a format 3. You may adjust the graphics on specified areas of
more easily recognizable by a computer, thereby printed forms to allow for computer or word processor
allowing a scanned document to be searchable. printed entries. Only the areas listed in this release
11. Overlay: A transparent sheet (or layer) showing the may be adjusted without specific prior approval.
data entry placement. This sheet (layer) is to be 4. You may computer-generate any Maryland income tax
superimposed on a substitute form to confirm layout form on plain white paper, but only as exact textual
accuracy. and graphic reproductions of the official Maryland
12. Maryland Vendor Identification Number: The forms. These returns may be filled in by a computer or
Division will assign a unique vendor identification word processor, but the forms themselves must be
number (Vendor ID) to each vendor. printed exactly like the official versions.
a. This number should be printed in every 1D 5. You may fill in official forms using computer or word
barcode. See “Barcodes”. processing equipment. Official forms are designed for
a vertical spacing of six lines to the inch, with money
b. This number must be used in the Subject line of
all email correspondences. amount columns wide enough to allow for the
computer printing of twelve characters.
i. “Vendor code” consists of 4 positions in the
B. Things you cannot do to Maryland tax forms to
following configuration: 21-99.
make them suitable for use as substitute tax forms:
1). The first two positions identify the tax
year of the form. 1. You cannot, without prior approval by the Division,
change any Maryland tax form, or use your own non-
2). The last two positions identify the Vendor. approved version, unless specifically permitted by this
ii. The “Vendor Code” should be printed at the release.
bottom left margin area on every page of 2. You cannot adjust any of the graphics on any
every substitute form. scannable form (except in those areas specified in this
K. Division:The Revenue Administration Division release) without prior approval from the Division.
of the Comptroller of Maryland’s Office, Revenue 3. Maryland forms with barcodes and / or scanlines
Administration Center, Annapolis, Maryland, 21411- cannot be reproduced as photocopies or submitted on
0001. carbon copies for intended use as substitute forms.
IV. Message to Tax Return Preparers Only the original or approved substitute versions are
acceptable for filing with Maryland because of the use
To change or modify any tax forms, you must follow
in critical Maryland programs that require OCR-
these procedures; and, if required, you must get
scannable documents.
official approval before using substitute forms. The
Comptroller will identify and contact tax return 4. Except as provided in this release, you cannot leave a
preparers using unapproved forms which do not line on the tax form blank when you have attached a
conform to this procedure and which impede return supporting statement that applies to that line on the
processing. form.
V. Highlights of Permitted Changes and 5. You cannot use your own pre-printed label on tax
Requirements returns filed with Maryland. See Section XIV.D of this
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release. information.
VI. Approval • The body of the email must list the proposed
A. Basic Requirements: Preparers who want to file form(s) (those attached to the email) and contain
substitute privately designed and printed tax forms the vendor’s contact information.
and/or computer-generated and computer- prepared • The file name for the PDFs must follow this
tax forms must develop such substitutes using these naming convention: Maryland vendor ID number,
guidelines. These substitutes, unless excepted by this form number, 2 digit year of form, date of
release, must be approved by the Division. submission and submission number. For example,
B. Requests for Approval: “99_502_21_110120_sub1” denotes that Vendor
99 is submitting the 2021 Form 502 on 11/01/21.
1. The Division will not approve your substitute form It is the first submission.
until the final version of the official form has been
published. Please propose your substitute only after • Do not put more than one form type in each PDF
you have examined the official form. file. Forms that can be used with more than one
type of return should be submitted only once for
a. The Division may release advance proof copies of approval, regardless of how many different tax
selected major tax forms that are subject to further returns they are associated with.
changes and approval before their release in final
format for printing and distribution to the public. NOTE: If your firm produces different product
These advance proofs are subject to significant lines, each product line must be approved
change before forms are finalized. If these advance separately.
proofs are used as the basis for your substitute
3. Hard copies must be submitted: Submissions must
forms, you will be responsible for subsequently
have a brightly colored coversheet as the foremost
updating your final forms to agree with the final
page. Be sure to include 2 blank copies and 2 sets of 4
official version before submitting them for
different test scenarios (using different names/FEIN/
approval.
SSN/ Addresses).
b. From one filing period to another, a change in law
It is recommended Hard Copy Forms submissions be
or a change in internal need (processing, audit,
sent using a courier service such as FedEx or DHL.
compliance, etc.) may change the allowable limits
Hard copy submissions sent by courier should be sent
for altering the official form.
to:
2. PDF Review samples. To have proposed substitute
Forms Manager
forms approved, vendors may submit PDF copies
Room 208B
of 1 blank and 4 variable data samples of the forms
110 Carroll Street
they would like to have approved. The blank and Annapolis, MD 21411-0001
corresponding data samples should be in one PDF file.
Once the PDFs have been reviewed, the Division will If using regular mail through the USPS hard copy
notify the vendor that the form(s) are either Accepted form submissions should be sent to:
or Not Accepted. If “Accepted,” the vendor must then Forms Manager
send hard copies / data samples, which will be used to P.O. Box 1829
create a template for scanning purposes. (See mailing Annapolis, MD 21404-1829
address below in Section 4.) If “Not Accepted,”
The Division will use these hard copies to create
the Division will notify the vendor of the required
templates for scanning purposes. Failure to submit the
changes. Vendor then may resubmit PDF samples for
correct number of samples, varying data, or to send
another review.
the latest PDF reviewed submission (if submitted) will
• PDF samples should be submitted to result in a rejection of your hard copy submission.
MDSOFTWAREDEVELOPERS@marylandtaxes.gov
NOTE: Hard copies are required to have the form(s)
• The subject line must contain your Maryland
approved for live production.
vendor number, the words “PDF Review,” and the
date of submission (VENDOR 99: PDF Review 4. The Division does not review or approve the logic
07/01/YY). If you have a question regarding of specific software programs, nor confirm the
a resubmission, be sure to put “Question” in the calculations entered on forms output from programs
subject line along with the other required submitted for approval. The accuracy of the program

