When attempting to mark a Maryland tax return for electronic filing, you may receive one or both of these messages in a window headed "Reasons why Maryland return can NOT be filed electronically for [name]":
Two-income Subtraction: portion of Subtractions to income attributable to
each taxpayer must equal the total subtractions allowed.
Two-income Subtraction: portion of Additions to income attributable to
each taxpayer must equal the total additions allowed.
When completing the "Two-Income Married Couple Subtraction Worksheet" included in the Maryland Form 502 instructions, TaxSlayer Pro allocates additions and subtractions to federal AGI between the spouses where known. However there are certain additions and subtractions to AGI that you will need to allocate between the spouses, and these messages indicate that either an addition or a subtraction is in need of allocation. This could be an item pulling in from the federal return, such as child and dependent care expenses, or it could be an item added in the Maryland tax return under the "Additions to Income" or "Subtractions from Income" menu.
To allocate an addition or subtraction between the spouses on the two-income worksheet in TaxSlayer Pro, from the Maryland Tax Return Menu select:
- Total Maryland Adjusted Gross Income
- Subtractions from Income
- Two-income Subtraction
- Portion of Additions for Each
Portion of Subtractions for Each - Visit the appropriate addition or subtraction menu line. In the window heading for the particular item will be an indication of the amount that needs to be allocated between the spouses. For example, in this return $500 of child and dependent care expenses needs to be allocated (note $500 in the window heading):
Enter each spouse's portion of the subtraction.
Note: This is an article on entering the Maryland Two-Income Subtraction in the TaxSlayer Pro program. It is not intended as tax advice.
Additional Information: