2015
Maryland MeF Test
Package for Authorized
e-File Providers
for Individual Resident and
Nonresident Income Tax Returns
October 2015
Revenue Administration Division
Annapolis, MD 21411-0001
Peter Franchot, Comptroller
What is Modernized e-File
The Modernized (MeF) system is an internet-based Federal/State electronic filing
platform. MeF uses the widely accepted Extensible Markup Language (XML) format.
New for Tax Year 2015
 All individual income tax returns are due April 18, 2016
 Carroll County local tax rate decreased from .0304 to .0303
 Checkbox 1e description change – Investment income limit increased from $3350
to $3400
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Form 502 – New line 31 Local Tax Credit
New contribution – Fair Campaign Financing Fund for 502, 505, 502X and 505X
Form 502 – calculation for REIC increased from 25% TO 25.5%
Pension exclusion increased from $29,000 to $29,200
Subtraction code ‘v’ replaced by va and vb, va maximum credit $4000, maximum
credit for subtraction code vb $3500 for single taxpayers and $7000 for joint filers
on Form 502SU and 505SU
 Form 502CR Part E Long Term Care Credit changed from $370 to $380 for age 40
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or less
Form 502CR – 3 new Parts, Part H Community Investment Tax Credit, Part I
Endow Maryland Tax Credit and Part K – Local Income Tax Credit
Form 502CR – New Part A expanded for local tax calculation
 Limit for Subtraction code ‘vb’ maximum credit $3,500 for single filers and
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$7,000 for joint filers on Form 502SU and Form 505SU
Limit for Military subtraction code ‘u’ for 65 and over increased to $10,000
Form 502V mileage rate increased from 56 cents to 57.5 cents
New designation of refund to savings bond account(s) – See Form 588
Form 505 and 505X - EIC/REIC no longer allowed for non-residents
 Form 505 – has 2 new fields - Maryland County and Incorporated City, Town or
Special Area where the taxpayer was employed
 Form 500CR Part V – Electric Vehicle Recharging Equipment Tax Credit replaced
by Endow Maryland Tax Credit
 New requirement for certification on Qualified Vehicle Tax Credit on Form
500CR
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 Form Maryland Schedule K-1 (510) – Vehicle Recharging replaced by Endow
Maryland Tax Credit
 New Power of Attorney form, Form 548 - Full Power of Attorney and Form 548P
– Partial Power of Attorney (will no longer allow use of Federal Form 2848)
 Form 502X – New field, line 11a, Local Tax Credit calculation
 New Form 1099-MISC
Contact information for e-File Help Desk
Web site
www.marylandtaxes.com
Email
efil@comp.state.md.us
Telephone number
410-260-7753
Fax number
410-974-2274
Authorized e-File providers needing assistance may contact the Maryland e-File
Help Desk anytime by telephone, Monday through Friday, between 8:00 a.m. and
5:00 p.m. E.S.T.
The Comptroller’s Web site contains downloadable state forms and other
information for Individual Resident and Nonresident income tax returns.
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Publications
The following publications are available for your assistance and may be printed or
downloaded from our website at www.marylandtaxes.com:

Maryland MeF Handbook for Authorized e-File Providers, Test Package,
Schemas and Business Rules

Maryland Individual Resident and Nonresident instruction booklets

Maryland Amended Individual Income Tax Forms (502X and 505X) and
instructions
Basic and Comprehensive Software Designations
Maryland designates Software Vendors’ Maryland products as either Basic or
Comprehensive.
The Comprehensive designation will be given to those companies who support all
electronic forms, binary (PDF) attachments and Amended Returns. All others will be given
the Basic designation. These designations will help tax professionals and taxpayers
determine which software best fits their needs.
The Comptroller’s Web site (www.marylandtaxes.com) maintains a current list of software
vendors for each designation and where they are in the testing/approval process.
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Maryland Supports Amended Returns Electronically
Maryland supports electronic filing of Amended Individual (Forms 502X and 505X) for
returns which have already been filed and processed. We do not support financial
transactions with an Amended return. See the Comptroller’s Web site for detailed
information, schemas, business rules and Amended instructions for Forms 502X and 505X.
Who Must Test
Software companies must contact the e-File Help Desk before submitting their first test
returns. The Maryland e-File program requires all tax software developers and
transmitters to perform successful testing before being approved for tax year 2015.
