Multistate Manufacturers Reporting

Under the Tax Reform Act of 2007, as amended by Chapter 177 / 178 (Senate Bill 444 / House Bill 664) of the 2008 regular session of the General Assembly, each manufacturing corporation that has more than 25 employees and apportions its income under the single sales factor is required to file information reports with the Comptroller. These reports are required for tax years beginning after December 31, 2005. Tax year 2006 reports will be due October 15, 2008. Tax year 2007 reports are due by the Maryland extension due date for tax year 2007 corporate income tax returns (October 15, 2008 for calendar year taxpayers).

Forms for submitting this information for tax years 2006 and 2007 can be downloaded from the Comptroller's Web site using the following links.

• Tax year 2006 Form 500MC
• Tax year 2007 Form 500MC

Please mail the completed forms to:

COMPTROLLER OF MARYLAND
BUREAU OF REVENUE ESTIMATES
PO BOX 466
ANNAPOLIS, MD 21404-0466

If you are submitting the tax years 2006 and 2007 forms at the same time (no later than the tax year 2006 filing deadline of October 15, 2008), they both may be mailed in the same envelope.

In succeeding years, the reports will be due with the income tax returns. Form 500MC for tax year 2008 will be available on our Web site no later than January 1, 2009.

Additional information regarding these requirements can be found on the Comptroller's Web site and will be posted as it becomes available. The regulations for this requirement will also provide additional information, including the definition of a "manufacturing corporation." Our corporate information reporting hotline is 410-767-3015 (toll free 866-588-2086).