Failure to follow the guidelines in this document can cause forms approvals to be delayed or forms to not be approved.

Prior to the date of publication, the information in this document was published yearly as Administrative Release 26. This publication has been renamed “Technical Bulletin No. 26 Procedures for Computer-Printed Substitute Forms,” and the content has been updated for current tax year.

I. Purpose

This release provides procedures for the approval and use of substitute income tax forms, including Non-resident Real Estate Tax forms (MW506NRS etc.) to be used in place of the income tax forms produced and distributed by the Comptroller.

II. Scope

The Comptroller will accept only those substitute forms that conform to the corresponding official forms, comply fully with the requirements set forth in this Technical Bulletin, and do not have an adverse impact on tax processing. While this release deals primarily with paper documents, it also includes other processing and filing mediums such as optical character recognition, electronic filing, etc.

This release will be updated to reflect pertinent form changes and to meet processing and/or legislative requirements.

III. Definitions - General

A. Acceptable Reproduced Form:

An exact photocopy of an original form or of an unchanged reproduction proof supplied by Maryland. A reproduction is not a substitute form but may be used subsequently as a computer-prepared substitute.

B. Computer-Generated Tax Returns:

A tax return designed and printed entirely by computer and printer on plain white paper conforming to the standards set forth in this release.

C. Computer-Prepared Substitute Form:

A pre-printed form in which the taxpayer’s tax information has been inserted by a computer, computer printer or other computer-type equipment, such as word processing equipment.

D. Data Entry Field:

All areas designated on a form for the insertion of data, such as dollar amounts, quantities, responses, checkboxes, etc.

E. Division:

The Revenue Administration Division of the Comptroller of Maryland’s Office, Revenue Administration Center, Annapolis, Maryland, 21411- 0001.

F. Graphics:

Those parts of a printed tax form that are not tax amounts or informational entries. Generally, these are line numbers, captions, shadings, instructions, special indicators, borders, rules, and strokes created by typesetting, photographics, photocomposition, etc.

G. Grid

A series of vertical and horizontal lines that serve as the framework on which the format is based. The official forms are based on a 6 x 10 grid.

H. Manually Prepared Form:

A pre-printed reproduced form on which the taxpayer’s tax information is entered by an individual using a pen, typewriter, or other non- automated equipment.

I. Printed (or Pre-Printed) Form:

A form produced using conventional printing processes, also, a printed form that has been reproduced by photocopying or similar processes.

J. Scannable Form:

Any form containing a barcode (1D or 2D) (e.g., 502, 505X, CRA, etc.).

K. Substitute Form:

A tax form (or related schedule) that differs in any way from the official version and is intended to replace the entire form that is printed and distributed by the Maryland Comptroller’s Office, Revenue Administration Division.

L. Supporting Statement (Supplemental Schedule):

A document providing detailed information to support an entry for a line(s) on an official or approved substitute form and filed with (attached to) a tax return. (A supporting statement is not a tax form and does not take the place of an official form, unless specifically permitted elsewhere in the procedure.)

IV. Definitions: Forms-Specific Terms

The following terms are used throughout this release in reference to all substitute forms:

A. 1D barcode:

A 3 of 9 barcode consisting of nine digits.

B. 2D barcode:

A PDF417 formatted two-dimensional bar code both exclusively and inclusively consisting of the taxpayer information as shown on the form.

C. Format:

The overall physical arrangement and general layout of a substitute form, as represented by the official form version.

D. Item Caption:

The textual portion of each line on the form identifying the specific data elements required.

E. Line Reference (Code):

The line numbers, letters, or alphanumeric characters used to identify each captioned line on the official forms and printed to the immediate left of each caption or data entry field.

F. Maryland Vendor Identification Number:

A unique vendor identification number (Vendor ID) assigned by the Comptroller to each vendor, including third-party licensees that (1) rebrand software or (2) otherwise modify software.

This number should be printed in every 1D.

G. Vendor code:

A unique identification number consisting of 4 positions. For example: 23-99.

The first two positions identify the tax year of the form.

The last two positions identify the Vendor.

The “Vendor Code” should be printed at the bottom left margin area on every page of every substitute form, and should be in the subject line of all email correspondences.

