Dependents' Information (Attach to Form 502, 505 or 515 ... 2025

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Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these. Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled.
But did you know you can claim adult dependents as well? In general, an adult that you can claim as a dependent on your tax return is either a full-time student under the age of 24, a person who is permanently and totally disabled, or a parent that you support and/or care for.
Typically, the person with whom the children live over half the year will be able to claim the dependents on their tax return. But there may be a separate legal agreement stipulating the other parent may claim the children as dependents. Sometimes multiple adult children are supporting an elderly parent.
Choose the Right Income Tax Form If you are a Maryland resident, you can file long Form 502 and 502B if your federal adjusted gross income is less than $100,000. If you lived in Maryland only part of the year, you must file Form 502. If you are a nonresident, you must file Form 505 and Form 505NR.
If you are a nonresident employed in Maryland but living in a jurisdiction that levies a local income or earnings tax on Maryland residents, file Form 515.
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People also ask

To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a student younger than 24 years old as of the end of the calendar year.
If you have children and a low tax bill, you may need IRS Form 8812 to claim all of your Child Tax Credit.

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