Printable Maryland 510 Template

The Maryland 510 form is the income tax return specifically designed for pass-through entities operating in Maryland. This form is essential for S Corporations, partnerships, limited liability companies, and business trusts to report their income and calculate taxes owed. Completing the Maryland 510 form accurately is crucial for compliance with state tax laws.

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The Maryland Pass-Through Entity 510 Income Tax Return, commonly referred to as Form 510, serves as a critical document for various business entities operating within the state. This form is primarily utilized by S Corporations, partnerships, limited liability companies, and business trusts to report their income and tax obligations. It requires essential information such as the entity's name, address, and Federal Employer Identification Number (FEIN). Entities must indicate their type and provide details regarding their members, including the number of individual residents and nonresidents. Furthermore, Form 510 facilitates the allocation of income, particularly for multistate entities, allowing them to delineate Maryland income from non-Maryland income. Tax calculations are based on distributive shares of income, with specific lines dedicated to nonresident individual and entity members. The form also includes sections for reporting tax payments, credits, and any adjustments required due to IRS changes. In summary, Form 510 is integral for compliance, ensuring that pass-through entities accurately report their income and fulfill their tax responsibilities in Maryland.

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FORM MARYLAND PASS-THROUGH ENTITY 510 INCOME TAX RETURN

	OR FISCAL YEAR BEGINNING		, 2011, ENDING
	Name
Only
Only	Number and street
Ink	Number and street
Ink
Blue or Black
	City or town				State	ZIP code

		Federal Employer Identification No. (9 digits)		Do not write in this space
Using				ME 
Print
	FEIN Applied for date
				YE 
Please
Please		Date of Organization or Incorporation (MMDDYY)		Business Activity Code No. (6 digits)

2011

Staple check here


	TYPE OF ENTITY:	  S Corporation	 Partnership		 Limited Liability Company			 Business Trust		AMENDED
										RETURN
	CHECK HERE IF:	 Name or address has changed		 First filing of the entity			 Inactive entity	 Final return		RETURN
	  This tax year’s beginning and ending dates are different from last year’s because of an acquisition or consolidation									
1. Number of members:		a) Individual (including fiduciary) residents of Maryland ________________					c) Nonresident entities _______________
		b) Individual (including fiduciary) nonresidents __________________________					d) Others ______________________________ 		e) Total __________________

2.Total distributive or pro rata share of income per federal return (Form 1065 or 1120S) — Unistate entities or multistate

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .entities with no nonresident members also enter this amount on line 4



ALLOCATION OF INCOME

(To be completed by multistate pass-through entities with nonresident members — unistate entities, and multistate entities with no nonresidents, go to line 4)

3a. Non-Maryland income (for entities using separate accounting). Subtract this amount from line 2 and enter the difference on line 4 . . . . . . . 3a 3b. Maryland apportionment factor from computation worksheet on Page 2 (for entities using the apportionment method).

Multiply line 2 by this factor and enter the result on line 4 (If factor is zero, enter 000001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3b .

4. Distributive or pro rata share of income allocable to Maryland

NOTE: Complete lines 5 through 19 only if there is an entry on line 1b or line 1c. Tax is calculated only for nonresident individual or nonresident entity members.

(Investment partnerships see Specific Instructions.)

5.	Percentage of ownership by individual nonresident members shown on line 1b (or profit/loss percentage, if applicable)									.
	If 100% leave blank and enter the amount from line 4 on line 6	. . .		. .	.	. . . . . . . . .		5
								5


6.	Distributive or pro rata share of income for nonresident individual members (Multiply line 4 by the percentage on line 5)							6

7.	Nonresident individual tax (Multiply line 6 by 5.5%)							7
		. . .		. .	.	. . . . . . . . .

8.	Special nonresident tax (Multiply line 6 by 1.25%)							8
			. . .	.	. . . . . . . . .

9.
9.	Total Maryland tax on individual members (Add lines 7 and 8)	. . .		. .	.	. . . . . . . . .		9

10.	Percentage of ownership by nonresident entities shown on line 1c (or profit/loss percentage, if applicable)									.
	If 100% leave blank and enter the amount from line 4 on line 11	. . .		. .	.	. . . . . . . . .		10		.

11.	Distributive or pro rata share of income for nonresident entity members (Multiply line 4 by percentage on line 10)							11

12.	Nonresident entity tax (Multiply line 11 by 8.25%)	. . .		. .	.	. . . . . . . . .		12


13.	Total nonresident tax (Add lines 9 and 12)	. . .		. .	.	. . . . . . . . .		13

14.	Distributable cash flow limitation from worksheet. See instructions. If worksheet used check here							14
14.		. . .		. .	.	. . . . . . . . .

