Maryland
Assessment

Procedures
Manual

CATEGORY:

HOMEOWNERS' TAX CREDIT

012

SUBJECT:

Application

020

TOPIC:

Unemployment Insurance; Workmen's Compensation

125

Date Issued
5/1/88

Revision #

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

Unemployment Insurance; Workmen's Compensation

The full amount of these two items are to be reported as income by the Tax Credit applicant. The applicant also is directed to circle which source of income he or she received.

Unemployment insurance is listed on line 20a of Form 1040 and line 9a of Form 1040A. A person receiving unemployment insurance may not file Form 1040EZ.

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