Maryland Form 502B, the Dependents’ Information form, is the schedule that Maryland residents and certain part-year and nonresident filers attach to their income tax return to list every dependent they claim. You file it along with Form 502, Form 505, or Form 515 so the Comptroller of Maryland can verify your dependent exemptions and apply the correct exemption amount to your return.
This form looks simple, yet a small slip can cost you real money. The Comptroller processes more than 3 million individual income tax returns each year, and a missing or mismatched dependent record is one of the most common reasons a refund gets held for review. Getting each line right keeps your exemption intact and your refund on schedule.
Here is what you will learn in this guide:
- 📋 What Form 502B does and exactly who must attach it to a Maryland return.
- 🗂️ Every document and number you need to gather before you start.
- ✍️ A line-by-line walkthrough of each field, with sample entries.
- 👨👩👧 Three full filled-out examples using real-life family situations.
- ⚠️ The mistakes that trigger refund holds and how to dodge every one.
What the Form Is and Who Must File It
Maryland Form 502B is the official Dependents’ Information schedule, revision date 07/25 for tax year 2025, printed under control number COM/RAD-026. The form collects the name, Social Security number, relationship, date of birth, and health care coverage status of each person you claim as a dependent. It exists so the Comptroller of Maryland can match your dependent claims against state and federal records before granting the exemption.
You must file Form 502B if you claim one or more dependents on your Maryland return. The Maryland resident tax return Form 502 states plainly that if you are claiming dependents, you must attach Form 502B to receive the applicable exemption amount. Part-year residents and nonresidents who claim dependents attach it to Form 505 or Form 515 instead.
The authority for dependent exemptions sits in the Maryland Tax-General Article, which ties Maryland’s exemption rules to the federal definition of a dependent under the Internal Revenue Code. In plain English, if the IRS lets you claim someone as a dependent, Maryland generally honors that same claim. Ignoring this rule and claiming a person who does not qualify can lead to a denied exemption and extra tax due. For example, Lena claims her 26-year-old brother who earned $40,000 and lived on his own, but he fails the IRS dependent test, so Maryland disallows the exemption and bills her the difference. A common misconception is that anyone living in your home counts as a dependent, when in fact the person must pass the IRS relationship, residency, support, and income tests.
Each dependent you list adds a $3,200 exemption for tax year 2025, and dependents who are 65 or over add a second exemption on top. That doubling for seniors is the main reason the form has a separate “65 or over” box. Missing it leaves money on the table.
Before You Start: Documents and Information You Need
Gather everything below before you open the form. Having each item ready prevents a stop-and-start filing session and keeps a mismatch from slipping in.
- Your Social Security number and your spouse’s SSN. The form opens with both, and a wrong digit here can detach the whole schedule from your return.
- Each dependent’s full legal name. Use the name exactly as printed on the Social Security card, because the Comptroller cross-checks names against SSA records.
- Each dependent’s Social Security number or ITIN. Without a valid number, the exemption is denied outright.
- Each dependent’s date of birth. The 2025 form makes DOB required for every dependent, so a blank box can bounce the form back.
- The relationship of each dependent to you. You will write “son,” “daughter,” “parent,” and so on in the relationship field.
- Each dependent’s age as of the end of 2025. You need this to decide who gets the “65 or over” check.
- Health care coverage status for each dependent. You check a box only if the dependent did not have coverage during the year.
- Your completed federal return or dependent list. Maryland dependents must match the federal claims, so your Form 1040 is your reference sheet.
If you are missing a dependent’s SSN, do not guess. Request it from the Social Security Administration first, because a placeholder number guarantees a denied exemption and a slower refund.
Where to Get the Form and How to Access It
The official Form 502B lives on the Comptroller’s website. You can download the 2025 Form 502B PDF directly, print it, and complete it by hand using blue or black ink only. The form is two pages and holds up to nine dependents across both pages.
If you prefer to file electronically, the state’s free Maryland iFile portal builds Form 502B into the dependent section of your return, so you enter the data on screen rather than on paper. Most commercial software, such as the products listed on the Maryland supported forms page, generates the form automatically once you enter dependents.
You can also pick up a paper copy at any Comptroller branch office or request one by phone from Taxpayer Services. Always confirm the year in the top corner reads 2025 before you fill it out, because using last year’s layout can drop the now-required date of birth field. A common mistake is grabbing an old PDF from a third-party site, which may lack the 2025 health care coverage checkbox and create gaps the Comptroller flags.