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itself remains the responsibility of the software G. Exception Limited- Continued Use of an
developer, distributor, and user. The Division is Approved Change:
primarily concerned with the pre-filing quality review If you received written approval of a previous tax
of the final forms output, produced by whatever year computer-generated form, you must continue to
means, that it is expected to process. use that version for filing that form in subsequent tax
5. Submissions with 2D Barcodes: All forms that your years. (i.e. an approved 2017 tax form may be filed in
company will reproduce with a 2D barcode must be 2018 or 2019, etc.)
submitted with the 2D barcode for Division approval. H. Requested Copies: You may be asked to send to
6. Submission by Series: All forms selected on the the Division additional copies of each approved
“2021 Substitute Paper Vendor Contact Information form. The copies will be used to notify the various
and Letter of Intent” must be submitted together by processing units of the Division that your substitute
series. No approvals will be given until the entire forms are approved. The requested forms should be
series is received. assembled in sets. A set includes a return with the
7. Submissions not Requiring Approval: Official related schedules and forms in the same order as they
will be filed.
forms not containing a barcode or scanline (non-
scannable) do not have to be submitted for approval. I. Responsibility: After a substitute forms package,
However, if submitted, these forms will be reviewed. or a software output program to print substitute
NOTE: You must include your Maryland Vendor ID forms, is initially approved, the originator (designer
in the bottom left corner of all non- scannable forms. or distributor) must provide each client with the
pertinent Maryland tax forms requirements that
8. If you are unable to meet any of these requirements must be met for continuing acceptability. Examples
please contact us at: of this responsibility include the use of prescribed
MDSOFTWAREDEVELOPERS@marylandtaxes.gov print paper, font-size legibility, and collections
C. Deadlines for Proposed Substitutes: Proposed requirements stated in the instructions for the official
substitutes should be sent to the email address listed in Maryland tax forms, completion of documents, etc.
Subsection B.4 of this section by December If you resubmit a Form that had previously been
1st. This allows adequate time for the analysis approved, that approval is no longer valid and the new
and response and permits revision of internal form will need to go through the approval process.
documentation to reflect the substitute is acceptable. Vendor Creation/Revision Dates must be updated
Forms submitted after December 1st may experience and present on the footer of the form every time
extended delays. Forms for the upcoming season will a form is submitted for approval. The vendor
not be reviewed after January 31st of that year. creation/revision date must remain present in
D. Accompanying Statement: Hard copy samples production.
should be accompanied by a statement listing the form J. Forms Approval Number: The Division will assign
number of each substitute requested for approval and a unique forms approval number to each substitute
notification/explanation for any bulleted field not form.
represented for testing.
1. This number should be printed at the bottom left
E. Forms Approval/Non-Approval: As part of the margin area on every page of every approved
forms approval process, the Division will review all substitute form that does not have a 1D barcode.
income tax forms received. The Division will send
notification of approval/non- approval by e-mail. 2. If used, the forms approval number consists of 4
Approval notification may contain qualifications for positions in the following configuration: 20-49.
use of the substitutes. Non- approval notification will a. The first two positions identify the tax year of the
specify the changes required for approval and will form.
require resubmission. b. The next two positions identify the vendor.
F. Duration of Approval: K. Vendor Release: Vendors should not release
1. Approvals are valid for only one calendar year their package prior to receiving approval from the
(January through December). Division. If it is absolutely necessary to release their
2. In general, each new filing season requires new package prior to receiving approval, the program
approval, even if the official form does not change. shall print “FORM PENDING APPROVAL - DO
However, see the exception below. NOT FILE” on the return in bold print. Vendors shall
advise their customers that those forms are not to be

