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Category: Maryland

Maryland Reject Codes LEGACY

FORM 502


0001 DCN is invalid; positions 3-8 must equal EFIN of originator; required field 14 N

0004 RSN is invalid; positions 1-5 must equal ETIN of transmitter; required field 16 N

0007 Form Record ID is invalid; must equal “502” and be in generic record only; required field 3 N

0010 State Operations is invalid; must be blank, reserved for future use 6 A

0013 Original Form Type is invalid; must equal “MD502”; required field 5 AN

0016 Fiscal Year Beginning Date is invalid; zeroes or present; must be present and be in YYYYMMDD format if fiscal year return, zeroes otherwise 8 N

0019 Fiscal Year Ending Date is invalid; zeroes or present; must be present and be in YYYYMMDD format if fiscal year return, zeroes otherwise 8 N

0022 Primary First Name is invalid; must equal at least one alpha character; the only characters allowed are alpha, space, and hyphen; required field 16 AN

0025 Primary Middle Initial is invalid; blank or present; if present must equal upper case alpha character 1 A

0028 Primary Last Name/Primary Suffix is invalid; must be at least one character; the only characters allowed are alpha, space, and hyphen; required field 35 AN

0031 Primary SSN is invalid; must equal all numeric characters and cannot equal 000000000 or 999999999; required field 9 N

0034 Primary Date of Death is invalid; zeroes or present; must be present and be in YYYYMMDD format if primary or both taxpayers deceased (decedent return indicator = “P” or “B”) 8 N

0037 Secondary First Name is invalid; blank or present; must be present when a joint filing status is claimed (FS = 2) and must be at least one alpha character; the only characters allowed are alpha, space and hyphen 16 AN

0040 Secondary Middle Initial is invalid; blank or present; if present must equal upper case alpha character 1 A

0043 Secondary Last Name/Secondary Suffix is invalid; blank or present; must be present when a joint filing status is claimed (FS = 2) and must be at least one character; the only characters allowed are alpha, space and hyphen 35 AN 2

0046 Secondary Soc Sec NBR is invalid; zeroes or present; must be present when a joint filing status or married filing separately or head of household status claimed (FS = 2 or 3 or 4 when applicable); if present must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

0049 Secondary Date of Death is invalid; zeroes or present; must be present and be in YYYYMMDD format if secondary or both taxpayer deceased (decedent return indicator = “S” or “B”) 8 N

0052 Decedent Return indicator is invalid; blank or present; must be present and equal “P” if primary taxpayer deceased, ”S” if secondary taxpayer deceased, or “B” if both deceased 1 A

0055 Name of Administrator or in Care of Addressee for Deceased Return is invalid; blank or present; the only characters allowed are alpha, space and hyphen 30 AN

0058 If Domestic Address, Street Address is invalid; cannot use “.”, “*”, and “#”; see Attachment 1 (2010 MD E-File Handbook) for standard address abbreviation; required field for domestic address If Foreign Address, Foreign Street Address is invalid; cannot use “.”, “*”, and “#”; see Attachment 1 (2010 MD E-File Handbook) for standard address abbreviation; required field for foreign address 35 AN

0061 If Domestic Address, Street Address continuation is invalid; blank or present; cannot use “.”, “*”, and “#”, see Attachment #1 (2010 MD E-File Handbook) for standard address abbreviation; If Foreign Address, Foreign City is invalid; must be present for foreign address 35 AN

0064 If Domestic Address, City/Town is invalid; required field If Foreign Address, Foreign Country is invalid; must be present for foreign address 22 A

0067 State is invalid, see Attachment 2 (2010 MD E-File Handbook) for standard state abbreviations; required field if USA address 2 A

0070 Zip Code 5 is invalid, must equal all numeric characters; required field is USA address 5 N

0073 Zip Code 4 is invalid; must equal zeroes or greater 4 N

0076 County is invalid, see Attachment 3 (2010 E-File Handbook) for valid MD county abbreviations; required field 2 A

0079 Incorporated Area invalid; see Attachment 4 (2010 E-File Handbook) for valid incorporated towns, cities and special taxing areas; required for special taxing areas only 24 A 3

0080 ITIN/SSN Mismatch Indicator is invalid; must equal "M" = Mismatch or blank

0081 Imperfect Return Indicator is invalid; must equal “E” =Exceptions Processing or blank 1 A

0082 IAT Return Indicator is invalid; must equal "X" when IAT transction or blank

0083 Foreign Address Indicator is invalid; must be Y=Yes or N=No, required field 1 A

0084 Taxpayer’s Home Phone Number is invalid; requested but not required 12 AN

0085 Filing Status is invalid, must equal 1,2,3,4,5, or 6; required field; if FS = 2, spouse SSN, secondary first name and last name are required fields; if FS = 3 spouse SSN is required field 1 N

0086 Taxpayer’s Work Phone Number is invalid; requested but not required 12 AN

0088 Part-Year/Military Indicator 1 is invalid, must equal “P” – for Part-Year MD resident, “N” for No residence change, “M” – for military with non-MD military income, or ”D”- for joint return with different taxability statuses or if FS=3 or 4 (when applicable) 1 A

0089 Part-Year/Military Indicator 2 is invalid; must equal “N”,“P“,“M”, “D”, or blank 1 A

0090 Part-Year/Military Indicator 3 is invalid; must equal “N”, “P”, “M”, “D” or blank 1 A

0091 Maryland Part-Year Resident From Date is invalid; zeroes or present; must be present and be in YYYYMMDD format if residence change = “P” 8 N

0094 Maryland Part-Year Resident To Date is invalid; zeroes or present; must be present and be in YYYYMMDD format if residence change = “P” 8 N

0097 Other State of Residence is invalid; blank or present; must be present if Residence Change=”P”, see Attachment 2 (2010 MD E-File Handbook) for valid state abbreviations codes; use “FC” for Foreign Country 2 A

0100 Exemption Self (A) is invalid; blank or “X”; must equal “X” if FS = 1, 2,3,4, or 5; must equal blank if FS = 6; required field 1 A

0103 Exemption Spouse (A) is invalid, blank or “X”; must equal “X” if FS = 2 or if FS=3 or 4 when applicable 1 A

0106 Exemption Total (A) is invalid; must equal 0,1,or 2; must equal total of primary and spouse exemptions; required field 1 N

0109 Exemption Total (A) amount is invalid; must equal $2400 x exemption total (A); limited to $4800 6 NS

0112 Self 65 or Over (B) is invalid; blank or “X”; must equal “X” if primary taxpayer is 65 or over 1 A

0115 Self Blind (B) is invalid; blank or “X”; must equal ”X” if primary taxpayer is blind 1 A 4

0118 Spouse 65 or Over (B) is invalid; blank or “X”; must equal “X” if FS=2 and spouse is 65 or over; must equal “X” if FS=3 or 4 when applicable and spouse is 65 or over 1 A

0121 Spouse Blind (B) is invalid; blank or “X”; must equal “X” if FS=2 and spouse is blind; Must equal “X” if FS=3 or 4 when applicable and spouse is blind 1 A

0124 Exemption Total (B) is invalid; must equal 0,1,2,3, or 4; must equal total of self 65 or over, self blind, spouse 65 or over, and spouse blind exemptions 1 N

0127 Exemption Total (B) amount is invalid; must equal $1000 x exemption total (B); limited to $4,000 6 NS

0130 First Name of Dependent #1 is invalid; blank or present; must be present if exempts Total (C) > 0, must equal First Name of Dependent #1 only 10 A

0131 Last Name of Dependent #1 is invalid; blank or present; must be present if First Name of Dependent #1 is present and equal Last Name of Dependent #1 only 15 A

0133 SSN of Dependent #1 is invalid; must be present when First Name of Dependent #1 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0136 First Name of Dependent #2 is invalid; blank or present, if present must equal First Name of Dependent #2 Only 10 A

0137 Last Name of Dependent #2 is invalid; blank or present; must be present if First Name of Dependent #2 is present and equal Last Name of Dependent #2 only 15 A

0139 SSN of Dependent #2 is invalid; must be present when First Name of Dependent #2 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0142 First Name of Dependent #3 is invalid; blank or present; if present, must equal First Name of Dependent #3 only 10 A

0143 Last Name of Dependent #3 is invalid; blank or present; must be present if First Name of Dependent #3 is present and equal Last Name of Dependent #3 only 15 A

0145 SSN of Dependent #3 is invalid; must be present when First Name of Dependent #3 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0148 First Name of Dependent #4 is invalid; blank or present; if present, must equal First Name of Dependent #4 only 10 A 5

0149 Last Name of Dependent #4 is invalid; blank or present; must be present if First Name of Dependent #4 is present and equal Last Name of Dependent #4 only 15 A

0151 SSN of Dependent #4 is invalid; must be present when First Name of Dependent #4 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0154 First Name of Dependent #5 is invalid; blank or present; if present, must equal First Name of Dependent #5 only 10 A

0155 Last Name of Dependent #5 is invalid; blank or present; must be present if First Name of Dependent #5 is present and equal Last Name of Dependent #5 only 15 A

0157 SSN of Dependent #5 is invalid; must be present when First Name of Dependent #5 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0160 Exemption Total (C) is invalid; zero or positive; must be equal to sum of Number of Regular Dependents and Number of Dependents over 65; must be positive if any Dependents are listed 2 N

0163 Exemption Total (C) Amount is invalid; zero or positive; must equal $3200, $2400, $1800, or $600 x Exemption Total (C) 6 NS

0166 Number of Dependents Regular is invalid; zero or positive; must be equal to number of Regular Dependents 2 N

0169 Number of Dependent 65 or Over is invalid; zero or positive; must be equal to number of Dependents 65 or Over 65; must be less or equal to Number of Regular Dependents 2 N

0208 Total Number of Exemptions (D) is invalid; must equal sum of exemptions totals (A) through (C) 2 N

0211 Total Exemption (D) Amount is invalid; must equal sum of exemption amount totals (A) through (C) 6 NS

0214 Federal AGI (L1) is invalid; must equal amount of federal adjusted gross income 10 NS

0217 Wages, Salaries and/or Tips (L1a) is invalid; positive or zero 10 NS

0220 ADDN-Interest (L2) field is invalid; positive or zero 8 NS

0223 ADDN-State Retirement Pickup (L3) is invalid; must equal total amount of state pickup shown in Box 14 of all W-2 forms 8 NS

0226 ADDN-Lump Sum Distribution (L4) is invalid; positive or zero 8 NS 6

0229 ADDN Box A (L5) is invalid; must equal Ab – ZZ (Upper Case only) if L5 > zero, blank otherwise 2 A

0232 ADDN Box B (L5) is invalid; must equal Ab – ZZ (Upper Case only) and can be used only if ADDN Box A has a code, blank otherwise 2 A

0235 ADDN Box C (L5) is invalid; must equal Ab – ZZ (Upper Case only) and can be used only if ADDN Box B has a code, blank otherwise 2 A

0238 ADDN Box D (L5) is invalid; must equal Ab – ZZ (Upper Case only) and can be used only if ADDN Box C has a code; blank otherwise 2 A

0241 ADDN-Other (L5) is invalid; positive or zero; positive if Box A additions coded 8 NS

0244 ADDN-TOTAL (L6) is invalid; positive or zero; must equal total of Line 2 through Line 5 10 NS

0247 Total Income (L7) is invalid; positive or zero; must equal total of Line 1 and Line 6 10 NS

0250 SUBT-State Refund (L8) is invalid; positive or zero 8 NS

0253 SUBT-Child Care Expenses (L9) is invalid; positive or zero 8 NS

0256 SUBT-US Interest /Dividends (L10) is invalid; positive or zero 8 NS

0259 SUBT-Pen Exclusion (L11) is invalid; positive or zero; cant exceed $24,500 for each taxpayer 8NS

0262 SUBT- Social Security/RR Benefits (L12) is invalid; positive or zero 8 NS

0265 SUBT-Nonresident income (L13) is invalid; positive, zero, or negative 9 NS

0268 SUBT Box A (L13) is invalid; must equal Ab – ZZ (Upper Case only) and can be used only if L14 > 0, blank otherwise; for list of valid subtraction codes see 2010 MD Tax Forms Booklet ; if subtraction code = “R”, Form 1099-R from the state retirement or pension system must be present

0271 SUBT Box B (L13) is invalid; must equal Ab-ZZ (Upper Case only) and can be used only if SUBT Box A contains code, blank otherwise

0274 SUBT Box C (L13) is invalid; must equal Ab-ZZ (Upper Case only) and can be used only if SUBT Box B contains code, blank otherwise; for list of valid subtraction codes see 2010 MD Tax Forms Booklet; if subtraction code = “R”, Form 1099-R from the state retirement or pension system must be present0277 SUBT Box D (L13) is invalid; must equal Ab-ZZ (Upper Case only) and can be used only if Box C contains code, blank otherwise; for list of valid subtraction codes see 2010 MD Tax Forms Booklet; if subtraction code = “R”, Form 1099-R from the state retirement or pension system must be present

 

0280 SUBTRACTIONS from form 502SU (L13) is invalid; positive or zero; must be present, positive and equal to Line 1 of Form 502SU if Box A subtraction coded, zero otherwise

0286 SUBT-Two Income Subtraction (L14) is invalid; positive or zero; limited to $1200 if FS = 2

0289 SUBT-Total (L15) is invalid; positive, zero or negative; must equal total of Line 15 and Line 164

0292 TOTAL MARYLAND AGI (L16) is invalid; positive, zero or negative; must equal Line 7 minus Line 150295 Deduction Method is invalid; must equal “I” for itemized, “S” for standard, “N” for nontaxable deduction, see Attachment 6 (2010 E-File Handbook) for additional information on deduction method “N”; required field

 

0298 DED-Total Federal Schedule A (Line 17a) is invalid; if Method = “I”, must equal total amount from federal schedule A

0301 DED-State/Loc Tax Schedule A (Line 17b) is invalid; if Method = “I”, must equal amount from Line 5 on federal schedule A 1

0304 DED-Net Maryland Amount (Line 17c) is invalid; if Method = “I”, must equal Line 17a minus Line 17b

0307 Deduction Amount (Line 17 is invalid; if method = “I”, must equal to Line 17c; if method = “S”, must equal to standard deduction amount; if Resident Change = ‘P” deduction must be prorated, see attachment 9 (2010 MD E-File Handbook)

0310 Net Income (L18) is invalid; must equal Line 16 minus Line 17

0313 Exemption Amount (L19) is invalid; must equal to exempt (E) amount; if Resident Change = “P”, exemption amount must be prorated, see attachment 9 (2010 MD E-File Handbook)

0316 Taxable Net Income (L20) is invalid; positive or zero; must equal Line 18 minus Line 19, if negative, must be changed to zero

0319 Taxable Net Income (L23) is invalid; must equal to Line 20

0322 Maryland Tax (L24) is invalid; positive or zero; must equal MD TAX from Table for Amount on Line 22 or as computed in worksheet 10 NS

0325 Earned Income Credit (L25) is invalid; positive or zero; see Instruction 18 (2010 MD Tax Forms Booklet) 8 NS 8

0328 Poverty Level Credit (L26) is invalid; positive or zero; see Instruction 18 (2010 MD Tax Forms Booklet) 8 NS

0331 Non-Refundable Tax Credit (L27) is invalid; positive or zero; must equal total credits from Form 502CR, Part G, Line 8 8 NS

0334 Business Tax Credits (L28) is invalid; positive or zero; must equal to total credits from Form 500CR, Part R, Line 27

0337 Total Credits (L29) is invalid; positive or zero; must equal total of Line 25 through Line 28 8 NS

0340 Maryland Tax after Credits (L30) is invalid; positive; must equal Line 24 minus Line 29, if negative, must be changed to zero 10 NS

0343 Local Tax (L31) is invalid; positive or zero; see Instruction 19 (2010 MD Tax Forms Booklet) 10 NS

0346 Local Earned Income Credit (L32) is invalid; positive or zero; see Instruction 19 (2010 Maryland Tax Forms Booklet) 8 NS

0349 Local Poverty Level Credit (L33) is invalid; positive or zero; see Instruction 19 (2010 Maryland Tax Forms Booklet) 8 NS

0352 Total Local Credits (L34) is invalid; positive or zero; must equal total of Line 32 and Line 33 8 NS

0355 Local Tax After Credits (L35) is invalid; positive or zero; must equal Line 31 minus Line 34; if negative, must be changed to zero

