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Maryland Free Printable 510 2022_49 010923 A for 2023 Maryland Pass-Through Entity Tax Return

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Pass-Through Entity Tax Return
510 2022_49 010923 A

510 OR FISCAL YEAR BEGINNING $ 2022, ENDING Federal Employer Identification Number (9 digits) FEIN Applied for Date (MMDDYY) Date of Organization or Incorporation (MMDDYY) Print Using Blue or Black Ink Only 2022 PASS-THROUGH ENTITY INCOME TAX RETURN MARYLAND FORM Business Activity Code No. (6 digits) Name Current Mailing Address (PO Box, number, street and apt. no) Current Mailing Address Line 2 (Apt No., Suite No., Floor No.) City or Town State ZIP Code + 4 Foreign Country Name Foreign Province/State/County Do not write in this space. STAPLE CHECK HERE Foreign Postal Code ME TYPE OF ENTITY - Check the applicable box. S Corporation Partnership Limited Liability Company Business Trust YE Amended Return CHECK HERE - Check applicable box(es). Name or address has changed First filing of the entity Inactive entity Final Return This tax year's beginning and ending dates are different from last year's due to an acquisition or consolidation. 510C Filed This form may be used if the PTE is paying tax only on behalf of nonresident members and not electing to remit on all members' share of income. You may also use this form to request a refund of estimated payment(s) for tax paid on resident members' shares of income if the entity has decided not to make the entity election. If PTE is electing to pay tax for all members, you must use Form 511. 1. Number of members: a. Individual (including fiduciary) residents of Maryland b. Individual (including fiduciary) nonresidents e. Total c. Nonresident entities d. Others 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. 2. .00 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. . . . . . . . . . . . . . . . . . 3b. Maryland apportionment factor from computation worksheet on Page 4 (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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . COM/RAD-069 09/22 .00  3a.  3b. . MARYLAND FORM 510 2022 PASS-THROUGH ENTITY INCOME TAX RETURN NAME page 2 FEIN Distributive or pro rata share of income allocable to Maryland . . . . . . . . . . . . . . . . . . . . . . . 4. 4. NOTE: Complete lines 5 through 19 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. . 6. 7. 8. 9. 10. 11. Distributive or pro rata share of income for nonresident individual members (Multiply line 4 by the percentage on line 5.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Nonresident individual tax (Multiply line 6 by 5.75%.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Special nonresident tax (Multiply line 6 by 2.25%.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Total Maryland tax on individual members (Add lines 7 and 8.) . . . . . . . . . . . . . . . . . . . . 9. 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. Distributive or pro rata share of income for nonresident entity members (Multiply line 4 by percentage on line 10.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. .00 .00 .00 .00 .00 . .00 Nonresident entity tax (Multiply line 11 by 8.25%.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Total nonresident tax (Add lines 9 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Distributable cash flow limitation from worksheet. See instructions. If worksheet used, check here .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Nonresident tax due (Enter the lesser of line 13 or line 14.). . . . . . . . . . . . . . . . . . . . . . . . 15. .00 .00 16a. Estimated pass-through entity nonresident tax paid with Form 510/511D and MW506NRS . .16a. 16b. Pass-through entity nonresident tax paid with an extension request (Form 510/511E) . . . . .16b. 16c. Credit for nonresident tax paid on behalf of the pass-through entity by another pass-through entity (Attach Maryland Schedule K-1 (510/511)) . . . . . . . . . . . . . . . . .16c. 16d. Credit for pass-through entity election tax paid on nonresident shares of income by another pass-through entity. (Attach Schedule K-1 (510/511)) . . . . . . . . . . . . . . . . . 16d. 16e. Total nonresident payments and credits (Add lines 16a through 16d.). . . . . . . . . . . . . . . . 16e. 17. Balance of tax due (If line 15 exceeds line 16e, enter the difference.). . . . . . . . . . . . . . . . 