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submitted to the Division or released to clients by 2. 2D Barcodes
practitioners. Vendors shall advise their customers as The Division implemented processing using
to when they can expect an update to print the correct, 2D-barcode technology, following the standards
approved form. developed jointly by the Federation of Tax
VII.General Guidelines Administrators (FTA) and the National Association
A. Official Form is the Standard: Because a substitute of Computerized Tax Preparers (NACTP). The
form is a variation from the official form, you should barcode will contain data from the tax return only. If
know the requirements of the official form for the a software developer does not support 2D barcodes,
year of use before you attempt to modify it to meet then the area reserved for the barcode must be left
your needs. blank.
B. Design: Each form must follow the design of the The following forms may be used for 2D barcode
official form as to format, arrangement, item caption, technology: 500, 500D, 500E, 502, 502B, 502CR,
line numbers, line references, and data sequence, 504, 504D, 504E, 505, 510, 510C, 510D, 510E, 515,
except as provided in Subsection C of this section. and 588 and PV. Data from Form 504NR will be
C. Barcodes included in the 504 2D barcode.
1. 1D Barcode In certain situations, more than one 502CR may be
required for a taxpayer claiming a credit for taxes
The Division uses bar codes on scannable tax return paid to another state (Form 502CR, Part A). In these
forms. Each vendor will be assigned a 3 of 9 barcode instances, the 2D barcode will be printed on each
consisting of nine digits. The format is as follows: 502CR.
1 Digit start code (*) The Division will utilize the PDF417 format for 2D
2 Digit year (e.g. 21) (for CRA, use revision year) Barcoding and will read the barcodes at 200DPI. In
3 Digit form number (e.g. CRA, EL101, 500, 502, order to accomplish the highest possible read rate,
the X dimension of the barcode must be at least 15
504, 505, 508, 510, 511, 515, and 588)
mils. The barcode must be placed directly beneath
4 1 Digit form version the 1D barcode with at least ¼ inch of white space
A – 502AC, 504 Sch A B – EL102B and 502B around the barcode.
C – MW508CR, 502CR, 504CR, and 510C Certain words normally abbreviated in an address
must be spelled out, or the barcode will fail
D – 500D, 504D and 510D
validation. These words are: Saint instead of ST;
E – 500E, 504E and 510E Mount instead of MT; Fort instead of FT.
J – 502INJ Line by line specifications for data to be included
K – Sch K-1 (504) and Sch K-1 (510) in the barcode can be obtained on the software
developer’s page under Tax Professionals on our web
N – 500DM, 504NR, 504NBD and 505NR R – 502R
site at www.marylandtaxes.gov
S – 502SU and 505SU T – 502TP
Forms with 2D barcodes will be reviewed and
U – 500UP, 502UP and 504UP V – 502V approved in accordance with the procedures set forth
W – 502AE in this release. The data in the 2D barcode must be the
exact data that appears on the form.
X – 502X and 505X Z – 502S
For software that allows the user to turn the 2D
* For all other forms enter zero (0)
barcode ON and OFF, the default must initially be set
1 Digit page – starting at 0 (e.g. page 1 should read 0) to ON.
2 Digit vendor code (assigned) 1 Digit stop code (*) D. Vertical Alignment of Amount Fields:
The bar code must be placed in the upper right- 1. When a form is to be computer-prepared, you must
corner of the form with the left edge of the barcode remove the vertical line in the amount field that
no more than 4.25 inches from the right edge of the separates dollars from cents. When a form is to be
form. The bar code shall be 3” x ½” with at least computer-generated, vertically align the amount entry
¼ inch of whitespace around the barcode. fields where possible. Amount fields should be
Secondary substitute vendors who are unable to meet rounded off to whole dollars.
these requirements must follow Section VI, Part J as Do not print decimal points or use commas in amount
if they do not have a 1D barcode.
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fields, and do not use parentheses to indicate negative 3. At least 45 pound (25” x 38”, 500 sheets).
amounts. Do not enter words such as “none” or B. Paper Prohibited: Carbon paper and carbon- bonded
“zero” and do not draw a line to indicate no entry. paper may not be used for substitute forms filed with
2. All data is to be entered in the designated field. the Division.
3. When a form is to be manually prepared C. Paper with Chemical Transfer Properties:Chemical
(handwritten), the amount field must have a vertical transfer paper may be used subject to the following:
line or other type of indicator in the amount field to 1. Each ply within the chemical transfer set of forms
