Skip to content
S.H. Block Tax Services logo
Menu

Maryland state tax

Maryland taxpayers often deal with the Comptroller of Maryland and, for certain matters, county and city agencies. State procedures differ from the IRS in important ways—different deadlines, different collection tools, and its own settlement and appeal processes—but the need for a timely, organized response is exactly the same.

Request a consultation

Assessments and appeals

If you disagree with a Maryland assessment, you generally have appeal rights within specific windows, potentially through the Comptroller’s hearing process and the Maryland Tax Court. Those deadlines are firm. We help you understand the timeline and assemble the information the state needs to review your position.

Maryland collections

State collection tools include offsetting Maryland refunds, filing liens, issuing levies and wage garnishments, and referring accounts to outside collection. The Comptroller can also hold or suspend certain licenses for unresolved liabilities. Knowing which tool the state is using tells us how urgent the response needs to be.

Payment plans and settlements

Maryland offers payment arrangements and, in appropriate cases, its own offer-in-compromise process for taxpayers who cannot pay in full. The tests differ from the federal program, so a plan that works with the IRS is not automatically the right structure for the state.

Coordinating state and federal work

Many clients first find us through a federal issue and discover a Maryland liability alongside it—or the reverse. We routinely address both in parallel so one solution does not quietly undermine the other, such as a state refund offset disrupting a federal payment plan.

Frequently asked questions

Does the Comptroller of Maryland work like the IRS?

Not exactly. Maryland has its own notices, deadlines, collection tools, and settlement and appeal processes. Strategies that work federally do not always transfer, which is why state matters deserve their own analysis even when they run alongside an IRS case.

Can Maryland take my state refund or garnish my wages?

Yes. The Comptroller can offset Maryland refunds, file liens, garnish wages, and levy accounts for unpaid state taxes. In some cases the state can also affect professional or driver’s licenses, so unresolved balances are worth addressing promptly.

Does Maryland have its own settlement program?

Maryland offers payment arrangements and, in qualifying cases, its own offer-in-compromise process. The eligibility tests differ from the federal program, so an offer accepted by the IRS is not automatically mirrored by the state.

I owe both the IRS and Maryland—where do I start?

Ideally, with a strategy that accounts for both at once. Addressing one agency in isolation can trigger problems with the other, such as a state offset interrupting a federal plan. We coordinate the response so the two do not work against each other.