Article: 50557

Overview 

If you used your personal vehicle in service of a qualified charitable organization during the tax year, you may be eligible to claim a Maryland state income tax credit by completing Form MD 502-V – Use of Vehicle for Charitable Purposes. This credit provides tax relief for qualifying mileage incurred while performing charitable work. 

Who Qualifies? 

You may claim this credit if: 

• You used your personal vehicle to perform volunteer services for an eligible charitable organization. 

• You were not fully reimbursed for the mileage. 

• The services were performed between January 1 and December 31 of the applicable tax year. 

• You are claiming standard mileage rather than including this amount in itemized deductions. 

Note: Examples include transporting supplies, delivering meals, or providing transportation to clients on behalf of a qualifying 501(c)(3) organization. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select Maryland. 

4. Click on the Credits tab. 

5. Select 502-V – Use of Vehicle for Charitable Purposes to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

 For detailed information review the Maryland Individual Income Tax instructions available here: 

• 📄 Maryland Individual Income Tax Instructions – 2024 (PDF)