15.	Nonresident tax due (Enter the lesser of line 13 or line 14)	. . .		. .	.	. . . . . . . . .			15

16a. Estimated pass-through entity nonresident tax paid with Form 510D and MW506NRS . . . . . . . . . . . . . . . . . . . . . . . . . . . .  16a

b. Pass-through entity nonresident tax paid with an extension request (Form 510E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  16b

	c. Credit for nonresident tax paid on behalf of pass-through entity by another pass-through entity
	(Attach Schedule K-1 or statement)	. . . . .  16c
	d. Total payments and credits (Add lines 16a through 16c)	. . . . . 16d
17.	Balance of tax due (If line 15 exceeds line 16d enter the difference)	. . . . .  17
18.	Interest and/or penalty from Form 500UP _____________ or late payment interest _____________	Total  18
19.	Total balance due (Add lines 17 and 18). Pay in full with this return	. . . . . 19

NOTE: The total tax paid from lines 16d and 17 is to be reported either on the composite return or on the returns of the nonresident members. Nonresident entity and fiduciary members cannot file a composite return nor be included in the composite return filed by nonresident individual members. (See instructions.)

Complete line 20 only if there are no nonresident members. (Lines 1b and 1c are both zero)

20. Amount TO BE REFUNDED (Enter the amount from line 16d if the amount on line 13 is zero) . . . . . . . . . . . . . . . . . . . . .  20

 049

CODE NUMBERS (Three digits per box)

COM/RAD 069

11-49

FORM MARYLAND PASS-THROUGH ENTITY 510 INCOME TAX RETURN

2011

NAME __________________________ FEIN ___________________________

Page 2

SCHEDULE A –

Column 1

Column 2

Column 3

TOTALS

DECIMAL FACTOR

COMPUTATION OF APPORTIONMENT FACTOR

(Applies only to multistate pass-through entities – see instructions)

WITHIN

WITHIN AND

Column 1 ÷ Column 2

MARYLAND

WITHOUT

( rounded to six places

)

NOTE: Special apportionment formulas are required for rental/leasing, transportation, financial

institutions and manufacturing companies. See Instructions.

MARYLAND

1A.

Receipts

a. Gross receipts or sales less returns and allowances

b. Dividends

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c. Interest

d. Gross rents

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .e. Gross royalties

Capital gain net income

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .g. Other income (Attach schedule)

h. Total receipts (Add lines 1A(a) through 1A(g), for Columns 1 and 2) .



1B.

Receipts

Enter the same factor shown on line 1A, Column 3. Disregard this line

if special apportionment formula used

Property

a. Inventory

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b. Machinery and equipment

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c. Buildings

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d. Land

. . . . . . . . . . . . . . . . . . . . . . . .e. Other tangible assets (Attach schedule)

. . . . . . . . . . . . . . . . . . .f. Rent expense capitalized (Multiplied by eight)

. . . . . .g. Total property (Add lines 2a through 2f, for Columns 1 and 2)



Payroll

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .a. Compensation of officers

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b. Other salaries and wages

. . . . . . . . . .c. Total payroll (Add lines 3a and 3b, for Columns 1 and 2)



Total of factors (Add entries in Column 3)

5.Maryland apportionment factor Divide line 4 by four for three-factor formula, or by the number of factors used if special apportionment

formula required (If factor is zero, enter 000001 on line 3b, Page 1.)

ADDITIONAL INFORMATION REQUIRED

1.Address of principal place of business (if other than indicated on page 1):

2.Address at which tax records are located (if other than indicated on page 1):

3.Telephone number of pass-through entity tax department:

4.State of organization or incorporation:

5.Has the Internal Revenue Service made adjustments (for a tax year in which a Maryland return was required) that were not previously reported to the

	Maryland Revenue Administration Division?	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
	If “yes”, indicate tax year(s) here:	and submit an amended return(s) together with a copy of the IRS adjustment report(s) under
	separate cover.
6.	Did the pass-through entity file withholding tax returns/forms with the Maryland Revenue Administration Division for the last calendar year?		► Yes	No
7.	Is this entity a multistate corporation that is a member of a unitary group?. . .	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	► Yes	No
8.	Is this entity a multistate manufacturing corporation with more than 25 employees? If so, complete and attach Form 500MC to your Form 510		► Yes	No

SIGNATURE AND VERIFICATION: Under penalties of perjury, I declare that I have examined this return (including attachments) and, to the best of my knowledge and belief, it is true, correct and

complete. (Declaration of preparer other than the taxpayer is based on all information of which preparer has any knowledge.) Check here if you authorize your preparer to discuss this return with us.