0358 Total MD + Local Tax (L36) is invalid; positive or zero; must equal total of Line 30 and Line 35

0361 Chesapeake Bay Fund Amt (L37) is invalid; positive or zero; see Instruction 20 (2010 MD Tax Forms Booklet)

0364 Contribution to Development Disability Administration Waiting List Equity Fund (L38) is invalid; positive or zero; see Instruction 20 (2010 MD Tax Forms Booklet)0367 Contribution to MD Cancer Fund (L39) is invalid; positive or zero; see instruction 20 (2010 MD Tax Forms Booklet) 8 NS

 

0370 MD+Local Tax+Contributions (L40) is invalid; positive or zero; must equal total of Line 36 through Line 39 10 NS 9

0373 MD Tax Withheld (L41) is invalid; positive or zero; must equal total MD tax withheld from all W2s, W2Gs, 1099Rs, and 1099Gs 8 NS

0376 Maryland Estimated Taxes Paid (L42) is invalid; positive or zero; must equal estimated tax amounts paid for tax year 2010 8 NS

0379 Refundable EIC (L43) is invalid; must equal refundable earned credit, see Instruction 21 (2010 MD Tax Forms Booklet); Lines 25 through Line 32 are required 8 NS

0382 Refundable Tax Credits (L44) is invalid; must equal total credits from form 502CR, Part H, Line 6; Form 502CR must be attached 8 NS

0385 Total Payments/Credits (L45) is invalid; positive; must equal total of Line 41 through Line 44 8 NS

0388 Balance Due (L46) is invalid; positive or zero; must equal Line 40 minus Line 45; if negative, must be changed to zero and its positive amount must be put on Line 47 8 NS

0391 Overpayment (L47) is invalid; must be equal Line 45 minus Line 40, positive only; if negative, must be changed to zero and its positive amount must be put on Line 46 8 NS

0394 Amount Overpayment to Credit Next Year (L48) is invalid; positive or zero 8 NS

0397 Amount to be Refunded (L49) is invalid; must be positive; must equal Line 47 minus Line 48 minus Line 50; If Form 588 is present, must be equal to Line 4, Form 5880400 Interest from 502UP (L50) is invalid; must be positive; must equal to Line 18 of form 502UP, Form 502UP is required

 

0403 Interest for Late Filing (L50) is invalid; positive or zero 8 NS

0406 Total Interest (L50) is invalid; positive or zero; must equal to 502UP interest plus late interest 8 NS

0409 Total Amount Due (L51) is invalid; positive or zero; if positive must equal balance due plus total interest 8 NS

0412 Checking Account Indicator (L52a) is invalid; blank or “X”; must equal “X” if RTN (routing transit number) > 0 and DAN (deposit account number) is present and checking account is selected; both checking and savings cannot equal “X” 1 A

0415 Saving Account Indicator (L52a) is invalid; blank or “X”; must equal “X” if RTN (routing transit number) > 0 and DAN (deposit account number) is present and savings account is selected; both checking and savings cannot equal “X” 1 A 10

0418 Routing Transit Number (RTN) (L52b) is invalid; must be valid RTN on the FOMF bank file or blank 9 N

0421 Deposit Account NBR (DAN) (L52c) is invalid; must be valid account number, left-justified with trailing blanks, contains numeric, alphas, hyphens or blank 17 AN

0424 Requested Payment Date for Direct Debit is invalid; blank or present; if present, must be in YYYYMMDD format 8 N

0425 Direct Debit Amount is invalid; if Direct Debit return, Direct Debit Amt must be all numeric characters > 0 and <= amount on Line 51 and all ACH/payment date must be present 8 N

0427 Primary Taxpayer MD PIN is invalid; blank or present; if present, must equal federal PIN or “KEEPEL101” for online filing 9 AN

0430 Secondary Taxpayer MD Pin is invalid; blank or present; if present, must equal federal PIN or “KEEPEL101” for online filing 9 AN

0433 Taxpayer E-mail Address is invalid; must be one of taxpayers e-mail address or blank 45 AN

0436 Preparer’s Name is invalid; if prepared by taxpayer, must equal “TAXPAYER”; required field 35 AN

0439 Preparer’s Address, City or State is invalid; required field; if prepared by taxpayer, preparer’s address must equal “SAME”, city and state must be blank 52 AN

0440 Preparer Phone Number is invalid; blank or present; required when prepared by preparer 12 AN

0442 Date Prepared is invalid; must be valid date in YYYYMMDD format, required field 8 N

0445 Code Number 1 is invalid; must equal 0, 221, 247, 300, 301, 302, 321,588, or 912. If 301, form 502UP must be submitted; if 588, Form 588 must be submitted0448 Code Number 2 is invalid; must equal 0, 221, 247, 300, 301, 302, 321, 588, or 912. If 301, form 502UP must be submitted; if 588, Form 588 must be submitted0451 Code Number 3 is invalid; must equal 0, 221, 247, 300, 301, 302, 321, 588, or 912. If 301, form 502UP must be submitted; if 588, Form 588 must be submitted0454 Injured Spouse Indicator is invalid; blank or present; must equal 200 if referencing claiming injured spouse status; form 502INJ must be submitted 3 N

 

 

 

0457 Taxpayer Authorization Box is invalid; “Y”,“N” or blank; “Y” for Yes, “N” or blank for No 1 A 11

0460 Transmission Type is invalid; “R” or “O”; “R” - for regular Electronic filing, “O” – for online filing; required field 1 A

0466 Software Developer ID is invalid; has not been approved for the MD E-file program; required field 5 N

0469 Prep SSN/TIN is invalid; if present must be 9N or PNNNNNNNN or SNNNNNNNN 9 AN

0475 Non-MD Military Income is invalid; if present must be numeric 8 NS

0490 First Name of Dependent #6 is invalid; blank or present; if present, must equal First Name of Dependent #6 only 10 A

0491 SSN of Dependent #6 is invalid; must be present when First Name of Dependent #6 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0492 First Name of Dependent #7 is invalid; blank or present; if present, must equal First Name of Dependent #7 only 10 A

0493 SSN of Dependent #7 is invalid; must be present when First Name of Dependent #7 is present and must equal all numeric characters, cannot equal 000000000 or 99999999 9 N

0494 First Name of Dependent #8 is invalid; blank or present; if present, must equal First Name of Dependent #8 only 10 A

0495 SSN of Dependent #8 is invalid; must be present when First Name of Dependent #8 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0496 First Name of Dependent #9 is invalid; blank or present; if present, must equal First Name of Dependent #9 only; If more than 9 Dependents, use Addendum for Dependents #10, #11, etc using following format: First Name, Last Name, Relationship, Dependent Regular (X), 65 or Over(X or blank) , SSN 10 A

0497 SSN of Dependent #9 is invalid; must be present when First Name of Dependent #9 is present and must equal all numeric characters, cannot equal 000000000 or 999999999 9 N

0506 Relationship of Dependent #1 is invalid; blank or present; must be present when First Name of Dependent #1 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0507 Dependent #1 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #1 is present 1 A 12

0508 Dependent #1 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #1 is 65 or Over 65 1 A

0509 Relationship of Dependent #2 is invalid; blank or present; must be present when First Name of Dependent #2 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0510 Dependent #2 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #2 is present 1 A

0511 Dependent #2 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #2 is 65 or Over 65 1 A

0512 Relationship of Dependent #3 is invalid; blank or present; must be present when First Name of Dependent #3 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0513 Dependent #3 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #3 is present 1 A

0514 Dependent #3 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #3 is 65 or Over 65 1 A

0515 Relationship of Dependent #4 is invalid; blank or present; must be present when First Name of Dependent #4 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0516 Dependent #4 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #4 is present 1 A

0517 Dependent #4 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #4 is 65 or Over 65 1 A

0518 Relationship of Dependent #5 is invalid; blank or present; must be present when First Name of Dependent #5 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0519 Dependent #5 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #5 is present 1 A

0520 Dependent #5 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #5 is 65 or Over 65 1 A 13

0521 Relationship of Dependent #6 is invalid; blank or present; must be present when First Name of Dependent #6 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0522 Dependent #6 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #6 is present 1 A

0523 Dependent #6 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #6 is 65 or Over 65 1 A

0524 Relationship of Dependent #7 is invalid; blank or present; must be present when First Name of Dependent #7 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0525 Dependent #7 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #7 is present 1 A

0526 Dependent #7 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #7 is 65 or Over 65 1 A

0527 Relationship of Dependent #8 is invalid; blank or present; must be present when First Name of Dependent #8 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0528 Dependent #8 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #8 is present 1 A

0529 Dependent #8 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #8 is 65 or Over 65 1 A

0530 Relationship of Dependent #9 is invalid; blank or present; must be present when First Name of Dependent #9 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

0531 Dependent #9 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #9 is present 1 A

0532 Dependent #9 65 or Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #9 is 65 or Over 65 1 A

0545 Last Name of Dependent #6 is invalid; blank or present; must be present if First Name of Dependent #6 is present and equal Last Name of Dependent #6 only 15 A 14

0546 Last Name of Dependent #7 is invalid; blank or present; must be present if First Name of Dependent #7 is present and equal Last Name of Dependent #7 only 15 A

0547 Last Name of Dependent #8 is invalid; blank or present; must be present if First Name of Dependent #8 is present and equal Last Name of Dependent #8 only 15 A

0548 Last Name of Dependent #9 is invalid; blank or present; must be present if First Name of Dependent #9 is present and equal Last Name of Dependent #9 only 15 A

0549 Dependent #1 Child; ‘X’ or blank; must equal ‘X’ if Dependent #1 is a child

0550 Dependent #1 Child Has a Health Insurance; ‘X’ or blank; must equal ‘X’ if Dependent #1 is a child and has a health insurance

0900 Duplicate return filed

0925 EFIN suspended by MD

0950 EFIN suspended by IRS


FORM 505


1001 DCN is invalid; positions 3-8 must equal EFIN of originator; required field 14 N

1004 RSN is invalid; positions 1-5 must equal ETIN of transmitter; required field 6 N

1007 Form Record ID is invalid; must equal “505” and be in generic record only; required filed 3 A

1010 State Operations is invalid; must be blank; reserved for future use 6 A

1013 Fiscal Year Beginning Date is invalid; zeroes or present; must be present and be in YYYYMMDD format if fiscal year return, zeroes otherwise 8 N

1016 Fiscal Year Ending Date is invalid; zeroes or present; must be present and be in YYYYMMDD format if fiscal year return, zeroes otherwise 8 N

1019 Primary First Name invalid; must equal at least one character; the only allowed characters are alpha, space, or hyphen; required field 16 AN

1022 Primary Middle Initial is invalid; blank or present; if present must equal upper case alpha character 1 A

1025 Primary Last Name/Primary Suffix is invalid; must be at least one character, the only allowed characters are alpha, space, or hyphen; required field 35 AN

1028 Primary Social Security Number is invalid; must be all numeric characters and cannot equal 000000000 or 999999999; required field 9 N

1031 Primary Date of Death is invalid; zeroes or present; must be present and in YYYYMMDD format if primary or both taxpayers deceased (decedent return indicator = “P” or “B”) 8 N

1034 Secondary First Name is invalid; blank or present; must be present when a joint fling status is claimed (FS = 2); must be at least one position, the only allowed characters are alpha, space or hyphen 16 AN

1037 Secondary Middle Initial is invalid; blank or present; if present must equal upper case alpha character 1 A

1040 Secondary Last Name/Secondary Suffix is invalid; blank or present; must be present when a joint filing status is claimed (FS=2) and must be at least one character; the only allowed characters are alpha, space and hyphen 35 AN 16

1043 Secondary Social Security Number is invalid; zeroes or present; must be present when a joint filing status or married filing separately or head of household status is claimed (FS = 2 or 3 or 4 when applicable); must be all numeric characters and cannot equal to 000000000 or 999999999 9 N

1046 Secondary Date of Death is invalid; zeroes or present; must be present and be in YYYYMMDD format if secondary taxpayer or both taxpayer deceased (decedent return indicator = “S” or “B”) 8 N

1049 Decedent Return Indicator is invalid; blank or present; if present must equal “P” if primary taxpayer deceased, “S” if secondary taxpayer deceased, or “B” if both taxpayers deceased 1 A

1052 Decedent Return In Care of Name is invalid; blank or present; if present must equal name of administrator or in care of addressee for decedent return 30 AN

1055 If Domestic Address, Street Address is invalid; cannot use “.”, “*”, and “#”; see Attachment 1 (2010 MD E-File Handbook) for standard address abbreviation; required field for domestic address If Foreign Address, Foreign Street Address is invalid; cannot use “.”, “*”, and “#”; see Attachment 1 (2010 MD E-File Handbook) for standard address abbreviation; required field for foreign address 35 AN

1058 Street Address continuation is invalid; blank or present; cannot use “.”, “*”, and “#”, see Attachment #1 (2010 MD E-File Handbook) for standard address abbreviation; If Foreign Address, Foreign City is invalid; must be present for foreign address 35 AN

1061 City/Town is invalid; required field If Foreign Address, foreign country is invalid; must be present for foreign address 22 A

1064 State is invalid; see Attachment 2 (MD 2010 E-file Handbook) for valid state abbreviations; required field if USA address 2 A

1067 Zip Code 5 is invalid; must be all numeric characters, required field if USA address 5 N

1070 Zip Code 4 is invalid, must be all numeric characters, zeroes or greater 4 N

1071 Foreign Address Indicator is invalid; must equal Y=Yes or N=No; required field 1 A

1072 Taxpayer Home Phone Number is invalid; must be all numeric characters 12 AN

1073 Filing status is invalid; must equal 1, 2,3,4,5, or 6; if FS = 2 or 3 or 4 when applicable, spouse SSN must be present; required field 1 N 17

1076 Other State of Legal Residence is invalid; see Attachment 2 (MD 2010 E-File Handbook) for valid state abbreviations; use “FC” for Foreign Country; required field 2 A

1077 Taxpayer Work Phone Number is invalid; requested but not required 12 AN

1079 City/Town for PA residence is invalid; blank or present; must be present for Pennsylvania residents 24 A

1082 Resident for Entire Year is invalid; must equal Y=Yes or N=No; required field 1 A

1085 Taxpayer/Spouse Military Member is invalid; must equal Y=Yes or N=No or D (if FS=3 or 4 when applicable); required field 1 A

1086 Imperfect Return Indicator is invalid; must equal “E”- Exceptions Processing or Blank 1 A

1088 MD Return Filed for Prior Year is invalid; must equal Y=Yes or N=No; required field 1 A

1091 Prior Year Resident/Non-resident is invalid; blank or present; must be if MD return was filed for the last year and equal R=Resident or N=Nonresident 1 A

1094 Resided in MD for Current Year is invalid; must equal Y=Yes or N=No; required field 1 A

1097 From Date is invalid; zeroes or present; must be present and in YYYYMMDD format if taxpayer resided in MD during the taxable year 8 N

1100 To Date is invalid; zeroes or present; must be present and in YYYYMMDD format if taxpayer resided in MD during the taxable year 8 N

1103 Exemption Self is invalid; blank or “X”; must equal “X” if FS=1,2,3,4,5; must equal blank if FS=6; required field 1 A

1106 Exemption Spouse is invalid; blank or “X”; must equal “X” if FS=2; must equal “X” if FS=3 or 4 when applicable 1 A

1109 Exemption Total (A) is invalid; must equal 0, 1, or 2; must equal total of exemption self and exemption spouse 1 N

1112 Exemption Total (A) Amount is invalid; must equal $2400 x Exemption total (A), limited to $4800 6 NS 18

1115 Self 65 or over is invalid; blank or “X”; must equal “X” if self 65 or over 1 A

1118 Self Blind is invalid; blank or “X”; must equal “X” if self blind 1 A

1121 Spouse 65 or over is invalid; blank or “X”; must equal “X” if FS=2 and spouse is 65 or over; must equal “X” if FS=3 or 4 when applicable and spouse is 65 or over 1 A

1124 Spouse Blind is invalid; blank or “X”; must equal “X” if FS=2 and spouse is blind; must equal “X” if FS=3 or 4 when applicable and spouse is blind 1 A

1127 Exemption Total (B) is invalid; must equal 0,1,2,3 or 4; must equal sum of self 65 or over, self blind, spouse 65 or over, and spouse blind exemptions (B) 1 N

1130 Exemption Total (B) Amount is invalid; must equal $1000 x exemption total (B); limited to $4,000 6 NS

1133 First Name of Dependent #1 is invalid; blank or present; must be present when exempt total (C) > 0 and equal First Name of Dependent #1 only 10 A

1134 Last Name of Dependent #1 is invalid; blank or present; must be present when First Name of Dependent # 1 present and equal to Last Name of Dependent #1 onl 15 A

1136 SSN of Dependent #1 is invalid; must be present when First Name of Dependent #1 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1139 First Name of Dependent #2 is invalid; blank or present; if present, must equal Firs Name of Dependent #2 only 10 A