Testing will coincide with IRS ATS.
What Can Be Transmitted Electronically
The Maryland e-File return consists of XML data and supporting PDF documents.
Software Developers are encouraged but not required to support all forms and
PDFs.
A form with an asterisk (*) is considered required. All other forms are optional at
the discretion of the software developer including binary attachments (PDFs).
Below is a list of electronic Maryland forms
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Form 502* Full and Part-Year Maryland Resident Income Tax Return
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Form 505 Full and Part-Year Maryland Nonresident Income Tax Return
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Form 505NR Maryland Nonresident Income Tax Calculation (505 only)
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Form 502CR Income Tax Credits for Individuals
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Form 502UP Underpayment of Estimated Maryland Income Tax by
Individuals
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Form 502INJ Injured Spouse Claim
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Form 1099G/MD Unemployment Compensation
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Form 502SU Maryland Subtractions from Income (502 only)
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Form 505SU Maryland Subtractions from Income (505 only)
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Form 502B Maryland Dependents Information
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Form 588 Direct Deposit of Maryland Refund to More than One Account
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Form Maryland Schedule K-1 (510) PTE Entity Member Information
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Form 500CR Maryland Business Income Tax Credit
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Form 502S Maryland Sustainable Communities Tax Credit
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Form 500DM Maryland Decoupling Modification
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Form 502V Use of Vehicle for Charitable Purposes
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Form 502X Maryland Amended Resident Income Tax Return
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Form 505X Maryland Amended Nonresident Income Tax Return
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Accepted Federal Forms
The following forms can be filed depending on the type of Maryland filing
submitted:
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Form W-2 Wage and Tax Statement
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Form W2-G Statement for Certain Gambling Winnings
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Form 1099R Retirement Distributions
Additional Documents
Additional documents that MeF e-File software must generate:
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Form EL101 – e-File Declaration for Electronic Filing
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Form EL102 – Income Tax Payment For Electronic Filers
Binary Attachments (PDFs)
Binary attachments (PDFs) are important. Most tax credits have required
supporting documentation and certifications that must be attached with the
Maryland return. The Reference Document ID attribute should link the attachment
to the appropriate location on the return.
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General Information
Maryland Individual Resident and Nonresident income tax returns are due April 18, 2016.
If filing a return for a fiscal year, the due date is the 15th day of the fourth month following
the close of the fiscal year. If any due date falls on a Saturday, Sunday or legal holiday,
the return is due the next business day.
If the return is timely filed electronically, the taxpayer can choose a debit date up to April
30, 2016. Payments made by check, money order or other methods are due by April 18,
2016. An electronic payment for a return filed after April 18 is due the date of
submission.
Testing
The Maryland MeF program requires all tax software developers and transmitters
to test for accuracy, to ensure their software adheres to Maryland schemas and
business rules, successful transmission and receipt of acknowledgments.
Software companies new to MeF processing are required to contact the e-File Help
Desk to obtain a Maryland Software Identification Number (MSID). Eash software
package developed must have a unique MSID hard coded into their product for
identification purposes.
Maryland is tentatively scheduled to open for tax year 2015 testing in November
2015, in conjunction with the IRS. Software Developers may submit test returns
through 2016 until the IRS MeF test system shuts down, the e-File Help Desk will
not assist with reject code analysis with testing or approve any vendor for tax year
2015 after May 31, 2016.
Software companies new to MeF processing are required to contact the e-File Help
Desk to obtain a Maryland Software Identification (MSID) Number. Each software
package developed must have a unique MSID hard coded into the product for
identification purposes.
Returns transmitted for testing must always be identified with the social security numbers
indicated for each test return in this package (400-00-7200 through 400-00-7227). When
testing additional conditions during testing or production, test SSNs 400-00-7230 through
400-00-7299 should be used.
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Test returns can be transmitted as many times as needed using only the designated test
social security numbers provided by Maryland. The entire set of test returns must be
submitted together and acknowledged as accepted before final approval.
Acknowledgments will be sent to the Fed/State Acknowledgment System for both testing
and production.
After you have transmitted the entire test package error free and submitted all required
paper documents for approval, contact the e-File Help Desk. Do not transmit any
production returns until you have received final approval.
The following paper documents must be submitted before final approval by either email
efil@comp.state.md.us or faxed to the attention of the e-File Help Desk at 410-974-2274.
