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Category: Maryland

Maryland Use of Vehicle for Charitable Purposes (Form 502V)

You may subtract from federal adjusted gross income unreimbursed automobile travel expenses incurred in connection with a service as a volunteer for a nonprofit volunteer fire company or other "qualified" organization. A qualified organization is an organization defined by Section 170 of the Internal Revenue Code whose principal purpose or function is to provide medical, health or nutritional care.

You may subtract the unreimbursed vehicle expense incurred while providing assistance, other than providing transportation, to handicapped individuals, as defined in Section 190 of the Internal Revenue Code, who are enrolled as students in Maryland community colleges.

The charitable expense modification is 56.5 cents per mile to the extent this amount is unreimbursed.

The amount must be reduced by any reimbursement received for the charitable travel. The amount must also be reduced by any portion which is claimed as an itemized deduction on your Maryland income tax return for charitable vehicle expenses.