Form 502 which printed along with the 502X should be filed along with the 502X. Mail both forms together.
I am including a link to the instructions for the 502X from Maryland. Please note that Instruction #11, indicates that if a new calculation of the interest and penalties are applicable to the Form 502X, they should appear on Line 27: Form 502X Instructions
The Instruction 11 from the above-referenced link states:
If you do not meet the requirement for avoidance of interest for underpayment of estimated tax, obtain
Form 502UP online at www.marylandtaxes.com or from any office of the Revenue Administration Division.
Complete and attach it to your amended return. Enter any interest due on line 27 of Form 502X.
If you calculated and paid interest on underpayment of estimated tax with your original return, recalculate the interest based on your amended tax return, and attach a copy of a revised Form 502UP showing your recalculation.
The amount on Line 27 would be included with any total due on the amended return. If there is no entry on Line 27, you should go back and review your answers related to the amended tax return to ensure that additional calculation of the penalty and interest is not required.
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