Maryland Quality Teacher Incentive Credit

vm007

Hello!

In tax year 2024, I qualified for and received the Maryland Quality Teacher Incentive Credit. In Spring 2025, I continued taking masters-level classes towards certification, but ended up leaving that school district in June 2025. The entire time taking the classes, I qualified for the Credit, but at the time of filing right now, I am confused if I can claim. My teachers certification is still active, and I am still employed by a public school system in Maryland, just as a sub and a contractor/after-school teacher, not a full time teacher.

Thanks in advance for anyone's help with this!

JohnV

You can find the state's criteria for the Maryland Quality Teacher Incentive Credit here and search for teacher:

https://marylandtaxes.gov/tax-credits.php

If you are a qualified teacher, you may be able to claim a credit against your State tax liability for tuition paid to take graduate-level courses required to maintain certification. This credit applies to individuals who:

Currently hold a standard professional certificate or an advanced professional certificate;

Are employed by a county/city board of education in Maryland, a state or local correctional facility, or a juvenile correctional facility as listed below in the note;

Teach in a public school or qualified facility and receive a satisfactory performance;

Successfully complete the graduate courses with a grade of B or better; and

Have not been fully reimbursed by the state/county/city for these expenses.

If you are not a public school teacher who has performance review so that it can be satisfactory, then you may not meet all the criteria to be eligible for the state credit, but you would have to look at your particular situation and make your own determination.