I. Changes in Maryland Tax Law A. Maryland Defense Force B. Earned
Income Tax Credit Information Act C. Changes to Teacher Incentive Tax
Credit II. Overview A. Tax Form Availability III. Resident Returns A.
Changes to Resident Forms 502 and 503 1. Changes related to dependent
exemptions 2. IP PIN provided by the IRS. B. Instructions to 502 and 503
1. Notice to taxpayers on resident tax booklet availability 2. New Code
322 for deceased newborn. 3. Expiration of Millionaires’ Tax Rate C. New
Form 502B D. Changes to Form 502CR 1. New eligibility for Teachers
Incentive Tax Credit 2. Expansion of Nonresident PTE Tax Credit E. Form
502D 1. Comptroller initiates use of QR Codes 2. New 2012 County rates
F. Form 502SU 1. New letter codes for College Savings Plan 2. Build
America Bonds IV. Nonresident Returns A. New Form 505SU B. New Maryland
Composite Form 510C V. Business Returns A. Changes to Form 500A
instructions B. Build America Bonds C. Form 500CR – Maryland Business
Income Tax Credits 1. Film Production Employment Tax Credit 2. Electric
Vehicle Recharging Equipment Tax Credit D. Maryland K-1 modified VI.
Miscellaneous Forms A. New Use Tax Form B. Direct Wine Shippers Form
VII. Changes for Filing Season A. Preparers’ Website B. Tips for 2D
Barcode C. Electronic Filing Mandate for more than 25 W-2