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EL101 - e-File Declaration for Electronic Filing
EL102 - Income Tax Payment for Electronic Filers Voucher, if not paying by direct
debit
A copy of the acknowledgment received for your final test.
A copy of the Maryland PIN Disclosure Statement provided to taxpayers from your
Online Software Product (Online Software Providers Only).
Maryland reserves the right to suspend testing any time for good cause. Reasons for
suspension include lack of progress in testing, failure to comply with instructions and
continued failure to meet state specifications and requirements. Such suspension would
be subject to appeal in writing (See 2015 Maryland MeF Handbook for Authorized e-File
Providers for Individual Resident and Nonresident Income tax returns).
Maryland Acknowledgments
Accepted – This acknowledgment indicates the electronic return was received and
successfully completed the pre-entry validation process. No further action is
required.
Accepted with Alert - This acknowledgment indicates the electronic return was
received, accepted and pre-entry validation process completed. No further action
is required.
Rejected – This acknowledgment indicates the electronic return was received but
failed to complete the pre-entry validation process (it failed schema requirement
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or any of the business rules), the transmitter receives an acknowledgement from
Maryland with error description(s). The acknowledgment contains codes and error
descriptions indicating the cause of the rejection. The error condition must be
corrected and the return can then be re-transmitted as a “State-Only”
transmission.
What is Tested
Return Type 502 - Maryland Resident Income Tax Return (Full and Part-Year Residents)
This test package contains 8 Maryland Resident (502) returns.
Software Developers and Transmitters must submit 8 test returns together.
Return Type 505 - Maryland Non-Resident Income Tax Return (Full and Part-Year
Individuals)
This test package contains 5 Maryland Non-Resident (505) returns.
Software Developers and Transmitters must submit 5 test returns together.
Return Form Type 502D - Maryland Personal Declaration of Estimated Income Tax
This test package contains 2 Maryland Personal Declaration of Estimated Income Tax
forms.
Software Developers and Transmitters must submit 2 test forms together.
Return Type 502E – Maryland Application for Extension to File Individual Income Tax
Return
This test package contains 2 Maryland Application for Extension to File Individual Income
Tax forms.
Software Developers and Transmitters must submit 2 test forms together.
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Return Type 502X – Maryland Resident Amended Tax Return
This test package contains 2 Maryland Amended Tax (502X) returns.
Software Developers and Transmitters must submit 2 test returns together.
Return Type 505X – Maryland Non-Resident Amended Tax Return
This test package contains 1 Maryland Non-Resident (505X) return.
Software Developers and Transmitters must submit 1 test return.
Online Filing of Tax Returns
For Online filing, all test returns need to be submitted, even if your software has already
been approved for Professional Fed/State filing. For Resident testing you will need to
submit 8 returns and for Nonresident 5 returns. If supporting Amended returns send 3
502X returns and 1 505X. When supporting Forms 502D and 502E, send 2 of each.
Online Filing Consent to Disclosure and Perjury Statement
Taxpayers who file a Maryland return using Online Tax Software (either packaged or
online) must be given the option of either signing their return electronically or on paper
Form EL101. To sign electronically, the taxpayer will use the same five digit self-selected
PIN used when they signed their Federal return. Online software must include the
following statement and provide to the online taxpayer upon completion of the
Maryland return prior to electronic transmission:
Before e-Filing your return, you must read and agree to the Maryland “ Return Signature”
presented below. This legal agreement allows Maryland and “Name of Software
Company” to process your return electronically.
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Under penalties of perjury, I declare that I have examined this return, including any
accompanying statements and schedules and, to the best of my knowledge and
belief, it is true, correct, and complete.
I consent to allow my Intermediate Service Provider, Transmitter, or Electronic
Return Originator (ERO) to send my return to the state of Maryland and to receive
the following information from the state of Maryland: 1.) acknowledgment of
receipt or reason for rejection of transmission; 2.) refund offset; 3.) reason for any
delay in processing or refund; and, 4.) date of any refund.
In addition, by using a computer system and software to prepare and transmit my
return electronically, I consent to the disclosure to the State of MD of all information
pertaining to my use of the system and software and to the transmission of my tax
return electronically.
I am signing my Maryland Tax Return by entering the same five digit Self-Select PIN
that I used for my federal return filing.
