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 were due October 15, 2008. Subsequent year's reports are due by the Maryland extension due date for the corporate income tax return (seven months after the original due date of the Maryland corporate income tax return). For example, a 2008 calendar year taxpayer's report was due on October 15, 2009.

Forms for submitting this information can be downloaded from the Comptroller's Web site using the following links.

• Tax year 2006 Form 500MC
• Tax year 2007 Form 500MC
• Tax year 2008 Form 500MC
• Tax year 2009 Form 500MC

Please mail completed forms to: BRE@comp.state.md.us

You may also mail the completed forms to:

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

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).