2009 Tax Forms and Instructions for Businesses
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About Adobe .PDF Forms
The forms listed below are in Adobe PDF format (Portable Document Format). You must have version 6.0 or higher of the Adobe Acrobat Reader program to view and print the forms. You may obtain ADOBE Acrobat Reader for free online.
Many forms, beginning with tax year 2000, have also been formatted with a fill-in feature that allows you to type information directly onto the form and then print out a paper copy.
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Quick Links to Business Tax Forms
Updates
The Maryland tax forms posted below include forms that were revised after the forms printing process was completed. See Tax Forms Update.
Prior Year Forms
To obtain forms for prior tax years, see Forms and Instructions.
Need a copy of a tax return you filed previously?
Instruction Booklets
Note: The instruction booklets listed here do not include business tax forms. Forms are available for downloading in the other sections below.
| Booklet |
Title |
Description |
| Corporation |
Maryland Tax Forms for Corporations |
Instructions for filing corporation income tax returns for the calendar year or any other tax year or period beginning in 2009. |
| Pass-Through Entity |
Maryland Tax Forms for Pass-Through Entities |
Instructions for filing pass-through entity income tax returns for the calendar year or any other tax year or period beginning in 2009. |
| Employer Withholding Guide |
Maryland Employer Withholding Guide |
Instructions for complying with the requirements for withholding Maryland income tax as required by law. |
| 2009 Magnetic Media Reporting Specifications |
Instruction Booklet and Forms 2009 Maryland Employer Reporting of W-2s and 1099s Instructions and Specifications |
Instructions and specifications highlighting the special requirements of the Maryland employer reporting program. Instructions are designed to be used as a companion to the U.S. Social Security Administration Publication No.42-007 EFW2 Tax Year 2009 (V.1). |
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Business Registration
| Number |
Title |
Description |
| CRA |
Combined Registration Application |
Registration form businesses can use to register the following tax accounts:
- Admissions and amusement tax.
- Income tax withholding.
- Sales and use tax license.
- Use tax account.
- Sales and use tax exemption certificate.
- Alcohol tax license.
- Tobacco tax license.
- Motor fuel tax account.
- Tire recycling fee.
- Transient vendor license.
- Unemployment insurance account.
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Corporation
| Number |
Title |
Description |
| 500 |
Maryland Corporation Income Tax Return |
Form used by a corporation and certain other organizations to file an income tax return for a specific tax year or period. |
| 500CR |
Business Income Tax Credits |
Form used to claim selected business tax credits against corporation, personal or fiduciary income tax, or employer withholding tax (tax-exempt organizations only). |
500D - 2009
500D - 2010 |
Declaration of Estimated Corporation |
Income Tax Form used by a corporation to declare and remit estimated income tax when the preprinted Form 500DP is unavailable. |
| 500DM |
Decoupling Modification |
Form used to determine the amount of addition and subtraction modifications that are required as a result of Maryland's decoupling from certain federal provisions listed on the form. |
| 500E |
Application for an Extension to File Corporation Income Tax Return |
Form used to apply for an extension of time to file the corporation income tax return, and to remit any tax that may be due. |
| 500MC |
Report of Maryland Multistate Manufacturing Corporation |
Form used by corporations that have more than 25 employees, apportion their income under the single sales factor, and are required to file information reports with the Comptroller of Maryland. The form serves to provide the comparison between using a single-factor apportionment formula and the three-factor formula that was required prior to January 1, 2001, as described in statute and regulation. |
| 500JR |
Job Creation and Recovery Tax Credit |
Form and instructions used to apply for a tax credit for businesses that operate or conduct business in Maryland and hire certain workers for newly-created or certain vacant positions in Maryland. |
| 500UP |
Underpayment of Estimated Income Tax by Corporations and Pass-Through Entities |
Form and instructions used by corporations or pass-through entities to calculate the amount of interest and penalty for failure to pay the required amount of estimated income tax when due. |
| 500X - 2007 |
Amended Corporation Income Tax Return (For tax years beginning prior to January 1, 2008) |
Form used by corporations to correct an error in a Form 500 filed for tax years beginning prior to January 1, 2008, or to claim a net operating loss (NOL) deduction. |