separate dollars from cents if the official form has a must be labeled.
vertical line. The cents column must be at least 1/8th
inch wide. 2. Only the top ply (ply one and white in color), the one
which contains chemical on the back only (coated
E. Horizontal and Vertical Lines in Data Fields: back), may be filed with the state. For example, a
1. Horizontal lines must be present within the address set containing three plies would be constructed as
block of computer-generated returns. follows: ply one (coated back), “State Return, File
2. No other vertical or horizontal lines may be used with Maryland Revenue Administration Division”;
within a data field. (Social Security number would ply two (coated front and back), “taxpayer’s copy”;
be printed as 123456789, dates would be printed as and ply three (coated front), “preparer’s copy.”
mmddyy and telephone numbers as 8001234567.) 3. The file designation “State Return, File with
3. Data entered in these fields must nottouch any Maryland Revenue Administration Division,” for ply
horizontal or vertical lines. one must be printed in the bottom right margin (just
below the last line of the form) in 12-point, bold-face
F. Preparer Information and Signature Area: type. It is not mandatory, but recommended, that the
1. On Maryland tax returns, the “signature of preparer file designation “State Return, File with Maryland
other than taxpayer” may not be rearranged or Revenue Administration Division” be printed in a
relocated. You may, however, add three extra lines to contrasting ink for visual emphasis.
the address area of the preparer without prior approval D. Paper and Ink Color: We prefer that the colors of
as long as sufficient space remains at the top of the the ink and paper substantially duplicate those of the
form. original form. You may print your substitute in black
2. Assembling Forms: When filing a return (i.e. Form ink on white paper.
502), the return and documents must be arranged in E. Page Size: Substitute or reproduced forms and
this order as they may apply: computer-prepared/generated substitutes must be
a. The tax return. the same size as the official form (8½” x 11” unless
specified otherwise) exclusive of pin- feed holes. The
b. Schedules.
stock must be at least .003 inch thick.
c. Supporting statements.
IX. Physical Aspects and requirements: Printing
G. Name and Identification Number
A. Printing Medium: The private printing of all
Enter the taxpayer’s name and identification number substitute tax forms must be by conventional printing
(SS# or FEIN) at the top of each page of any multiple processes, computer graphics, or similar reproduction
page form. The identification number field must be processes.
numeric only. Do not hide or mask the SSN or FEIN
in any way. If you truncate a tax identification number B. Legibility: All forms must be highly legible for
(TTIN) on the taxpayers copy that copy must be printing and reproduction and for scanning data
clearly watermarked “Do Not File”. entries. The Division reserves the right to reject those
with poor legibility.
H. Test Sample Data
The ink and printing method used must ensure that no
We require a variance of data. See Appendix A for test part of a form (including text, graphics, data entries,
sample data. etc.) develops “smears” or similar quality deterioration,
VIII. Physical Aspects and Requirements: Paper including any subsequent copies or reproductions
made from an approved master substitute form, either
A. Paper Content:The paper must be:
during preparation or during processing.
1. Chemical wood writing paper that is equal to or better
Data entries must be placed to hover above vertical
than the quality used for the official form.
lines and must not touch any part of the checkboxes.
2. At least 18 pound (17” x 22”, 500 sheets).
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C. Type Font:Most Maryland tax forms are printed using you may print your logo, company or firm name,
“Verdana” as the basic type font. We request that you identifying and collation symbols, etc., in the left
use Verdana, Helvetica or Courier font for instructions half of the bottom margin.
or item captions when composing any substitute b. You may not print in the top half of the left
forms. Character size should be as close as possible margin of the tax return form. The Division uses
to the official form. Characters in data fields should this area to imprint a documentation locator
be printed in courier font or in any other monospaced number for each return.
font, no smaller than 12 characters per inch.
2. Prior Approval Not Required: Prior approval is not
D. Print Spacing: Spacing, both horizontal and vertical, required for the margin printing allowed in Paragraph
should be as close to the official form as possible. 1 of this subsection, when printed on an official form,