H. Optical Character Recognition (OCR):

A technology that turns text (handwritten or typed) into a format more easily recognizable by a computer, thereby allowing a scanned document to be searchable.

I. Overlay:

A transparent sheet or layer showing the data entry placement. An overlay is superimposed on a substitute form to confirm layout accuracy.

J. Sequence:

The numeric and logical placement order of data as reflected on the official form version. Sequence is an integral part of the total format requirement.

K. Specifications:

An exact description of the format found on the official form.

V. Message to Software Vendors and Tax Return Preparers

To change or modify any tax forms, you must follow the procedures described in this Technical Bulletin. You must get official approval before using substitute forms. The Comptroller will identify and contact tax return preparers using unapproved forms which do not conform to this procedure, and which impede return processing. The Comptroller will reject unapproved forms filed by taxpayers and will notify the taxpayer that the return has been rejected because the form was not approved.

VI. Highlights of Permitted Changes and Requirements

A. Things you may do to Maryland tax forms to make them suitable for use as substitute tax forms without prior approval:

1. You may photocopy a limited quantity (no more than 10 copies) of the tax forms from the Comptroller’s website or the official version and use them instead of the official ones. All photocopies must be clean and properly aligned with a clear, unmarked bar code in the upper right- corner on all pages of the form and the exact same size as the original.

2. You may reproduce any current tax form as cut sheets, snap-sets, and marginally punched, pin-fed forms, if you use an official Division version or one from the Comptroller’s website.

3. You may adjust the graphics on specified areas of printed forms to allow for computer or word processor printed entries. Only the areas listed in this release may be adjusted without specific prior approval.

4. You may computer-generate any Maryland income tax form on plain white paper, but only as exact textual and graphic reproductions of the official Maryland forms. These returns may be filled in by a computer or word processor, but the forms themselves must be printed exactly like the official versions.

5. You may fill in official forms using computer or word processing equipment. Official forms are designed for a vertical spacing of six lines to the inch, with money amount columns wide enough to allow for the computer printing of twelve characters.

B. Things you cannot do to Maryland tax forms to make them suitable for use as substitute tax forms:

1. You cannot, without prior approval by the Division, change any Maryland tax form, or use your own unapproved version, unless specifically permitted by this release.

2. You cannot adjust any of the graphics on any scannable form (except in those areas specified in this release) without prior approval from the Division.

3. You cannot reproduce Maryland forms with barcodes and / or scanlines as photocopies or carbon copies for use as substitute forms. Only the original or approved substitute versions are acceptable for filing with Maryland because of the use in critical Maryland programs that require OCR- scannable documents.

4. Except as provided in this release, you cannot leave a line on the tax form blank when you have attached a supporting statement that applies to that line on the form.

5. You cannot use your own pre-printed label on tax returns filed with Maryland.

VII. Approval

A. Basic Requirements:

Software vendors and tax return preparers who want to file substitute tax forms must develop such substitutes using these guidelines. These substitutes, unless excepted by this release, must be approved by the Division. All entities intending to file substitute forms must submit a signed Income Tax Letter of Intent (LOI) by October 31.

B. Requests for Approval:

The Division will not approve a substitute form until the final version of the official form has been published. Please propose your substitute only after you have examined the final version of the official form.

The Division may release advance proof copies of selected major tax forms for the convenience of software vendors. Advance proof copies are subject to further changes before their release as a final, official form. If an advance proof is used as the basis for a substitute form, you will be responsible for subsequently updating your final forms to conform with the final, official version before submitting them for approval.

From one filing period to the next, a change in law or a change in internal need (processing, audit, compliance, etc.) may change the allowable limits for altering the official form.

Requesting approval of substitute forms is a two-step process.

