Maryland
Assessment

Procedures
Manual

CATEGORY:

HOMEOWNERS' TAX CREDIT

012

SUBJECT:

Application

020

TOPIC:

All Other Income (Indicate Source)

134

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
 

 

All Other Income (Indicate Source)

The "all other income" item is shown on line 22 of Form 1040.

Some Tax Credit applicants use the "all other income" block of the application form to indicate the amount of State income tax refunds they received in the prior year. State and local income tax refunds are a specific item on federal Form 1040 and are found on line 10. However, for purposes of this program, State and federal tax refunds are not to be included as gross income and should be ignored if the applicant has included the refunds as income - Section 9-104(a)(7).

SDAT Home
Previous Next Updates