E. Title Area Changes:To allow a larger top margin for on a photocopy of an official form, or on an unchanged
marginal printing and more lines per page (see Section Division reproduction proof.
X of this release), the title line(s) for all substitute 3. Prior Approval Required: The margin printing allowed
forms (not including the form’s year designation), may in Paragraph 1 of this subsection is also the guide for
be photographically reduced by 40 percent or reset as preparing acceptable substitute forms. There is no
one line of type. When reset as one line, the type size exception to the requirement that no printing is
may be no smaller than 14-point. You may omit all allowed in the top half of the left margin of the tax
reference to instructions in the form’s title area. The return form. Unauthorized Barcodes are not allowed
form’s year designation must be the same size as on in the margins.
the official form.
4. Software Vendor Testing and Submission
F. Printing: It is acceptable to use either single or double Requirements: After successful completion of testing
spaced printing. and approval from COM for any form, the software
G. Photocopy Equipment:The Division does not vendor must ensure that the form is not altered in any
approve the specific equipment or process used in way (i.e. addition or removal of text or barcodes).
reproducing the official forms but requires only that If any form modifications are necessary, the form must
the reproduced forms satisfy the conditions stated in be resubmitted for testing and approval with the COM.
this documentation. This applies to all electronic and paper forms that
H. Reproductions: Reproductions of official forms and require testing and approval with COM. The software
substitute forms, which do not meet the requirements vendor understands that if forms are submitted to
of this release, may not be used. COM with unapproved modifications, that the
software vendor is responsible for, COM will reject the
I. Removal of Instructions: You may remove all form. Additionally, for repeated occurrences, COM
references to instructions. No prior approval is needed.
reserves the right to withdraw approval for the
X. Physical Aspects and Requirements: Margins software vendor to file that particular form for the
A. Margin Size: current filing year. The agency understands that
software vendors can’t always control modifications
1. The format of a reproduced tax return when printed
that their customers make to forms, particularly paper
on the page must have margins on all sides at least as
forms, and software vendors will not be held
large as the margins on the official form. This allows
responsible for these changes.
room for Division employees to make necessary
entries on the form during processing. XI. Required Preparation of Forms
2. A one-half inch margin must be maintained across the A. Completely Fill In Lines:You must completely fill in
top, bottom, and both sides (exclusive of any pin- all the specified numbered or referenced lines as they
feed holes) of all computer-generated tax returns. The appear on the official forms on computer-prepared or
margin area is also used by the Division employees to generated forms (not just the totals, but all the items
make necessary entries on the form during processing. that make up the totals as well) before attaching any
supporting statement. See Section XII for exception
3. The marginal, perforated strips containing the pin-
feed holes must be removed from all forms prior to B. Maryland Processing of Forms: The Division
filing with the Division. processes the return based on information entered
on the official forms or approved substitutes. Refer
B. Margin Printing: to attachments only as required by law. When you
1. Non-Tax Material Allowed in Limited Areas: fail to complete all the pertinent lines on the official
forms, tax examiners have to locate the information
a. With the exception of scannable tax return forms,
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on your attachment and write it on the proper line of to explain or support any line item on an official or
the official form. This time- consuming process causes approved substitute form.
delays in processing the return, increases the error D. Assemblage: For filing purposes, supporting
potential of the return, both in interpretation as well as statements are not attached directly to their related
transcription, and delays the issuance of any refund. forms. Rather, all supporting statements are assembled
C. Notification of Preparers: The Division will notify in the same sequence as the forms they support; they
preparers who fail to meet the requirements for are then placed at the back of the form package, after
acceptable substitute forms. the lettered and numbered forms.
XII.Exceptions to Line Completion Requirements E. Multiple Supporting Statements: Each supporting