1140 Last Name of Dependent #2 is invalid; blank or present; must be present when First Name of Dependent #2 present and equal to Last Name of Dependent #2 only 15 A

1142 SSN of Dependent #2 is invalid; must be present when First Name of Dependent #2 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1145 First Name of Dependent #3 is invalid; blank or present; if present must equal First Name of Dependent #3 only 10 A

1146 Last Name of Dependent #3 is invalid; blank or present; must be present when First Name of Dependent #3 present and equal to Last Name of Dependent #3 only 15 A 19

1148 SSN of Dependent Child #3 is invalid; must be present when First Name of Child #3 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1151 First Name of Dependent Child #4 is invalid; blank or present; if present must equal first name of child #4 only 10 A

1152 Last Name of Dependent #4 is invalid; blank or present; must be present when First Name of Dependent #4 present and equal to Last Name of Dependent #4 only 15 A

1154 SSN of Dependent Child #4 is invalid; must be present when First Name of Child #4 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1157 First Name of Dependent #5 is invalid; blank or present; if present must equal first name of Dependent #5 only 10 A

1158 Last Name of Dependent #5 is invalid; blank or present; must be present when First Name of Dependent #5 present and equal to Last Name of Dependent #5 only 15 A

1160 SSN of Dependent #5 is invalid; must be present when First Name of Dependent #5 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1163 Exemption Total (C) invalid; positive or zero; must be positive if any Dependents are listed; must equal to total of Dependents Regular and Dependents 65 or Over 2 N

1166 Exemption Total C Amount is invalid; positive or zero; must equal $2400 x exemption total (C) 6 NS

1169 Dependents Regular is invalid; positive or zero; must be positive if any dependents listed and equal to number of Regular Dependents 2 N

1172 Dependents 65 or Over is invalid; must be equal or less to Dependents Regular 2 N

1205 Exemption Total (D) is invalid; must equal total number of Exemptions (A,B, and C) 2 N

1208 Exemption Total (D) Amount is invalid; must equal total of Exemptions Amounts (A, B, and C) 6 NS

1217 Wages, Salaries, Tips Col #1 (L1) is invalid; positive or zero; must equal to wages, salaries, tips from federal return 10 NS 20

1220 Taxable Interest Income Col #1 (L2) is invalid; positive or zero; must equal to taxable interest income from federal return 9 NS

1223 Dividend Income Col #1 (L3) is invalid; positive or zero; must equal dividend income from federal return 9 NS

1226 Taxable Refunds, Credits, Etc Col #1 (L4) is invalid; positive or zero; must equal taxable refunds, credits from federal return 9 NS

1229 Alimony Received Col #1 (L5) is invalid; positive or zero; must equal alimony received from federal return 9 NS

1232 Business Income or Loss Col #1 (L6) is invalid; positive, negative or zero; must equal business income or loss from federal return 9 NS

1235 Capital Gains or Loss Col #1 (L7) is invalid; positive, negative or zero; must equal capital gains or loss from federal return 9 NS

1238 Other Gains or Loss Col #1 (L8) is invalid; positive, negative or zero; must equal other gains or loss from federal return 9 NS

1241 Pensions, IRAs, Etc Col #1 (L9) is invalid; positive or zero; must equal pensions, IRAs, etc from federal return 9 NS

1244 Rents, Royalties, Partnerships, Etc Col #1 (L10) is invalid; positive, negative or zero; must equal rents, royalties, partnerships, etc from federal return 9 NS

1247 Farm Income or Loss Col #1 (L11) is invalid; positive, negative or zero; must equal farm income or loss from federal return 9 NS

1250 Unemployment Comp Col # (L12) is invalid; positive or zero; must equal unemployment compensation from federal return 9 NS

1253 Taxable SS/RR Benefits Col #1 (L13) is invalid; positive or zero; must equal taxable SS/RR benefits from federal return 9 NS

1256 Other Income Col #1 (L14) is invalid; positive, negative or zero; must equal other income from federal return 9 NS

1259 Total income Col #1 (L15) is invalid; positive, negative or zero; must equal total of Line 1 through Line 14 Col #1 10 NS

1262 Total Federal Adjustments Col #1 (L16) is invalid; positive or zero; must equal adjustments to federal income from federal return 9 NS 21

1265 Federal Adjusted Gross Income Col #1 (L17) is invalid; positive, negative or zero; must equal Line 15 minus Line 16 Col #1 10 NS

1268 Wages, Salaries, Tips Col #2 (L1) is invalid; positive or zero; must equal wages salaries, tips from MD sources 10 NS

1271 Taxable Interest Income Col #2 (L2) is invalid; positive or zero; must equal taxable interest income from MD sources 9 NS

1274 Dividend Income Col #2 (L3) is invalid; positive or zero; must equal dividend income from MD sources 9 NS

1277 Alimony Received Col #2 (L5) is invalid; positive or zero; must equal alimony received from MD sources 9 NS

1280 Business Inc or Loss Col #2 (L6) is invalid; positive, negative or zero; must equal business income from MD sources 9 NS

1283 Capital Gains or Loss Col #2 (L7) is invalid; positive, negative or zero; must equal capital gains or loss from MD source 9 NS

1286 Other Gains or Losses Col #2 (L8) is invalid; positive, negative or zero; must equal other gains or loss from MD sources 9 NS

1289 Rents, Royalties, Partnerships, Etc Col #2 (L10) is invalid; positive, negative or zero; must equal rents, royalties, partnerships, etc from MD sources 9 NS

1292 Farm Income or Loss Col #2 (L11) is invalid; positive, negative or zero; must equal to farm income or loss from MD sources 9 NS

1295 Other Income (Lottery, Gambling Winnings) Col #2 (L14) is invalid; positive, negative or zero; must equal other income (lottery, gambling winnings) from MD sources 9 NS

1298 Total Income Col #2 (L15) is invalid; positive, negative, or zero; must equal total of Line 1 through Line 14, Col #2 10 NS

1301 Total Federal Adjustments Col #2 (L16) is invalid; positive or zero; must equal adjustments to federal income from MD sources 9 NS

1304 Fed Adjusted Gross Income Col #2 (L17) is invalid; positive, negative or zero; must equal Line 15 minus Line 16 Col #2 10 NS 22

1307 Wages, Salaries, Tips Col #3 (L1) is invalid; positive or zero; must equal wages, salaries, tips from non-MD sources 10 NS

1310 Taxable Interest Income Col #3 (L2) is invalid; positive or zero; must equal taxable interest income from non-MD sources 9 NS

1313 Dividend Income Col #3 (L3) is invalid; positive or zero; must equal dividend income from non-MD sources 9 NS

1316 Taxable Refunds, Etc Col #3 (L4) is invalid; positive or zero; must equal taxable refunds, credits, etc from non-MD sources 9 NS

1319 Alimony Received Col #3 (L5) is invalid; positive or zero; must equal alimony received from non-MD sources 9 NS

1322 Business Inc or Loss Col #3 (L6) is invalid; positive, negative or zero; must equal business income or loss from non-MD sources 9 NS

1325 Capital Gains or Loss Col #3 (L7) is invalid; positive, negative or zero; must equal capital gains or loss from non-MD sources 9 NS

1328 Other Gains or Losses Col #3 (L8) is invalid; positive, negative or zero; must equal other gains or losses from non-MD sources 9 NS

1331 Pensions, IRAs, Etc Col #3 (L9) is invalid; positive or zero; must equal pensions, IRAs, etc from non-MD sources 9 NS

1334 Rents, Royalties, Etc Col #3 (L10) is invalid; positive, negative or zero; must equal rents, royalties, etc from non-MD sources 9 NS

1337 Farm income or Loss Col #3 (L11) is invalid; positive, negative or zero; must equal farm income or loss from non-MD sources 9 NS

1340 Unemployment Compensation Col #3 (L12) is invalid; positive or zero; must equal unemployment from non-MD source 9 NS

1343 Taxable SS/RR Benefits Col #3 (L13) is invalid; positive or zero; must equal taxable SS/RR benefits from non-MD sources 9 NS

1346 Other Income (Lottery, Gambling Winning) Col #3 (L14) is invalid; positive, negative or zero; must equal other income (lottery, gambling winning) from non-MD sources 9 NS 23

1349 Total Income Col #3 (L15) is invalid; must equal sum of Line 1 through Line 14 Col #3 10 NS

1352 Total Federal Adjustments Col #3 (L16) is invalid; must equal adjustments to federal income from non-MD sources 9 NS

1355 Federal Adjusted Gross Income Col #3 (L17) is invalid; positive, negative or zero; must equal Line 15 minus Line 16 Col #3 10 NS

1358 Addition - Non Maryland loss and adjustments (L18) is invalid; must equal amount of all losses, Col #3 Lines 1-15 with positve sign plus amount of total adjustments to income from federal return, Line 16; positive or zero 8 NS

1361 Addition Box A (L19) is invalid; blank or present; if Line 19 > 0, must equal Ab-ZZ (Upper case only) 2 A

1364 Addition Box B (L19) is invalid; blank or present; must equal Ab-ZZ (Upper case only) and can be used only if Addition Box A has a code, blank otherwise 2 A

1367 Addition Box C (L19) is invalid; blank or present; must equal Ab-ZZ (Upper case only) and can be used only if Addition Box B has a code, blank otherwise 2 A

1369 Addition Box D (L19) is invalid; blank or present; must equal Ab-ZZ (Upper Case only) and can be used only if Addition Box C has a code, blank otherwise

1370 Addition - Other (L19) is invalid; positive or zero; positive if addition Box A coded 8 NS

1373 Additions – Total (L20) is invalid; positive or zero, must equal total of Line 18 and Line 19 8 NS

1376 Total Income (L21) is invalid; positive, negative or zero; must equal total of Line 17, Col #1 and Line 20 10 NS

1379 Subtraction-Non Maryland Income (L22) is invalid; must not be greater total of amount on Line 17 Col #3 and amount on Line 20 8 NS

1382 Subtraction Box A (L23) is invalid; blank or present; must equal Ab – ZZ (Upper case only) if Line 23 > 0, blank otherwise 2 A

1385 Subtraction Box B (L23) is invalid; blank or present; must equal Ab – ZZ (Upper case only) and can be used only if Subtraction box A has a code, blank otherwise 2 A

1388 Subtraction Box C (L23) is invalid; blank or present; must equal Ab – ZZ (Upper case only) and can be used only if Subtraction box B has a code, blank otherwise 2 A 1391 Subtraction Other (L23) is invalid; positive or zero; must be positive if box A coded 8 NS 24

1389 Subtract Box D (L23) is invalid; blank or present; must equal Ab - ZZ (Upper Case only) and can be sued only if Subtraction box C has a code, blank otherwise

1394 Subtraction – Total (L24) is invalid; positive, negative or zero; must equal total of Line 22 and Line 23 10 NS

1397 Total Maryland AGI (L25) is invalid; positive, negative or zero; must equal Line 21 minus Line 24 10 NS

1400 Deduction Method is invalid; must equal “I” – for itemized, “S” – for standard, or ”N”- for non-taxable; see Attachment 6 (2010 MD E-file Handbook) for nonresident return deduction method “N 1 A

1403 DED-Standard (L26a) is invalid; if deduction method = “S”, must equal standard deduction amount from worksheet Instruction 16 (2010 MD Nonresident Tax Forms Booklet) 8 NS

1406 Deduction - Total Federal Schedule A (L26b) is invalid; if deduction method = “I” must equal total amount from federal schedule A 8 NS

1409 Deduction - State/Local Tax Schedule A (L26c) is invalid; if deduction method = “I”, must equal amount from Line 5 from federal schedule A 8 NS

1412 Deduction - Net Maryland Amount (L26d) is invalid; if deduction method =”I” must equal Line 26b minus Line 26c 8 NS

1415 Maryland Income Factor (L26e) is invalid; must equal 1.000 or less, has to be rounded to 4 decimals places, see worksheet in Instruction 14 (2010 MD Non-Resident Tax Forms Booklet) 5 AN

1418 Deduction Amount (L26) is invalid; positive or zero; must equal Line 26a or Line 26d multiplied by Line 26e 8 NS

1421 Net Income (L27) is invalid; positive or negative; must equal Line 25 minus Line 26 10 NS

1424 Exemption Amount (L28) is invalid; must equal total exemptions amount (D) 6 NS

1427 Maryland Income Factor (L29) is invalid; must equal 1.000 or less, has to be rounded to 4 decimal places, see worksheet in Instruction 14 (MD 2010 Nonresident Tax Forms Booklet) 5 AN

1430 Maryland Exemption Allowance (L30) is invalid; positive or zero; must equal Line 28 multiplied by Line 29, rounded to nearest dollar 6 NS

1433 Taxable Net Income (L31) is invalid; positive or zero; must equal to Line 27 minus Line 30, if negative must be changed to zero 10 NS 25

1436 Maryland Tax (L32a) is invalid; must equal MD tax from non-resident table for amount on Line 31 or as computed on worksheet 8 NS

1439 Special Nonresident Tax (L32b) is invalid; must equal Line 31 multiplied by 0.0125, rounded to nearest dollar 8 NS

1442 Total Maryland Tax (L32c) is invalid; must equal Line 32a plus Line 32b 8 NS

1445 Earned Income Credit (L33) is invalid; positive or zero; see Instruction 20 (MD 2010 Nonresident Tax Forms Booklet) 8 NS

1448 Poverty Level Credit (L34) is invalid; positive or zero; see Instruction 20 (MD 2010 Nonresident Tax Forms Booklet) 8 NS

1451 Non-Refundable Tax Credits (L35) is invalid; positive or zero; must equal total credits from 502CR, Part G, Line 8 8 NS

1454 Business Tax Credits (L36) is invalid; positive or zero; must equal total credits from form 500-CR, Part R, Line 24 8 NS

1457 Total Credits (L37) is invalid; positive or zero; must equal total of Line 33 through Line 36 8 NS

1460 Maryland Tax After Credits (L38) is invalid; must equal Line 32c minus Line 37; if negative, must be changed to positive 8 NS

1463 Chesapeake Bay Fund Amount (L39) is invalid; positive or zero; see Instruction 20 (MD 2010 Nonresident Tax Forms Booklet) 8 NS

1466 Fair Campaign Fund Amount (L40) is invalid; positive or zero; limited to $500.00 per taxpayer, see Instruction 20 (MD 2010 Nonresident Tax Forms Booklet) 8 NS

1469 Contribution to MD Cancer Fund (L41) is invalid; positive or zero; see Instruction 20 (MD 2010 Nonresident Tax Forms Booklet) 8 NS

1472 Maryland Tax and Contributions (L42) is invalid; positive or zero; must equal total of Line 38 through Line 41 8 NS

1475 Maryland Tax Withheld (L43) is invalid; positive or zero; must equal total of Maryland tax withheld from all W2s, W2Gs, 1099Rs and 1099Gs 8 NS

1478 Maryland Estimated Taxes Paid (L44) is invalid; positive or zero; must equal Maryland estimated tax amount paid for tax year 2010 only 8 NS 26

1481 Refundable EIC (L45) is invalid; positive or zero; see Instruction 20 (MD 2010 Nonresident Tax Forms Booklet), Line 33 is required 8 NS

1484 Nonresident Tax Paid by S Corporation (L46) is invalid; positive or zero; must equal to amount certified by the entity and retain in your records 8 NS

1487 Refundable Personal Tax Credit (L47) is invalid; must equal total credits from 502-CR, Part H, Line 6 8 NS

1490 Total Payments/Credits (L48) is invalid; positive; must equal total of Line 43 through Line 47 8 NS

1493 Balance Due (L49) is invalid; positive or zero; must equal Line 42 minus Line 48; if negative must be changed to zero and its positive amount must be placed on Line 50 8 NS

1496 Overpayment (L50) is invalid; positive or zero; must equal to Line 48 minus Line 42, if negative, must be changed to zero and its positive amount must be placed on Line 49 8 NS

1499 Amount Overpayment to Credit Next Year (L51) is invalid; positive or zero; amount of overpayment to be credited to next year estimated taxes or zero 8 NS

1502 Amount to be Refunded (L52) is invalid; positive; must equal to Line 50 minus Line 51 minus Line 53 8 NS

1505 Interest from 502UP (L53) is invalid; positive or zero; must equal to Line 18 on 502UP, form 502UP submission required 8 NS

1508 Interest for Late Filing (L53) is invalid; positive or zero 8 NS

1511 Total Interest (L53) is invalid; positive or zero; must equal 502UP interest plus late filing interest 8 NS

1514 Total Amount Due (L54) is invalid; positive or zero; must equal total balance due (L49) and total interest (L53) 8 NS

