STATE

The following state income tax offices are open from 8 a.m. to 5 p.m. Monday through Friday. Extra hours will be offered on state holidays and during the filing season.

* Annapolis: Income Tax Building, State Office Complex, Calvert Street and Rowe Boulevard. Phone 974-3981

* Baltimore: State Office Complex, 301 N. Preston Street, lobby level. Phone 225-1995

* Bel Air: 2 South Bond St., fourth floor. Phone 836-4890

* Dundalk: 40 S. Dundalk Ave., Suite 500. Phone 284-8400

* Ellicott City: 3451 Courthouse Drive. Phone 461-0170.

* Westminster: 12 Westminster Shopping Center, Route 140 at Englar Road. Phone 848-4699.

Taxpayers can get state income tax information by calling (800) MDTAXES. That's (800) 638-2937.

FEDERAL

All offices are open Monday to Friday, 8 a.m. to 4:15 p.m., except where noted.

* Baltimore: Falton Federal Building, first floor, Hopkins Plaza.

* Annapolis: West Woods Business Park, 190 Admiral Cochrane Drive, Suite 170.

* Cumberland, Braddock Square Mall, Winchester and Vicke roads.

* Easton, One Mill Place, Suite 110.

* Elkton, 300 Big Elk Mall, Suite B.

* Frederick, Monocacy Shopping Center, 922 East St.

* Hagerstown, F&M; Bank Building, 201 S. Cleveland Ave.

* Salisbury, Federal Building, 129 E. Main St.

Telphone Tax Assistance: (410) 962-2590 in Baltimore or (800) 829-1040, Monday to Friday, 8 a.m. to 4:15 p.m.

Forms and publications: (800) 829-3676