Step-by-Step: How to Fill Out Form 502B Line by Line
Work through the form from the top header down to the Summary. Print using blue or black ink only, and write one dependent per row. Each numbered field below matches the labels printed on the official form.
Taxpayer Header: Your SSN and Spouse’s SSN
The top of the form asks for Your Social Security Number and Spouse’s Social Security Number. Write your nine-digit SSN in the first box, and your spouse’s number in the second box only if you file a joint return. Daniel Reyes enters 214-55-9087 in the “Your Social Security Number” box and leaves the spouse box blank because he files as head of household.
Enter the digits carefully and match them to your Form 502 exactly. If you file separately, you leave the spouse box empty, and if you file jointly, both numbers must appear. A frequent edge case is a recent name or number change, where you must use the SSN currently on file with the SSA.
A common mistake here is transposing two digits of your own SSN, which causes the Comptroller’s system to fail to link the schedule to your return and holds the dependent exemptions. Many filers wrongly believe the SSN boxes are optional because the form is “just an attachment,” but the form cannot be matched to your account without them.
Taxpayer Header: Your Name and Spouse’s Name
Next, the form asks for Your First Name, MI, Your Last Name, and the same set for your spouse. Print your legal first name, middle initial, and last name in the spaces provided, then your spouse’s name if filing jointly. Maria and Tom Whitfield write MARIA / A / WHITFIELD on the taxpayer line and THOMAS / J / WHITFIELD on the spouse line.
Use the names exactly as they appear on your Social Security cards, because the Comptroller matches them to SSA records. If you recently married and have not yet updated your card, use the name the SSA still has on file to avoid a mismatch.
A common mistake is using a nickname or a hyphenated combination the SSA does not recognize, which can flag the return for manual review. People often assume the name on the dependent form is cosmetic, but it is part of the identity check that protects against fraudulent claims.
Dependent Field 1: First Name, MI, Last Name
For each dependent, the first line reads First Name / MI / Last Name. Write the dependent’s full legal name across the three spaces, one dependent per row. For her daughter, Maria writes SOPHIA / R / WHITFIELD.
Match the name to the dependent’s Social Security card, letter for letter. If the dependent goes by a middle name in daily life, still use the legal first name shown on the card.
A common mistake is entering a child’s preferred or shortened name, which breaks the SSA name-to-SSN match and stalls the exemption. Many filers think a slight spelling difference is harmless, but the matching system is exact and will not approve a near-miss.
Dependent Field 2: Social Security Number
The second line for each dependent is Social Security Number. Enter the dependent’s nine-digit SSN, or an ITIN if the dependent has no SSN. Maria enters 645-89-1122 for Sophia.
Double-check each digit against the card. For a newborn who does not yet have an SSN, you generally need to apply for the number before claiming the child, since Maryland requires a valid number for the exemption.
A common mistake is leaving this blank for a baby born late in the year, which forces the Comptroller to deny the exemption until a number is provided. A widespread misconception is that you can claim a child without an SSN and add it later, but the exemption is denied without a valid number on the form.
Dependent Field 3: Relationship
The third line is Relationship, where you state how the dependent relates to you. Write a clear term such as son, daughter, parent, grandchild, or stepchild. For her mother, Maria writes parent.
Use the relationship the IRS would recognize, since Maryland follows federal dependent rules. For a qualifying relative who is not closely related, such as a long-term household member, describe the actual relationship accurately rather than forcing it into “child.”
A common mistake is writing “dependent” in this box, which tells the reviewer nothing and can prompt a follow-up letter. Some filers believe the relationship label does not matter, yet it helps the Comptroller confirm the person qualifies under the right dependent category.
Dependent Field 4: Regular Checkbox
Box 4 (Regular) is checked for every dependent you claim under age 65. This is the box that generates the standard dependent exemption. Maria checks box 4 for Sophia because Sophia is 12 years old.
Check box 4 for each ordinary dependent, including children, grandchildren, and younger qualifying relatives. If a dependent is exactly 65 or over, you still check box 4 and box 5, since the form instructs you to check both for seniors.
A common mistake is forgetting to check box 4 entirely, which means that dependent is not counted in the Summary and you lose the exemption. People often assume listing the name is enough, but the checkbox is what actually feeds the exemption count.
Dependent Field 5: 65 or Over Checkbox
Box 5 (65 or over) is checked only when the dependent is age 65 or older at the end of the tax year. The form clearly states that if a dependent is 65 or over, you check both box 4 and box 5. For her 70-year-old mother, Maria checks box 4 and box 5.