1517 Checking Account Indicator (L55a) is invalid; blank or “X”; must equal “X” if Routing Transit Number (RTN) is present and Depositor Account Number (DAN) is present and checking account selected; both checking and savings indicators cannot equal “X” 1 A 27

1520 Saving Account Indicator (L55a) is invalid; must equal “X” if Routing Transit Number (RTN) is present and Depositor Account Number (DAN) is present and savings account indicator selected; both checking and savings indicators cannot equal “X” 1 A

1523 Routing Transit Number (RTN) (L55b) is invalid; zero or present; if present must be a valid “RTN” on the “FOMF” bank file 9 N

1526 Depositor Account Number (DAN) (L55c) is invalid; blank or present; if present must be valid alphas, numeric, or hyphens, left justified with trailing blanks 17 AN

1527 Direct Debit Amount is invalid; if Direct Debit return, Direct Debit Amt must be all numeric characters > 0 and <= amount on Line 54 and all ACH info/payment date must be present 8 N

1529 Requested payment date is invalid; if present must be in YYYYMMDD format for requested payment date of direct debit amount (L52e) 8 N

1532 Primary Taxpayer MD PIN is invalid; for online filing should be federal PIN or “KEEPEL101” 9 AN

1535 Secondary Taxpayer MD PIN is invalid; for online filing should be federal PIN or “KEEPEL101” 9 AN

1538 Taxpayer E-mail Address is invalid; must be one of the taxpayers e-mail address or blank 45 AN

1541 Return Preparer Name is invalid; must have valid preparer name; if prepared by taxpayer, must have “TAXPAYER” 35 AN

1544 Preparer Address, City or State is invalid; required field; if prepared by taxpayer, address must have “SAME”, city and state must be blank 52 AN

1545 Preparer Phone Number is invalid; blank or present; required when prepared by preparer 12 AN

1547 Date Prepared is invalid; must equal preparation date in YYYYMMDD format; required 8 N

1550 Code Number 1 is invalid; must equal to 0, 221, 247, 300, 301, 302, 321, 506, 912, or 914. If 301, form 502UP must be submitted 3 N

1553 Code Number 2 is invalid; must equal to 0, 221, 247, 300, 301, 302, 321, 506, 912, or 914. If 301, form 502UP must be submitted 3 N 28

1556 Code Number 3 is invalid; must equal to 0, 221, 247, 300, 301, 302, 321, 506, 912, or 914. If 301, form 502UP must be submitted 3 N

1559 Injured Spouse Indicator is invalid; must equal to 200 if claiming injured spouse status, form 502INJ must be submitted 3 N

1562 Taxpayer Authorization Box is invalid; must equal Y=Yes, N or blank=No 1 A

1565 Transmission type is invalid; must equal “R” for regular or “O” for online filing only 1 A

1571 MD software ID is invalid; must be assigned by MD E-file office 5 N

1574 Prep SSN/Prep TIN is invalid; if present, can be 9N or PNNNNNNNN or SNNNNNNN 9 AN

1590 First Name of Dependent #6 is invalid; blank or present; if present must equal First Name of Dependent #6 Only 10 A

1591 SSN of Dependent #6 is invalid; must be present when First Name of Dependent #6 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1592 First Name of Dependent #7 is invalid; blank or present; if present must equal First Name of Dependent #7 Only 10 A

1593 SSN of Dependent #7 is invalid; must be present when First Name of Dependent #7 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1594 First Name of Dependent #8 is invalid; blank or present; if present must equal First Name of Dependent #8 Only 10 A

1595 SSN of Dependent #8 is invalid; must be present when First Name of Dependent #8 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N

1596 First Name of Dependent #9 is invalid; blank or present; if present must equal First Name of Dependent #9 Only 10 A

1597 SSN of Dependent #9 is invalid; must be present when First Name of Dependent #9 is present and must equal all numeric characters and cannot equal 000000000 or 999999999 9 N 29

1598 Last Name of Dependent #6 is invalid; blank or present; must be present when First Name of Dependent #6 present and equal to Last Name of Dependent #6 only 15 A

1599 Last Name of Dependent #7 is invalid; blank or present; must be present when First Name of Dependent #7 is present and equal to Last Name of Dependent #7 only 15 A

1600 Last Name of Dependent #8 is invalid; blank or present; must be present when First Name of Dependent #8 is present and equal to Last Name of Dependent #8 only 15 A

1601 Last Name of Dependent #9 is invalid; blank or present; must be present when First Name of Dependent #9 is present and equal to Last Name of Dependent #9 only 15 A

1606 Relationship of Dependent #1 is invalid; blank or present; must be present when First Name of Dependent #1 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1607 Dependent #1 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #1 is present 1 A

1608 Dependent #1 65 or Over is invalid; blank or present; must be present and equal “X” when Dependent #1 is 65 or Over 1 A

1609 Relationship of Dependent #2 is invalid; blank or present; must be present when First Name of Dependent #2 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1610 Dependent #2 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #2 is present 1 A

1611 Dependent #2 65 or Over is invalid; blank or present; must be present and equal “X” when Dependent #2 is 65 or Over 65 1 A

1612 Relationship of Dependent #3 is invalid; blank or present; must be present when First Name of Dependent #3 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1613 Dependent #3 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #3 is present 1 A

1614 Dependent #3 65 or Over is invalid; blank or present; must be present and equal “X” when Dependent #3 is 65 or Over 1 A 30

1615 Relationship of Dependent #4 is invalid; blank or present; must be present when First Name of Dependent #4 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1616 Dependent #4 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #4 is present 1 A

1617 Dependent #4 65 or Over is invalid; blank or present; must be present and equal “X” when Dependent #4 is 65 or Over 1 A

1618 Relationship of Dependent #5 is invalid; blank or present; must be present when First Name of Dependent #5 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1619 Dependent #5 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #5 is present 1 A

1620 Dependent #5 65 or Over is invalid; blank or present; must be present and equal “X” when Dependent #5 is 65 or Over 1 A

1621 Relationship of Dependent #6 is invalid; blank or present; must be present when First Name of Dependent #5 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1622 Dependent #6 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #6 is present 1 A

1623 Dependent #6 Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #6 is 65 or Over 1 A

1624 Relationship of Dependent #7 is invalid; blank or present; must be present when First Name of Dependent #7 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1625 Dependent #7 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #7 is present 1 A

1626 Dependent #7 Over 65 is invalid; blank or present; must be present and equal “X” when Dependent #7 is 65 or Over 1 A

1627 Relationship of Dependent #8 is invalid; blank or present; must be present when First Name of Dependent #8 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 31

1628 Dependent #8 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #8 is present 1 A

1629 Dependent #8 65 or Over is invalid; blank or present; must be present and equal “X” when Dependent #8 is 65 or Over 1 A

1630 Relationship of Dependent #9 is invalid; blank or present; must be present when First Name of Dependent #9 is present; see Attachment #5 of TY2010 E-file Handbook for valid abbreviations 2 A

1631 Dependent #9 Regular is invalid; blank or present; must be present and equal “X” when First Name of Dependent #9 is present 1 A

1632 Dependent #9 65 or Over is invalid; blank or present; must be present and equal “X” when Dependent #9 is 65 or Over 1 A

1900 Duplicate return filed

1925 EFIN suspended by MD

1950 EFIN invalidated by IRS 32


FORM 502CR

2000 Primary First Name or Initial & Middle name is invalid, must be the same as entered on the related MD tax form; required field 15 AN

2003 Primary Middle Initial is invalid; must be the same as entered on the related MD tax form 1 A

2006 Primary Last Name is invalid; must be the same as entered on the related MD tax form; required field 20 AN

2009 Primary Social Security Number is invalid; must be the same as entered on the related MD tax form; required field 9 N

2012 Secondary First Name or Initial & Middle name is invalid; must be the same as entered on the related MD tax form 15 AN

2015 Secondary Middle Initial is invalid; must be the same as entered on the related MD tax form 1 A

2018 Secondary Last Name is invalid; must be the same as entered on the related MD tax form 20 AN

2021 Secondary Social Security Number is invalid; must be the same as entered on the related MD tax form 9 N

2024 Part A – Taxable Income (L1) is invalid; positive or zero; must equal taxable net income from Line 22, Form 502 10 NS

2027 Taxable Net Income in Other State (L2) is invalid; positive or zero; must equal net income taxable in MD & other state 10 NS

2030 Revised Taxable Net Income (L3) is invalid; positive or zero; must equal Line 1 minus Line 2; if negative, zero must be entered 10 NS

2033 Maryland Tax from Line 24 (L4) is invalid; positive or zero; must equal Maryland Tax from Line 24, Form 502 10 NS

2036 Tax on Amount on Line 3 (L5) is invalid; positive or zero; must equal MD tax as computed on Line 3 8 NS

2039 Tentative Tax Credit (L6) is invalid; positive or zero; must equal Line 4 minus Line 5; if negative, zero must be entered 8 NS

2042 Tax Shown on Other State return (L7) is invalid; positive or zero; must equal total tax shown on other state return 8 NS 33

2045 Name of Other State is invalid; present or blank; must be present to allow credit; see Attachment 2 (2010 MD E-File Handbook) for standard state abbreviations 2 A

2048 Credit for Tax Paid to Other State (L8) is invalid; positive or zero; must equal lesser amount of Line 6 and Line 7 8 NS

2051 Part B – Federal Adjusted Gross Income (L1) is invalid; must equal Federal AGI from Line 1, Form 502 or Line 17, Col. 1, Form 505 10 NS

2054 Federal Dependent Care Credit (L2) is invalid; must equal federal dependent care credit from Form 2441 8 NS

2057 MD Decimal Amount (L3) is invalid; must equal MD decimal amount, 4 decimal places must be carried; see 502CR Instruction (2010 MD Resident Tax Forms Booklet) 5 AN

2060 MD Dependent Care Credit Amount (L4) is invalid; must equal Line 2 multiplied by Line 3, rounded to nearest dollar 8 NS

2063 Part C – Amount of Tuition Paid by Taxpayer (L2a) is invalid; positive or zero; must equal tuition amount paid by taxpayer 8 NS

2066 Amount of Tuition Reimbursement by Taxpayer (L3a) is invalid; positive or zero; must equal amount of reimbursement if any 8 NS

2069 Net Amount of Tuition Paid by Taxpayer (L4a) is invalid; positive or zero; must equal Line 1a minus Line 2a 8 NS

2072 Maximum Credit Allowed for Taxpayer (L5a) is invalid; positive or zero; must equal $1500.00 8 NS

2075 Net Teacher Incentive Credit for Taxpayer (L6a) is invalid; positive or zero; must equal lesser of Line 4a and Line 5a 8 NS

2078 Amount of Tuition Paid by Spouse (L2b) is invalid; positive or zero; must equal tuition amount paid by spouse 8 NS

2081 Amount of Tuition Reimbursement by Spouse (L3b) is invalid; positive or zero; must equal amount of tuition reimbursement for spouse if any 8 NS

2084 Net Amount of Tuition Paid by Spouse (L4b) is invalid; positive or zero; must equal Line 1b minus Line 2b 8 NS 34

2087 Maximum Credit Allowed for Spouse (L5b) is invalid; positive or zero; must equal $1500.00 8 NS

2090 Net Teacher Incentive Credit for Spouse (L6b) is invalid; positive or zero; must equal lesser of Line 4b and Line 5b 8 NS

2093 Total Amount of Tuition Credit (L7) is invalid; positive or zero; must equal Line 6a plus Line 6b 8 NS

2096 Part D – Credit for Oyster Floats (L1) is invalid; positive or zero; must equal amount paid after 07/01/02 for oyster floats, limited to $500.00 8 NS

2099 Part E – Name of Insured #1 (L1a) is invalid; must be present for credit to be allowed 35 AN

2102 SSN # of Insured #1 (L1b) is invalid; must be present for credit to be allowed 9 N

2105 Relationship of Insured #1 to Taxpayer (L1c) is invalid; must be present for credit to be allowed 15 A

2108 Amount of Premium Paid for Insured #1 (L1d) is invalid; positive or zero 6 NS

2111 Credit Amount for Insured #1 (L1e) is invalid; positive or zero; limited to $500.00 when insured age is over 40; limited to $320 when insured age is 40 or less 8 NS

2114 Name of Insured #2 (L2a) is invalid; must be present for credit to be allowed 35 AN

2117 SSN # of Insured #2 (L2b) is invalid; must be present for credit to be allowed 9 N

2120 Relationship of Insured #2 to Taxpayer (L2c) is invalid; must be present for credit to be allowed 15 A

2123 Amount of Premium Paid for Insured #2 (L2d) is invalid; positive or zero 6 NS

2126 Credit Amount for Insured #2 (L2e) is invalid; positive or zero; limited to $500.00 when insured age is over 40; limited to $320 when insured age is 40 or less 8 NS

2129 Name of Insured #3 (L3a) is invalid; must be present for credit to be allowed 35 AN

2132 SSN # of Insured #3 (L3b) is invalid; must be present for credit to be allowed 9 N

2135 Relationship of Insured #3 to Taxpayer (L3c) is invalid; must be present for credit to be allowed 15 A

2138 Amount of Premium Paid for Insured #3 (L3d) is invalid; positive or zero 6 NS 35

2141 Credit Amount for Insured #3 (L3e) is invalid; positive or zero; limited to $500 8 NS

2144 Name of Insured #4 (L4a) is invalid; must be present for credit to be allowed 35 AN

2147 SSN# of Insured #4 (L4b) is invalid; must be present for credit to be allowed 9 N

2150 Relationship of Insured #4 to Taxpayer (L4c) is invalid; must be present for credit to be allowed 15 A

2153 Amount of Premium Paid for Insured #4 (L3d) is invalid; positive or zero 6 NS

2156 Credit Amount for Insured #4 (L4e) is invalid; positive or zero; limited to $500 when insured age is over 40; limited to $320 when inusred age is 40 or less 8 NS

2159 Total Long-term Care Credit is invalid; positive or zero; must equal sum of credit amounts for insured #1, #2, #3, and #4 8 NS

2162 Question #1 is invalid; must equal “N” or blank=No, “Y”=Yes; if “Y”, credit is not allowed 1 A

2165 Question #2 is invalid; must equal “N” or blank=No, “Y”=Yes; if “Y”, credit is not allowed 1 A

2168 Question #3 is invalid; must equal “N” or blank=No, “Y”=Yes; if “Y”, credit is not allowed 1 A

2171 PART F- Current Year Donation & Any Prior Year Carryover (L1) is invalid; positive or zero 8 NS

2174 Amount of Easement Payment (L2) is invalid; positive or zero; must equal to payment received for the easement 8 NS

2177 Loss of Fair Market Value (L3) is invalid; must equal Line 1 minus Line 2 8 NS

2180 Maryland Tax or $10,000 Limit (L4) is invalid; positive or zero; must equal lesser of MD tax and $10,000 8 NS

2183 Lesser of Line 3 or Line 4 (L5) is invalid; positive or zero 8 NS

2186 Excess Credit Carryover (L6) is invalid; positive or zero; must equal Line 3 minus Line 5 8 NS

2198 PART G – Amt from Part A Line 8 (L1) is invalid; positive or zero; must equal credit for taxes paid to another state Part A, Line 8 8 NS 36

2201 Amount from Part B Line 4 (L2) is invalid; positive or zero; must equal child and dependent care credit Part B, Line 4 8 NS

2204 Amount from Part C Line 7 (L3) is invalid; positive or zero; must equal quality teacher incentive credit Part C, Line 7 8 NS

2207 Amount from Part D Line 1 (L4) is invalid; positive or zero; must equal aquaculture oyster floats credit Part D, Line 1 8 NS

2210 Amount from Part E Line 5 (L5) is invalid; positive or zero; must equal long-term care insurance credit Part E, Line 5 8 NS

2213 Amount from Part F Line 5 (L6) is invalid; positive or zero; must equal preservation and conservation credits Part F, Line 5 8 NS

2219 Amount from Form 502H (L7) is invalid; positive or zero; must equal non-refundable amount from Section 2, Line 4 of Form 502H 8 NS

2222 Total Amount of Credits (L8) is invalid; positive or zero; must equal total of Line 1 through Line 7 8 NS

2225 Part H – Neighborhood Stabilization Credit (L1) is invalid; positive or zero; must equal credit amount paid to another state 8 NS

2228 Heritage Structure Rehabilitation Tax Credit Amount (L2) is invalid; positive or zero, must equal heritage rehabilitations tax credit amount as certified 8 NS

2229 Refundable Business Income Tax Credit is (L3) invalid; positive or zero; must equal refundable income tax credit from 500CR 8 NS

2231 IRC #1341 Repayment Credit (L4) is invalid; positive or zero; must equal amount of repaid prior year income greater than $3,000 8 NS

