Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Frequently Asked Questions from Tax Professionals

1. How do I know when Maryland will decouple from federal tax law?

Maryland law generally conforms to changes to federal income tax laws, unless either of the following decoupling actions occurs:

  • If the Maryland legislature enacts new tax legislation that does not follow an amendment to the Internal Revenue Code, then decoupling will occur. The General Assembly meets every year for 90 days, from mid-January through mid-April (not including special sessions).
  • If the Comptroller of Maryland determines that the impact of an amendment to the Internal Revenue Code or Maryland income tax revenue for the fiscal year that begins during the calendar year in which the amendment is enacted will be greater than $5 million, then decoupling will automatically occur for that taxable year.

In either of these situations, we will notify you of their occurrences through special mailings, our annual Federal-State Tax Institutes and this Web site.

For information on recent decoupling actions, see Administrative Release No. 38, Decoupling from Federal Income Tax Laws.

Links for Tax Professionals FAQs
Taxpayer Assistance
Frequently Asked Questions
Tax Professionals FAQs
  q1 - How do I know when Maryland will decouple from federal tax law?
  q2 - How do I register for the annual Federal-State Tax Institutes?
  q3 - How can I arrange for a speaker to come talk to my organization?
  q4 - Where can I find Maryland tax laws and regulations?
  q5 - What is the best way to contact you when I have a technical question?
  q6 - Can I obtain Maryland forms on compact disc?
  q7 - How can I set up an electronic funds transfer?
  q8 - Where can I review recent court decisions affecting Maryland tax law?
  q9 - I'm thinking about becoming an e-file provider. How do I get started?
  q10 - How can I establish power of attorney for state tax purposes?
  q11 - Can Maryland fiduciary returns be electronically filed?
  q12 - How does Maryland monitor compliance among tax practitioners?
  q13 - If my clients electronically filed return is rejected and must be filed on paper how do I document this?
  q14 - If my client opts out of electronic filing how do I document this so that there is no penalty under the electronic filing mandate for preparers?
  q15 - How do I submit copies of other states returns with my clients electronic return?
  q16 - How do I submit required attachments with my client's electronic return?
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