We are upgrading our tax systems. Some payment and filing options will be temporarily unavailable between July 29 and August 31. Learn what's changing and what to do before the cutover.
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.
Mountain Climbers
Contact
Those interested in learning more about the Fresh Start Tax Assistance Program or the Low Income Hardship programs can call 410-260-7623 or email: lowincomeprogram@marylandcomptroller.gov. For those interested in the Offer-in-Compromise program, please email oic@marylandtaxes.gov
Learn more about the program by downloading our Fresh Start Program flyer below.
Tax Debt Assistance
Download the flyer today!
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.
Innocent Spouse
If you were granted innocent spouse relief by the IRS, you may be eligible for relief for Maryland tax purposes. The Comptroller of Maryland does not make independent innocent spouse determinations.
Innocent spouse relief may protect you from having to pay additional taxes if your spouse understated the taxes due on your joint return and you didn’t know about the errors. Innocent spouse relief is only for taxes due on your spouse's income from employment or self-employment.
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 applications for tax years 2024 or earlier will be denied. If you are seeking information about assistance programs for earlier years, we encourage you to apply for an alternative hardship program on this website.
Low-Income Programs
If you cannot afford to pay your Maryland taxes and you do not qualify for the Offer in Compromise Program, you may qualify for help through one of the Comptroller of Maryland’s Low-Income Taxpayer Programs: Hardship Relief and Low-Income Taxpayer Relief. Our Hardship relief program is designed for individuals whose income comes only from Social Security and/or pension payments, while the Low-Income Taxpayer Relief program accounts for income from any source.