2232 Form 1041 Schedule K-1 Nonresident PTE TAX (L5) is invalid; positive or zero; must equal PTE Estate or Trust Tax Paid by Nonresident 8 NS

2234 Total Amount of Credits (L6) is invalid; positive or zero; must equal sum of Line 1 through Line 5 8 NS

2235 Name of Educational Institution is invalid; blank or present; must be present for credit to be allowed 50 AN

2236 Name of Maryland Public School #1 is invalid; blank or present; must be present for credit to be allowed; if present must equal to name of Maryland Public School where Primary Taxpayer is employed an teaches 50 AN

2237 Name of Maryland Public School #2 is invalid; blank or present; must be present for credit to be allowed; if present must equal to name of Maryland Public School where Spouse employed and teaches 50 AN

2238 Age of LTC Insured #1 is invalid; positive or zero; must be positive for credit to be allowed 3 N

2239 Age of LTC Insured #2 is invalid; positive or zero; must be positive for credit to be allowed 3 N

2240 Age of LTC Insured #3 is invalid; positive or zero; must be positive for credit to be allowed 3 N

2241 Age of LTC Insured #4 is invalid; positive or zero; must be positive for credit to be allowed 3 N 38


FORM 502UP

2500 Primary First Name is invalid; must be the same as entered on the related MD tax form 15 AN

2503 Primary Middle Initial is invalid; must be the same as entered on the related MD tax form 1 A

2506 Primary Last Name is invalid; must be the same as entered on the related MD tax form 20 AN

2509 Primary SSN is invalid; must be all numeric characters and cannot equal 000000000 or 999999999; required field 9 N

2512 Secondary First Name is invalid; must be the same as entered on the related MD tax form 15 AN

2515 Secondary Middle Initial is invalid; must match the secondary middle initial from MD Form 502 or 505 1 A

2518 Secondary Last Name is invalid; if present must match the secondary last name from the related MD Form; required field if FS = 2 20 AN

2521 Secondary SSN is invalid; if present must match the secondary SSN from the MD related Form; required field if FS = 2 or 3 9 N

2524 Total Maryland Income (L1) is invalid; must equal: 1). Maryland Adjusted Gross Income (Line 18, Form 502/Line 25, Form 505) or 2). Taxable net income (Line 22, Form 502) or net income (Line 27, Form 505) if itemized 10 NS

2527 Total Maryland & Local Tax (L2) is invalid; must equal total of Maryland and local income tax 10 NS

2530 Refundable Earned Income credit (L3) is invalid; positive or zero 8 NS

2533 Refundable Personal Tax Credits (L4) is invalid; positive or zero 8 NS

2536 Total Tax on Tax Preference Items (L5) is invalid; positive or zero 8 NS

2539 Total of Lines 3, 4, and 5 (L6) is invalid; must equal total of Line 3 through and Line 5 8 NS

2542 Balance (L7) is invalid; must equal Line 2 minus Line 6 10 NS

2545 Multiplied Line 7 by 90% (L8) is invalid; must equal Line 7 multiplied by 0.9, rounded to nearest dollar 10 NS 39

2548 2004 less credits (L9a) is invalid; must equal prior year tax less o/s and business credits 10 NS

2551 Multiplied Line 9a by 110% (L9b) is invalid; must equal Line 9a multiplied by 1.1, rounded to nearest dollar

2554 Minimum Tax Credits required (L10) is invalid; must equal lesser of Line 8 and Line 9b 10 NS

2557 MD Income for Period #1 (L11) is invalid; must equal total MD income divided into earnings for period #1 10 NS

2560 Percent of Total Income #1 (L12) is invalid; must equal Line 11 divided by Line 1 for period #1; 1.000 or less, 4 decimal places rounded must be carried 5 AN

2563 Payments Required #1 (L13) is invalid; must equal Line 10 multiplied by the percent on Line 12 for period #1 8 NS

2566 Estimated Tax Paid & Tax Withheld #1 Col #1 (L14) is invalid; must equal to estimated tax paid and tax withheld for period #1 8 NS

2569 Underpayment in Period #1 (L15) is invalid; must equal Line 13 minus Line 14 for period #1 8 NS

2572 Interest Factor for Period #1 (L16) is invalid; must equal “.0217” 5 AN

2575 Interest Amount for Period #1 (L17) is invalid; must equal Line 16 multiplied by Line 15 for period #1 8 NS

2578 MD Income for Period #2 (L11) is invalid; must equal total MD income divided into earnings for period #2 10 NS

2581 Percent of Total Income #2 (L12) is invalid; must equal Line 11 divided by Line 1 for period #2; must equal 1.000 or less, 4 decimal places rounded must be carried 5 AN

2584 Payments Required #2 (L13) is invalid; must equal Line 10 multiplied by Line 12 for period #2 8 NS

2587 Estimated Tax Paid and Tax Withheld for Period #2 (L14) is invalid; must equal estimated tax paid and tax withheld for period #2 8 NS

2590 Underpayment in Period #2 (L15) is invalid; must equal Line 13 minus Line 14 for period #2 8 NS

2593 Interest Factor for Period #2 (L16) is invalid; must equal “.0325” 5 AN 40

2596 Interest Amount for Period #2 (L17) is invalid; must equal Line 16 multiplied by Line 15 for period # 2 8 NS

2599 MD Income for Period #3 (L11) is invalid; must equal total MD income divided into earnings for period #3 10 NS

2602 Percent of Total Income #3 (L12) is invalid; must equal Line 11 divided by Line 1 for period #3; 1.0000 or less, 4 decimal places must be carried rounded 5 AN

2605 Payments Required #3 (L13) is invalid; must equal Line 10 multiplied by Line 12 for period #3 8 NS

2608 Estimated Tax Paid and Tax Withheld #3 (L14) is invalid; must equal estimated tax paid and tax withheld for period #3 8 NS

2611 Underpayment in Period #3 (L15) is invalid; must equal Line 13 minus Line 14 for period #3 8 NS

2614 Interest Factor for Period #3 (L16) is invalid; must be value “.0433” 5 AN

2617 Interest Amount for period #3 (L17) is invalid; must equal Line 16 multiplied by Line 15 for period #3 8 NS

2620 MD Income for Period #4 (L11) is invalid; must equal total MD income divided into earnings for period #4 10 NS

2623 Percent of Total Income #4 (L12) is invalid; must equal Line 11 divided by Line 1 for period #4; must equal 1.000 or less; 4 decimal places must be carried rounded 5 AN

2626 Payments Required #4 (L13) is invalid; must equal Line 10 multiplied by Line 12 for period #4 8 NS

2629 Estimated Tax Paid and Tax Withheld #4 (L14) is invalid; must equal estimated tax and tax withheld for period #4 8 NS

2632 Underpayment in Period #4 (L15); must equal Line 13 minus Line 14 for period #4 6 NS

2635 Interest Factor For Period #4 (L16); must equal “.0325” 5 AN

2638 Interest Amount for Period #4 (L17); must equal Line 16 multiplied by Line 15 for period #4 8 NS 41

2641 Total Interest Due (L18) is invalid; must equal total of Line 17 for periods #1, #2, #3, and #4 8 NS 42


FORM 500CR

3000 Name as Shown on MD Tax Form is invalid; must be the same as entered on the related MD tax form 50 AN

3003 Taxpayer Identification NBR is invalid; SSN or FEIN; must equal all numeric characters and cannot equal 000000000 or 999999999; required field 9 N

3006 Tax Year Beginning Date is invalid; zeroes or present; if present must equal beginning date on related MD tax form and be in YYYYMMDD format; required field 8 N

3009 Tax Year Ending Date is invalid; zeroes or present; if present must equal ending date on related MD tax form must be in YYYYMMDD format; required field 8 N

3012 Pass-Through Entity Indicator is invalid; blank or “X”; must equal “X” if pass-through entity 1 A

3015 Pass-Through Entity FEIN is invalid; must equal FEIN of MD Form 510 9 N

3018 Part A – I Number of Economically Disadvantaged Employees Eligible 1st Yr (L1) is invalid; positive or 0 5 N

3021 Number of Economically Disadvantaged Employees Eligible 2nd Yr (L1) is invalid; positive or 0 5 N

3024 Number of Economically Disadvantaged Employees Eligible 3rd Yr (L1) is invalid; positive or 0 5 N

3027 Credit Amount for First Year Eligible Employees (L2) is invalid; positive or zero; limited to $3,000 wages paid for each 1st year qualified employee 9 NS

3030 Credit Amount for Second Year Eligible Employees (L3) is invalid; positive or zero; limited to $2,000 wages paid for each 2nd year qualified employee 9 NS

3033 Credit Amount for Third Year Eligible Employees (L4) invalid; positive or zero; limited to $1,000 wages paid for each 3rd year qualified employee 9 NS

3036 Total Credit for Economically Disadvantaged Employees - PART A- I (L5) is invalid; positive or zero; must equal total of Line 2 through Line 4 9 NS

3039 PART A – II Number of Eligible Employees (L6) is invalid; positive or zero; must equal number of other 1st year qualified employees eligible not included in part A- I 5 N 43

3042 Credit Amount for Other Eligible Employees (L7) is invalid; positive or zero; limited to $1,000 of wages paid for each qualified employee 9 NS

3045 PART A – III Number of Eligible Employees 1st Year (L8) is invalid; positive or zero 5 N

3048 Number of Eligible Employees 2nd Year (L8) is invalid; positive or 0 5 N

3051 Number of Eligible Employees 3rd Year (L8) is invalid; positive or 0 5 N

3054 Credit Amount for First Year (L9) is invalid; positive or 0; limited to $4,500 wages paid for each 1st year employee 9 NS

3057 Credit Amount for Second Year (L10) is invalid; positive or 0; limited to $3,000 wages paid for each 2nd year employee 9 NS

3060 Credit Amount for Third Year (L11) is invalid; positive or 0; limited to $1,500 wages paid for each 3rd year employee 9 NS

3063 PART A – III Total Credit for Economically Disadvantaged Employees Located in Focus Area (L12) is invalid; positive or zero; must equal total of Line 9 through Line 11 9 NS

3066 PART A – IV Number of Eligible Employees (L13) is invalid; positive or 0; must equal number of other qualified employees eligible not included in part A-III 5 N

3069 Credit Amount for Other Employees (L14) is invalid; positive or 0; limited to $1,500 wages paid to each employee 9 NS

3072 PART A – Summary Credits (L15) is invalid; positive or 0; must equal total of Line 5, Line 7, Line 12, and Line 14 10 NS

3075 PART B – I Number of Eligible Employees 1st year (L1) is invalid; positive or 0; must equal number of employment opportunity eligible 1st year 5 N

3078 Number of Eligible Employees 2nd year (L1) is invalid; positive or 0; must equal number of employment opportunity eligible 2nd year 5 N

3081 Number of Special AFDC Employees (L1) is invalid; positive or 0, must equal number of employment opportunity for AFDC recipients 5 N

3084 Credit Amount for First Year (L2) is invalid; positive or 0; limited to 30% of first $6,000 of wages paid for each 1st year employee 9 NS 44

3087 Credit Amount for Second Year (L3) is invalid; positive or 0; limited to 20% of first $6,000 of wages paid to each employee 9 NS

3090 Credit Amount for Special AFDC (L4) is invalid; positive or 0; limited to 40% of first $10,000 of wages paid to each qualified employee 9 NS

3093 PART B – I Total Credit Amount (L5) is invalid; positive or 0; must equal total of Line 2 through Line 4 9 NS

3096 PART B – II Number of Eligible Employees 1st year (L6) is invalid; positive or 0; must equal number of child care/transportation expenses employees eligible 1st year 5 N

3099 Number of Eligible Employees 2nd Year (L6) is invalid; positive or 0; must equal number of child care/transportation expenses employees eligible 2nd year 5 N

3102 Credit Amount for First Year (L7) is invalid; positive or 0; limited to $600 child care and transportation expenses paid for each qualified employee 9 NS

3105 Credit Amount For Second Year (L8) is invalid; positive or 0; limited to $500 child care and transportation expenses paid for each qualified employee 9 NS

3108 PART B - II Total Credit Amount (L9) is invalid; positive or 0; must equal total of Line 7 and Line 8 9 NS

3111 PART B – Summary Total Credits (L10) is invalid; positive or 0; must equal total of Line 5 and Line 9 10 NS

3114 PART C – I Number Employees Eligible for Disabled Credit for 1st year (L1) is invalid; positive or 0; must equal number of 1st year employees with disability hired on/after 07/01/2000 5 N

3117 Number Employees Eligible for Disabled Credit for 2nd year (L1) is invalid; positive or 0; must equal number of 2nd year employees with disability hired on/after 07/01/2000 5 N

3123 Disabled Credit for 1st Year (L2) is invalid; positive or 0; must equal to employee disabled credit for 1st year; limited to 30% of first $6,000 of wages paid for each 1st year employee hired on/after 07/01/2000 9 NS

3126 Disabled Credit for 2nd year (L3) is invalid; positive or 0; must equal to employee disabled credit for 2nd year; limited to 20% of first $6,000 of wages paid for each 2nd year employee hired on/after 07/01/200 9 NS 45

3129 Total Employee Disability Credit (L4) is invalid; positive or 0; must equal total of Line 2 and Line 3 9 NS

3132 Part C – II Number of Employees With Disability Eligible for 1st Year Child Care/Transport Credit (L5) is invalid; positive or 0; must equal to number of 1st year eligible employees 5 N

3135 Number of Employees With Disability Eligible for 2nd Year Child Care/Transport Credit (L5) is invalid; positive or 0; must equal to number of 2nd year eligible employees 5 N

3138 Child Care Credit for First Year (L6) is invalid; positive or 0; limited to $600 child care/transport expenses paid to each disabled 1st year employee 9 NS

3141 Child Care Credit for 2nd Year (L7) is invalid; positive or 0; limited to $500 child care/transport expenses paid to each disabled 2nd year employee 9 NS

3144 Total Child Care/Transport Expense Credit for Employees With Disability (L8) is invalid; positive or 0; must equal total of Line 6 and Line 7 9 NS

3147 PART C – Summary Total Credits (L9) is invalid; positive or 0; must equal total of Line 4 and Line 8 9 NS

3150 PART D – I Number of Qualified Positions for Current year (L1) is invalid; positive or 0; must equal number of qualified business employees for the current year 5 N

3153 Line 1 Multiplied by $1,000 (L2) is invalid; positive or 0; must equal number of qualified employees on Line 1 multiplied by $1,000 9 NS

3156 2.5 % of Wages Paid for Each Position on Line 1 (L3) is invalid; positive or 0 9 NS

3159 Lesser of Line 2 and Line 3 (L4) is invalid; positive or 0 9 NS

3162 PART D – II Number of Eligible Positions for Current Year (L5) is invalid; positive or 0; must equal number of qualified employees for the current year 5 N

3165 Multiplied Line 5 by $1,500 (L6) is invalid; positive or zero; must equal to number of qualified employees multiplied by $1,500 9 NS

3168 5% of Wages Paid for Each Position on Line 5 (L7) is invalid; positive or 0 9 NS

3171 Lesser of Line 6 and Line 7 (L8) is invalid; positive or 0 9 NS 46

3174 PART D – Total Current Year Credit (L9) is invalid; positive or 0; must equal total of Line 4 and Line 8 9 NS

3177 Lesser of Line 9 and $1,000,000 (L10) is invalid; positive or 0 9 NS

3180 Total Current Year Credits Available (L11) is invalid; positive or 0; must equal Line 10 multiplied by 0.5 9 NS

3183 Remaining 50% of Prior Year Credits (L12) is invalid; positive or 0 9 NS

3186 Total Job Creation Tax Credits (L13) is invalid; positive or 0; must equal total of Line 11 and Line 12 9 NS

3189 PART E –Amount of Approved Tax Contribution (L1) is invalid; positive or 0 9 NS

3192 Entered 50% of Line 1 (L2) is invalid; positive or 0; must equal Line 1 multiplied by 0.5 9 NS

3195 Lesser of Line 2 and $125,000 (L3) is invalid; positive or 0 9 NS

3198 PART F – Property Tax Credit (L1); positive or 0; must equal new-jobs property tax credit amount as certified 9 NS

3201 Enhanced Property Tax Credit (L2) is invalid; positive or 0; must equal enhanced property tax credit amount as certified 9 NS

3204 Total Property Tax Credit (L3) is invalid; positive or 0; must equal total of Line 1 and Line 2 5 N

3207 PART G – Number of Qualified Ex-Felons Employed and Eligible 1st year (L1) is invalid; positive or 0 5 N

3210 Number of Qualified Ex-Felons Employed and Eligible 2nd year (L1) is invalid; positive or zero 5 N

3213 Credit Amount for First Year (L2) is invalid; positive or 0; limited to 30% of first $6,000 wages paid for each 1st year employee 9 NS