| 500X - 2008 |
Amended Corporation Income Tax Return (For tax years beginning in 2008) |
Form used by corporations to correct an error in a previously filed 2008 Form 500, or to claim a net operating loss (NOL) deduction. |
| 500X - 2009 |
Amended Corporation Income Tax Return |
Form used by corporations to correct an error in a previously filed 2009 Form 500 or to claim a net operating loss (NOL) deduction. |
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Corporation Electronic Filing
| Number |
Title |
Description |
| EL101B |
Maryland Income Tax Declaration for Corporate Electronic Filing |
Form for corporate and pass-through entity filers to use to establish a signature document if they prepared their own return using professional online software. |
| EL102B |
Income Tax Payment Voucher for Corporate Electronic Filers |
Form for corporate and pass-through entity filers to use to submit payment of any balance due on an electronically filed return, if the filers do not pay by credit card or direct debit. |
| EL101C |
Maryland Combined Corporate Reporting Declaration for Business Electronic Filing |
Form for business electronic filers to use to establish a signature document for their combined corporate reporting. |
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Pass-Through Entities
| Number |
Title |
Description |
| 510 |
Pass-Through Entity Tax Return |
Form used for filing pass-through entity income tax return for the calendar year or any other tax year or period beginning in 2009. |
510D - 2009
510D - 2010 |
Declaration of Estimated Pass-Through Entity Tax |
Form used by a pass-through entity to declare and remit estimated tax. |
| 510E |
Application for Extension to File Pass-Through Entity |
Income Tax Return Form used to apply for an extension of time to file the pass-through entity income tax return, and to remit any tax that may be due. |
| DCFL |
Distributable Cash Flow Limitation Worksheet (for Form 510) |
Form used by pass-through entity filers to determine the distributable cash flow limitation for nonresident members. |
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Sales and Use Tax
| Number |
Title |
Description |
| COT-CD 132 |
Real Property Contractor 1 Percent Sales and Use Tax Exemption Certificate |
A certificate that a contractor furnishes to a vendor for purchases of materials incorporated into real property for contracts entered into prior to January 3, 2008. Since the contracts were entered into prior to that date, the vendor can elect to charge the buyer a 5 percent sales tax rate but is not obligated to. If the seller charges 6 percent, then the buyer can file a refund claim with the Comptroller of Maryland for the 1 percent difference. |
| RAD097 |
Sales and Use License Application for Out-of- State Vendors |
Form used to apply for registration of out-of-state businesses to collect Maryland sales and use tax. |
| ST205 |
Sales and Use Tax Refund Application |
Form used by consumers to request a refund of Maryland sales and use tax that has been improperly paid to a merchant, or collected and subsequently refunded to the merchant. |
| ST206 |
Exemption Certification for Utilities or Fuel Used in Production Activities |
Form used to claim a Maryland sales and use tax exemption for utility or fuel used in production activities. |
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Employer Withholding
| Number |
Title |
Description |
| MW506A |
Employer's Return of Income Tax Withheld - Amended |
Form used by employers to amend their employer withholding reports. |
| MW507 |
Employee's Maryland Withholding Exemption Certificate |
Form used by individuals to direct their employer to withhold the correct amount of Maryland income tax from their pay. |
| MW507P |
Annuity and Sick Pay Request for Maryland Income Tax Withholding |
Form used by recipients of annuity, sick pay or retirement distribution payments that choose to have Maryland income tax withheld from each payment. |
| MW508 - 2009 |
Annual Employer Withholding Reconciliation Return |
Form used by employers to reconcile their withholding accounts and W-2 and 1099 data. |
| MW508A - 2009 |
Amended Annual Employer Withholding Reconciliation Return |
Form used by employers to amend their W-2 and 1099 reconciliations. |
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Miscellaneous Forms
| Number |
Title |
Description |
| Change of Address |
Change of Name or Address Form for Businesses |
Form used by businesses to report a change in location and/or trade name. |
| EFT |
Authorization Agreement for Electronic Funds Transfer |
Form used by businesses to seek registration for electronic funds transfers to file and pay Maryland income tax withholding, sales and use, motor fuel, and corporate income taxes. |
| RAD029 |
Request for Copy of Tax Form |
Form used by business officers to request a copy of their business tax form. |
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