Under Maryland law, you may be eligible for a substantial credit on the property tax bill issued on your home. Based and calculated upon your gross household income, this program is available to homeowners of all ages. The credit is not issued on your tax return. It is issued as a deduction from the homeowner's July property tax bill. The property tax credit applications are processed separately by the State Department of Assessments and Taxation. For purposes of this program, the applicant must report the gross household income before any deductions are taken. Nontaxable income, such as Social Security, Railroad Retirement, and/or Veterans' benefits, also must be reported as income for the tax credit program.

To obtain a Homeowners' Tax Credit application or to receive further information about your eligibility for the program, call 410-767-4433 if you live in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those living outside the Baltimore metropolitan area. The application explains the various program requirements in detail.

The deadline for filing a Homeowners' Tax Credit application is September 1 of every year.

The Renter's Tax Credit Program allows renters age 60 and older or renters with 100% disability to receive a credit of up to $600. Renters under age 60 who also have a dependent child or children may qualify for this tax credit. Each renter has specific requirements that need to be met.

To obtain a Renters' Tax Credit application or to receive further information about the program, call 410-767-4433 if you live in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those outside the Baltimore metropolitan area.

The filing deadline for the Renters' Tax Creditis September 1 of every year.

Pickup contributions to a state retirement of a pension system member are stated separately on your W-2. The tax on this portion of your wages is deferred for federal purposes, but not for state purposes.

There is a complete exemption from real property taxes on the dwelling house owned by disabled veterans with a permanent disability that is 100% service connected. This exemption applies for the homeowner and/or the homeowner's spouse. The State also allows an exemption on the first $15,000 of valuation on the dwelling house owned by legally blind persons.

For further information about either exemption, please telephone 410-767-4433 in the Baltimore area or 1-800-944-7403 (toll free) in other areas of Maryland.

If you contribute to the Maryland's Prepaid College Trust or the Maryland College Investment Plan, you are eligible for a subtraction from income. You may claim a Maryland-only subtraction modification of up to $2,500 per taxpayer per beneficiary. If you have contributed more than $2,500 during the taxable year, the excess may be carried over for up to 10 succeeding tax years until fully claimed.

If you contribute to the Maryland's Prepaid College Trust or the Maryland College Investment Plan, you are eligible for a subtraction from income. You may claim a Maryland-only subtraction modification of up to $2,500 per taxpayer per beneficiary. If you have contributed more than $2,500 during the taxable year, the excess may be carried over for up to 10 succeeding tax years until fully claimed.

If you are a Maryland teacher, you may be able to claim a credit against your State tax liability for tuition paid for graduate-level courses that are required to maintain certification. Each spouse that qualifies may claim this credit.

To qualify for the credit

• An individual must be employed by a county board of education, including Baltimore City, and be a classroom teacher in a public school.
• The teacher must hold a standard professional certificate or an advanced professional certificate.
• The teacher must have completed one or more graduate-level courses with a grade of B or better.
• The courses taken must be required to maintain certification.
• The cost of the courses must exceed any amount reimbursed by the county.

• The credit is 100% of the unreimbursed amount of tuition paid, or $1,500, whichever is less.
• A credit of up to $1,500 is allowed for each individual. On a joint return, up to $3,000 is allowed if each spouse qualifies for the credit.

If the credit is more than the tax liability, the unused credit may not be carried forward to any other tax year.

A one-time credit may be claimed against the state income tax for the payment of qualified long-term care (LTC) insurance premiums as defined by the Internal Revenue Service (Publication 502) for a policy to insure yourself, your spouse, parent, stepparent, child, or stepchild who is a resident of Maryland.

If the credit is more than the tax liability, the unused credit may NOT be carried forward to any other tax year, and the credit is equal to the LTC premiums paid with a maximum per insured of:

• 40 years or under: $310.00
• Over 40 years: $500.00

To qualify for the credit all of the following must apply:

• The insured must be a Maryland resident.
• The insured must be taxpayer, the taxpayer's spouse, parent, stepparent, child or stepchild.
• The insured cannot have been covered by long-term care insurance before July 1, 2000.
• This tax credit must not have been claimed for the insured by the taxpayer or by anyone else in any tax year.

Your contribution supports on-the-ground projects that:

• Restore wetlands
• Plant trees and bay grasses
• Reintroduce oyster and fish populations
• Actively protect threatened plants and animals

Donations are divided evenly between the Chesapeake Bay Trust and the Wildlife and Heritage Division of the Maryland Department of Natural Resources.

Your contribution helps to provide a funding alternative to large private contributions in elections for governor or lieutenant governor when candidates accept a spending limit.

Your contribution supports grants for cancer research, prevention, and treatment.

• Enter any estimated tax payments you made for 2009
• Enter any amounts credited from your 2008 return
• Enter any amount prepaid with extension requests

Do NOT enter any amount of your 2009 Maryland Income Tax withheld by your employer(s) as shown on any wage or tax statements.