3216 Credit Amount for Second Year (L3) is invalid; positive or 0; limited to 20% of first $6,000 wages paid for each 2nd year employee 9 NS

3219 Total Ex-Felons Tax Credits (L4) is invalid; positive or 0; must equal total of Line 2 and Line 3 9 NS 47

3220 Part H - Number of Eligible Student Employees (L1) is invalid; positive or 0; 5 N

3221 Part H - Line 1 Multiplied by $1500 is invalid (L2); positive or 0; 9 NS

3223 Part H - 15% of Wages Paid to all Eligible Student Employees (L3); positive or 0; 9 NS

3224 Part H - Lesser of Line 2 or Line 3; positive or 0; 9 NS

3225 PART I – 5% of Long Term Care Insurance (L1) is invalid, positive or 0 9 NS

3228 Number of Eligible Employees with LTC insurance (L2) is invalid; positive or 0 5 N

3231 Multiplied Number of Employees from Line 2 by $100 (L2) is invalid; positive or 0 9 NS

3234 Lesser of Line 1 and Line 2 (L3) is invalid; positive or 0 9 NS

3237 Lesser of Line 3 and $5,000 (L4) is invalid; positive or 0 9 NS

3240 PART J – 60% of the total state, county and municipal corporation property taxes; positive or 0 9 NS

3243 PART K – Basic R & D Tax Credit (L1) is invalid; positive or zero; must equal 3% of total research and development MD expenses as certified 9 NS

3246 10% Growth Credit (L2) is invalid; positive or 0; must equal 10% of total research and development credit as certified 9 NS

3249 Total Research and Development credit (L3) is invalid; must equal total of Line 1 and Line 2; positive or 0 9 NS

3261 PART M – Amount of Qualified Commuter Benefits Paid (L1) is invalid; must equal amount of commuter benefits provided; positive or 0 9 NS

3264 50% of Line 1 (L2) is invalid; positive or 0 9 NS

3267 Number of Employees for Which Benefits Were Paid (L3) is invalid; positive or 0 5 N

3270 Number of Months for Which Benefits Were Paid (L4) is invalid; positive or 0 5 N

3273 Multiplied Number of Months by $50 (L4) is invalid; positive or 0 9 NS

3276 Lesser of Line 2 and Line 4 (L5) is invalid; positive or 0 9 NS

3288 Part N–I KW Hours Not Co-fired with Coal (L1) is invalid; positive or 0 9 N

3291 Multiplied Line 1, Part N-I by .0085 (2002 - 2004 ) (L1) is invalid; must equal Line 1, Part N-I multiplied by .0085 and rounded to nearest dollar; positive or 0 9 NS

3294 Total Number of Part N-I, KWH Co-fired with Coal (L2) is invalid; positive or 0 9 N 48

3297 Multiplied Part N-I, Line 2 by .005 (L2) is invalid; positive or 0 9 NS

3300 Total Alternative Electricity Energy Credit (L3) is invalid; positive or 0; must equal total Line 1 and Line 2, Part N-I 9 NS

3303 PART O – Number of MD-Mined Coals in Tons Purchased in Current Tax Year (L1) is invalid; positive or 0 5 N

3306 Part O, Line 1 Multiplied by $3 (L2) is invalid; positive or 0 9 NS

3309 Part P – I Sec A Maryland Taxable Income (L1) is invalid; positive or 0; must be $500,000 or greater 9 NS

3312 Share of MD Taxable Income from the Project (L2) is invalid; positive or 0 9 NS

3327 PART P – II Sec A Total Eligible Project Costs (L9) is invalid; must equal amount of qualified Project Costs; minimum $500,000; positive or 0 9 NS

3330 Lesser of Line 9 and $5,000,000 (L10) is invalid; positive or 0 9 NS

3333 Sum of Project Costs Credits and Refunds Taken in Prior Tax Years (L11) is invalid; positive or 0 9 NS

3336 Subtracted Line 11 from Line 10 (L12) is invalid; positive or 0; if negative, enter 0 9 NS

3346 PART P-III Credit remaining after Deduction Credit Against Tax on Income from Project (L23) is invalid; must equal Line 12 minus Line 14; positive or 0; if negative, enter 0 9 NS

3348 Total Nonrefundable One Maryland economic Development Tax Credit (L35) is invalid; must equal to sum of Line 33 and Line 34; positive or 0 9 NS

3351 PART Q - Green Buildings Credits as Certified by MD Energy Administration (L1) is invalid; positive or 0 9 NS

3354 PART R - Total Credits for Part A (L1) is invalid; must equal amount from Line 15, Part A; positive or 0 9 NS

3357 PART R - Total Credits for Part B (L2) is invalid; must equal to amount from Part B, Line 10; positive or 0 9 NS

3360 PART R - Total Credits for Part C (L3) is invalid; must equal to amount from Part C, Line 9; positive or 0 9 NS 49

3363 PART R - Total Credits for Part D (L4) is invalid; must equal to amount from Part D, Line 13; positive or 0 9 NS

3366 PART R - Total Credits for Part E (L5) is invalid; must equal to amount from Part E, Line 3; positive or 0 9 NS

3369 PART R - Total Credits for Part F (L6) is invalid; must equal to amount from Part F, Line 3; positive or 0 9 NS

3372 PART R - Total Credits for Part G (L7) is invalid; must equal to amount from Part G, Line 4; positive or 0 9 NS

3375 PART R - Total Credits for Part H (L8) is invalid; must equal to amount from Part H, Line 1; positive or 0 9 NS

3378 PART R - Total Credits for Part I (L9) is invalid; must equal to amount from Part I, Line 4; positive or 0 9 NS

3381 PART R - Total Credits for Part J (L10) is invalid; must equal to amount from Part J, Line 1; positive or 0 9 NS

3384 PART R - Total Credits for Part K (L11) is invalid; must equal to amount from Part K, Line 3; positive or 0 9 NS

3390 PART R - Total Credits for Part M (L13) is invalid; must equal to amount from Part M, Line 5; positive or 0 9 NS

3393 PART R - Total Credits for Part N (L14) is invalid; must equal to amount from Part N, Line 9; positive or 0 9 NS

3399 PART R - Total Credit for Part O (L15) is invalid; must equal amount from Part O, Line 2; positive or 0 9 NS

3402 PART R - Total Credit for Part P (L16) is invalid; must equal amount from Part P, Line 35; positive or 0 9 NS

3405 PART R - Total Credit for Part Q (L17) is invalid; must equal amount from Part Q, Line 1; positive or 0 9 NS

3411 PART R - Total of Current Year Credits (L18) is invalid; must equal total of Line 1 through Line 11, Line 13 through Line 17; positive or 0 9 NS

3414 PART R - Carryover of Prior Year Excess Credits (L19) is invalid; positive or 0 9 NS 50

3417 PART R - Tentative Credit This Year (L20) is invalid; must equal total of Line 18 and Line 19; positive or 0 9 NS

3420 PART R - Amount of Any Credit Recapture (L21) is invalid; see Instructions Part D and Part F; positive or 0 9 NS

3423 PART R - Tentative Credit After Recapture (L22) is invalid; must equal Line 20 minus Line 21; positive, negative or 0; if negative, negative amount must be entered 9 NS

3426 PART R - Net Tax From Current Year MD Tax form (L23) is invalid; positive or zero; see Instructions 9 NS

3429 PART R - Allowable Credit for MD Taxes (L24) is invalid; must equal lesser of Line 22 and Line 23; positive, negative or 0 9 NS

3432 PART S – Excess Credit Carryover Calculations (L1) is invalid; positive or 0; must equal to amount from Line 23, Part R 9 NS

3435 Total of Lines 10, 13,15, and 16, Part R (L2) is invalid; must equal total of Lines 10, 13, 15, and 16, Part R; positive or 0 9 NS

3438 Subtracted Line 2 from Line 1, Part S (L3); positive or zero; if negative, enter 0 9 NS

3441 Subtracted Line 2 from Line 22 of Part R (L4); if negative, enter 0 9 NS

3444 Tentative Excess Credit Carryover Amount (L5) is invalid; positive or 0; must equal Line 3 minus Line 4 9 NS

3447 Amount Included in Line 5 That Expired During This Tax Year (L6) is invalid; positive or 0 9 NS

3450 Credit Carryover for Next Year (L7) is invalid; positive or 0; must equal Line 5 minus Line 6; if negative, enter 0 9 NS

3453 PART T – Refundable Business Income tax Credit (L1) is invalid; must equal to amount on Line 38, Part P; positive or 0 9 NS

3454 PART N-II 1/5th of Amount on the initial certification (L7) is invalid; positive or 0 9 NS

3455 Part N-II Lesser of Line 6 or Line 7; Positive or 0 9 NS

3456 Part N-Sum Total Alt Energy Current Year Tax Credit (L9) is invalid; must equal total of Line 3 and Line 8; positive or zero 9 NS 51

3457 PART P-I Non-Project MD Taxable Income (L3) is invalid; must equal Line 1 minus Line 2; if negative, enter 0 9 NS

3458 PART P-I Number of Qualified Employees (L4) is invalid, must equal number of qualified employees; positive or 0 9 N

3459 Part P–I AMT of MD income Tax W/h from Qualified Employees (L5) is invalid; positive or 0 9 NS

3460 PART P-I Sec B Total Tax Liability (L6) is invalid; if negative, enter 0 9 NS

3461 Part P-I, Tax on Income from Project (L7) is invalid; positive or 0 9 NS

3462 Tax on Non-Project Income (L8) is invalid; must equal Line 6 minus Line 7, Part P-II; if negative, enter 0 9 NS

3463 PART P-II Sec A MD Tax Liability on Income from Project (L13) is invalid, must equal amount from Line 7; positive or 0 9 NS

3464 Credit Against Tax on Income From Project (L14) is invalid, must equal lesser of Line 12 and Line 13; positive or 0 9 NS

3465 Part P-II Sec B Total Eligible Start-Up Costs (L15) is invalid; $500,000 maximum; positive or zero 9 NS

3466 Lesser of Line 15 or $500,000 (L16) is invalid; must equal lesser of Line 15 and $500,000; positive or 0 9 NS

3467 Start-Up Costs Credits and Refund Taken in Prior Tax Years (L17) is invalid; positive or 0 9 NS

3468 Part P-II Line 17 subtracted from Line 16 (L18) is invalid; must equal to Line 16 minus Line 17, Part P-II; positive or 0; if negative, enter 0 9 NS

3469 Part P-II Sec B Multiplied L4 by $10,000 (L19) is invalid; must equal L4 multiplied by $10,000; positive or 0 9 NS

3470 Lesser of Line 18 or Line 19 (L20) is invalid; must equal lesser of Line 18 or Line 19; positive or 0 9 NS

3471 Part P-II Tax Liability after deducting credits Sec A (L21) is invalid; must equal to of Line 6 minus Line 14, Part P-II; positive or 0 9 NS 52

3472 Nonrefundable Portion of Start-Up credit is invalid (L22) ; must equal lesser of Line 20 and Line 21; positive or 0 9 NS

3473 Tax on Non-Project Income (L24) is invalid; must be equal to amount on Line 8; positive or 0 9 NS

3474 PART P-III Available Eligible Project Costs (L25) is invalid; must equal Line 6 minu (Sum of Line 14 and Line 22) ; if negative, enter 0; positive or 0 9 NS

3475 Credit against Tax on Non-Project Income (L26) is invalid; must equal lesser of Line 24 and Line 25; positive or 0 9 NS

3476 Tentative Refund (L27) is invalid; must equal Line 23 minus Line 26; positive or 0 9 NS

3477 PART P-III MD income Tax to W/H from qualified employee (L28) is invalid; positive or zero; must equal to amount on Line 9 NS

3478 Refund Allowable this Tax Year (L29) is invalid; must equal lesser of (Line 28 minus Line 26; if negative, enter 0) and Line 27; positive or 0 9 NS

3479 Sec B Start-Up Costs Credits & Ref Prior Tax Years (L30) is invalid; must equal Line 20 minus Line 22; if negative, enter 0 9 NS

3480 MD Income Tax to W/H FROM Qualified Employee (L31) is invalid; must equal amount from Line 5; positive or 0 9 NS

3481 Refund Allowable for this Tax Year (L32) is invalid; must equal to Lesser of Line 30 and Line 31; positive or 0 9 NS

3482 PART P-IV Total Nonrefundable Credit Project Costs (L33) is invalid; must equal sum of Line 14 and Line 26; positive or zero 9 NS

3483 Total Non-Refundable Credit for Start-Up Costs (L34) is invalid; must equal amount on Line 22; positive or 0 9 NS

3484 Total Refundable Credit for Project Costs (L36) is invalid; must equal amount on Line 29; positive or 0 9 NS

3485 Total Refundable Credit for Start-Up Costs (L37) is invalid; must equal amount on Line 32; positive or 0 9 NS

3486 Total Refundable OMED Tax Credit (L38) is invalid; must equal sum of Line 36 and Line 37; positive or 0 9 NS 53

3487 Part N-II KW Hrs Not Co-fired with Coal (2006 – 2010) (L4) is invalid; positive or 0 9 N

3488 Multiplied L4, Part N-II BY .0085 (L4) is invalid; must equal Line 4 multiplied by .0085 and rounded to nearest $; positive or 0 9 NS

3489 KW Hrs Co-fired with Coal (2006 – 2010) (L5) is invalid; positive or 0 9 N

3490 Multiplied L5, Part N-II by .005 (L5) is invalid; must equal Line 5 multiplied by .005 and rounded to nearest $; positive or 0 9 NS

3491 Sum of credits from Line 4 and Line 5 (L6) is invalid; must equal to sum of Line 4 and Line 5; positive or 0 9 NS 54

3492 Part L, Amount of Qualified Biotech Investment Amount (L1) is invalid; positive or 0; 9 NS

3493 Part L, 50% of Line 1 (L2) is invalid; must equal 50% if Line 1, Part L; positive or 0; 9 NS

3494 Part L, Maximum Credit (L3) is invalid; must equal $250,000 for qualified individuals, Corportations or Capital Firms; 9 NS

3495 Part L, Tentative Refund (L4) is invalid; must equal lesser of Line 2 and Line 3; positive or 0; 9NS

3496 Part L, Amount of Recapture (L5) is invalid; See 500CR instructions; positive or 0; 9 NS

3497 Part L Total Biotech Investment Credit (L6) is invalid; must equal Line 4 minus Line 5; if negative, enter negative; positive, 0, or negative; 9 NS

3498 Part V, Refundable Biotech Grant Credit (L2) is invalid; must equal to Part L, Line 6; positive, 0, or negative; 9 NS

3500 Part R, Bio-Hearing Oil Credit (L1) is invalid; positive or 0; must be certified by MD Energy Administration; 9 NS

3503 Part S, Cellulosic Research & Development Credit (L1) is invalid; must be claimed on amended Return only

3506 Part T, Total Credit for Part R, L1 (L18) is invalid; must equal to amount from Part R, Line 1; positive or 0; 9 NS

3509 Part T, Total Credit for Part S, L1 (L19) is invalid; must equal to amount from Part S, Line 1; positive or 0; 9 NS

 


FORM 502INJ

4000 Primary First Name or Initial and Middle Name is invalid, must be the same as shown on the related MD Form; required field 15 AN

4003 Primary Middle Initial is invalid; must be the same as shown on the related MD Form 1 A

4006 Primary Last Name is invalid; must be the same as shown on the related MD Form; required field 20 AN

4009 Primary Social Security Number is invalid; must be all numeric characters and cannot equal 000000000 or 999999999; required field 9 N

4012 Primary Injured Spouse is invalid; must be “Y”=Yes or “N”=No; required field 1 A

4015 Secondary 1st Name or Initial and Middle Name is invalid; must be the same as shown on the related MD Form 15 AN

4018 Secondary Middle Initial is invalid; must be the same as shown on the related MD Form 1 A

4021 Secondary Last Name is invalid; must be the same as shown on the related MD Form 20 AN

4024 Secondary Social Security Number is invalid; must be the same as shown on the related MD Form 9 N

4027 Secondary Injured Spouse is invalid; must be “Y” =Yes or “N”=No; required field 1 A

4030 Street Address is invalid; must be the same as shown on the related MD Form 30 AN

4033 If domestic address, Address Alternate is invalid; must be the same as shown on the related MD Form. If foreign address, Foreign city is invalid 30 AN

4036 If domestic address, City/Town is invalid; must be the same as shown on the related MD Form. If foreign address, Foreign Country is invalid 22 A

