Maryland Business Tax Forms

Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller

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2010 Tax Forms and Instructions for Businesses

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Prior Year Forms

To obtain forms for prior tax years, see Forms and Instructions.

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Quick Links to Business Tax Forms

Instruction Booklets
Business Registration
Corporation
Corporation Electronic Filing
Pass-Through Entities
Sales and Use Tax
Employer Withholding
Miscellaneous Forms

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Instruction Booklets

Note: The instruction booklets listed here do not include forms. Forms are available for downloading in the Personal Tax Forms section 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 2010.
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 2010.
Employer Withholding Guide	Maryland Employer Withholding Guide	Instructions for complying with the requirements for withholding Maryland income tax as required by law.
2010 Magnetic Media Reporting Specifications	Instruction Booklet and Forms 2010 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).

Business Registration

Number	Title	Description
CRA	Combined Registration Application	Registration form businesses can use to register the following tax accounts: Admissions and amusement tax Alcohol tax license* Income tax withholding account Motor fuel tax account* Sales and use tax license Use tax account Transient vendor license Sales and use tax exemption certificate (for nonprofit organizations) Tire recycling fee account Tobacco tax license* Unemployment insurance account

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.
500A	Maryland Calculation of Corporation Modified Income	This form is used to calculate an adjustment on Maryland Form 500 corporations that have modifications related to one or more of the following decoupling. Tax General Section 10-306.1 related party transactions, or foreign dividend subtractions.
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	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.
500UP	Underpayment of Estimated Income Tax by Corporations and Pass-Through Entities	Forms 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 - 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.
500X - 2010	Amended Corporation Income Tax Return	Form used by corporations to correct and error in a previously filed 2010 Form 500or to claim a net operating loss (NOL) deduction.
502H	Maryland Heritage Structure Rehabilitation Tax Credit	Form and instructions for calculating allowable tax credits for the rehabilitation of certified heritage structures completed in the tax year which begins during the period of January 1, 2010 through December 31, 2010.
502S	Maryland Sustainable Communities Tax Credit	502S is used to calculate allowable tax credits for the rehabilitation of certified rehabilitation structures completed in the tax year which begins during the period of January 1, 2010 through December 31, 2010. Form 502S only applies to applications received by Maryland Historical Trust on or after June 1, 2010. For applications received by Maryland Historical Trust before June 1, 2010, use Form 502H.

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	Maryland income tax payment voucher for business 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.

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 2010.
510D	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.
510 Schedule K-1	Maryland Pass-Through Entity Members Information	Use Form 510 (Scheduel K-1) to report the distributive or pro rata share of the member's income, additions, subtractions, nonresident tax and credits allocable to Maryland.

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.
SUT202FR	Maryland Sales and Use Tax Final Return Form	Form used by business owners who have sold or discontinued their business. To be mailed with the final Sales and Use Tax return. Mail separately if filed electronically.

Employer Withholding

Number	Title	Description
MW506A	Employer's Return of Income Tax Withheld - Amended	Form used by employers to amend their employer withholding reports.
MW506FR	Maryland Employer Withholding Final Return Form	Form used by employers who have discontinued or sold their business. To be mailed with the MW506 or MW506M. Mail separately if filed electronically.
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	Annual Employer Withholding Reconciliation Return	Form used by employers to reconcile their withholding accounts and W-2 and 1099 data.
MW508A	Amended Annual Employer Withholding Reconciliation Return	Form used by employers to amend their W-2 and 1099 reconciliations.

Miscellaneous Forms

Number	Title	Description
Farmers Market Permit Application	Application for a Farmers Market Permit	Form used by retail licensees to apply for a Farmers Market Permit.
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.