The Comptroller of Maryland is the state’s chief tax collector and fiscal officer, and for most residents it is the agency behind your state income tax return, the office that holds unclaimed money in your name, and the authority that can place a lien if you fall behind on taxes. Brooke E. Lierman, the 34th Comptroller, took office after winning election in November 2022.1Maryland State Archives. Biographies – Brooke E. Lierman The office is elected statewide to a four-year term under the Maryland Constitution.2FindLaw. Maryland Constitution of 1867 Art. 6, Sect. 1
What the Office Handles
The Comptroller administers Maryland’s major state taxes under the Tax-General Article of the Maryland Code.3New York Codes, Rules and Regulations. Maryland Code – Tax-General That includes the individual income tax, which runs on a graduated scale from 2% on the first $1,000 of taxable income up to 6.5% on income above $1,000,000, with wider brackets for joint filers, heads of household, and qualifying surviving spouses. Counties and Baltimore City piggyback a local income tax onto the same return.4Comptroller of Maryland. Tax Computation Worksheet Schedules I and II The office also collects the 6% sales and use tax,5Comptroller of Maryland. Sales and Use Tax FAQs excise taxes on alcohol, tobacco, and motor fuel, and the corporate income tax.
Beyond taxes, the Comptroller runs Maryland’s unclaimed property program, publishes the state’s official financial reports, and sits on the Board of Public Works alongside the Governor and State Treasurer.
Filing and Paying Your Maryland Taxes
The Maryland individual income tax return is due April 15.6Comptroller of Maryland. What’s New for the 2026 Tax Filing Season (2025 Tax Year) You can request more time by filing Form 502E by that same date, but the extension only moves the filing deadline. Any tax you expect to owe is still due April 15. If you expect no balance due and you’ve already filed federal Form 4868, Maryland does not require a separate state extension form.7Library of Maryland Regulations. COMAR 03.04.02.14 Extension of Time to File
Most residents file electronically. The Comptroller’s iFile system lets individuals prepare and submit a personal income tax return, make estimated payments, and pay bills online.8Comptroller of Maryland. iFile Choose Form Entrance Businesses now use the Maryland Tax Connect Portal for sales and use tax returns, withholding returns, and the related payments. The older bFile system still handles admissions and amusement tax returns, alcohol tax forms, and payments on existing business liabilities.9Comptroller of Maryland. bFile – Select Application
Quarterly Estimated Payments
If you’re self-employed or don’t have enough tax withheld from wages, you should pay quarterly estimates. The Comptroller’s schedule tracks the 15th of the 4th, 6th, 9th, and 12th months of the tax year: April 15, June 15, September 15, and December 15.10Comptroller of Maryland. Filing Deadlines and Due Dates Missing a quarterly date triggers interest on the underpayment.
If You Can’t Pay or Fall Behind
Interest runs on any unpaid Maryland tax from the original due date forward, at a rate the Comptroller resets each January. For calendar year 2025, the rate was 11.4825%.11Comptroller of Maryland. Penalty and Interest Charges Filing an extension does not stop interest. Separate penalties apply for late filing and for substantially underpaying estimated tax.
