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Frequently Asked Questions About Income Tax

30.  Who may claim the law enforcement subtraction modification?

Beginning January 1, 2016, “law enforcement officers” can claim an income tax subtraction modification for the first $5,000 of income earned if:

1.) The law enforcement officer resides and works in the same political subdivision; and
2.) The crime rate in the political subdivision exceeds the State’s crime rate.

A “law enforcement officer” is an individual who is authorized in his or her official capacity to make arrests and is a member of a law enforcement agency, including officers serving under a probationary status or at the pleasure of the appointing authority of a county or municipal corporation.  Federal law enforcement officers do not qualify for the subtraction modification.

Do I qualify for the law enforcement subtraction modification?

To claim the subtraction you must work and reside in a political subdivision that has a crime rate exceeding the State’s crime rate.  If you are a Federal law enforcement officer or a State law enforcement officer, you do not qualify for the subtraction modification.

Below is a list of taxpayers eligible for the subtraction:

I am a Law Enforcement 
Officer with:
I live in: Can I claim the subtraction modification?
Baltimore City Police Baltimore City Yes
Baltimore City Sheriff Baltimore City Yes
Baltimore County Police Baltimore County Yes
Baltimore County Sheriff Baltimore County Yes
Cecil County Sheriff Cecil County Yes
Prince George’s County Police Prince George’s County Yes
Prince George’s County Sheriff Prince George’s County Yes
Wicomico County Sheriff Wicomico County Yes
Cumberland Police Cumberland Yes
Annapolis Police Annapolis Yes
Federalsburg Police Federalsburg Yes
Westminster Police Westminster Yes
Elkton Police Elkton Yes
La Plata Police La Plata Yes
Cambridge Police Cambridge Yes
Brunswick Police Brunswick Yes
Aberdeen Police Aberdeen Yes
Bladensburg Police Bladensburg Yes
Capitol Heights Police Capitol Heights Yes
District Heights Police District Heights Yes
Edmonston Police Edmonston Yes
Fairmount Heights Police Fairmount Heights Yes
Forest Heights Police Forest Heights Yes
Hyattsville Police Hyattsville Yes
Landover Hills Police Landover Hills Yes
Laurel Police Laurel (Prince George’s County) Yes
Morningside Police Morningside Yes
New Carrollton Police New Carrollton Yes
Seat Pleasant Police Seat Pleasant Yes
Upper Marlboro Police Upper Marlboro Yes
Riverdale Park Police Riverdale Park Yes
Princess Anne Police Princess Anne Yes
Easton Police Easton Yes
St. Michaels Police St. Michaels Yes
Trappe Police Trappe Yes
Hagerstown Police Hagerstown Yes
Delmar Police Delmar Yes
Salisbury City Salisbury City Yes
Ocean City Police Ocean City Yes
Pocomoke City Police Pocomoke City Yes

If you do not fit into one of the above categories, you are not eligible for the subtraction.

A law enforcement officer may claim the subtraction, if applicable, by reporting it on Form 502 and Form 502SU.


Links for Income Tax FAQs
Individual Tax Types
Income Tax
Tax Information
Frequently Asked Questions
Income Tax FAQs
  q1 - Do I have to file a Maryland income tax return?
  q2 - How can I file electronically?
  q3 - Is there a tax break for two-income families?
  q4 - What if I live in Maryland but commute to work in Delaware?
  q5 - What if I made a mistake on my return. How do I correct it?
  q6 - Does Maryland offer a tax break for child care expenses?
  q7 - What if I live in Maryland and work in Washington, D.C.?
  q8 - Can I put the full amount of the earned income credit from my federal return on Form 502 or Form 505?
  q9 - I am retired from the federal government. Can I have state tax withheld from my pension?
  q10 - What is the local income tax?
  q11 - Does Maryland have any tax checkoffs?
  q12 - Why didn't I get credit for taxes I paid to another state?
  q13 - I am a part-year resident of Maryland and I want to use another method for allocating my itemized deductions. What do I do?
  q14 - Should I use the pre-printed address label on my Maryland tax return?
  q15 - How can I check on my income tax refund?
  q16 - Who should pay estimated taxes?
  q17 - When should I file my estimated tax?
  q18 - Can I pay my personal income tax liability with a credit card?
  q19 - How do I make a payment arrangement?
  q20 - Why did I receive an assessment stating I owe Maryland tax, but I never lived in Maryland?
  q21 - Who is considered a nonresident for Maryland tax purposes?
  q22 - Is there a tax break for contributions I make to College Savings Plans of Maryland?
  q23 - I received a 1099G form recently. What is this form all about?
  q24 - Why do I have to pay a fee when using my credit card to pay my taxes?
  q25 - How can I get a copy of my Maryland tax return?
  q26 - How can I change my tax return after I've already filed?
  q27 - How can I establish power of attorney for state tax purposes?
  q28 - Do I have to add back on my Maryland return the contributions that I make to a flexible spending account that I set up with my employer for medical expenses?
  q29 - Can same-sex couples who are legally married in another state file a joint return tax return in Maryland?
  q30 - Who may claim the law enforcement subtraction modification?
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