Comptroller of Maryland
Maryland Taxes
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Overpayment of Estimated Taxes

If you are due a refund when you file your individual income tax return, you may apply all or part of the overpayment to the estimated tax you owe for the following year.

If the applied overpayment equals or exceeds the estimated tax liability for the first quarter payment, you are not required to file the declaration for that quarter. If the overpayment applied is less than the estimated tax due, you should file the declaration and pay the balance of the first installment.

You can submit your remaining payments using your preprinted vouchers, or Form 502D - Personal Declaration of Estimated Income Tax. If you need more vouchers, please contact us by phone at 410-260-7980 from Central Maryland or toll-free 1-800-MD TAXES from elsewhere. You can also contact us by e-mail at

Links for Estimated Tax Payments
Individual Tax Types
Income Tax
Payment Information
Estimated Tax Payments
  Estimated Tax Payment Amounts
  Estimated Tax Due Dates
  Paying Tax on Gambling Winnings
  Overpayment of Estimated Taxes
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