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Maryland Free Printable Tax Year 2019 - Form Schedule K-1 (510) Pass-Through Entity Member's Information for 2020 Maryland Maryland Pass-Through Entity Members Information

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Maryland Pass-Through Entity Members Information
Tax Year 2019 - Form Schedule K-1 (510) Pass-Through Entity Member's Information

MARYLAND SCHEDULE K-1 ■ (510) OR FISCAL YEAR BEGINNING PASS-THROUGH ENTITY MEMBER'S INFORMATION Illllll lllll lllll lllll 19510K049 111111111111111 111111111111111111 2019 2019, ENDING INFORMATION ABOUT THE PASS-THROUGH ENTITY (PTE) PTE Name PTE FEIN Street Address City State ZIP Code +4 INFORMATION ABOUT THE MEMBER Member Number Member Name Street Address Resident? □ Member's SSN/FEIN City Yes □ No State COM/RAD-045 +4 % Distributive or Pro Rata Share Percentage A. Member's Income 1. Distributive or pro rata share of income from federal Schedule K-1. . . . . . . . . . . . . . . . . . . 2. Distributive or pro rata share allocable to Maryland (Nonresidents only) . . . . . . . . . . . . . . . B. Additions 1. Non-Maryland municipal interest and dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Tax preference items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Net decoupling modification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Net decoupling modification from another PTE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Other additions (Specify additions with amounts in part G of this form.) . . . . . . . . . . . . . . . C. Subtractions 1. Income from U.S. obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Work opportunity credit salary expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Net decoupling modification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Net decoupling modification from another PTE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Other subtractions (Specify subtractions with amounts in part G of this form.) . . . . . . . . . . D. Nonresident Tax - Enter the member's distributive or pro rata share 1. Nonresident tax paid by this PTE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Nonresident tax paid by other PTEs on behalf of this entity . . . . . . . . . . . . . . . . . . . . . . . . 3. Total (Add lines 1 and 2. Members: Include this amount on Form 500, line 15f; Form 502CR, Part CC, line 5; Form 504, line 29; Form 505, line 45; Form 510, line 16c.) . . . . . . . . . . . . . E. Credits (***Required documentation or certification must be attached.) Nonrefundable Credits 1. Enterprise Zone Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Maryland Disability Employment Tax Credit***. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Job Creation Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Community Investment Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Businesses that Create New Jobs Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Qualified Vehicle Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Employer-Provided Long-Term Insurance Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Security Clearance Cost Tax Credit***. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Small Businesses First-Year Leasing Security Clearance Costs Tax Credit*** . . . . . . . . . . . . 10. Research and Development Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Commuter Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Maryland-Mined Coal Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ ZIP Code . 1. . . 2. . . . . . . . 1. . 2. 3. 4. 5. . . . . . . . . . . 1. 2. 3. 4. 5. . . . . . . 1. . 2. . . . 3. . . 1. . 2. . 3. . 4. . 5. . 6. . 7. . 8. . 9. . 10. . 11. . 12. . . . . . . . . . . . . ■ ■ MARYLAND SCHEDULE K-1 (510) PASS-THROUGH ENTITY MEMBER'S INFORMATION NAME Illllll lllll lllll lllll 19510K049 111111111111111 111111111111111111 2019 page 2 FEIN 13. Oyster Shell Recycling Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Energy Storage Systems Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Cybersecurity Incentive Tax Credit for Buyers of Cybersecurity Technology or Cybersecurity Services*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Wineries and Vineyards Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Endow Maryland Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Preservation and Conservation Easements Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . 19. Apprentice Employee Tax Credit***. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Qualified Farms Tax Credit***. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. Qualified Veteran Employees Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. Endowments of Maryland Historically Black Colleges and Universities*** . . . . . . . . . . . . . . Refundable Credits 23. Cybersecurity Incentive Tax Credit for Investors in Cybersecurity*** . . . . . . . . . . . . . . . . . 24. Film Production Activity Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. Biotechnology Investment Incentive Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26. Clean Energy Incentive Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. Small Business Relief Tax Credit***. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28. Small Business Research & Development Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Heritage Structure Rehabilitation Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. Aerospace, Electronics, or Defense Contracts Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . 31. More Jobs for Marylanders Tax Credit*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . One Maryland Economic Development Tax Credit*** Certified after June 30, 2018 □ . 13. . 14. . . . 15. . 16. . 17. . 18. . 19. . 20. . 21. . 22. . . . . . . . . . 23. . 24. . 25. . 26. . 27. . 28. . 29. . 30. . 31. . . . . . . . . . □ Refundable Nonrefundable 32a. Total number of "qualified employees" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32a. 32b. If the amount on line 32a is less than the minimum number of qualified employees required to qualify for the project tax credit, has the PTE maintained at least the minimum number of qualified employees required to qualify for the project tax credit for at least 5 years? □ Yes □ No Enter Member's Distributive or Pro Rata share of the Following: 33. Portion of PTE's income attributable to project. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. 34. Amount of Maryland income tax required to be withheld from employees reported on line 32a of this form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34. 35. Total eligible cumulative project costs ($500,000 PTE minimum)(PTE maximum amounts.: For $1,000,000 maximum credit, at least 10 but fewer than 25 qualified employees. For $2,500,000 maximum credit, at least 25 but fewer than 50 qualified employees. For $5,000,000 maximum credit, at least 50 qualified employees.) . . . . . . . . . . . . . . . . . . . . 35. One Maryland Economic Development Tax Credit*** Certified before July 1, 2018 □ □ Refundable Nonrefundable 36a. Total number of "qualified employees" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36b. If the amount on line 36a is less than 25, has the PTE maintained at least 25 qualified employees for at least 5 years? Yes No Enter Member's Distributive or Pro Rata share of the Following: 37. Portion of PTE's income attributable to project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38. Non-project taxable income from PTE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39. Number of "qualified employees" multiplied by $10,000 . . . . . . . . . . . . . . . . . . . . . . . 40. Amount of Maryland income tax required to be withheld from employees reported on line 36a of this form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □ COM/RAD-045 . . . . . . 36a. □ . . . . . 37. . . . . . 38. . . . . . 39. . . . . . . . . 40. . . . 41. Total eligible cumulative project costs ($500,000 PTE minimum, $5,000,000 PTE maximum.) . 41. 42. Total cumulative eligible start-up costs ($500,000 PTE maximum) . . . . . . . . . . . . . . . . . . . . 42. ■ . ■ ■ MARYLAND SCHEDULE K-1 (510) PASS-THROUGH ENTITY MEMBER'S INFORMATION Illllll lllll lllll lllll 19510K049 111111111111111 111111111111111111 F. Withholding for Nonresident Sale of Real Property 1. Member’s share of flow-through of a payment of withholding on Nonresident Sale of Real Property payment from PTE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. G. Additional Information ■ COM/RAD-045 2019 page 3 . ■ MARYLAND SCHEDULE K-1 (510) 2019 PASS-THROUGH ENTITY SCHEDULE K-1 INSTRUCTIONS General Instructions Use Maryland Schedule K-1 (510) to report the distributive or pro rata share of the member’s income, additions, subtractions, nonresident tax, and credits allocable to Maryland. Specific Instructions Enter the fiscal year used by the pass-through entity in the header of this form, if the pass-through entity is not using a calendar year. Information about the Pass-Through Entity Enter the name, address, and Federal Employer Identification Number (FEIN). Information about the Member Enter the name, address, Social Security Number/Federal Employer Identification Number (FEIN), residency information, and percentage of distributive or pro rata share. Line 3 - Add lines 1 and 2 and enter total on line 3. Members: Include this amount on Form 500, line 15f; Form 502CR, Part CC, line 5; Form 504, line 29; Form 505, line 45; Form 510, line 16c. Section E. Credits Nonrefundable – The PTE will enter the member’s distributive or pro rata share of amount of any business tax credits reported on the Maryland Form 500CR section of its electronic return. The PTE member will report the share of credit on Form 500CR or Form 504CR (if the PTE member is a fiduciary taxpayer.) Refundable – The PTE will enter the member’s distributive or pro rata share of amount of any business tax credits from Maryland Form 500CR or Form 502S (See exception for One Maryland Economic Development Tax Credit below.). The PTE member will report the share of credit on Form 500CR or Form 504CR (if the PTE member is a fiduciary taxpayer). Section B. Additions One Maryland Economic Development Tax Credit – See Part P of Maryland Form 500CR Instructions for more information. If the PTE is a qualified business eligible to pass on a refundable One Maryland Economic Development Tax Credit, check the box for Refundable. If the PTE is a qualified business which is eligible to pass on only the nonrefundable portion of the One Maryland Economic Development Tax Credit, check the box for Nonrefundable. Enter member’s distributive or pro rata share of additions. Section F. Withholding for Nonresident Sale of Real Property Section C. Subtractions To be completed only if PTE made a withholding payment for a Nonresident Sale of Real Property on behalf of the member. Section A. Member’s Income Line 1 - Enter federal distributive or pro rata share of income from federal Schedule K-1. Line 2 - Enter nonresident member’s distributive or pro rata share allocable to Maryland. Enter member’s distributive or pro rata share of subtractions. Section D. Nonresident Tax Line 1 - Complete only if member is a nonresident. Enter the member’s distributive or pro rata share of any nonresident tax paid on behalf of the member by this pass-through entity. This line is the member’s distributive or pro rata share of Maryland Form 510, lines 16a, 16b, and the additional tax paid with the return. Section G. Additional Information The PTE will enter any other additions or subtractions from section B, line 5 or C, line 5 with amounts, as well as any other information needed to complete the member’s return. For example, additional information may include Oil Depletion Allowance or Domestic Production Activities Deduction. Line 2 - Enter the member’s distributive or pro rata share of any nonresident tax paid on behalf of this entity by other pass-through entities. This line is the member’s distributive or pro rata share of Maryland Form 510, line 16c. Note: All taxpayers, other than fiduciaries, must file their return electronically to claim or pass on a business income tax credit from Form 500CR. In addition, Corporations and Pass-through Entities must file their returns electronically to claim or pass on a Heritage Structure Rehabilitation Tax Credit from Form 502S. COM/RAD-045
Extracted from PDF file 2019-maryland-510-schedule-k-1.pdf, last modified October 2015