4039 State is invalid; must be the same as shown on the related MD Form 2 A

4042 Zip Code 5 is invalid; must be the same as shown on the related MD Form 5 N

4045 Zip Code 4 is invalid; must be the same as shown on the related MD Form 4 N

4048 Daytime Phone Number is invalid; if present must be 10 numeric characters 10 N 55

4051 A-Wages, Salaries and Tips (Joint) (L1) is invalid; must equal total wages, salaries, tips from federal return 10 NS

4054 Wages, Salaries & Tips (Injured Spouse) (L1) is invalid; positive or zero; must equal federal wages for injured spouse 10 NS

4057 Wages, Salaries & Tips (Other Spouse) (L1) is invalid; positive or zero; must equal federal wages for the other spouse 10 NS

4060 Other Income Type #1 (L2a) is invalid; blank or present; if present must equal description of income type #1 20 A

4063 Income Type #1 Injured Joint Amount (L2a) is invalid; positive or zero; must equal total of type #1 joint income from federal return 8 NS

4066 Income Type #1 Injured Spouse Amount (L2a) is invalid; positive or zero; must equal total of type #1 income for the injured spouse 8 NS

4069 Income Type #1 Other Spouse Amount (L2a) is invalid; positive or zero; must equal type #1 income for the other spouse 8 NS

4072 Other Income Type #2 (L2b) is invalid; blank or present; if present, must equal description of income type #2 20 A

4075 Income Type #2 Joint Amount (L2b) is invalid; positive or zero; must equal total of type #2 joint income from federal return 8 NS

4078 Income Type #2 Injured Spouse Amount (L2b) is invalid; positive or zero; must equal type #2 income for the injured spouse 8 NS

4081 Income Type #2 Other Spouse Amount (L2b) is invalid; positive or zero; must equal type #2 income for the other spouse 8 NS

4084 Other Income Type #3 (L2c) is invalid; blank or present; if present, must equal description of income type #3 20 A

4087 Income Type #3 Joint Amount (L2c) is invalid; positive or zero; must equal total of type #2 joint income from federal return 8 NS

4090 Income Type #3 Injured Spouse Amount (L2c) is invalid; positive or zero; must equal type #3 income for injured spouse 8 NS 56

4093 Income Type #3 Other Spouse Amount (L2c) is invalid; positive or zero; must equal type #3 income for the other spouse 8 NS

4096 Other Income Type #4 (L2d) is invalid; blank or present; if present, must equal description of income type #4 20 A

4099 Income Type #4 Joint Amount (L2d) is invalid; positive or zero; must equal total of type #4 joint income from federal return 8 NS

4102 Income Type #4 Injured Spouse Amount (L2d) is invalid; positive or zero; must equal type #4 income for the injured spouse 8 NS

4105 Income Type #4 Other Spouse Amount (L2d) is invalid; positive or zero; must equal type #4 income for the other spouse 8 NS

4108 Other Income Type #5 (L2e) is invalid; blank or present; must equal description of income type #5 20 A

4111 Income Type #5 Joint Amount (L2e) is invalid; positive or zero; must equal total of type #5 joint income from federal return 8 NS

4114 Income Type #5 Injured Spouse Amount (L2e) is invalid; positive or zero; must equal type #5 income for injured spouse 8 NS

4117 Income Type #5 Other Spouse Amount (L2e) is invalid; positive or zero; must equal type #5 income for the other spouse 8 NS

4120 Other Income Type #6 (L2f) is invalid; blank or present; must equal description of income type #6 20 A

4123 Income Type #6 Joint Amount (L2f) is invalid; positive or zero; must equal total of type #6 income from federal return 8 NS

4126 Income Type #6 Injured Spouse Amount (L2f) is invalid; positive or zero; must equal total of type #6 joint income for the injured spouse 8 NS

4129 Income Type #6 Other Spouse Amount (L2f) is invalid; positive or zero; must equal type #6 income for the other spouse 8 NS

4132 Other Income Type #7 (L2g) is invalid; blank or present; must equal description of income type #7 20 A

4135 Income Type #7 Joint Amount (L2g) is invalid; positive or zero; must equal total of type #7 joint income from federal return 8 NS 57

4138 Income Type #7 Injured Spouse Amount (L2g) is invalid; positive or zero; must equal type #7 income for the injured spouse 8 NS

4141 Income Type #7 Other Spouse Amount (L2g) is invalid; positive or zero; must equal type #7 income for the other spouse 8 NS

4144 Other Income Type #8 (L2h) is invalid; blank or present; if present, must equal description of income type #8 20 A

4147 Income Type #8 Joint Amount (L2h) is invalid; positive or zero; must equal total of type #8 joint income from federal return 8 NS

4150 Income Type #8 Injured Spouse Amount (L2h) is invalid; positive or zero; must equal type #8 income for the injured spouse 8 NS

4153 Income Type #8 Other Spouse Amount (L2h) is invalid; positive or zero; must equal type #8 income for the other spouse 8 NS

4156 Other Income Type #9 (L2i) is invalid; blank or present; if present, must equal description of income type #9 20 A

4159 Income Type #9 Joint Amount (L2i) is invalid; positive or zero; must equal total of type #9 joint income from federal return 8 NS

4162 Income Type #9 Injured Spouse Amount (L2i) is invalid; positive or zero; must equal type #9 income for the injured spouse 8 NS

4165 Income Type #9 Other Spouse Amount (L2i) is invalid; positive or zero; must equal type #9 income for the other spouse 8 NS

4168 Other Income Type #10 (L2j) is invalid; blank or present; if present, must equal description of income type #10 20 A

4171 Income Type #10 Joint Amount (L2j) is invalid; positive or zero; must equal total of type #10 joint income from federal return 8 NS

4174 Income Type #10 Injured Spouse Amount (L2j) is invalid; positive or zero; must equal type #10 income for the injured spouse 8 NS

4177 Income Type #10 Other Spouse Amount (L2j) is invalid; positive or zero; must equal type #10 income for the other spouse 8 NS 58

4180 Other Income Type #11(L2k) is invalid; blank or present; if present, must equal description of income type #11 20 A

4183 Income Type #11 Joint Amount (L2k) is invalid; positive or zero; must equal total of type #11 joint income from federal return 8 NS

4186 Income Type #11 Injured Spouse Amount (L2k) is invalid; positive or zero; must equal type #11 income for the injured spouse 8 NS

4189 Income Type #11 Other Spouse Amount (L2k) is invalid; positive or zero; must equal type #11 income for the other spouse 8 NS

4192 Other Income Type #12 (L2l) is invalid; blank or present; if present, must equal description of income type #12 20 A

4195 Income Type #12 Joint Amount (L2l) is invalid; positive or zero; must equal total of type #12 joint income from federal return 8 NS

4198 Income Type #12 Injured Spouse Amount (L2l) is invalid; positive or zero; must equal type #12 income for the injured spouse 8 NS

4201 Income Type #12 Other Spouse Amount (L2l) is invalid; positive or zero; must equal type #12 income for the other spouse 8 NS

4204 Other Income Type #13 (L2m) is invalid; blank or present; if present, must equal description of income type #13 20 A

4207 Income Type #13 Joint Amount (L2m) is invalid; positive or zero; must equal total of type #13 income from federal return 8 NS

4210 Income Type #13 Injured Spouse Amount (L2m) is invalid; positive or zero; must equal type #13 income for the injured spouse 8 NS

4213 Income Type #13 Other Spouse Amount (L2m) is invalid; positive or zero; must equal type #13 income for the other spouse 8 NS

4216 Adjustments to Income #1 (L3a) is invalid; blank or present; if present must equal description of adjustments item #1 20 A

4219 Adjustments to Income #1 Joint Spouse Amount (L3a) is invalid; positive or zero; must equal adjustment item #1 amount from the federal return 8 NS 59

4222 Adjustments to Income Type #1 Injured Spouse Amount (L3a) is invalid; positive or zero; must equal adjustments item #1 amount for the injured spouse 8 NS

4225 Adjustments to Income Type #1 Other Spouse Amount (L3a) is invalid; positive or zero; must equal adjustment item #1 amount for the other spouse 8 NS

4228 Adjustments to Income #2 (L3b) is invalid; blank or present; if present, must equal description of adjustments item #2 20 A

4231 Adjustments to Income #2 Joint Amount (L3b) is invalid; positive or zero; must equal adjustments item #2 from the federal return 8 NS

4234 Adjustments to Income Type #2 Injured Spouse Amount (L3b) is invalid; positive or zero; must equal adjustments item #2 amount for the injured spouse 8 NS

4237 Adjustments to Income #2 Other Spouse Amount (L3b) is invalid; positive or zero; must equal adjustments for the other spouse 8 NS

4240 Adjustments to Income #3 (L3c) is invalid; blank or present; if present must equal description of adjustments item #3 20 A

4243 Adjustments to Income #3 Joint Amount (L3c) is invalid; positive or zero; must equal adjustment item #3 from the federal return 8 NS

4246 Adjustments to Income Type #3 Injured Spouse Amount (L3c) is invalid; positive or zero; must equal adjustments item #3 amount for the injured spouse 8 NS

4249 Adjustments to Income #3 Other Spouse Amount (L3c) is invalid; positive or zero; must equal adjustments for other spouse 8 NS

4252 Adjustments to Income #4 (L3d) is invalid; blank or present; if present, must equal description of adjustments item #4 20 A

4255 Adjustments to Income #4 Joint Amount (L3d) is invalid; positive or zero; must equal adjustment item #4 from the federal return 8 NS

4258 Adjustments to Income Type #4 Injured Spouse Amount (L3d) is invalid; positive or zero; must equal adjustments item #4 amount for the injured spouse 8 NS

4261 Adjustments to Income #4 Other Spouse Amount (L3d) is invalid; positive or zero; must equal adjustments for the other spouse 8 NS

4264 Adjustments to Income #5 (L3e) is invalid; blank or present; if present, must equal description of adjustments item #5 20 A 60

4267 Adjustments to Income #5 Joint Amount (L3e) is invalid; positive or zero; must equal adjustment item #5 from the federal return 8 NS

4270 Adjustments to Income Type #5 Injured Spouse Amount (L3e) is invalid; positive or zero; must equal adjustments Item #5 amount for the injured spouse 8 NS

4273 Adjustments to Income #5 Other Spouse Amount (L3e) is invalid; positive or zero; must equal adjustments for other spouse from federal return 8 NS

4276 Adjustments to Income #6 (L3f) is invalid; blank or present; if present, must equal description of adjustments item #6 20 A

4279 Adjustments to Income #6 Joint Amount (L3f) is invalid; positive or zero; must equal adjustment item #6 from the federal return 8 NS

4282 Adjustments to Income Type #6 Injured Spouse Amount (L3f) is invalid; positive or zero; must equal adjustments item #6 amount for the injured spouse 8 NS

4285 Adjustments to Income #6 Other Spouse Amount (L3f) is invalid; positive or zero; must equal adjustments for the other spouse 8 NS

4288 Adjustments to income #7 (L3g) is invalid; blank or present; if present must equal description of adjustments item #7 20 A

4291 Adjustments to Income #7 Joint Amount (L3g) is invalid; positive or zero; must equal adjustment item #7 from the federal return 8 NS

4294 Adjustments to Income Type #7 Injured Spouse Amount (L3g) is invalid; positive or zero; must equal adjustments item #7 amount for the injured spouse 8 NS

4297 Adjustments to Income #7 Other Spouse Amount (L3g) is invalid; positive or zero; must equal adjustments item #7 amount for the other spouse 8 NS

4300 Adjustments to Income #8 (L3h) is invalid; blank or present; if present, must equal description of adjustments item #8 8 NS

4303 Adjustments to Income #8 Joint Amount (L3h) is invalid; positive or zero; must equal adjustment item #8 amount from the federal return 20 A

4306 Adjustments to Income Type #8 Injured Spouse Amount (L3h) is invalid; positive or zero; must equal adjustments item #8 amount for the injured spouse 8 NS 61

4309 Adjustments to Income #8 Other Spouse Amount (L3h) is invalid; positive or zero; must equal adjustments item #8 for the other spouse 8 NS

4312 Adjustments to Income #9 (L3i) is invalid; blank or present; if present, must equal description of adjustments item #9 20 A

4315 Adjustments to Income #9 Joint Amount (L3i) is invalid; positive or zero; must equal joint adjustment item #9 amount from the federal return 8 NS

4318 Adjustments to Income Type #9 Injured Spouse Amount (L3i) is invalid; positive or zero; must equal adjustments item #9 amount for the injured spouse 8 NS

4321 Adjustments to Income #9 Other Spouse Amount (L3i) is invalid; positive or zero; must equal adjustment #9 amount for other spouse from federal return 8 NS

4324 Federal AGI (Joint) is invalid; positive, negative or zero; must equal federal adjusted gross income from MD Form 502 or 505 8 NS

4327 Federal AGI (Injured Spouse) is invalid; positive, negative or zero; must equal federal adjusted gross income for the injured spouse 8 NS

4330 Federal AGI (Other Spouse) is invalid; positive, negative or zero; must equal federal adjusted gross income for the other spouse 8 NS

4333 B-MD Additions (Joint) (L1) is invalid; positive or zero; must equal MD additions from MD form 502 or 505 8 NS

4336 MD Additions (Injured Spouse) (L1) is invalid; positive or zero; must equal MD additions for the injured spouse 8 NS

4339 MD Additions (Other Spouse) (L1) is invalid; positive or zero; must equal MD additions for the other spouse 8 NS

4342 MD Subtractions (Joint) (L2) is invalid; positive or zero; must equal MD subtractions from MD Form 502 or 505 8 NS

4345 MD Subtractions (Injured Spouse) (L2) is invalid; positive or zero; must equal MD subtractions for the injured spouse 8 NS

4348 MD Subtractions (Other Spouse) (L2) is invalid; positive or zero; must equal MD subtractions for the other spouse 8 NS

4351 MD Deductions (Joint) (L3) is invalid; positive or zero; must equal MD deductions from MD Form 502 or 505 8 NS 62

4354 MD Exemptions (Joint) (L4) is invalid; positive or zero; must equal exemptions from MD Form 502 or 505 8 NS

4357 MD Exemptions (Injured Spouse) (L4) is invalid; positive or zero; must equal MD exemptions for injured spouse8 NS

4360 MD Exemptions (Other Spouse) (L4) is invalid; positive or zero; must equal MD exemptions for other spouse 8 NS

4363 EIC & Poverty Level (Joint) (L5) is invalid; positive or zero; must equal MD EIC or poverty level credit from MD Form 502 or 505 8 NS

4366 MD Withholding (Joint) (L6) is invalid; positive or zero; must equal MD withholding from MD Form 502 or 505 8 NS

4369 MD Withholding (Injured Spouse) (L6) is invalid; must equal MD withholding for the injured spouse 8 NS

4372 MD Withholding (Other Spouse) (L6) is invalid; positive or zero; must equal MD withholding for the other spouse 8 NS

4375 Refundable EIC (Joint) (L7) is invalid; positive or zero; must equal to MD refundable EIC from MD Form 502 or 505 8 NS

4378 Estimated Taxes (Joint) (L8) is invalid; positive or zero; must equal MD estimated taxes from MD Form 502 or 505 8 NS

4381 Estimated Taxes (Injured Spouse) (L8) is invalid; positive or zero; must equal to MD estimated taxes for the injured spouse 8 NS

4384 Estimated Taxes (Other Spouse) (L8) is invalid; positive or zero; must equal to MD estimated taxes for the other spouse 8 NS

4387 Other Credits (Joint) (L9) is invalid; positive or zero; must equal to other credits from MD Form 502 or 505 8 NS

4390 Other Credits (Injured Spouse) (L9) is invalid; positive or zero; must equal to other credits for the injured spouse 8 NS

4393 Other Credits (Other Spouse) (L9) is invalid; positive or zero; must equal to other credits for the other spouse 8 NS 63


FORM 1099G

4500 Payer Name is invalid; required field 35 AN

4503 Payer Name Line 2 is invalid; blank or present 35 AN

4506 Payer Address is invalid; requested but not required 35 AN

4509 Payer City is invalid; requested but not required 22 AN

4512 Payer State is invalid; must equal “MD”; required field 2 A

4515 Payer Zip Code is invalid; requested but not required 12 N

4518 Payer ID number is invalid; required field 9 N

4521 Recipient’s SSN is invalid; must equal primary or secondary SSN on MD form 502; required field 9 N

4524 Recipient’s Name is invalid; required field 35 AN

4527 Recipient’s Address is invalid; requested but not required 35 AN

4530 Recipient’s City is invalid; requested but not required 22 AN

4533 Recipient’s State is invalid; requested but not required 2 A

4536 Recipient’s Zip Code is invalid; requested but not required 12 N

4539 Unemployment Compensation paid is invalid; required field 12 NS

4542 Repayment Amount is invalid; positive or zero 12 NS

4545 Federal Tax withheld is invalid; positive or zero 12 NS

4548 State Tax Withheld is invalid; positive or zero 12 NS


ADDENDUM

4750 Addended Form Name is invalid; must be MD502CR, MD1099G, MD502bb, MD505bb, MD502IJ, FEDbW2b, FEDbW2G, or FED1099 7 AN 64