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Test Scenarios
Scenario # 1
SSN 400-00-7200
Ms. Lola Lilac resided in Talbot County, MD. She files Single. Her income is $10,200 and is
considered non-taxable for Maryland purposes. Her W-2 indicates Maryland withholding.
Ms. Lilac would like her refund direct deposited into her savings account.
Transmit Form 502 and W-2.
Scenario # 2
SSN 400-00-7202
Mr. Tony Tulip resided in Caroline County, MD. He files Single. His net income is below
the minimum filing requirement, still develops a Maryland tax liability because his gross
income is above the minimum filing requirement. He is taking the standard deduction
method.
Mr. Tulip paid estimated payments during 2015. He requests a portion of his refund be
applied to 2016 estimated tax and the remaining balance should be direct deposited into
his checking account.
Transmit Form 502, 1099-MISC, and W-2G.
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Scenario # 3
SSN 400-00-7203
Ms. Dora Daffodil resided in Baltimore County, MD. She files as a Qualifying widow with
3 dependent children. Line 1b should be present. She is taking the standard deduction
method.
Ms. Daffodil claims the Earned Income Credit (State and Local) and Refundable earned
income credit or Poverty Level Credit. Her FAGI is less than $53,000.
She will receive a refund.
Transmit Forms 502, 502B, W-2, and 1099-G.
Scenario # 4
SSN 400-00-7204 and SSN 400-00-7205
Mr. Robert and Mrs. Rosanne Rose resided in Carroll County, MD. They file a part-year
joint return and take the itemized deduction method.
Mr. Rose had 2 Maryland employers who withheld Maryland taxes. Mrs. Rose had 1
Maryland employer who withheld Maryland taxes.
Their return results in a balance due. They will submit a partial payment of their balance
due by direct debit from their checking account on 04/18/2016.
Transmit Form 502 and 3 W-2s with Maryland withholding.
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Scenario # 5
SSN 400-00-7206
Mr. Peter Petunia was a part-year resident living in an incorporated city in Prince
George’s County. He files Head of Household with 2 dependents, 1 dependent is a foster
child.
Mr. Petunia is taking the standard deduction method. He claims a subtraction
modification codes va, vb and w on his return. Both of his employers withheld Maryland
taxes.
His return filing results in a balance due > $500 which is paid in full by direct debit from his
savings account on 4/30/2016. Underpayment (502UP) interest was developed.
Transmit Forms 502, 502B, 502SU, 502UP, and W-2s.
Scenario # 6
SSNs 400-00-7207 and 400-00-7208
Ms. Donna Daisy resided in Charles County, MD. She files Married Filing Separately. She
is taking the itemized deduction method.
Ms. Daisy claims State and Local Tax Credits for Income Taxes paid to two other states.
She sends copies of her other state returns by PDF. She is entitled to the Community
Investment and Endow Maryland credits. Her state and local tax must be greater than the
credits claimed.
She requests a portion of her refund be direct deposited into her savings account, a
portion to buy a savings bond and the remainder is sent to her by checking account.
Transmit Forms 502, W-2, 588 and a 502CR with two Part As, Part H, Part I, and Part K,
PDFs.
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Scenario # 7
SSNs 400-00-7209 and 400-00-7210
Mr. Adam and Mrs. Amy Aster resided in Baltimore City, MD. They file a joint return and
are taking the standard deduction method. Line 1d should be present.
Mr. Aster is over 65. He receives military retirement income, and other retirement
income. Mr. Aster is entitled to the maximum pension exclusion and the maximum
military retirement income subtraction on 502SU code U. He will contribute part of his
refund to Fair Campaign Financing Fund.
Mrs. Aster works for the State of Maryland and has State Pickup on her W-2. Transmit
Forms 502, 502SU, W-2, and 2-1099Rs
Scenario # 8
SSNs 400-00-7211 and 400-00-7212
Mr. Ivan and Mrs. Irene Iris resided in an incorporated city in Montgomery County, MD.
They file a joint return. They are taking the standard deduction method.
Ivan is under 40 years old and claims the maximum Long-Term Care Insurance Credit.
They are also taking the Bio-Tech Credit on 500CR.
Both of their employers withheld Maryland taxes. They file a Form 502INJ, Ivan is the
injured spouse.
They request their refund to be direct deposited into their checking account.
