Tax Debt Assistance

Welcome to the Comptroller of Maryland’s Tax Debt Assistance Programs Webpage. We know that navigating taxes can be difficult—especially during times of financial hardship. That’s why the Comptroller of Maryland offers several programs to support individuals and families who may need help meeting their state tax obligations. Whether you are working on a low or fixed income, are seeking to resolve old tax debt, or you’ve recently been incarcerated, we’re here to help.

On this page, you’ll find information about the programs we offer:

• The Low-Income Taxpayer Programs – for those who cannot afford to pay their taxes due to limited income.
• The Offer in Compromise Program – for taxpayers seeking to settle their tax debt for less than the full amount owed.
• The Fresh Start Program – for individuals who were previously incarcerated and are now rebuilding.

Each program is designed to remove barriers and make it easier for Marylanders to move forward. Keep reading to find out what you may qualify for and how to apply.

Payment Arrangements

If you are unable to pay the full amount due, you should still file a return and request a payment arrangement. (Read more about payment arrangements). We will process your return and then send you an income tax notice for the remaining balance due for nonpayment of taxes.

Payment Plan Deferment for Federal Workers

Federal employees currently on state tax payment plans who are unable to make payments due to the shutdown may request a deferment. Once the request is approved, their payment plan will be paused for the duration of the shutdown and up to 60 days after it ends. 

How to Request a Deferment

To apply, email GovShutdownRelief@marylandtaxes.gov with the following information:

• Full name
• Address
• Last 4 digits of your Social Security number
• Case number or payment plan ID

If you have questions or need additional assistance, please reach out to us at GovShutdownRelief@marylandtaxes.gov.

Contact

Those interested in learning more about the Fresh Start Tax Assistance Program, or the Low Income Hardship programs can call 410-974-2432, or email: lowincomeprogram@marylandcomptroller.gov

Please note that the Fresh Start program is available for tax years 2025 through 2029 and is therefore not currently available. The Fresh Start Program will be available beginning in late January 2026.

Offer in Compromise

The Offer in Compromise Program allows you to settle your tax debt for less than the full amount you owe. The Offer in Compromise Program is not an appeal of the taxpayer's liability but may be a legitimate option if you can't pay your full tax liability or doing so creates a financial hardship.

If you qualify for the Offer in Compromise Program and your application is accepted, your Maryland tax debt will be settled, and the Comptroller’s office will cease collections actions for the settled debts.  If you don’t qualify for relief from your tax debt with the Offer in Compromise Program, the Comptroller’s Low Income Hardship Program may be an option to provide temporary relief from collections actions.

Offer in Compromise Program

Fresh Start

The Fresh Start Tax Assistance Program provides justice–involved individuals, who were not able to file tax returns during a period of incarceration, with an opportunity to come into tax compliance. After filing their returns, they may establish a payment plan to resolve any assessed liabilities. Individuals accepted into the program may receive a waiver for any interest and penalties that accrue on unpaid income taxes in tax years 2025 - 2029.

Fresh Start Tax Payments Program (PDF)