If your unemployment benefits were less than $10,200, the 502LU would not be included because all of the unemployment benefits have been excluded from your adjusted gross income both federally and the state of Maryland. A 502LU would have been included if the unemployment benefits exceeded $10,200. For an example, if your unemployment benefits was $11,400, then a 502LU would have been generated to exclude $1200 ($11,400-$10,200).
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