17. 18. Interest and/or penalty from Form 500UP or late payment interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL . . . 18. 19. Total nonresident balance due (Add lines 17 and 18.) Pay in full with this return . . . . . . . . 19. .00 .00 12. 13. 14. 15. .00 .00 .00 .00 .00 .00 .00 .00 .NOTE: The total tax paid from lines 16e 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 lines 20a-22 only if you are requesting a refund of estimated payment(s) for tax paid on resident members’ shares of income, because the entity decided not to elect or it was mistakenly paid. 20a. Estimated pass-through entity resident tax paid with Form 510/511D. . . . . . . . . . . . . . . . 20a. 20b. Pass-through entity resident tax paid with an extension request (Form 510/511E). . . . . . . 20b. 20c. Credit for pass-through entity election tax paid on resident shares of income by another pass-through entity. (Attach Maryland Schedule K-1 (510/511)). . . . . . . . . . . . . . . . 20c. 20d. Total resident payments and credits (Add lines 20a through 20c.) . . . . . . . . . . . . . . . . . . 20d. If Lines 20a-20d are blank, STOP. PTE may not request a refund. 21. Total resident and nonresident payments and credits (add 16e and 20d.) . . . . . . . . . . . . . 21. 22. Amount of resident payment TO BE REFUNDED (Line 21 must be greater than the sum of Lines 15 and 18. Subtract the total of Line 15 plus Line 18 from Line 21 and enter total here).. 22. COM/RAD-069 09/22 .00 .00 .00 .00 .00 .00 MARYLAND FORM 510 2022 PASS-THROUGH ENTITY INCOME TAX RETURN NAME page 3 FEIN DIRECT DEPOSIT OF REFUND (see Instruction 9) Verify that all account information is correct and clearly legible. If you are requesting direct deposit of your refund, complete the following. Check here if you authorize the State of Maryland to issue your refund by direct deposit. Check here if this refund will go to an account outside of the United States. 23a. Type of account:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23a. Checking Savings 23b. Routing Number (9-digits): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23b. 23c. Account Number: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23c. 23d. Name as it appears on the bank account: ADDITIONAL INFORMATION REQUIRED 1. Address of principal place of business in Maryland (if other than indicated on page 1): 2. Address at which tax records are located (if other than indicated on page 1): 3. 4. 5. Telephone number of pass-through entity tax department: State of organization or incorporation: 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 Comptroller of Maryland?. . . . . . . . . . . . . . . . . . . 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 employer withholding tax returns/forms with the Comptroller of Maryland for the last calendar year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If a multistate operation, provide the following: 7. Is this entity a multistate corporation that is a member of a unitary group?. . . . . . . . . . . . . . . . . . . . . . 8. Is this entity a multistate manufacturing corporation with more than 25 employees? . . . . . . . . . . . . . . . Yes No Yes No Yes No Yes No SIGNATURE AND VERIFICATION Check here if you authorize your preparer to discuss this return with us. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge. Signature of general partner, officer or member Date Printed name of the Preparer/Firm's name Signature of preparer other than taxpayer (Required by Law) Title Street address of preparer or Firm's address City, State, ZIP Code + 4 Telephone number of preparer Preparer’s PTIN (Required by Law) CODE NUMBERS (3 digits per line) Make checks payable to and mail to: Comptroller Of Maryland, Revenue Administration Division 110 Carroll Street, Annapolis, Maryland 21411-0001 (Write Your Federal Employer Identification Number On Check Using Blue Or Black Ink.) COM/RAD-069 09/22 MARYLAND FORM 510 2022 PASS-THROUGH ENTITY INCOME TAX RETURN NAME page 4 FEIN Schedule A - COMPUTATION OF APPORTIONMENT FACTOR (Applies only to multistate pass-through entities. See instructions.) NOTE: Rental/leasing companies, financial institutions, transportation companies, and worldwide headquartered companies see instructions on Special Apportionment. 