Business Tax Forms and Instructions


Audience: Business
 
We offer several ways for you to obtain Maryland tax forms, booklets and instructions:
  1. Download them. You can download tax forms using the links listed below.
  2. Request forms by e-mail. You can also e-mail your forms request to us at taxforms@marylandtaxes.gov.
  3. Visit our offices. Visit any of our taxpayer service offices to obtain forms.
You can also file your Maryland return electronically online.
 
If you need a form prior to Tax Year 2022, please email your request to taxforms@marylandtaxes.gov. Please be sure to include the form number / form name, the year(s) you are requesting, and the method you would like to receive it (mail, email, etc.)

Quick Links

Business Registration Forms

Paper Business Registration Forms

CRA

Combined Registration Application

This form can be used to register the following tax accounts:

EFT (PDF)

Authorization Agreement for Electronic Funds Transfer
This form is used by businesses to seek registration for electronic funds transfers to file and pay Maryland income tax Withholding, Sales and Use Tax, Motor Fuel Tax, and Corporate Income Taxes.

087 (PDF)

Application for Charitable Distributor of Diapers and Hygiene Products
This form is for FIRST TIME applicants to be qualified as charitable entities that distribute disposable diapers, other hygiene products for infants and children, or feminine personal hygiene products. Donors to certified charitable entities are entitled to an additional subtraction, up to $1,000, on their income tax return. You must have a physical business location in Maryland to qualify per Maryland law. (See COMAR 03.04.02.17). NOTE: Organizations without a location in Maryland DO NOT qualify, and your application will be denied.

Income Tax Forms

Business Income Tax Forms and Instructions

We offer several ways for you to obtain Maryland tax forms, booklets and instructions:
  1. Download them. You can download tax forms using the links listed below.
  2. Request forms by e-mail. You can also e-mail your forms request to us at taxforms@marylandtaxes.gov.
  3. Visit our offices. Visit any of our taxpayer service offices to obtain forms.
You can also file your Maryland return electronically online.

Choose the Right Corporation Income Tax Form

Form 500: Corporation Income Tax Return is used by a corporation and certain other organizations to file an income tax return for a specific tax year or period.
 
Form 500CR: Business Tax Credits is used by individuals and businesses to claim allowable business tax credits. For tax years beginning after 2012, this form must be submitted electronically.
 
Form 500D: Declaration of Estimated Corporation Income Tax is used by a corporation to declare and remit estimated income tax.
 
Form 500DM: Decoupling Modification is used by corporations to determine the amount of required modification associated with the provisions of federal law.
 
Form 500E: Application for Extension of Time to File Corporation Income Tax Return is used by a corporation to request an extension of time to file the corporation income tax return and to remit any balance of tax due.
 
Form 500UP: Underpayment of Estimated Income Tax by Corporations is used by a corporation to calculate the amount of interest and penalty for failure to pay the required amount of estimated income tax when due.
 
Form 500X: Amended Corporation Income Tax Return is used by a corporation to correct an error in a previously filed tax return (Form 500).
 
Generally, S corporations, partnerships and limited liability companies (LLCs) should not file a corporation income tax return. These businesses must file as pass-through entities.
 

Digital Advertising Gross Revenues Tax Forms

Employer Withholding Forms

Sales and Use Tax Forms

We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns. You can file your Sales and Use tax returns electronically online. If you would like to continue receiving paper coupons you can request them by e-mailing IwantmySUTcoupons@marylandtaxes.gov or you can mail your request to Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Annapolis, MD, 21404.
 

Alcohol Tax Forms

Tobacco Tax Forms

Motor Fuel Tax Forms

Admissions and Amusement Tax Forms

To register your business for A&A taxes complete the Combined Registration Application (CRA) or register online to get an account number. After you have received your account number, first time filers may obtain tax forms online, or by mail to Taxpayer Services. Please know, you will need your Central Registration number to access this page. If you do not file your returns using the web application and choose to file by paper, subsequent returns will be pre-printed and mailed to you.
 
If a pre-printed coupon is required, you can call Taxpayer Service at 410-260-7980 or 1-800-MDTAXES to request a blank coupon to file your return.
 
The only other form available to admissions and amusement tax filers is the admissions and amusement tax refund application (PDF). The refund application would be filed to request a refund of admissions and amusement tax that the taxpayer feels was improperly paid.
 
Contact the Special Events Section at 410-767-1540 / 410-767-1531 (email: templicense@marylandtaxes.gov) for the Admissions and Amusement Tax Form for one-time events, special events, or political events.

Business Tax Refund Forms

Refund Information 

Request A Copy of Previously Filed Tax Returns

Read instructions

Mailing Instructions

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
 
The following information on your correspondence will help us generate a quick response to your inquiry:
 
Please include your business name, address and your nine-digit federal employer identification number (FEIN) and eight-digit Maryland Central Registration (CR) number on your returns and correspondence.