1. Submit PDF Review samples.

To have proposed substitute forms approved, vendors may submit PDF copies of one blank and four variable data samples of a proposed substitute form. The blank and corresponding data samples should be in one PDF file. PDF samples should be submitted to: MDSOFTWAREDEVELOPERS@marylandtaxes.gov

a. The subject line must contain your Maryland vendor number, the words “PDF Review,” and the date of submission (e.g., VENDOR 99: PDF Review 07/01/YY). If you have a question regarding a resubmission, be sure to put “Question” in the subject line along with the other required information.

b. The body of the email must list the proposed form(s) (those attached to the email) and contain the vendor’s contact information.

c. The file name for the PDFs must follow this naming convention: Maryland vendor ID number, form number, 2-digit year of form, date of submission and submission number. For example, “99_502_23_110123_sub1” denotes that Vendor 99 is submitting the 2023 Form 502 on 11/01/23. It is the first submission.

d. Do not put more than one form type in each PDF file. Forms that can be used with more than one type of return should be submitted only once for approval, regardless of how many different tax returns they are associated with.

NOTE: If your firm produces different product lines, each product line must be approved separately.

Once the PDF has been reviewed, the Division will notify the vendor that the form either Accepted or Not Accepted. If “Accepted,” the vendor must then submit a hard copy with accompanying data samples, which will be used to create a template for scanning. (See mailing address below in Section XVII.) If “Not Accepted,” the Division will notify the vendor of the required changes. Vendor then may resubmit PDF samples for another review..

2.Submit hard copies.

A hard copy submission must have a brightly colored coversheet. Include two blank copies and two sets of four different test scenarios (using different names/FEIN/ SSN/ Addresses).

Hard copy samples should be accompanied by a statement listing the form number of each substitute requested for approval and notification/explanation for any bulleted field not represented for testing

It is recommended that a hard copy form submission be sent using a courier service such as FedEx or DHL. Hard copy submissions sent by courier should be sent to:

Forms Manager Room 208B
110 Carroll Street
Annapolis, MD 21411-0001

If using regular mail through the USPS hard copy form submissions should be sent to:

Forms Manager
P.O. Box 1829
Annapolis, MD 21404-1829

The Division will use the hard copies to create templates for scanning. Failure to submit the correct number of samples or varying data, or to send the latest PDF reviewed submission (if submitted) will result in a rejection of your hard copy submission.

NOTE: Forms must be approved for live production before hard copies are sent.

The Division does not review or approve the logic of specific software programs, nor confirm the calculations entered on forms output from programs submitted for approval. The accuracy of the program itself remains the responsibility of the software developer, distributor, and user. The Division is primarily concerned with the pre-filing quality review of the final forms output, produced by whatever means, that it is expected to process.

Submissions with 2D Barcodes: All forms that your company will reproduce with a 2D barcode must be submitted with the 2D barcode for Division approval.

Submission by Series: All forms selected on the LOI must be submitted together by series. No approvals will be given until the entire series is received.

Submissions not Requiring Approval: Official forms not containing a barcode or scanline (non-scannable forms) do not have to be submitted for approval. However, if submitted, these forms will be reviewed. NOTE: You must include your Maryland Vendor ID in the bottom left corner of all non- scannable forms.

If you are unable to meet any of these requirements please contact us at: MDSOFTWAREDEVELOPERS@marylandtaxes.gov

C. Deadlines for Proposed Substitute Forms:

Proposed substitute forms should be sent to the email address listed in Subsection B.4 of this section by December 1st. This allows adequate time for the analysis and response and permits revision of internal documentation to reflect the substitute is acceptable. Forms submitted after December 1st may experience extended delays. Forms for the upcoming season will not be reviewed after January 31st.

D. Forms Approval/Non-Approval:

As part of the form approval process, the Division will review all income tax forms received. The Division will send notification of approval/non-approval by e-mail. Approval notification may contain qualifications for use of the substitutes. Non-approval notification will specify the changes required for approval and will require resubmission.

E. Duration of Approval:

Approvals are valid for only one calendar year (January through December).

In general, each new filing season requires new approval, even if the official form does not change. However, if you received written approval of a previous tax year computergenerated form, you must continue to use that version for filing that form in subsequent tax years. (i.e. an approved 2017 tax form may be filed in 2018 or 2019, etc.)

If you resubmit a form that had previously been approved, the prior approval is considered revoked. The new form must go through the approval process.

Vendor Creation/Revision Dates must be updated and present on the footer of the form every time a form is submitted for approval. The vendor creation/revision date must remain present in production.

