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Maryland senior tax guide
Last updated: 13 September 2026
Maryland seniors may have tax breaks at three different levels: federal income tax, Maryland income tax, and state or local property-tax relief. The rules do not use the same income tests, ages, or deadlines. This guide separates them so you can see what to check first.
Most returns filed during 2026 cover tax year 2025. Figures already published for calendar year 2026 are labeled separately because they normally belong on a return filed in 2027.
Bottom Line
If you are 65 or older in Maryland, check five items before you finish your taxes: the Maryland senior tax credit, the Maryland pension exclusion, the state exemption for Social Security, the new federal senior deduction, and any homeowner or renter property-tax credit. For 2026 property-tax credits, the most urgent date is October 1, 2026.
Important September 2026 Deadlines
Homeowners and renters: Maryland’s 2026 Homeowners’ and Renters’ Tax Credit applications close on October 1, 2026. These are separate from your income-tax return. Do not wait for next year’s filing season if you may qualify.
Extended federal return: if you received a valid federal filing extension for your 2025 return, the normal extended filing deadline is October 15, 2026. An extension gave extra time to file, not extra time to pay tax that was due in April.
Start Here
- Find your tax year. If you are finishing a return now, it is usually your 2025 federal and Maryland return.
- Check senior-only Maryland breaks. Use the Comptroller’s current senior tax guidance before filing.
- Check property relief now. If you own or rent your Maryland home, review the October 1 programs even if you already filed your income-tax return.
Quick Reference
| Your situation | First route | Key point |
|---|---|---|
| Age 65+ and filing Maryland income tax | Senior credit and exemptions | The 2025 senior credit can be $1,000 or $1,750, subject to filing status and income. |
| Receiving a pension | Pension exclusion | Only certain employee retirement-system income qualifies. |
| Receiving Social Security | Maryland subtraction | Maryland does not tax Social Security, although federal tax may still apply. |
| Own a Maryland home | Homeowners’ Tax Credit | 2026 application deadline: October 1. |
| Rent a Maryland home | Renters’ Tax Credit | Applicants age 60+ may qualify for a payment up to $1,000. |
| Need filing help | TCE or Comptroller | Free help is available, but appointment and scope rules differ. |
Know Which Tax Year You Are Using
A “2026 tax guide” can contain two different kinds of numbers. Returns normally filed in 2026 report 2025 income. Maryland has also published some figures for income received during calendar year 2026, which normally belongs on a return filed in 2027.
The official pension exclusion page lists a maximum of $41,200 for tax year 2025 and $40,600 for calendar year 2026. Use the figure for the return’s tax year.
Helpful tip: Look at the top of Form 1040 and Maryland Form 502. If the form says 2025, use 2025 limits even though you are filing it in 2026.
Do Seniors Have to File a Maryland Return?
For tax year 2025, Maryland gives taxpayers age 65 or older a higher gross-income filing threshold. The Comptroller says not to include Social Security or Railroad Retirement benefits when deciding whether you meet these senior minimum filing levels.
| Filing status | Gross income level |
|---|---|
| Single, 65+ | $17,750 |
| Joint, one spouse 65+ | $33,100 |
| Joint, both spouses 65+ | $34,700 |
| Married filing separately | $15,750 |
| Head of household, 65+ | $25,625 |
| Qualifying surviving spouse, 65+ | $33,100 |
These are filing thresholds, not eligibility limits for every Maryland credit. A property-tax credit, pension exclusion, or senior tax credit uses different rules.
Maryland generally starts its resident income-tax calculation with federal adjusted gross income, then applies Maryland additions, subtractions, exemptions, credits, and state and local tax. The state’s 2025 resident instructions are the controlling filing guide for a 2025 Maryland resident return.
Maryland Income-Tax Breaks for Seniors
Senior tax credit
For the 2025 Maryland return, a resident who is at least 65 may qualify for a nonrefundable state income-tax credit. The current Form 502CR instructions set the credit at $1,000 when federal adjusted gross income is no more than $100,000. For married filing jointly, qualifying surviving spouse, and head of household, the credit is $1,750 when federal adjusted gross income is no more than $150,000. On a joint return, it is reduced to $1,000 if only one spouse is at least 65.
This credit is nonrefundable. It cannot create a refund beyond the Maryland state income tax otherwise due. It is claimed in Part M of Form 502CR.
Additional age exemption
Maryland also allows an additional $1,000 personal exemption for a taxpayer or spouse who is 65 or older or blind. This is separate from the senior tax credit. The regular Maryland personal exemption can also depend on federal adjusted gross income, so do not treat the $1,000 age amount as your total exemption.
Pension exclusion
You may qualify for the Maryland pension exclusion if you were 65 or older on the last day of the tax year, were totally disabled, or had a totally disabled spouse, and you received qualifying taxable pension or annuity income from an employee retirement system.
Qualified plans can include certain 401(a), 401(k), 403(b), and 457(b) plans. Traditional IRAs, Roth IRAs, SEP plans, Keogh plans, and ineligible deferred-compensation plans do not qualify. Social Security or Railroad Retirement benefits can also reduce the exclusion calculation.
Social Security is not taxed by Maryland
Maryland does not tax Social Security or qualifying Railroad Retirement benefits. If some Social Security was included in federal adjusted gross income, Maryland provides a subtraction on the state return. For more background on the federal side, see our guide to Social Security and taxes.
Military retirement and two-income couples
People age 55 or older may subtract up to $20,000 of qualifying military retirement income. Retirees age 65 or older should also test the pension exclusion without double-counting the same income. See our Maryland veteran benefits guide for other help.
Married seniors filing jointly may also qualify for Maryland’s two-income subtraction when both spouses have income subject to Maryland tax. The subtraction is up to $1,200 or the lower-earning spouse’s qualifying income, whichever is less.
Federal Tax Breaks That Matter in 2026
Maryland rules do not replace federal rules. For the 2025 federal return filed in 2026, the IRS introduced an enhanced deduction for people age 65 or older. The IRS senior update says the deduction is up to $6,000 per eligible person, or up to $12,000 for a married couple when both spouses qualify. It begins to phase out when modified adjusted gross income exceeds $75,000 for an individual or $150,000 for a joint return.
This is in addition to the ordinary extra standard deduction for age 65 or older and can apply whether you itemize or use the standard deduction. Married taxpayers must file jointly to claim it. The IRS Tax Guide for Seniors explains the 2025 rules.
Federal Social Security rules are different from Maryland’s rule. Depending on filing status and combined income, some benefits can be taxable on the federal return. The IRS Social Security rules explain the federal calculation.
If federal retirement-tax questions are your main concern, our national tax help for seniors guide covers free preparation, notices, and common federal filing issues.
Maryland Property and Renter Tax Relief
Maryland’s property-relief programs use different rules. Some serve homeowners of any age, the renter credit includes an age-60+ route, and local senior programs vary by jurisdiction. Our Maryland property-tax guide covers local relief in more detail.
| Program | Who should check | Main 2026 rule |
|---|---|---|
| Homeowners’ Tax Credit | Lower-income homeowners | Household income up to $60,000; net worth no more than $200,000 under the 2026 application; deadline October 1. |
| Renters’ Tax Credit | Renters age 60+ and some other groups | Payment can be up to $1,000; deadline October 1. |
| Homestead Tax Credit | Principal-residence homeowners | One-time application; limits annual taxable assessment growth to 10% or a lower local cap. |
| Local senior relief | Older homeowners | County and municipal rules can add credits or deferrals; age, income, ownership, and repayment rules vary. |
Homeowners’ Property Tax Credit
The statewide Homeowners’ Tax Credit limits eligible property tax based on household income. For 2026, combined gross household income cannot exceed $60,000, and net worth cannot exceed $200,000, excluding the home and certain retirement savings. The home generally must be your principal residence.
The 2026 homeowner application closes October 1, 2026. Filing after April 15 can mean a later adjustment or refund instead of a credit on the first July bill. Do not delay payment only because an application is pending.
Renters’ Tax Credit
Maryland’s 2026 renters application can provide up to $1,000. One route is being age 60 or older by December 31, 2025. A new application is required each year, and the 2026 deadline is October 1.
“Income” for this credit is not the same as taxable income on Form 502. The application counts broad household income, including Social Security and retirement income. Do not omit income just because Maryland does not tax it on Form 502.
Homestead Tax Credit
The Homestead Tax Credit is not income-based. It limits annual growth in the taxable assessment of an eligible principal residence to 10% for state tax or a lower local cap. Homeowners generally file a one-time eligibility application.
If your assessment looks wrong
A credit does not correct a wrong market value. Maryland’s assessment appeal process gives owners 45 days from the notice date to appeal a reassessment. A second appeal is generally due within 30 days after the first-level final notice.
