You're most likely looking at the refundable portion of your earned income credit.
When half of your federal earned income credit is greater than your Maryland tax, you may also be eligible for a refundable earned income credit.
As a result of the Maryland RELIEF Act, for tax years 2020 through 2022, this credit is the amount by which 45% of your federal earned income credit exceeds your Maryland tax liability. This is an increase from the previous rate of 28%. Please see Enhanced State Refundable EITC in the RELIEF Act Tax Alert, linked on the RELIEF Act Information page.
The Maryland 2020 State & Local Tax Forms & Instructions have not yet been updated to reflect this new rate, and the individual income tax forms related to the RELIEF Act won't be ready until April. Updates on the availability of forms will be posted on RELIEF Act page above with relevant links when they become available.
[Edited 4/15/2021 | 9:09 PST]