Transmit Forms 502, 502INJ, 502CR, 500CR, and 2 W-2s.
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Scenario # 9
SSN 400-00-7213
Mr. Gary Geranium resided in New York all year. He files as Head of Household and has
dependent children, one is a foster child. He is taking the standard deduction method and
is entitled to the poverty level credit.
Mr. Geranium’s AGI Factor is greater than .000000 and less than 1.00000. He is taking a
subtraction modifications va, vb, and pp on Form 505SU.
He will receive a refund, he requests a portion to be direct deposited into his savings
account and a savings bond account.
Transmit Forms 505, 505NR, 502B, 588, 505SU, and W-2.
Scenario # 10
400-00-7214
Ms. Olivia Orchid resided in New Jersey. She files as Single. She worked in New Jersey
and had Maryland taxes withheld in error. She takes the standard deduction method.
Ms. Orchid has no tax liability to Maryland and will receive a full refund. She requests her
refund to be direct deposited into her checking account.
Transmit Form 505 and W-2.
Scenario # 11
SSN 400-00-7215
Mrs. Paris Peony is a Delaware resident who worked in Ocean City, MD. She is filing
Single and is over 65. Her gross income is below the minimum filing requirement and is
considered non-taxable for Maryland purposes.
Mrs. Peony’s employer withheld Maryland taxes. Her AGI factor is 1.000000. She is
entitled to a full refund.
Transmit Forms 505 and W-2.
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Scenario # 12
SSNs 400-00-7216
Mr. Cory Carnation resided in Minnesota and is filing as a Qualifying widower. He is taking
the standard deduction method.
His net income is below Maryland filing requirements, but is taxable because his business
gross income is above the filing requirement. He has Maryland additions to income. His
AGI Factor is 1.000000.
Mr. Carnation’s return filing results in a balance due which will be paid by direct debit
from his checking account on 04/30/16.
Transmit Forms 505 and 505NR.
Scenario # 13
SSNs 400-00-7218 and 400-00-7219
Mr. Fred and Mrs. Fiona Freesia resided in Colorado. They file a joint return. They are
taking the itemized deduction method.
Fred is a pass-through entity member and had non-resident taxes paid on his behalf.
Transmit Forms 505, 505NR and Maryland Schedule K-1 (510).
Scenario #14
SSN 400-00-7220
Ms. Sandra Sunflower is submitting a 2016 estimated payment.
Transmit Form 502D.
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Scenario #15
SSNs 400-00-7221 and 400-00-7222
Mr. Paul and Mrs. Paula Poppy are submitting a 2016 estimated payment.
Transmit Form 502D.
Scenario #16
SSN 400-00-7223
Mr. Donald Dahlia is submitting a 2015 extension with payment.
Transmit Form 502E with a debit request.
Scenario #17
SSNs 400-00-7224 and 400-00-7225
Mrs. Viola and Mr. Van Violet are submitting a 2015 request extension without payment.
Transmit Form 502E without a payment.
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Amended Test Scenarios
Amended Scenario #1
SSN 400-00-7226
Mr. Jerry Jasmine resided in Anne Arundel County, MD and he’s filing an Amended Return
Form 502X with dependents and they are claiming the itemized deduction.
Mr. Jasmine was a part-year resident and is increasing his Federal Adjusted Gross Income
on Line 1 as he received an additional W-2. He also is changing his deduction method from
standard to itemized deductions. He includes the explanation of changes. His amended
return results in a balance due.
Transmit Forms 502X, 502B, and an XML copy of revised Federal form.
Amended Scenario #2
SSNs 400-00-7211 and 400-00-7212
Mr. Irwin and Mrs. Ida Ivy resided in Montgomery County, MD. They are filing an
Amended Return Form 502X.
Their income is being decreased. They are taking the 502CR Community Investment credit
and an additional 500CR credit on Part H. The changes result in an overpayment.
Transmit Forms 502X, 502CR, 500CR and PDF copy of revised Federal form.
Amended Scenario #3
SSN 400-00-7227
Ms. Lacey Lavender resided in New York and is filing as Head of Household with
dependents. She is filing an Amended Return Form 505X.
Ms. Lavender is amending her return because she received an additional W-2 after filing
the original return. Her income will change.
Transmit Forms 505X, 505NR, 502B, W-2 and a PDF copy of revised Federal form.
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