Information Reporting Requirements for Corporate Groups

A law enacted in 2008 mandated the reporting of certain information by members of a unitary corporate group. This requirement in no way affects your corporate income tax liability or any other aspect of the current corporate income tax structure.

The reports are required to be filed electronically for tax years 2006 through 2010. To file the reports, you may register through the reporting system, or you may use an existing bFile user ID and password. You will then be able to securely submit the required information.

Corporate income tax reporting regulations can be found here.

Frequently Asked Questions (FAQs) can be found here. Revised and additional information will be posted periodically.

If you have any questions that are not answered here, you may contact us via e-mail at cdcombinedreportingstudy@comp.state.md.us or via phone through our corporate reporting hotline, 410-767-3015 (toll free 866-588-2086).