If you are facing tax sale
If your home is moving toward tax sale, do not wait for an annual credit. The Homeowner Protection Program may keep some eligible homes out of tax sale for at least three years. It is a loan, not a grant; enrollment is limited, and priority includes some homeowners age 60 or older.
Free Tax Help and Filing Routes
Since September 1, 2026, individual taxpayers use Maryland Tax Connect instead of iFile. The Tax Connect FAQ says users can file Form 502, make payments, view notices and balances, and manage payment plans. Paper filing remains available.
The Comptroller offers free Maryland preparation by appointment. Bring a completed federal return, W-2s and supporting forms, and photo ID. Check current Comptroller office locations before visiting.
IRS Tax Counseling for the Elderly offers free tax help to people age 60 or older. Use the TCE program page for current options, and call before traveling because sites can be seasonal.
If you are comfortable filing yourself, IRS Free File remains available through October 15, 2026 for extension filers. Guided Free File is available for taxpayers with 2025 adjusted gross income of $89,000 or less; other taxpayers can use Free File Fillable Forms if appropriate.
If you requested a federal extension, the federal filing deadline is normally October 15, 2026. Maryland also provides a six-month filing-extension route, but extra time to file does not erase interest or penalties on tax that should have been paid by the original due date. If you are unsure about your Maryland extension, call the Comptroller before assuming you are covered.
If taxes are only part of the problem, use the Maryland benefits portals, Maryland senior assistance guide, or Maryland aging agencies directory for non-tax support.
How to Start Without Wasting Time
Gather the documents once, then use the same packet for your preparer, Maryland questions, and any property-tax application that asks for it.
Documents to gather
- Social Security cards or taxpayer identification information for people on the return.
- Photo identification for in-person tax help.
- Forms W-2, 1099, SSA-1099, and Railroad Retirement statements.
- Pension and annuity statements showing the type of retirement plan.
- Your prior-year federal and Maryland returns, if available.
- Property-tax bill, assessment notice, or rent records if seeking property relief.
- Household income documents for everyone whose income must be reported on a property-tax application.
- Bank routing details only if you choose direct deposit or direct debit. Never send full bank or Social Security numbers in ordinary email.
- Any IRS, Comptroller, SDAT, county, or tax-sale notice you received, including the notice date.
For the Homeowners’ or Renters’ Tax Credit, follow the document list on the current application. A missing federal return, SSA-1099, lease, or other required proof can delay a decision.
Reality Checks
Different programs count income differently. Maryland may exclude Social Security from state income tax, while a property-tax credit can still count it as household income.
A maximum is not a promise. The $1,000 Renters’ Tax Credit is a maximum. The actual payment depends on the program formula and your facts.
The pension exclusion is not for every retirement account. IRAs and several self-employed retirement arrangements do not qualify for the standard Maryland pension exclusion.
Local property relief varies. Counties and municipalities may offer senior credits or deferrals with their own age, income, ownership, occupancy, interest, lien, or repayment rules.
A filing extension is not a payment extension. Waiting until October to file does not make an April tax balance interest-free.
Common Mistakes to Avoid
- Using a 2026 figure on a 2025 return. Always match the tax year printed on the form.
- Assuming all pension income qualifies. Check the plan type before claiming Maryland’s pension exclusion.
- Missing the senior tax credit. It is separate from the age exemption and pension exclusion.
- Treating Social Security the same everywhere. Federal, Maryland income-tax, and property-credit rules count it differently.
- Waiting until tax season for property relief. The 2026 homeowner and renter applications close October 1, 2026.
- Ignoring an assessment appeal deadline. The first reassessment appeal window is only 45 days from the notice date.
- Calling every property program a grant. A tax credit reduces or refunds eligible tax; a deferral delays payment; the Homeowner Protection Program is a loan.
Denied, Delayed, or Overwhelmed
If Maryland rejects a credit or sends a confusing notice, keep it and mark every deadline. Ask the named office for the exact reason, missing document, and deadline for correction or appeal.
For ordinary Maryland income-tax questions, use the Comptroller’s taxpayer contact page. If you have already tried normal channels and the problem remains unresolved, the Maryland Taxpayer Advocate can provide individualized assistance with Comptroller processes.
For a federal tax dispute, a Low Income Taxpayer Clinic may provide free or low-cost help to eligible taxpayers. These clinics handle disputes and taxpayer-rights issues; they are not ordinary return-preparation sites.