When a balance stays unpaid, the Comptroller’s main enforcement tool is a tax lien. Once a notice of lien is filed with the Clerk of the Circuit Court in the county where your property sits, it attaches to the property and is entered in the court’s judgment docket.12New York Codes, Rules and Regulations. Maryland Tax-General 13-807 – Filing, Indexing, and Recording Tax Lien The lien stays in place until the debt is paid, released by the tax collector, or 20 years from the date of assessment, whichever comes first.13Maryland General Assembly. Maryland Tax-General Code Section 13-806 – Duration of Lien If a property sale produces proceeds, the tax lien is paid first, though its priority over other creditors only begins once the notice has been filed.14New York Codes, Rules and Regulations. Maryland Tax-General 13-809 – Priority of Tax Lien The Comptroller can also enforce wage and salary liens against an employee’s pay under Section 13-811 of the Tax-General Article.15Comptroller of Maryland. State and Federal Tax Liens
Offer in Compromise
If you genuinely cannot pay what you owe, you can apply for an Offer in Compromise and settle for less than the full amount. The program has firm rules: the debt must come from an assessment, at least two years must have passed since the tax became due, the matter cannot be under appeal, and you cannot be in an active bankruptcy. You also need to be current on required returns. For individual income tax, that means the current year’s return plus the prior six.16Comptroller of Maryland. Offer in Compromise Program FAQs
An application uses Form MD 656 together with the financial disclosure on Form MD 433-A. You can propose a lump sum, a payment plan of up to 24 months, or even zero dollars if you truly have no ability to pay. One thing surprises many applicants: submitting an offer does not pause collection. Liens, license holds, and referrals to collection agencies continue while the office reviews your file.16Comptroller of Maryland. Offer in Compromise Program FAQs
The Taxpayer Advocate
Maryland publishes a Taxpayer Bill of Rights covering the right to accurate information, the right to pay no more than the correct amount of tax, the right to challenge a decision, and the right to representation. The Office of the Taxpayer Advocate enforces those protections and provides one-on-one help when you’ve been unable to resolve a problem through ordinary channels.17Comptroller of Maryland. Office of the Taxpayer Advocate The office also tracks systemic issues and recommends fixes.
Searching for Unclaimed Property
The Comptroller’s Unclaimed Property Division holds forgotten bank accounts, insurance proceeds, uncashed checks, and other abandoned assets under the Maryland Uniform Disposition of Abandoned Property Act in Title 17 of the Commercial Law Article.18Maryland General Assembly. Maryland Code Commercial Law 17-326 Searches are free, and there is no deadline to file a claim.
Start at claimitmd.gov and enter your name.19Comptroller of Maryland. Unclaimed Property Homepage If something comes up, you file an online claim and upload documentation. At minimum, you’ll need a government-issued photo ID and your Social Security card or another document showing your Social Security number.20Maryland OneStop. Unclaimed Property Claim Form and Checklist Papers that tie you to the property, like old bank statements, insurance correspondence, or proof of a former address, help the review.
Claiming for a deceased person requires more: a death certificate, letters of administration or testamentary, and ID for the executor or administrator. The decedent’s will, if one exists, speeds things along. Expect a decision within 60 to 90 business days; the portal has a “Check Claim Status” feature if you need to follow up.19Comptroller of Maryland. Unclaimed Property Homepage Approved claims are paid by state-issued check.
Business Licenses: Framework Here, License Elsewhere
The Comptroller sets Maryland’s trader’s license framework under Title 17 of the Business Regulation Article, but the licenses themselves are issued by the Clerk of the Circuit Court in the county where the business operates.21Maryland Judiciary. Maryland Business Licenses Online Fees scale with the value of your inventory. Outside Baltimore City and Baltimore County, they range from $15 for inventory worth $1,000 or less up to $800 for inventory above $750,000. Baltimore City runs from $20 to $2,125, with Baltimore County in between.22New York Codes, Rules and Regulations. Maryland Business Regulation 17-1807 – License Fees Separate license types cover chain stores, vending machines, and specialized dealers such as cigarette dealers. Corrections to a license record must be submitted in writing to the issuing court; the Judiciary does not take corrections by phone.
The Office’s Wider Fiscal Role
As one of three members of the Board of Public Works, the Comptroller helps approve state spending, bond issuances, property transfers, and procurement regulations.23Comptroller of Maryland. Board of Public Works The Board of Revenue Estimates, which the office supports, produces Maryland’s official revenue projections for the Governor and General Assembly.24Maryland Board of Revenue Estimates. Maryland Board of Revenue Estimates Each year the Comptroller publishes the Annual Comprehensive Financial Report, Maryland’s official accounting of assets, liabilities, and fiscal performance.25Comptroller of Maryland. Annual Comprehensive Financial Report – ACFR Revenue collected by the office is also distributed back to counties and municipalities to fund local schools, public safety, and infrastructure.