Employee contributions to any of the following retirement or pension systems will be noted on their W-2 form, on the first line in box 14 labeled as "STPICKUP". If an employee is due a refund of their Maryland taxes, failure to add the "state pickup amount" on line 3 of the 502 form or line 19 of the 505 form can result in the refund being delayed. This is an additional modification required because the "state pickup amount" is only sheltered for Federal income tax purposes and is fully taxable for State income tax and Social Security (FICA) purposes.
|
Check Stub Description
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| ST TCHR RETMT |
ST EMP RETMT |
| ST POL RETMT |
JUDGES RETMT |
| LEGIS RETMT |
LAW ENF RETMT |
| LAW ENF PENS |
ST TCHR PENS |
| ST EMP PENSION |
ST TCHR PENS |
| ST EMP PEN-MOD |
ST EMP PEN-ALT |
Employees will be use the amount in box 16 of the Form W-2 (labeled "State wages, tips, other compensation") for their State taxable wages. Because the Maryland tax return Form 502 or 505 uses the "Federal adjusted gross wages" as the starting point for determining State taxable wages, box 16 (State wages) was deliberately left blank in previous years. The use of software tax preparation programs or electronic/Internet filing requires state wages to be reported without Federal adjustments, so box 16 will this year contain the correct amount needed by those programs to begin completing the state tax return.
See instructions in the State Income Tax Packet or visit the Comptroller's Maryland Tax web site | 
