Audience: Business
| Number | Title | Description |
|---|---|---|
| Corporation | Maryland Income Tax Form Instructions for Corporations | Instructions for filing corporation income tax returns for the calendar year or any other tax year or period beginning in 2023. |
| Pass-Through Entity | Maryland Income Tax Form Instructions 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 2023. |
| Electing Pass-Through Entity | Maryland Income Tax Form Instructions for Electing Pass-Through Entities | Instructions for filing Electing pass-through entity income tax returns for the calendar year or any other tax year or period beginning in 2023. |
| 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. |
| 500 (2D) | Maryland Corporation Income Tax Return. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form. | Form used by a corporation and certain other organizations to file an income tax return for a specific tax year or period. |
| 500D | Declaration of Estimated Corporation Income Tax | Form used by a corporation to declare and remit estimated income tax for tax year 2023. |
| 500D (2D) | Declaration of Estimated Corporation Income Tax. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form. | Form used by a corporation to declare and remit estimated income tax for tax year 2023. |
| 500CRW | Business Income Tax Credits | Form used to claim selected business tax credits against corporation or personal income tax. An electronic return must be submitted to claim a business tax credit on Form 500CR. Maryland Form 500CRW Waiver Request for Electronically Filing Form 500CR must be submitted in order to file a paper version of Maryland Form 500CR. |
| 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. |
| 500E (2D) | Application for an Extension to File Corporation Income Tax Return. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form. | 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. |
| 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. |
| 500UP (2D) | Underpayment of Estimated Income Tax by Corporations and Pass-Through Entities. Read PDF Viewer And/Or Browser Incompatibility if you cannot open this form. | 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. |
| Number | Title | Description |
|---|---|---|
| EL101B | Maryland Income Tax Declaration for Corporate Electronic Filing | Form for corporate, fiduciary, and pass-through entity filers to use to establish a signature document. |
| EL102B | Maryland Income Tax payment voucher for business & fiduciary electronic filers | Form for corporate, fiduciary, 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. |
| 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 2023. |
| 511 | Maryland Pass-Through Entity Election Income Tax Return | Form used for filing pass-through entity electing income tax return for the calendar year or any other tax year or period beginning in 2023. |
| 510C | Maryland Composite Pass-Through Entity Income Tax Return | Pass-Through entities may use Form 510C to file a composite income tax return on behalf of eligible nonresident individual members. Nonresident members other than individuals may not participate in the composite return. |
| 510/511D | Declaration of Estimated Pass-Through Entity Tax | Form used by a pass-through entity to declare and remit estimated tax for tax year 2023. |
| 510/511E | Application for Extension to File Pass-Through Entity | 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. |
| 510/511 Schedule K-1 | Maryland Pass-Through Entity Members Information | Use Form 510/511 (Schedule K-1) to report the distributive or pro rata share of the member's income, additions, subtractions, nonresident tax and credits apportioned to Maryland. |
| Number | Title | Description |
|---|---|---|
| 548P | Reporting Agent Authorization | Form for taxpayer to appoint Reporting Agent with the authority to sign and file employer withholding and/or sales and use tax returns and make deposits electronically or on paper. Form also authorizes the Comptroller to disclose confidential information to Reporting Agent. |