Md form 202 2025

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A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived from tangible property, real or personal, permanently located in Maryland (whether received directly or from a fiduciary) and on income from a business, trade, profession or occupation carried on in Maryland
The Maryland (MD) state sales tax rate is currently 6%. Sales tax is not collected at the local level (city, county, or ZIP code) in the state.
Maryland Form 202 is a tax return form for filing a Maryland state income tax return. It is required to be filed by all Maryland residents who have earned income in the state during the tax year.
The law requires that you complete an Employees Withholding Allowance Certificate so that your employer, the state of Maryland, can withhold federal and state income tax from your pay. The State of Maryland has a form that includes both the federal and state withholdings on the same form.
Maryland also has a 6.00 percent state sales tax rate and does not have local sales taxes. Maryland has a 0.95 percent effective property tax rate on owner-occupied housing value.
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Maryland grants a credit for sales tax paid to another state up to the amount of Marylands six (6%) percent sales and use tax liability.
Knowing which items are exempt from Maryland sales tax can save you money and help you avoid compliance issues. Key exemptions include groceries, prescription medications, and certain utilities, while digital goods and prepared foods remain taxable.

maryland form 202 sales and use tax