Audience: Businesses
Filing and paying business taxes can be complicated. The Comptroller's Office is dedicated to making the process as simple and efficient as possible. This section contains all of the information, resources and tools business taxpayers will need to understand the tax. Follow the links below and at the bottom of each page of the section.
The Form 510, Pass-through Entity Tax Return, only will allow a refund if there are no nonresident members and the amount on line 13 of the return is zero.
Generally, a claim for a refund (amended return) must be filed within 3 years from the date the original return was filed or within 2 years from the date the tax was paid, whichever is later. A return filed early is considered filed on the date it was due.
If the claim for refund resulted from an IRS adjustment or final decision of a federal court which is more than 3 years from the date of filing the return or more than 2 years from the time the tax was paid, a claim for refund must be filed within 1 year from the date of the adjustment or final decision.
A claim for refund based on a federal net operating loss carryback must be filed within 3 years after the due date of the return for the tax year of the net operating loss.
Effective tax year 2011, a pass-through entity may elect to file a composite Maryland income tax return Form 510C on behalf of qualified nonresident individual members. All members who qualify and elect to be included on the composite return must agree that the pass-through entity is their agent for the receipt of any refund or for payment of any tax due.
The following reports are part of a collection of annual and monthly revenue reports published by the Comptroller's Office. For a full listing of reports, see our extensive reports.