Incentives for Artists Who Sell, Work, or Perform in the District

Income Tax Subtraction Modification Program

Qualifying artists who live in Maryland, and who produce or sell work in any District, may be eligible for a Maryland personal income tax subtraction modification.  

This modification eliminates state and local income tax on their income from the sale, publication, or production within the District of their artistic work that is written, composed, or executed within the District. This includes income derived from internet, mail order, and catalog sales of artistic work that is shipped from within a District to buyers in another location, if the qualifying artist created that artistic work within the District. 

To take advantage of this incentive, qualifying artists must complete Maryland tax forms 502 and 502AE

 

For Further Assistance with Arts Incentives and Amenities:

Silver Spring Arts and Entertainment District

1 Veterans Place

Silver Spring, MD 20910

Phone: (240) 777-5301

www.silverspringdowntown.com

reemberto.rodriguez@montgomerycountymd.gov

 

Individual Artist Income Tax Inquiries

Mr. G. Evans Hubbard

Tax Consultant, Legal Services

Revenue Administration Division

Comptroller of Maryland

110 Carroll Street

Annapolis, Maryland 21411

410-260-7982

ghubbard@comp.state.md.us

 

Mr. Wallace Eddleman

Assistant Director

Legal Services

Revenue Administration Division

Comptroller of Maryland

110 Carroll Street

Annapolis, Maryland 21411

410-260-6621

weddleman@comp.state.md.us