Quality Teacher Incentive Credit

If you are a public school teacher and you paid tuition during the tax year for graduate-level courses to maintain certification, you may be entitled to an income tax credit on your Maryland return.

You may claim a credit for 100 percent of the unreimbursed amount of tuition paid, or $1,500, whichever is less. A credit of up to $3,000 is allowed on a joint return, if each spouse qualifies for the credit.

Qualification

To qualify for the credit, you must:

• Be employed by the board of education in any of Maryland's 23 counties or Baltimore City
• Serve as a classroom teacher in a public school.
• Hold a standard professional certificate or an advanced professional certificate.
• Have completed one or more graduate-level courses with a grade of B or better.

The courses taken must be required to maintain certification and the cost of the courses must exceed any amount reimbursed by the county or Baltimore City.

Claiming the credit

The credit can be claimed on Maryland forms 502, 505 or 515. It is not available on short Form 503.

To claim the credit:

• Complete Part C of Form 502CR.
• File Form 502CR with your Maryland return.

If the credit exceeds your tax liability, the unused credit may not be carried forward to any other tax year.