This second check adds an extra exemption for that senior dependent, which is why the form separates it. Watch the age cutoff at year end, because a dependent who turns 65 on December 31 still qualifies for the senior box.
A common mistake is checking only box 5 and skipping box 4 for a senior, which can drop the regular exemption and shortchange the total. Many filers wrongly think the senior box replaces the regular box, when it actually stacks on top of it.
Dependent Field: DOB (MM/DD/YYYY)
Each dependent row includes a DOB (MM/DD/YYYY) field, and the 2025 form prints “Date of birth is REQUIRED” beside it. Enter the dependent’s date of birth in two-digit month, two-digit day, four-digit year format. Maria writes 04/18/2013 for Sophia.
Use the slash format exactly, and confirm the birth year so the age-based boxes line up. For an adopted child whose records are still pending, use the date of birth shown on the adoption or court paperwork.
A common mistake is leaving the DOB blank because older forms did not require it, which can cause the 2025 return to be rejected or delayed. A common misconception is that DOB is only needed for the senior box, but the 2025 form requires it for every dependent regardless of age.
Dependent Field: Health Care Coverage Checkbox
Each dependent row also has a box labeled “Check here if this dependent does not have health care coverage.” You check it only when that dependent lacked health coverage during the year, which feeds Maryland’s Easy Enrollment Health Insurance Program. Because all her children were insured, Maria leaves this box unchecked.
Leave the box empty if the dependent had coverage for the year. Check it when the dependent was uninsured, which lets the state share enrollment information so the family can be contacted about affordable coverage options.
A common mistake is checking this box by accident for an insured child, which can trigger an unexpected outreach about insurance. Many filers think checking the box is required for everyone, but it applies only to uninsured dependents and is otherwise left blank.
Summary Line 1: Total Regular Dependents
Summary Line 1 reads “Enter the total number checked below for Regular dependents (4).” Count every box 4 you checked across both pages and write that number on Line 1. Maria checked box 4 for three people, so she writes 3.
Tally carefully, including senior dependents, since seniors get box 4 checked too. If your dependents spill onto page 2, add both pages together before writing the total.
A common mistake is counting only page 1 when you have dependents on page 2, which undercounts your exemptions. Some filers assume the software will fix the math, but on a paper form an incorrect Line 1 directly reduces your exemption amount.
Summary Line 2: Total Dependents 65 or Over
Summary Line 2 reads “Enter the total number checked below for dependents 65 or over (5).” Count every box 5 you checked and write that number here. Maria checked box 5 for her one senior parent, so she writes 1.
This number captures only the senior dependents and is what grants the extra senior exemptions. If you have no dependents 65 or over, write 0 rather than leaving it blank.
A common mistake is leaving Line 2 empty when you do have a senior dependent, which forfeits the bonus exemption. People often confuse this with their own age 65 exemption, but Line 2 is strictly for dependents who are 65 or over, not for the taxpayer.
Summary Line 3: Total Dependent Exemptions
Summary Line 3 says “Total dependent exemptions (Add Lines 1 and 2 and enter the total here and on Line (C) of the Exemptions area of Form 502, 505 or 515.)” Add Line 1 and Line 2, then write the sum on Line 3 and carry it to Box C of your main return. Maria adds 3 + 1 and writes 4 on Line 3 and on Box C of her Form 502.
This number is the bridge between Form 502B and your tax return, so it must match what you write in the Exemptions area of Form 502. Recheck the addition, because Line 3 controls your total dependent exemption dollars.
A common mistake is filling out Form 502B but forgetting to copy Line 3 to Box C of Form 502, which leaves the return showing zero dependent exemptions. Many filers believe attaching the form is enough, but the main return only counts the exemptions when Line 3 is transferred to Box C.
Three Filled-Out Examples Using Real Scenarios
The examples below show how three common Maryland families complete Form 502B from the header down to Line 3.
Scenario 1: Maria and Tom Whitfield — married couple with two minor children and a senior parent.
| Form Section | What Maria Whitfield Enters |
|---|---|
| Your SSN / Spouse’s SSN | 214-77-3300 and 214-77-4411 |
| Your Name / Spouse’s Name | MARIA A WHITFIELD / THOMAS J WHITFIELD |
| Dependent 1 Name | SOPHIA R WHITFIELD |
| Dependent 1 SSN / DOB | 645-89-1122 / 04/18/2013 |
| Dependent 1 Relationship | daughter |
| Dependent 1 Boxes | Box 4 checked; health box blank |
| Dependent 3 (mother) Boxes | Box 4 and Box 5 both checked |
| Summary Line 1 / Line 2 / Line 3 | 3 / 1 / 4 (carried to Box C) |
Scenario 2: Daniel Reyes — single head of household with one uninsured child.
| Form Section | What Daniel Reyes Enters |
|---|---|
| Your SSN / Spouse’s SSN | 214-55-9087 / blank |
| Your Name | DANIEL M REYES |
| Dependent 1 Name | LUCAS T REYES |
| Dependent 1 SSN | 649-22-7788 |
| Dependent 1 Relationship | son |
| Dependent 1 DOB | 09/02/2016 |
| Dependent 1 Boxes | Box 4 checked; health coverage box checked (uninsured) |
| Summary Line 1 / Line 2 / Line 3 | 1 / 0 / 1 (carried to Box C) |
Scenario 3: Aisha Bello — caregiver claiming her elderly father.
| Form Section | What Aisha Bello Enters |
|---|---|
| Your SSN / Spouse’s SSN | 215-33-1199 / blank |
| Your Name | AISHA O BELLO |
| Dependent 1 Name | SAMUEL K BELLO |
| Dependent 1 SSN | 218-40-5566 |
| Dependent 1 Relationship | parent |
| Dependent 1 DOB | 06/11/1952 |
| Dependent 1 Boxes | Box 4 AND Box 5 both checked (age 73) |
| Summary Line 1 / Line 2 / Line 3 | 1 / 1 / 2 (carried to Box C) |
How to File the Completed Form
Form 502B never travels alone. You attach it to your main return and file them together through one of the channels below.
By mail. Attach Form 502B behind your completed Form 502 and mail the package to the address printed in the Form 502 instructions. Returns with a payment go to Comptroller of Maryland, Payment Processing, PO Box 8888, Annapolis, MD 21401-8888, while returns without a payment or expecting a refund go to Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001. There is no fee to file the form itself, and you keep your stamped certified-mail receipt as proof of filing. Processing for paper returns generally runs about 30 days or more.
Online through iFile. The free Maryland iFile portal walks you through the dependent section, which builds Form 502B for you and transfers Line 3 automatically. There is no filing fee, you confirm submission with the on-screen confirmation number you should save or print, and electronic refunds typically arrive in a few business days when you choose direct deposit.
Through tax software or a preparer. Commercial software listed on the Comptroller’s forms page generates and e-files Form 502B with your return. Preparers e-file on your behalf, give you a signed copy, and the same fast electronic processing applies; keep the preparer’s acknowledgment as your proof of filing.
For tax year 2025, the Comptroller has announced an extended Maryland filing deadline of July 15, 2026, so confirm the current date on the Maryland taxes site before you file.
What Happens After You File
Once your return and Form 502B reach the Comptroller, the agency matches each dependent’s name, SSN, and date of birth against state and federal records. When everything lines up, the dependent exemptions on Box C are accepted and folded into your refund or balance due. Electronic filers usually see results within days, while paper filers wait several weeks.
If a name or number does not match, the Comptroller may send a notice asking you to verify the dependent before releasing the exemption. Responding quickly with the correct documents, such as a Social Security card copy, usually clears the hold. The Maryland refund status tool lets you track where your return stands.
In some cases the agency adjusts your return and sends a notice explaining a changed exemption count. You have the right to respond or appeal if you believe the adjustment is wrong, and keeping your filed Form 502B copy makes that conversation easy. Never ignore a notice, because an unanswered verification request can convert into a denied exemption and additional tax.
Mistakes to Avoid When Filling Out the Form
- Transposing digits in your own SSN, which stops the form from linking to your return.
- Using a nickname instead of the legal name on the SSA card, which breaks the name match.
- Leaving a dependent’s SSN blank, which causes an outright denial of that exemption.
- Skipping the now-required date of birth, which can get the 2025 return rejected.
- Checking only box 5 for a senior and forgetting box 4, which drops the regular exemption.
- Forgetting box 5 for a dependent who is 65 or over, which loses the bonus exemption.
- Counting only page 1 dependents in the Summary, which undercounts your exemptions.
- Filling out Form 502B but never copying Line 3 to Box C of Form 502, which shows zero exemptions.
- Checking the health coverage box for an insured child, which triggers unwanted insurance outreach.
- Using an outdated prior-year form, which lacks the required DOB and health coverage fields.
- Claiming a person who fails the IRS dependent tests, which leads to a denied exemption and added tax.
- Writing in pencil or colored ink instead of blue or black, which can make the scanned form unreadable.
Do’s and Don’ts
Do:
- Do use blue or black ink and print clearly, so the scanner reads every field.