F. Requested Copies:

You may be asked to send to the Division additional copies of each approved form. The copies will be used to notify the various processing units of the Division that your substitute forms are approved. The requested forms should be assembled in sets. A set includes a return with the related schedules and forms in the order they will be filed.

G. Responsibility of Software Vendor to Inform Customers of Additional Requirements:

After a substitute forms package, or a software output program to print substitute forms, is approved, the originator (designer or distributor) must provide each client with the additional Maryland tax form requirements for continuing acceptability. Examples of additional requirements include the use of prescribed print paper, font-size legibility, and collections requirements stated in the instructions for the official Maryland tax forms, completion of documents, etc.

H. Forms Approval Number:

The Division will assign a unique forms approval number to each substitute form.

1. This number should be printed at the bottom left margin area on every page of every approved substitute form that does not have a 1D barcode.

2. If used, the forms approval number consists of 4 positions in the following configuration: 20-49.

a. The first two positions identify the tax year of the form.

b. The next two positions identify the vendor.

I. Vendor Release:

Vendors should not release their package prior to receiving approval from the Division. If it is absolutely necessary to release their package prior to receiving approval, the program shall print “FORM PENDING APPROVAL - DO NOT FILE” on the return in bold print. Vendors shall advise their customers that those forms are not to be submitted to the Division or released to clients by practitioners. Vendors shall advise their customers as to when they can expect an update to print the correct, approved form.

VIII. General Guidelines

A. Official Form is the Standard:

Because a substitute form is a variation from the official form, you should know the requirements of the official form for the year of use before you attempt to modify it to meet your needs.

B. Design:

Each form must follow the design of the official form as to format, arrangement, item caption, line numbers, line references, and data sequence, except as provided in Subsection C of this section.

C. Barcodes:

1. 1D Barcode

The Division uses bar codes on scannable tax return forms. Each vendor will be assigned a 3 of 9 barcode consisting of nine digits. The format is as follows:

a. Digit start code (*)

b. Digit year (e.g. 21) (for CRA, use revision year)

c. Digit form number (e.g. CRA, EL101, 500, 502, 504, 505, 508, 510, 511, 515, and 588)

d. 1 Digit form version

A – 502AC, 504 Sch A B – EL102B and 502B

C – MW508CR, 502CR, 504CR, and 510C

D – 500D, 504D and 510D

E – 500E, 504E and 510E

J – 502INJ

K – Sch K-1 (504) and Sch K-1 (510)

N – 500DM, 504NR, 504NBD and 505NR R – 502R S – 502SU and 505SU T – 502TP

U – 500UP, 502UP and 504UP V – 502V W – 502AE

X – 502X and 505X Z – 502S

* For all other forms enter zero (0)

1 Digit page – starting at 0 (e.g. page 1 should read 0)

2 Digit vendor code (assigned) 1 Digit stop code (*)

The bar code must be placed in the upper right- corner of the form with the left edge of the barcode no more than 4.25 inches from the right edge of the form. The bar code shall be 3” x ½” with at least ¼ inch of whitespace around the barcode. Secondary substitute vendors who are unable to meet these requirements must follow Section VI, Part J as if they do not have a 1D barcode.

2. 2D Barcodes

The Division implemented processing using 2D-barcode technology, following the standards developed jointly by the Federation of Tax Administrators (FTA) and the National Association of Computerized Tax Preparers (NACTP). The barcode will contain data from the tax return only. If a software developer does not support 2D barcodes, then the area reserved for the barcode must be left blank.

The following forms may be used for 2D barcode technology: 500, 500D, 500E, 502,502B, 502CR, 504, 504D, 504E, 505, 510, 510C, 510D, 510E, 515, and 588 and PV. Data from Form 504NR will be included in the 504 2D barcode.

In certain situations, more than one 502CR may be required for a taxpayer claiming a credit for taxes paid to another state (Form 502CR, Part A). In these instances, the 2D barcode will be printed on each 502CR.

The Division uses the PDF417 format for 2D Barcoding and will read the barcodes at 200DPI. To accomplish the highest possible read rate, the X dimension of the barcode must be at least 15 mils. The barcode must be placed directly beneath the 1D barcode with at least ¼ inch of white space around the barcode.