		
Signature of general partner, officer or member	Date	Preparer’s SSN or PTIN (required by law)	Preparer’s signature

Title		Preparer’s name, address and telephone number

Make checks payable and mail to:

Comptroller of Maryland, Revenue Administration Division 110 Carroll Street

Annapolis, Maryland 21411-0001

(Write federal employer identification number on check)

COM/RAD 069

11-49

SCHEDULE B	MARYLAND	2011
FORM 510	PASS-THROUGH ENTITY INCOME TAX RETURN
	MEMBERS’ INFORMATION

Name shown on Form 510

Federal employer identification number (9 digits)

PART I – INDIVIDUAL MEMBERS’ INFORMATION

Enter the Information in Social Security Number Order

		Check
		here if	Distributive or pro	Distributive or pro	Distributive or pro
Social Security Number and name of member	Address	Maryland:	rata share of income	rata of tax paid	rata share of tax credit
			(See Instructions)	(See Instructions)	(See Instructions)
		Non-	(See Instructions)	(See Instructions)	(See Instructions)
		Non-
		Resident Resident

SUBTOTAL from additional Form 510 Schedule B for individual members

TOTAL:

SCHEDULE B	MARYLAND	2011
FORM 510	PASS-THROUGH ENTITY INCOME TAX RETURN
	MEMBERS’ INFORMATION

Name shown on Form 510

Federal employer identification number (9 digits)

PART II – FIDUCIARY MEMBERS’ INFORMATION

Enter the Information in Federal Employer Identification Number Order

		Check
Federal employer identiication number and name		here if	Distributive or pro	Distributive or pro	Distributive or pro
Federal employer identiication number and name	Address	Maryland:	rata share of income	rata of tax paid	rata share of tax credit
of estate or trust	Address	Maryland:	rata share of income	rata of tax paid	rata share of tax credit
of estate or trust			(See Instructions)	(See Instructions)	(See Instructions)
		Non-	(See Instructions)	(See Instructions)	(See Instructions)
		Non-
		Resident Resident

SUBTOTAL from additional Form 510 Schedule B for iduciary members

TOTAL:

SCHEDULE B	MARYLAND	2011
FORM 510	PASS-THROUGH ENTITY INCOME TAX RETURN
	MEMBERS’ INFORMATION

Name shown on Form 510

Federal employer identification number (9 digits)

PART III – PASS-THROUGH ENTITY MEMBERS’ INFORMATION (INCLUDING S CORPORATIONS)

Enter the Information in Federal Employer Identification Number Order

		Is Member a	Distributive or	Distributive or pro	Distributive or pro
Federal employer identification number		Nonresident	pro rata share of		rata share of tax
	Address	Entity:		rata of tax paid
and name of Pass-through entity			income		credit
				(See Instructions)
		YES NO	(See Instructions)		(See Instructions)

SUBTOTAL from additional Form 510 Schedule B for PTE members

TOTAL:

SCHEDULE B	MARYLAND	2011
FORM 510	PASS-THROUGH ENTITY INCOME TAX RETURN

MEMBERS’ INFORMATION

Name shown on Form 510

Federal employer identification number (9 digits)

PART IV – CORPORATION MEMBERS’ INFORMATION (EXCLUDING S CORPORATIONS)

Enter the Information in Federal Employer Identification Number Order

		Is Member a	Distributive or	Distributive or pro	Distributive or pro
Federal employer identification number		Nonresident	pro rata share of		rata share of tax
	Address	Entity:		rata of tax paid
and name of Pass-through entity			income		credit
				(See Instructions)
		YES NO	(See Instructions)		(See Instructions)

SUBTOTAL from additional Form 510 Schedule B for corporate members

TOTAL:

Click for Maryland 510 File

Form Attributes

Fact Name	Detail
Purpose	The Maryland 510 form is used for reporting income tax for pass-through entities, such as S corporations, partnerships, and limited liability companies.
Filing Requirements	Entities must file the Maryland 510 if they have income that is allocable to Maryland, regardless of their residency status.
Governing Laws	This form is governed by Maryland tax law, specifically under Title 10 of the Tax-General Article.
Important Dates	The form must be filed annually, with deadlines typically aligned with the federal tax return due dates.

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