Tax Guidance - 2025 Business Income Tax Forms and Instructions - Taxpayer Services

2025 Business Income Tax Forms and Instructions

Audience: Businesses

Instruction Booklets

Number	Title	Description
Corporation (PDF)	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 2025.
Pass-Through Entity (PDF)	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 2025.
Electing Pass-Through Entity (PDF)	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 2025.

Corporation Income Tax Forms

Number	Title	Description
500 (PDF)	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.
500CRW (PDF)	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.
500D (PDF)	Declaration of Estimated Corporation Income Tax	Form used by a corporation to declare, and remit estimated income tax for tax year 2025.
500D (2D) (PDF)	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 2025.
500DM (PDF)	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 (PDF)	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.
500UP (PDF)	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.

Corporation Electronic Filing Forms

Number	Title	Description
EL101B (PDF)	Maryland Income Tax Declaration for Corporate and Fiduciary Electronic Filing	Form for corporate, fiduciary, and pass-through entity filers to use to establish a signature document.
EL102B (PDF)	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.

Pass-Through Entity Income Tax Forms

Number	Title	Description
510 (PDF)	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 2025.
511 (PDF)	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 2025.
510C (PDF)	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 (PDF)	Declaration of Estimated Pass-Through Entity Tax	Form used by a pass-through entity to declare and remit estimated tax for tax year 2025.
510/511E (PDF)	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 (PDF)	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.