Certain words normally abbreviated in an address must be spelled out, or the barcode will fail validation. These words are: Saint instead of ST; Mount instead of MT; Fort instead of FT.

Line by line specifications for data to be included in the barcode can be obtained on the software developer’s page under Tax Professionals on our web site at www.marylandtaxes.gov

Forms with 2D barcodes will be reviewed and approved in accordance with the procedures set forth in this release. The data in the 2D barcode must be the exact data that appears on the form.

For software that allows the user to turn the 2D barcode ON and OFF, the default must initially be set to ON.

D. Vertical Alignment of Amount Fields:

1. When a form is to be computer-prepared, you must remove the vertical line in the amount field that separates dollars from cents. When a form is to be computer-generated, vertically align the amount entry fields where possible. Amount fields should be rounded off to whole dollars.

2. Do not print decimal points or use commas in amount fields, and do not use parentheses to indicate negative amounts. Do not enter words such as “none” or “zero” and do not draw a line to indicate no entry.

3. All data is to be entered in the designated field.

4. When a form is to be manually prepared (handwritten), the amount field must have a vertical line or other type of indicator in the amount field to separate dollars from cents if the official form has a vertical line. The cents column must be at least 1/8th inch wide.

E. Horizontal and Vertical Lines in Data Fields:

1. Horizontal lines must be present within the address block of computergenerated returns.

2. No other vertical or horizontal lines may be used within a data field. (Social Security number would be printed as 123456789, dates would be printed as mmddyy and telephone numbers as 8001234567.)

3. Data entered in these fields must not touch any horizontal or vertical lines.

F. Preparer Information and Signature Area:

1. On Maryland tax returns, the “signature of preparer other than taxpayer” may not be rearranged or relocated. You may, however, add three extra lines to the address area of the preparer without prior approval as long as sufficient space remains at the top of the form.

G. Assembling Forms:

When filing a return (i.e. Form 502), the return and documents must be arranged in this order as they may apply:

1. The tax return.

2. Schedules.

3. Supporting statements.

H. Name and Identification Number

Enter the taxpayer’s name and identification number (SS# or FEIN) at the top of each page of any multiple page form. The identification number field must be numeric only. Do not hide or mask the SSN or FEIN in any way. If you truncate a tax identification number (TTIN) on the taxpayers copy that copy must be clearly watermarked “Do Not File”.

I. Test Sample Data

See Appendix A for test sample data required.

IX. Physical Aspects and Requirements: Paper

A. Paper Content:

The paper must be:

1. Chemical wood writing paper that is equal to or better than the quality used for the official form.

2. At least 18 pound (17” x 22”, 500 sheets).

3. At least 45 pound (25” x 38”, 500 sheets).

B. Paper Prohibited:

Carbon paper and carbon- bonded paper may not be used for substitute forms filed with the Division.

C. Paper with Chemical Transfer Properties:

Chemical transfer paper may be used subject to the following:

1. Each ply within the chemical transfer set of forms must be labeled.

2. Only the top ply (ply one and white in color), the one which contains chemical on the back only (coated back), may be filed with the state. For example, a set containing three plies would be constructed as follows: ply one (coated back), “State Return, File with Maryland Revenue Administration Division”; ply two (coated front and back), “taxpayer’s copy”; and ply three (coated front), “preparer’s copy.”

3. The file designation “State Return, File with Maryland Revenue Administration Division,” for ply one must be printed in the bottom right margin (just below the last line of the form) in 12-point, bold-face type. It is not mandatory, but recommended, that the file designation “State Return, File with Maryland Revenue Administration Division” be printed in a contrasting ink for visual emphasis.

D. Paper and Ink Color:

We prefer that the colors of the ink and paper substantially duplicate those of the original form. You may print your substitute in black ink on white paper.

E. Page Size:

Substitute or reproduced forms and computer-prepared/generated substitutes must be the same size as the official form (8½” x 11” unless specified otherwise) exclusive of pin- feed holes. The stock must be at least .003 inch thick.

X. Physical Aspects and requirements: Printing

A. Printing Medium:

The private printing of all substitute tax forms must be by conventional printing processes, computer graphics, or similar reproduction processes.

B. Legibility:

1. All forms must be legible for printing and reproduction and for scanning data entries. The Division reserves the right to reject those that are unreadable by our scanners.