A. Zero Entries: Fields that do not require an entry must statement for a numbered or lettered form must be on a
be left blank. Do not enter 0, N/A or NONE. separate page. Each page should be the size of the form
Exceptions are initial income lines (FAGI or Federal it supports, or it may be 8 1/2” x 11”.
Taxable Income) and total lines that have previous F. Supporting Statement Form Approval: The Division
positive or negative entries equaling zero. Entering 0 is does not approve specific supporting statements. The
acceptable in these circumstances. taxpayer or the tax practitioner must meet the needs as
B. Lines Captioned “Other” (All Forms): It is not they arise, using the guidelines in this release.
necessary to fill in every numbered or referenced line XIV. Electronic and Personal Computer Filing
of tax forms when the line caption calls for “Other”, A. Filing Substitute Forms: Follow the same instructions
“Other (itemize)”, “Other (specify)”, “Other (attach as for filing official forms. These instructions are in the
schedule)”, etc. Examples of this exception are lines 5 taxpayer’s tax package, or in the related form
and 24, of Maryland Form 502. You may use a instructions.
supporting statement and enter only the total amounts
on these lines of the official form. However, we prefer B. Combination of Manually-Prepared and Computer-
that you use the space on the official form whenever it Prepared/Generated Forms. The Division will accept
is adequate. combinations of manually- prepared and computer-
prepared/generated information.
XIII. Supporting Statements
C. Taxpayer and Preparer Signatures: All taxpayer and
A. Use of Supporting Statements: Supporting preparer signatures on forms to be filed with the
statements are used to explain an individual line entry Division must be original signatures, affixed after the
on an official or substitute form. Unless specifically reproduction process.
authorized by this release, they may not be used to
avoid completing required lines on the official form, D. Use of Pre-Printed Label: When filing a computer-
or in lieu of a prescribed official schedule or form. prepared/generated tax return do not use any labels.
Supporting statements may not be used unless there E. Voluntarily Submitted Information: Additional
is insufficient space on the official form. It is NOT information voluntarily submitted should be on the
acceptable to submit a blank or incomplete official same size paper as the official form and attached to the
form that refers to a supporting statement and submit return following the supporting statements.
the form data entries solely on the statement.
XV.Electronic and Personal Computer Filing
B. Supporting Statements: Supporting statements shall:
For more information and specifications on filing
1. Provide details and explain entries made on the income tax returns electronically by a Tax Preparer or by
official form. a taxpayer ,see the Maryland MeF Handbook for
2. Furnish all required information in the same sequence authorized e-File providers at www.marylandtaxes.gov
as on the official form. XVI. Contact Information
3. Furnish any additional information in the order of Mail all correspondence regarding substitute forms and
appearance on the form to which it refers. related issues to:
4. Show taxpayer’s name and Social Security number When using a private delivery service (such as Fed-Ex or
(SSN) or employer identification number (EIN), as UPS), please send to:
applicable. Forms Manager
5. Be cross-referenced with the official forms they Room 208B
support. Revenue Administration Division
C. Extent of Use: You may attach supporting statements 110 Carroll Street

Revised 9/21 8

- 9 -

 Annapolis, MD 21411-0001 
                                                      
 Phone: 410-260-6395 
                                                      
 Fax: 410-260-6213 
                                                      
 E-mail: 
                                                      
 MDSOFTWAREDEVELOPERS@marylandtaxes.gov 
                                                      Revenue Administration Division 
 When using the U.S. Postal Service, please send to:  Revenue Administration Center 
 Forms Manager                                        Annapolis, Maryland 21411-0001 
 Room 208B 
 Revenue Administration Division                      410-260-7980 or 1-800-MD TAXES 
 P.O. Box 1829                                        taxhelp@marylandtaxes.gov 
 Annapolis, MD 21404-1829 
                                                      www.marylandtaxes.gov 

                                                      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 9/21                                                                                               9

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