Besides the (un)availability of Form 502LU, the problem is that Federal AGI passes over to the MD 502. So if there is $15,000 in unemployment (for example), and $10,200 is excluded from AGI for federal purposes, that MAY have to be added back to Maryland income as an income adjustment - and then the entire $15,000 backed out as a subtraction adjustment. And if federal AGI is under $150,000 (meaning the $10,000 will be excluded) but more than $100,000 (meaning none of the $10,200 is excludable for Maryland), then somewhere there must be another step on the Maryland return. I don't blame the Comptroller's Office for this one - they got this dumped on them on February 16th. I put all of my clients (the ones with with unemployment income) on extension. I hope this is figured out by October 15th!