If a property-tax credit is denied, follow the SDAT denial instructions. If the problem is the assessed market value instead, use the separate assessment appeal process.
Phone Scripts You Can Use
Maryland income-tax question
“I am a Maryland resident age 65 or older. I am preparing my 2025 return. Can you tell me which senior credit, age exemption, or pension worksheet I should review for my situation?”
Taxpayer Services: 410-260-7980 in Central Maryland or 1-800-638-2937 from elsewhere.
Homeowners’ Tax Credit
“I want to check my 2026 Homeowners’ Property Tax Credit application before the October 1 deadline. Can you tell me whether my application is complete and what documents are still needed?”
SDAT Homeowners’ Tax Credit: 410-767-4433 or 1-800-944-7403.
Free tax preparation
“I am over 60 and need help finishing my federal and Maryland return. Is there a free TCE or other volunteer site still open near me, and do I need an appointment?”
IRS VITA/TCE locator line: 1-800-906-9887.
Unresolved Maryland notice
“I have already tried to resolve this Maryland tax notice through the regular office. I still do not understand what action is required. Can the Taxpayer Advocate review the process and tell me my next step?”
Maryland Taxpayer Advocate: 410-260-6222.
Resumen en Español
Las personas mayores en Maryland deben revisar por separado los impuestos federales, el impuesto estatal sobre la renta y los créditos de vivienda. Para la declaración de 2025 presentada en 2026, Maryland ofrece un crédito estatal para algunas personas de 65 años o más, una posible exclusión de pensión y una exención de los beneficios del Seguro Social.
Si usted es propietario o inquilino, revise ahora los créditos de vivienda de 2026. La fecha límite para las solicitudes de Homeowners’ Tax Credit y Renters’ Tax Credit es el 1 de octubre de 2026. El crédito para inquilinos puede ser de hasta $1,000 para quienes cumplen las reglas, incluidas personas de 60 años o más.
Guarde sus formularios de ingresos, avisos de impuestos, documentos de pensión, SSA-1099 y documentos de vivienda. Si no entiende una regla o una carta, llame a la oficina indicada antes de perder una fecha límite. GFS no decide elegibilidad ni prepara solicitudes.
Frequently Asked Questions
Does Maryland tax Social Security?
No. Maryland does not tax Social Security benefits or qualifying Railroad Retirement benefits. Federal tax rules are different, so part of your Social Security can still be taxable on the federal return depending on filing status and income.
What is Maryland’s senior tax credit?
For tax year 2025, a Maryland resident age 65 or older may qualify for a nonrefundable state income-tax credit of $1,000, or $1,750 for certain joint, head-of-household, and qualifying surviving-spouse filers within the applicable income limits. The credit is claimed on Form 502CR.
Can IRA income use the Maryland pension exclusion?
Not under the standard Maryland pension exclusion. The Comptroller says traditional IRAs, Roth IRAs, SEP plans, Keogh plans, and ineligible deferred-compensation plans do not qualify. Certain employer retirement plans can qualify if the other rules are met.
What is the 2026 Homeowners’ Tax Credit deadline?
The 2026 Maryland Homeowners’ Property Tax Credit application deadline is October 1, 2026. A homeowner who files after April 15 may receive a later adjustment or refund instead of having the credit on the first July tax bill.
Can Maryland renters age 60 get tax relief?
Yes, some renters age 60 or older can qualify for Maryland’s Renters’ Tax Credit. The 2026 program can provide up to $1,000, but the actual amount depends on the program formula and eligibility rules. The 2026 application deadline is October 1.
Where can a Maryland senior get free tax help?
The IRS Tax Counseling for the Elderly program offers free tax help to people age 60 or older, and the Comptroller of Maryland provides free Maryland return preparation by appointment when you bring a completed federal return and required documents.
About This Guide
Sources: This guide uses official federal, state, local, and other high-trust nonprofit and community sources linked in the article.
Editorial note
This guide is produced under the GFS Editorial Standards using official and other high-trust sources. GFS is not affiliated with a government agency and is not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Verification: Last verified 13 September 2026. Next review 13 December 2026.
Corrections
Despite careful verification, errors may occur. Readers may email info@grantsforseniors.org with corrections.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, funding, and availability can change. Readers should confirm current details directly with the responsible official program before acting.
Last updated: 13 September 2026 · Next review: 13 December 2026
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