- Do match each name and SSN to the Social Security card, because the Comptroller verifies them.
- Do enter a date of birth for every dependent, since the 2025 form requires it.
- Do check both box 4 and box 5 for any dependent 65 or over, to capture both exemptions.
- Do add page 1 and page 2 totals before completing the Summary, so your count is complete.
- Do copy Line 3 to Box C of your Form 502, because that is what counts the exemptions.
Don’t:
- Don’t guess a missing SSN, since a wrong number guarantees a denial.
- Don’t use a nickname, because the SSA match is exact.
- Don’t leave Line 2 blank when you have a senior dependent, or you lose the bonus exemption.
- Don’t check the health coverage box for insured dependents, to avoid needless outreach.
- Don’t submit Form 502B by itself, since it must ride with Form 502, 505, or 515.
- Don’t use last year’s form, because it may be missing required 2025 fields.
Pros and Cons of Filing on Your Own vs. With Help
| Filing Pro Se (On Your Own) | Filing With a Preparer or Software |
|---|---|
| Free or low cost, since you avoid preparer fees. | Costs money, but the fee buys accuracy and time savings. |
| Full control over every entry, so you learn your own return. | Less hands-on, yet the software auto-fills and checks the math. |
| Fast for simple families with one or two dependents. | Better for complex cases, such as shared custody or senior care. |
| Risk of math errors on the Summary lines, which you must catch yourself. | Built-in checks catch missing DOBs and uncounted dependents. |
| You handle any verification notice alone, which can feel stressful. | A preparer can respond to notices on your behalf, easing the load. |
FAQs
Do I have to attach Form 502B if I claim dependents?
Yes. Maryland requires Form 502B whenever you claim one or more dependents, and you attach it to Form 502, 505, or 515 to receive the dependent exemption amount.
Do I write my child’s nickname or legal name in the First Name box?
No. Use the legal first name exactly as printed on the Social Security card, because the Comptroller matches names to SSA records and a nickname can stall your exemption.
Do I check both box 4 and box 5 for a dependent who is 70?
Yes. The form instructs you to check box 4 and box 5 for any dependent age 65 or over, which grants both the regular and the senior exemption.
Do I need a date of birth for every dependent on the 2025 form?
Yes. The 2025 Form 502B prints “Date of birth is REQUIRED” beside each dependent, so a blank DOB can cause your return to be delayed or rejected.
Do I check the health care coverage box for an insured child?
No. You check that box only when the dependent did not have health coverage during the year; insured dependents leave it blank.
Do I count dependents on page 2 in the Summary totals?
Yes. Add both pages together before writing Lines 1, 2, and 3, because counting only page 1 undercounts your exemptions.
Do I copy Line 3 anywhere else on my return?
Yes. You carry the Line 3 total to Box C of the Exemptions area on Form 502, 505, or 515, or the main return shows no dependent exemptions.
Do I need an SSN for a newborn before I can claim the baby?
Yes. Maryland requires a valid SSN or ITIN for each dependent, so apply for the baby’s number before filing to avoid a denied exemption.
Do I file Form 502B by itself?
No. Form 502B is an attachment only and must be filed together with Form 502, 505, or 515; it cannot stand alone.
Do I pay a fee to file Form 502B?
No. There is no fee for the form itself, and filing it through Maryland iFile or by mail with your return costs nothing extra.
Do part-year residents and nonresidents use Form 502B?
Yes. Part-year residents and nonresidents who claim dependents attach Form 502B to Form 505 or Form 515 instead of Form 502.
Do I write “dependent” in the Relationship box?
No. Write the actual relationship, such as son, daughter, or parent, because a vague entry can prompt the Comptroller to send a verification letter.
Do I check box 5 for my own age if I am 65 or over?
No. Line 2 and box 5 apply only to dependents who are 65 or over; your own senior exemption is claimed in the Exemptions area of Form 502, not on Form 502B.
Do I need to use blue or black ink on a paper Form 502B?
Yes. The form states to print using blue or black ink only, since other colors and pencil can make the scanned form unreadable and delay processing.
Related reading
- How to Fill Out Maryland Form 502 (w/Examples) + FAQs
- How to Fill Out Maryland Form 502INJ (w/Examples) + FAQs
- How to Fill Out Maryland Form 502SU (w/Examples) + FAQs
- How to Fill Out Maryland Form 502X (w/Examples) + FAQs
- How to Fill Out Maryland Form 505 (w/Examples) + FAQs
- How to Fill Out Maryland Form 505NR (w/Examples) + FAQs