Updated October 19, 2026. Quick answer: Maryland Form 502R reports retirement income by source and is attached to Form 502. Lines 1 to 7 split pension, IRA, SEP, Roth and other retirement income by type, line 8 totals them, and line 11 carries the pension exclusion from Worksheet 13A in the Maryland resident instructions.
What this form does
The form is titled “RETIREMENT INCOME” and the header says “ATTACH TO YOUR FORM 502”. The instructions give its purpose: “detailing the amount of retirement income reported by an individual and/or their spouse by source.” For how the state treats those sources see Maryland retirement taxes and whether Maryland taxes pensions.
Who it applies to
The instructions say: “Complete Form 502R if you or your spouse were required to file a 2025 Form 502 AND:” one of the listed conditions applies. One is “Reported income from a pension, annuity or individual retirement account or annuity (IRA) on your federal income tax return”. Two others are “Claimed a pension exclusion on Line 10a of Form 502” and “Claimed a pension exclusion on Line 10b of Form 502.”
The instructions also say: “Nonresidents are not required to complete and file the Form 502R.” “Married individuals who filed Maryland returns with married filing separate status should each complete a separate Form 502R.”
The lines, one by one
| Line | What the form says |
|---|---|
| Part 2 | “Enter your age as of December 31, 2025.” |
| Part 3 | “Check the appropriate box if you or your spouse were totally and permanently disabled on the last day of the tax year.” |
| Line 1 | “Retirement income received as a pension, annuity or endowment from an” employee retirement system “qualified under Sections 401(a), 403 or 457(b) of the Internal Revenue Code.” |
| Line 2 | “An IRA under Section 408 (excluding Section 408(k)) of the Internal Revenue Code.” |
| Line 3 | “An IRA consisting entirely of contributions rolled over from a defined benefit plan” |
| Line 4 | “A simplified employee pension (SEP) under Section 408(k) of the Internal Revenue Code” |
| Line 5 | “A Roth IRA under Section 408A of the Internal Revenue Code.” |
| Line 6 | “An ineligible deferred compensation plan under Section 457(f) of the Internal Revenue” |
| Line 7 | “Other retirement income (for example, a Keogh Plan, also known as an HR-10), including foreign retirement income.” |
| Line 8 | “Total: Add the amounts in the above columns and enter here.” |
| Line 10 | “Amount of military retirement (from code letter u on Form 502SU) and public safety retirement (from code letter v on Form 502SU) income subtracted on Maryland Form 502.” |
| Line 11 | “Pension Exclusion (from Line 5 of Worksheet 13A)” |
| Line 12 | “Retired Forest/Park/Wildlife Ranger pension exclusion (from Line 8 of Worksheet 13E)” |
Each of lines 1 to 7 has a column for you and a column for your spouse. The instructions for Part 4 say “Add these amounts and enter on Line 8.” “This amount must equal the sum of the retirement income reported on your federal return”. The Maryland pension exclusion itself is computed on Worksheet 13A in the Maryland Resident Income Tax Return Instructions, which is not reproduced here.
Where the result goes next
This form is an attachment: “ATTACH TO YOUR FORM 502”. For Part 6 the form says “complete Part 6 using information from Worksheet 13A of the Maryland” Resident Income Tax Return Instructions. The instructions repeat it: “Enter the amounts in the appropriate column using the amounts calculated for each spouse on Line 5” of the pension exclusion computation worksheet, which the form names as Worksheet 13A.
The federal lines the form ties to are explained on Form 1040 line 5a and 5b and Form 1040 line 4a and 4b; the payer statements are covered in 1099-R boxes explained.
Edition and line numbers
This page reads Maryland Form 502R, Retirement Income (2025) for tax year 2025, the current file Comptroller of Maryland served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Filing a joint 502R on separate returns. The instructions say “Married individuals who filed Maryland returns with married filing separate status should each complete a separate Form 502R.”
- A line 8 total that does not match the federal return. The instructions say “This amount must equal the sum of the retirement income reported on your federal return”
- Overlooking the disability exception for amounts reported as wages. The instructions say “include this amount of taxable income on Line 1 of Part 4.”
Related: Maryland retirement taxes, whether Maryland taxes pensions, Maryland 401(k) and IRA withdrawals, Form 1040 line 5a and 5b, and 1099-R boxes explained.
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Answer againSources
- Maryland Form 502R, Retirement Income (2025), Comptroller of Maryland: www.marylandcomptroller.gov
- Related official page (not quoted): 2025 Maryland Resident Income Tax Booklet, Comptroller of Maryland: www.marylandcomptroller.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.