State: "... Maryland law allows a credit not to exceed one-half of the EIC allowable on the Federal Return.... The EIC amount claimed on your Maryland return exceeds the amount allowed under Maryland law."
My response: " I have received your “Notice of Adjustment” pertaining to my 2020 MD tax return. I have reviewed my copy. I used the computer program TurboTax to prepare my 2020 returns; I accurately reported no income. My federal Earned Income Credit (EIC) was calculated by TurboTax as being $6,660.00.
"Your notice states: “Maryland law allows a credit not to exceed one-half of the EIC allowable on the Federal Return.” Therefore, the maximum allowable MD EIC for 2020 would have been $3,330.00 (one-half of $6,660). That is the exact figure which was entered on my MD Form 502, page 2, line 22. My refundable EIC on Form 502, page 3, line 42, is listed as being $1,865.00; this is the refund which I actually received.
"Pray tell, how did you calculate a Maryland EIC overpayment to me of $3,032.38 in 2020? After all the total EIC refunded to me by MD in 2020 was only $1,865. A further explanation of your calculation is needed. Until I receive such an explanation, I believe that your proposed adjustment is incorrect."
