Article: 50547
Overview
The MD – Other Subtractions screens are used to report Maryland income subtractions that are not automatically included from federal data. These subtractions reduce your Maryland taxable income to comply with state requirements.
These screens are located under the Maryland – General tab.
MD Other Subtractions
- Pension/disability payments to firemen and policemen
- Distributions of accumulated income by a fiduciary
- Profit (without regard to losses) from sale/exchange of state bonds
- Wages/salaries not allowed as an expense because of work opportunity tax credit
- Expenses for reader for the blind
- Expenses for reforestation
- Amount added to taxable income for use of official vehicle
- Adoption
- Costs of agricultural management equipment
- Payment for fire/rescue/ambulance personnel length of service award
- Value of donated farm products
- Interest/dividend income of dependent child
- Public Safety Retirement Income 55 or over
- Honorable Louis L. Goldstein volunteer fire, rescue, emergency, and police
- Unreimbursed expenses incurred by a foster parent on behalf of a foster child
- Maryland Prepaid College Trust
- Maryland Investment Plan
- ABLE Program
- Up to $2,500 per ABLE account contributor
- Amount in Federal adjusted gross income contributed by state into an investment account
- Income related to property lost by a Holocaust victim
- Expenses incurred for handrails in elevator in healthcare facility
- Payments to surviving spouse of law enforcement/firefighter
- Income from 502AE
- Amount from Solar Energy Grant Program
- Amount of the cost difference between conventional and nitrogen sewage disposal technology
- Interest income from Build America Bonds
- Gain resulting from a payment from Maryland DOT
- Qualified conservation program expenses up to $500
- Payment received as a result of a foreclosure settlement negotiated by the Maryland Attorney General
- Amount received by claimant for noneconomic damages as a result of a claim of unlawful discrimination
- Amount of student loan indebtedness discharged due to total or permanent disability or death
- Value of medals or prizes from Olympic contests
- Qualified principal residence indebtedness
- Compensation for conservation easement of real property up to $50,000
- Expenses for organ transplantation up to $10,000
- Classroom supplies up to $250
- Gain recognized from sale of property
- Subsidy value for rental expenses
MD Other Subtractions Continued
This is a separate screen and must be added individually.
- First time homebuyer savings account contribution and earnings
- Interest earned from first time homebuyer savings account
- Up to $1,000 for donations of certain disposable diapers, certain hygiene products, and certain monetary gifts to certain qualified charities
- Amount of income up to $100,000 for resident taxpayers who are at least 100 years of age at the end of the taxable year
- Ordinary and necessary expenses for State licensed cannabis businesses (Cannabis Business License Number required)
- Benefit payment to family of person killed or injured by Francis Scott Key bridge collapse
- Tuition assistance provided to a student who is an eligible dependent or surviving spouse of a fallen transportation worker
How to Add These Screens
- Open the State Taxes section in the left-hand navigation.
- Click the link I’d like to see the forms I’ve filled out or search for a form.
- Select Maryland from the state dropdown.
- Under the General tab, add the MD – Other Subtractions screen.
- Return to the same tab and add the MD – Other Subtractions Continued screen separately to ensure all available subtractions are entered.
Further Information
For more details on Maryland subtractions from income, visit:
https://services.marylandcomptroller.gov/taxes/en