How to Complete Maryland Form 109-I: Change of Address for Individuals

Maryland Form 109-I is the one-page form individuals use to tell the Comptroller of Maryland about a new home or mailing address, a legal name change, or both, for state individual income tax purposes. Download it from marylandcomptroller.gov, complete and sign it, and mail it to the Revenue Administration Division at 110 Carroll Street, Annapolis, MD 21411-0001.¹

When to Use Form 109-I

Use Form 109-I any time you move to a different county, city, or state, or when your mailing address changes without a physical move (starting to use a P.O. box, for example). The same form handles a legal name change from marriage, divorce, or a court order.²

The form covers individual income tax accounts only. If a business address also needs updating, file Form 109-B along with it; one form does not substitute for the other.¹ It also does nothing at the federal level. The IRS keeps its own records, and you update those separately with Form 8822.

Keeping your address current isn’t just paperwork. Refund checks and official notices go to whatever address the Comptroller has on file. If a balance-due notice goes to an old apartment, penalties and interest keep running whether you saw it or not.

How to Fill Out the Form

Before you start, pull your most recent Maryland tax return (you’ll need the exact name and address on file), your Social Security Number or ITIN, your spouse’s SSN or ITIN if you filed jointly, and your new address with zip code.

Taxpayer Identification

Enter your full legal name exactly as it appeared on your last Maryland return. Include your spouse’s name if you filed jointly. Each filer has their own SSN or ITIN field. This information is what links the change to the right account, so a transposed digit or misspelled name can cause the update to quietly fail.¹

Old and New Address

The “Old Address” section should match what the Comptroller currently has, typically the address from your last filed return. The “New Address” section asks for street address, apartment or unit number, city, state, and zip. Include the effective date of the change so the Comptroller knows which tax year the new address applies to. Phone number and email are optional, but filling them in gives the office a way to reach you if anything about the submission needs clarification.¹

Signature

Sign and date the form at the bottom. If you filed jointly, your spouse must sign too. The Comptroller will not process an unsigned form.¹

If You’re Also Reporting a Name Change

The form has a dedicated section with fields for prior first name, new first name, prior last name, and new last name. You must attach a certified copy of the court order or marriage certificate for each person reporting a change. Without that supporting document, the name on your account will not be updated.¹

If both spouses changed names, include a certified document for each. Make sure the new name on the form matches the name on your updated Social Security card, since discrepancies between SSA records and your Maryland tax records can create processing problems later.

Where to Send It

Mail the completed, signed form to:

Comptroller of Maryland
Revenue Administration Division
Taxpayer Identification
110 Carroll Street
Annapolis, MD 21411-0001²

Maryland Tax Connect, the Comptroller’s online portal, also offers a “Submit Address Change” option. The portal has had intermittent technical issues, so mailing the paper form remains the reliable fallback. Certified mail with return receipt gives you proof of the date you mailed it and confirmation of delivery, which runs roughly $9 to $10 through USPS.

The Comptroller does not typically send a confirmation letter. You can verify the update by logging into your account on the Comptroller’s website or by watching for your next piece of correspondence to arrive at the new address. To confirm sooner, call Taxpayer Services at 410-260-7980 in Central Maryland or 1-800-638-2937 toll-free from elsewhere in the state.¹

Why Your Maryland County Matters

Maryland is one of the few states where every county and Baltimore City levies its own local income tax on top of the state rate. Your local rate is based on where you live, not where you work. Current rates range from 2.25% to 3.30% depending on jurisdiction.³

If you move from a county with a 2.50% rate to one charging 3.20% and never update the Comptroller, your withholding and estimated payments may be calculated against the wrong rate for months, leaving you with an unexpected balance due at filing time. Filing Form 109-I promptly after a move within Maryland lets the Comptroller apply the right local rate going forward.

Don’t Forget the IRS

Form 109-I only updates your Maryland state records. For federal records, file IRS Form 8822 (Change of Address), which covers individual returns like the 1040 and 1040-SR. A separate form, 8822-B, handles business address changes. Processing takes four to six weeks.⁴ You can also update your federal address by entering the new one on your next filed return or by calling the IRS directly. If you’re expecting a paper refund check and have already filed, notify both the IRS and the post office serving your old address; not all post offices forward government checks, so a USPS forwarding order alone isn’t a reliable safety net.⁵

1
Comptroller of Maryland. Maryland Change of Name and/or Address for Individuals
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Comptroller of Maryland. Tax Guidance – Change of Name or Address
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Comptroller of Maryland. Maryland Income Tax Rates and Brackets
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Internal Revenue Service. Change of Address
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Internal Revenue Service. Change Your Address – How to Notify the IRS