pa income tax payment
If you are a Maryland resident (including a resident fiduciary) and you paid income tax to another state, you may be eligible for a credit on your Maryland return. Nonresidents (filing Form 505, 515 or 504) are not eligible for this credit.
Find the state to which you paid a nonresident tax in the groups listed below. The instructions for that group will tell you if you are eligible for credit and should complete Part A of Form 502CR.
You must file your Maryland income tax return on:
- Form 502 and complete lines 1 through 22 of that form; or
- Form 504 and complete lines 1 through 23.
Then complete Form 502CR Parts A and G and attach to Form 502 or 504. A completed, signed copy of the income tax return filed in the other state must also be attached to Form 502 or 504.
A Maryland resident (including a resident fiduciary) having income from one of these states must report the income on the Maryland return Form 502 or 504. To claim a credit for taxes paid to another state, complete Form 502CR and attach it and a copy of the other state's nonresident income tax return to your Maryland return.
Maryland has a reciprocal agreement with the following states:
No state income tax - No credit allowed.
A person may be a resident of more than one state at the same time for income tax purposes. If you must file a resident return with both Maryland and another state, use the following rules to determine where the credit should be taken:
- A person who is domiciled in Maryland and who is subject to tax as a resident of any of the states listed in Group I or II can claim a credit on the Maryland return (Form 502) using Part A of Form 502CR.
- A person domiciled in any state listed in Group I or II who must file a resident return with Maryland must take the credit in the state of domicile.
You may be allowed a credit for tax paid to another state when a capital gain is recognized in the current year on the federal return, but was taxed by another state in an earlier year. The gain must have resulted from the sale of a personal residence located in another state or from an installment sale. The credit equals the amount of the gain multiplied by the highest state tax rate used on your Maryland tax return or the personal income tax rate in the other state in the year in which the state taxes the gain, whichever is less.
If the credit exceeds your tax liability, the unused credit may not be carried forward to any other tax year.
Payment Options: Pay Online, Installment Plans and More
You can pay online, by phone or with your mobile device using the IRS2Go app. You'll get instant confirmation after you submit your payment.
If you're an individual taxpayer, IRS Direct Pay offers you a free, secure electronic payment method.
Choose an approved payment processor to make a secure tax payment online or by phone.
- Electronic Federal Tax Payment System (best option for businesses or large payments; enrollment required)
- Electronic Funds Withdrawal (during e-filing)
- Same-day wire (bank fees may apply)
- Check or money order
- Cash (at a retail partner)
- Meet your tax obligation in monthly installments by applying for an online payment agreement
- Find out if you qualify for an offer in compromise -- a way to settle your tax debt for less than the full amount
- Request that we temporarily delay collection until your financial situation improves
You can view your balance online or refer to the information in the notice you received to determine the amount you owe. When you access your tax account you can also view your recent payment history.
You can reduce or even eliminate a balance due after filing, by adjusting your withholding amount or making estimated payments.
The IRS Withholding Calculator can help you adjust the amount withheld from your pay by your employer, in order to reduce or eliminate your balance due.
Estimated tax is the method you use to pay tax on income that is not subject to withholding, such as self-employment income.
(Learn more about estimated tax in this video)