More about the Maryland 510 Schedule K-1 Corporate Income Tax TY 2019

Use Maryland Schedule K-1 (510) to report the distributive or pro rata share of the member’s income, additions, subtractions, nonresident tax, and credits allocable to Maryland.

We last updated the Maryland Pass-Through Entity Members Information in February 2020, so this is the latest version of 510 Schedule K-1, fully updated for tax year 2019. You can download or print current or past-year PDFs of 510 Schedule K-1 directly from TaxFormFinder. You can print other Maryland tax forms here.

Other Maryland Corporate Income Tax Forms:

TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 500 Maryland Corporation Income Tax Return
Form EL102 Income Tax Payment Voucher for Electronic Filers
Form 510 Pass-Through Entity Tax Return
500CR-Instructions Business Income Tax Credits
Form 510D Declaration of Estimated Pass-Through Entity Tax

Download all MD tax forms View all 42 Maryland Income Tax Forms


Form Sources:

Maryland usually releases forms for the current tax year between January and April. We last updated Maryland 510 Schedule K-1 from the Comptroller of Maryland in February 2020.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Maryland 510 Schedule K-1

We have a total of nine past-year versions of 510 Schedule K-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 510 Schedule K-1

Tax Year 2019 - Form Schedule K-1 (510) Pass-Through Entity Member's Information

2018 510 Schedule K-1

TY-2018-510K-1.pdf

2017 510 Schedule K-1

TY-2017-510K-1.pdf


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