2. The ink and printing method used must ensure that no part of a form (including text, graphics, data entries, etc.) or any subsequent copies or reproductions made from an approved master develops “smears” or similar quality deterioration.

3. Data entries must be placed to hover above vertical lines and must not touch any part of the checkboxes.

C. Type Font:

Most Maryland tax forms are printed using “Verdana” as the basic type font. We request that you use Verdana, Helvetica or Courier font for instructions or item captions when creating any substitute forms. Character size should be as close as possible to the official form. Characters in data fields should be printed in courier font or in any other monospaced font, no smaller than 12 characters per inch.

D. Print Spacing:

Spacing, both horizontal and vertical, should be as close to the official form as possible. It is acceptable to use either single- or double-spaced printing.

E. Title Area Changes:

To allow a larger top margin for marginal printing and more lines per page (see Section X of this release), the title line(s) for all substitute forms (not including the form’s year designation), may be photographically reduced by 40 percent or reset as one line of type. When reset as one line, the type size may be no smaller than 14-point. You may omit all reference to instructions in the form’s title area. The form’s year designation must be the same size as on the official form.

F. Printing:

It is acceptable to use either single- or double-spaced printing.

G. Photocopy Equipment:

The Division does not approve the specific equipment or process used in reproducing the official forms but requires only that the reproduced forms satisfy the conditions stated in this documentation.

H. Reproductions:

Reproductions of official forms and substitute forms that do not meet the requirements of this release may not be used.

I. Removal of Instructions:

You may remove all references to instructions. No prior approval is needed.

Xi. Physical Aspects and Requirements: Margins

A. Margin Size:

1. The format of a reproduced tax return when printed on the page must have margins on all sides at least as large as the margins on the official form. This allows room for Division employees to make necessary entries on the form during processing.

2. A one-half inch margin must be maintained across the top, bottom, and both sides (exclusive of any pin-feed holes) of all computer-generated tax returns. The margin area is also used by the Division employees to make necessary entries on the form during processing.

3. The marginal, perforated strips containing the pin-feed holes must be removed from all forms prior to filing with the Division.

B. Margin Printing:

1. Non-Tax Material Allowed in Limited Areas

a. With the exception of scannable tax return forms, you may print your logo, company or firm name, identifying and collation symbols, etc., in the left half of the bottom margin.

b. You may not print in the top half of the left margin of the tax return form. The Division uses this area to imprint a documentation locator number for each return.

2. Prior Approval Not Required

Prior approval is not required for the margin printing allowed in Paragraph 1 of this subsection, when printed on an official form, on a photocopy of an official form, or on an unchanged Division reproduction proof.

3. Prior Approval Required

The margin printing allowed in Paragraph 1 of this subsection is also the guide for preparing acceptable substitute forms. There is no exception to the requirement that no printing is allowed in the top half of the left margin of the tax return form. Unauthorized Barcodes are not allowed in the margins.

XII. Software Vendor Testing and Submission Requirements

After successful completion of testing and approval from COM for any form, the software vendor must ensure that the form is not altered in any way (i.e., addition or removal of text or barcodes).

If any form modifications are necessary, the form must be resubmitted for testing and approval with the COM. This applies to all electronic and paper forms that require testing and approval with COM. The software vendor understands that if forms are submitted to COM with unapproved modifications, that the software vendor is responsible for, COM will reject the form. Additionally, for repeated occurrences, COM reserves the right to withdraw approval for the software vendor to file that particular form for the current filing year. The agency understands that software vendors can’t always control modifications that their customers make to forms, particularly paper forms, and software vendors will not be held responsible for these changes.

XIII. Required Preparation of Forms

A. Completely Fill In Lines:

You must completely fill in all the specified numbered or referenced lines as they appear on the official forms on computer-prepared or generated forms (not just the totals, but all the items that make up the totals as well) before attaching any supporting statement. See Section XII for exception.

B. Maryland Processing of Forms:

The Division processes the return based on information entered on the official forms or approved substitutes. Refer to attachments only as required by law. When you fail to complete all the pertinent lines on the official forms, tax examiners are forced to locate the information on your attachment and write it on the proper line of the official form. This timeconsuming process causes delays in processing the return, increases the error potential of the return, both in interpretation as well as transcription, and delays the issuance of any refund.