FORM W-2

5000 Federal Form Record Id is invalid; must be in “FRMbbbW-2bbbPG01b(9n)b(7n)” format, (9n) - Primary SSN, (7n) - form occurrence number 34 AN

5003 Corrected W-2 is invalid; blank or “X” 1 A

5006 W2 Control number is invalid, must be blank or present 14 AN

5009 Void Indicator is invalid, must be blank 1 A

5012 Employer ID Number is invalid; required field 9 N

5015 Employer Name Control is invalid, must equal to first 4 significant characters of employer name; required field 4 AN

5018 Employer Name and Suffix is invalid; required field 35 AN

5021 Employer Name Line 2 is invalid; blank or present 35 AN

5024 Employer Address is invalid; requested but not required 35 AN

5027 Employer City is invalid; requested but not required 22 AN

5030 Employer State is invalid; requested but not required 2 AN

5033 Employer Zip Code is invalid; requested but not required 12 N

5036 Employee SSN is invalid; must equal to primary or secondary SSN on MD form 502 or 505 9 N

5039 Employee Name is invalid; required field 35 AN

5042 Employee Address is invalid; requested but not required 35 AN

5045 Employee Address Continuation is invalid; requested but not required 35 AN

5048 Employee City is invalid; requested but not required 22 AN

5051 Employee State is invalid; requested but not required 2 A

5054 Employee Zip Code is invalid; requested but not required 12 N 65

5057 Wages is invalid; required field 12 NS

5060 Federal Withholding is invalid; positive or zero 12 NS

5063 Social Security Wages is invalid; positive or zero 12 NS

5066 Social Security Tax is invalid; positive or zero 12 NS

5069 Medicare Wages and tips is invalid; positive or zero 12 NS

5072 Medicare Tax Withheld is invalid; positive or zero 12 NS

5075 Social Security Tips is invalid; positive or zero 12 NS

5078 Allocated Tips is invalid; positive or zero 12 NS

5081 Advance EIC payment is invalid; positive or zero 12 NS

5084 Dependent Care benefits is invalid; positive or zero 12 NS

5087 Non-Qualified Plans is invalid; positive or zero 12 NS

5090 Employers Use Code 1 (Box 12a) is invalid; blank or present 6 A

5093 Year 1 is invalid; positive or zero 2 N

5096 Employers Use Amount 1 is invalid; positive or zero 12 NS

5099 Employers Use Code 2 (Box 12b) is invalid; blank or present 6 A

5102 Year 2 is invalid; positive or zero 2 N

5105 Employers Use Amount 2 is invalid; positive or zero 12 NS

5108 Employers Use Code 3 (Box 12c) is invalid; positive or zero 6 A

5111 Year 3 is invalid; blank or present 2 N

5114 Employers Use Amount 3 is invalid; positive or zero 12 NS

5117 Employers Use Code 4 (Box 12d) is invalid; blank or present 6 A

5120 Year 4 is invalid; positive or zero 2 N 66

5123 Employers Use Amount 4 is invalid; positive or zero 12 NS

5126 Statutory Employee Indicator is invalid; blank or “X” 1 A

5129 Retirement Plan Indicator is invalid; blank or “X” 1 A

5132 Third-Party Sick Pay Indicator is invalid; blank or “X” 1 A

5135 Other Deductions Benefits Type 1 is invalid; blank or present; must equal Line 1 Col 1 from Box 14 on W-2 8 AN

5138 Other Deductions Benefits Amount 1 is invalid; positive or zero; must equal the Line 1 Col 2 amount from box 14 W-2 12 N

5141 Other Deductions Benefits Type 2; blank or present; must equal Line 2 Col 1 from Box 14 on W-2 8 AN

5144 Other Deductions Benefits Amount 2 is invalid; positive or zero; must equal the Line 2 Col 2 amount from box 14 W-2 12 N

5147 Other Deductions Benefits Type 3 is invalid; blank or present; must equal Line 3 Col 1 from Box 14 on W-2 8 AN

5150 Other Deductions Benefits Amount 3 is invalid; positive or zero; must equal Line 3 Col 3 from Box 14 on W-2 12 N

5153 Other Deductions Benefits Type 4 is invalid; blank or present; must equal Line 4 Col 1 from Box 14 on W-2 8 AN

5156 Other Deductions Benefits Amount 4 is invalid, positive or zero; must equal Line 4 Col 2 from Box 14 on W-2 12 N

5159 State Name 1 is invalid; see Attachment #2 (2010 MD E-File Handbook) for valid state abbreviations 2 A

5162 Employer State ID Number 1 is invalid; requested but not required 16 AN

5165 State Wages/Tips 1 is invalid; positive or zero 12 NS

5168 State income Tax W/H 1 is invalid; must be less than federal wages 12 NS

5171 Local Wages /Tips 1 is invalid; positive or zero 12 NS

5174 Local Income Tax 1 is invalid; positive or zero 12 NS 67

5177 Name of Locality 1 is invalid; blank or present 9 AN

5180 State Name 2 is invalid; see Attachment #2 (2010 MD E-File Handbook) for valid state abbreviations 2 A

5183 Employer State Id number 2 is invalid; requested but not required 16 AN

5186 State Wages/Tips 2 is invalid; positive or zero 12 NS

5189 State Income Tax W/H 2 is invalid; must be less than federal wages 12 NS

5192 Local Wages /Tips 2 is invalid; positive or zero 12 NS

5195 Local Income Tax 2 is invalid; positive or zero 12 NS

5198 Name of Locality 2 is invalid; blank or present 9 AN

5201 State Name 3 is invalid; see Attachment #2 (2010 MD E-File Handbook) for valid state abbreviations 2 A

5204 Employer State ID Number 3 is invalid; requested but not required 16 AN

5207 State Wages/Tips 3 is invalid; positive or zero 12 NS

5210 State Income Tax W/H 3 is invalid; must be less than federal wages 12 NS

5213 State Wages/Tips 3 is invalid; positive or zero 12 NS

5216 Local Income Tax 3 is invalid; positive or zero 12 NS

5219 Name of Locality 3 is invalid; blank or present 9 AN

5222 State Name 4 is invalid; see Attachment #2 (2010 MD E-File Handbook) for valid state abbreviations 2 A

5225 Employer State ID Number 4 is invalid; requested but not required 16 AN

5228 State Wages/Tips 4 is invalid; positive or zero 12 NS

5231 State Income Tax W/H 4 is invalid; must be less than federal wages 12 NS

5234 Local Wages/Tips 4 is invalid; positive or zero 12 NS 68

5237 Local Income Tax 4 is invalid; positive or zero 12 NS

5240 Name of Locality 4 is invalid; blank or present 9 AN

5243 W-2 indicator is invalid; “S”(Standard), or “N”(Non-standard); required field 1 A 69


FORM W-2G

5250 Federal Form Record ID is invalid, must be in “FRMbbbW-2GbbPG01b(9n)b(7n)” format, (9n) - Primary SSN, (7n) - form occurrence number 34 AN

5253 Payer Name Control is invalid; must have Payer Name first 4 significant characters; required field 4 AN

5256 Payer Name is invalid; required field 35 AN

5259 Payer Name Line 2 is invalid; blank or present 35 AN

5262 Payer Address is invalid; required field 35 AN

5265 Payer City is invalid; required field 22 AN

5268 Payer State is invalid; see Attachment #2 (2010 MD E-File Handbook) for valid state abbreviations; required field 35 AN

5271 Payer Zip code is invalid; required field 12 N

5274 Payer ID number is invalid; positive or zero 9 N

5277 Payer Telephone Number is invalid; positive or zero 10 N

5280 Gross Winnings is invalid; positive or zero 12 NS

5283 Federal Tax Withheld is invalid; positive or zero 12 NS

5286 Type of Wager is invalid; blank or present 13 AN

5289 Date Won is invalid; must be in MMDDYYYY or YYYYMMDD format; required field 8 N

5292 Transaction is invalid; blank or present 13 AN

5295 Race is invalid; blank or present 13 AN

5298 Winning –Same Wagers is invalid; positive or zero 12 NS

5301 Cashier is invalid; blank or present 12 N

5304 Winner’s Name is invalid; required field 35 AN

5307 Winner’s Address is invalid; blank or present 35 AN 70

5310 Winner’s Address Continuation is invalid; blank or present 35 AN

5313 Winner’s City is invalid; blank or present 22 AN

5316 Winner’s State is invalid; blank or present 2 A

5319 Winner’s Zip Code is invalid; blank or present 12 N

5322 Winner’s SSN is invalid; must equal primary or secondary SSN from MD form 502; required field 9 N

5325 Window is invalid; blank or present 13 AN

5328 First ID is invalid; blank or present 13 AN

5331 Second ID is invalid; blank or present 13 AN

5334 State Name is invalid; see Attachment #2 (MD 2010 E-File Handbook) for standard state abbreviations; required field 2 A

5337 Payer’s State ID is invalid; requested but not required 16 AN

5340 State Income Tax Withheld is invalid; positive or zero 2 N

5343 W2-G indicator is invalid, must equal “S (standard) or “N” (non-standard) 1 A

5349 Corrected W2-G indicator is invalid, must equal “X” (corrected) or blank 1 A 71


FORM 1099R

5500 MD Form ID is invalid; must be in “FRMbbb1099RbPG01b(9n)b(7n), (9n) -Primary SSN, (7n) - form occurrence number 34 AN

5503 Corrected Box is invalid; blank or “X” 1 A

5506 Payer Name Control is invalid; must equal to first 4 significant characters of payer name; required field

5509 Payer Name is invalid; required field 35 AN

5512 Payer Name Line 2 is invalid; requested, but not required 35 AN

5515 Payer Address is invalid; requested but not required 35AN

5518 Payer City is invalid; requested but not required 22 AN

5521 Payer State is invalid; requested but not required 2 A

5524 Payer Zip Code is invalid; requested but not required 12 N

5527 Payer ID number is invalid; requested but not required 9 N

5530 Recipient’s SSN is invalid; must match primary or secondary SSN on MD Form 502; required field 9 N

5533 Recipient’s Name is invalid; required field 35 AN

5536 Recipient’s Address is invalid; requested but not required 35 AN

5536 Recipient’s Address Continuation is invalid; requested but not required 35 AN

5539 Recipient’s City is invalid; requested but not required 22 AN

5542 Recipient’s State is invalid; requested but not required 2 A

5545 Recipient’s Zip Code is invalid; requested but not required 12 N

5548 Account Number is invalid; requested but not required 30 AN

5551 Gross Distribution is invalid; required field 12 N

5554 Taxable Amount is invalid; required field 12 N

5557 Taxable Amount Not Determined Indicator is invalid; blank or “X” 1 A

5560 Total Distribution Indicator is invalid; blank or “X” 1 A

5563 Taxable Amount for Capital Gain is invalid; positive or zero 12 N

5566 Withholding is invalid; positive or zero 12 N

5569 Employee Insurance Contribution is invalid; positive or zero 12 N

5572 Unrealized Securities Appreciation is invalid; positive or zero 12 N

5575 Distribution Code is invalid; blank or present 2 AN

5578 IRS/SEP/SIMPLE Indicator is invalid; blank or “X” 1 A

5581 Other Distribution is invalid; positive or zero 12 N

5584 Recipient’s Other Distribution % is invalid; positive or zero 6 N

5587 Recipient’s Total Distribution % is invalid; positive or zero 6 N

5590 Recipient’s Total Contributions is invalid; positive or zero 12 N

5593 State Income Tax Withheld #1 is invalid; must be positive or zero; must include local tax amount if any

5596 State Name #1 is invalid, see Attachment 2 (MD 2010 E-File Handbook) for valid state abbreviations 2 A +5599 Payer’s State ID #1 is invalid; required field if MD withholding is > 0 16 AN

5599 Payer's State ID #1 is invalid; required field if MD withholding is > 0; 16 AN

5602 State Distribution #1 is invalid; requested but not required 12 N

5605 Local Income Tax withheld #1 is invalid; positive or zero 12 N

5608 Name of Locality #1 is invalid; blank or present 9 AN

5611 Local Distribution #1 is invalid; blank or present 12 N

5614 State Income Tax Withheld #2 is invalid; positive or zero; must equal local tax amount if any

5617 State Name #2 is invalid; see Attachment 2 (MD 2010 E-file Handbook) for standard state abbreviations 2 A+

5620 Payer’s State ID #2 is invalid; requested but not required 16 AN

5623 State Distribution #2 is invalid; requested but required 12 N

5626 Local Income Tax withheld #2 is invalid; positive or zero 12 N

5629 Name of Locality #2 is invalid; blank or present 9 AN

5632 Local Distribution #2 is invalid; positive or zero 12 N

5635 1099R indicator is invalid; “S” (standard) or “N” (non-standard) only; required field 1 A

5639 1stYear Design Roth Contribution is invalid; must be in YYYY format 4 N

Form 505NR

7000 Primary First Name is invalid; must be the same as shown on MD 505 Form

7003 Primary Middle Initial is invalid; must be the same as shown on MD 505 Form

7006 Primary Last Name is invalid; must be the same as shown on MD 505 Form

7009 Primary Social Security Number is invalid; must be the same as shown on MD 505 Form

7012 Secondary First Name is invalid; must be the same as shown on MD 505 Form

7015 Secondary Middle Initial is invalid; must be the same as shown on MD 505 Form

7018 Secondary Last Name is invalid; must be the same as shown on MD 505 Form

7021 Secondary Social Security Number is invalid; must be the same as shown on MD 505 Form

7024 Taxable Net Income from Form 505, Line 31 (Line 1) is invalid; positive or zero; must equal to taxable net income from Form 505, Line 31

7027 Tax on Taxable Net Income from Line 1 (Line 2) is invalid; positive or zero; must equal to tax on amount from Line 1, Form 505NR

7030 Federal AGI from Form 505, Line 17, Col. 1 (Line 3) is invalid; positive, negative or zero; must equal to federal AGI from Form 505, Line 17, Col. 1

7033 Federal AGI plus Additions from Form 505, Line 21 (Line 4) is invalid; positive, negative or zero; must equal to federal AGI from Form 505, Line 21

7036 Non-Maryland Income from Form 505, Line 22 (Line 5) is invalid; positive or zero; must equal to Non-Maryland Income from Form 505, Line 22

7039 Subtraction Amount from Form 505, Line 23 (Line 6a); positive or zero; must equal to subtraction amount from Form 505, Line 23

7040 Any Non-Maryland Income from Line 17, Col 3 not included on Lines 5 or 6a; positive or zero

7042 Sum of Line 5, Line 6a and Line 6b is invalid (Line 7); positive or zero; must equal to total of Line 5, Line 6a and Line 6b

7045 Maryland Adjusted Gross Income (Line 8) is invalid; positive,negative or zero; must equal to Line 4

7048 Standard Deduction Amount based on Line 8 (Line 8a) is invalid; positive or zero; must equal to Standard Deduction on amount on Line 8

7051 Maryland Income Factor (Line 9) is invalid; positive or zero; must equal to Line 8 divided by Line 3. If Line 8 is less than 0 or equal zero, enter .0000; if Line 8 is > 0 and Line 3 is less than 0 or equal zero, enter 1.000. If greater than 1.000, enter 1.000

7054 Deduction Amount if Standard Deduction (Line 10a) is invalid ; positive or zero; must equal to Line 8a multiplied my Line 9

7057 Deduction Amount if Itemized Deduction (Line 10b) is invalid ; positive or zero; must equal to Form 505, Line 26d multiplied my Line 9

7060 Net Income (Line 11) is invalid; positive, negative or zero; must equal to Line 8a minus Line 10a (if standard deduction); or must equal to Line 8a minus Line 10b (if itemized deduction); if negative, enter negative

7063 Exemption Amount (Line 12) is invalid ; positive or zero; must equal to Form 505, Line 28 multiplied by Line 9

7066 Exemption Amount (Line 13) is invalid ; positive, negative or zero; must equal to Line 11 minus Line 12; if negative, enter negative

7069 Tax Amount from Line 2 (Line 14) is invalid; positive or zero; must equal amount from Line 2

9999 Expected Form 505NR missing