C. Notification to Software Vendors and Tax Preparers:

The Division will notify preparers who fail to meet the requirements for acceptable substitute forms. If unapproved forms are filed, the Comptroller will reject the return, and notify the taxpayer that the return was rejected because the form was not approved.

XIV. Exceptions to Line Completion Requirements

A. Zero Entries:

Fields that do not require an entry must be left blank. Do not enter 0, N/A or NONE. Exceptions are initial income lines (FAGI or Federal Taxable Income) and total lines that have previous positive or negative entries equaling zero. Entering 0 is acceptable in these circumstances.

B. Lines Captioned “Other” (All Forms):

It is not necessary to fill in every numbered or referenced line of tax forms when the line caption calls for “Other”, “Other (itemize)”, “Other (specify)”, “Other (attach schedule)”, etc. Examples of this exception are lines 5 and 24, of Maryland Form 502.

You may use a supporting statement and enter only the total amounts on these lines of the official form. However, we prefer that you use the space on the official form.

XV. Supporting Statements

A. Use of Supporting Statements:

Supporting statements are used to explain an individual line entry on an official or substitute form. Unless specifically authorized by this release, they may not be used to avoid completing required lines on the official form, or in lieu of a prescribed official schedule or form. Supporting statements may not be used unless there is insufficient space on the official form. It is NOT acceptable to submit a blank or incomplete official form that refers to a supporting statement and submit the form data entries solely on the statement.

B. Supporting Statements:

Supporting statements shall:

1. Provide details and explain entries made on the official form.

2. Furnish all required information in the same sequence as on the official form.

3. Furnish any additional information in the order of appearance on the form to which it refers.

4. Show taxpayer’s name and Social Security number (SSN) or employer identification number (EIN), as applicable.

5. Be cross-referenced with the official forms they support.

C. Extent of Use:

You may attach supporting statements to explain or support any line item on an official or approved substitute form.

D. Assemblage:

For filing purposes, supporting statements are not attached directly to their related forms. Rather, all supporting statements are assembled in the same sequence as the forms they support; they are then placed at the back of the form package, after the lettered and numbered forms.

E. Multiple Supporting Statements:

Each supporting statement for a numbered or lettered form must be on a separate page. Each page should be the size of the form it supports, or it may be 8 1/2” x 11”.

F. Supporting Statement Form Approval:

The Division does not approve specific supporting statements. The taxpayer or the tax practitioner must meet the needs as they arise, using the guidelines in this release.

XVI. Electronic and Personal Computer Filing

A. Filing Substitute Forms:

Follow the same instructions as for filing official forms. These instructions are in the taxpayer’s tax package, or in the related form instructions.

B. Combination of Manually Prepared and Computer-Prepared/Generated Forms.

The Division will accept combinations of manually prepared and computerprepared/generated information.

C. Taxpayer and Preparer Signatures:

All taxpayer and preparer signatures on forms to be filed with the Division must be original signatures, affixed after the reproduction process.

D. Use of Pre-Printed Label:

When filing a computer- prepared/generated tax return do not use any labels.

E. Voluntarily Submitted Information:

Additional information voluntarily submitted should be on the same size paper as the official form and attached to the return following the supporting statements.

For more information and specifications on filing income tax returns electronically by a Tax Preparer or by a taxpayer, see the Maryland MeF Handbook for authorized e-File providers at www.marylandtaxes.gov.

XVII. Contact Information

Mail all correspondence regarding substitute forms and related issues to:

When using a private delivery service (such as Fed-Ex or UPS), please send to:

Forms Manager Room 208B
Revenue Administration Division 110 Carroll Street
Annapolis, MD 21411-0001
Phone: 410-260-6395 Fax: 410-260-6213

E-mail: MDSOFTWAREDEVELOPERS@marylandtaxes.gov

When using the U.S. Postal Service, please send to:

Forms Manager Room 208B
Revenue Administration Division
P.O.Box 1829 Annapolis, MD 21411-0001
Phone: 410-260-6395
Fax: 410-260-6213