1. Receipts Column 1 TOTALS WITHIN MARYLAND Column 2 TOTALS WITHIN AND WITHOUT MARYLAND Column 3 DECIMAL FACTOR (Column 1 ÷ Column 2 rounded to six places) a. Gross receipts or sales less returns and allowances . . . . . . . . . . . . . . . . . . . . . . . b. Dividends . . . . . . . . . . . . . . . . . . . . . . . c. Interest . . . . . . . . . . . . . . . . . . . . . . . . . d. Gross rents. . . . . . . . . . . . . . . . . . . . . . . e. Gross royalties . . . . . . . . . . . . . . . . . . . . f. Capital gain net income. . . . . . . . . . . . . . g. Other income (Attach schedule.). . . . . . . . h. Total receipts (Add lines 1(a) through 1(g), for Columns 1 and 2.) . . . . . . . . . . . . . . . . Report this factor on line 4 unless you use a special apportionment formula or alternative apportionment formula. 2. Property a. Inventory. . . . . . . . . . . . . . . . . . . . . . . . b. Machinery and equipment . . . . . . . . . . . . c. Buildings . . . . . . . . . . . . . . . . . . . . . . . . d. Land . . . . . . . . . . . . . . . . . . . . . . . . . . . e. Other tangible assets (Attach schedule.). . f. Rent expense capitalized (multiply by eight). . . . . . . . . . . . . . . . . . g. Total property (Add lines 2a through 2f, for Columns 1 and 2). . . . . . . . . . . . . . . . 3. Payroll a. Compensation of officers. . . . . . . . . . . . . b. Other salaries and wages. . . . . . . . . . . . . c. Total payroll (Add lines 3a and 3b, for Columns 1 and 2.). . . . . . . . . . . . . . . . . . 4. Maryland apportionment factor Enter amount from Line 1 Column 3. If an alternative apportionment formula or a special apportionment formula is used, enter the alternative or special apportionment factor here. (If factor is zero, enter .000001 on line 3b, page 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check here if special apportionment or alternative apportionment formula is used. COM/RAD-069 09/22 . . MARYLAND FORM 510 SCHEDULE B 2022 PASS-THROUGH ENTITY INCOME TAX RETURN MEMBERS' INFORMATION NAME FEIN PART I – INDIVIDUAL MEMBERS’ INFORMATION Enter the information in Social Security Number order. Social Security Number and name of member Address Check Distributive or Distributive or Distributive or here if pro rata share pro rata share pro rata share Maryland: of income of tax paid of tax credit (See Instructions.) (See Instructions.) (See Instructions.) Resident NonResident 1 2 3 You must file 4 5 Form 510 6 electronically 7 to pass on 8 business tax 9 credits from 10 Form 500CR 11 12 and/or 13 Form 502S to 14 your members. 15 16 SUBTOTAL from additional Form 510 Schedule B for individual members TOTAL: COM/RAD-069 09/22 MARYLAND FORM 510 SCHEDULE B 2022 PASS-THROUGH ENTITY INCOME TAX RETURN MEMBERS' INFORMATION NAME FEIN PART II – FIDUCIARY MEMBERS’ INFORMATION Enter the information in Federal Employer Identification Number order. Federal Employer Identification Number and name of estate or trust Address Check Distributive or Distributive or Distributive or here if pro rata share pro rata share pro rata share Maryland: of income of tax paid of tax credit (See Instructions.) (See Instructions.) (See Instructions.) Resident NonResident 1 2 3 4 You must file 5 Form 510 6 electronically 7 to pass on 8 business tax 9 credits from 10 11 Form 500CR 12 and/or 13 Form 502S to 14 your members. 15 16 SUBTOTAL from additional Form 510 Schedule B for fiduciary members TOTAL: COM/RAD-069 09/22 MARYLAND FORM 510 SCHEDULE B 2022 PASS-THROUGH ENTITY INCOME TAX RETURN MEMBERS' INFORMATION NAME FEIN PART III – PASS-THROUGH ENTITY MEMBERS’ INFORMATION (INCLUDING S CORPORATIONS) Enter the information in Federal Employer Identification Number order. Federal Employer Identification Number and name of PassThrough Entity Address Is Member a Distributive or Distributive or Distributive or Nonresident pro rata share pro rata share pro rata share Entity of income of tax paid of tax credit (See Instructions.) (See Instructions.) (See Instructions.) YES NO 1 2 3 4 You must file 5 Form 510 6 electronically 7 to pass on 8 business tax 9 credits from 10 11 Form 500CR 12 and/or 13 Form 502S to 14 your members. 15 16 SUBTOTAL from additional Form 510 Schedule B for PTE members TOTAL: COM/RAD-069 09/22 2022 PASS-THROUGH ENTITY INCOME TAX RETURN MEMBERS' INFORMATION MARYLAND FORM 510 SCHEDULE B NAME FEIN PART IV – CORPORATION MEMBERS’ INFORMATION (EXCLUDING S CORPORATIONS) Enter the information in Federal Employer Identification Number order. Federal Employer Identification Number and name of Corporation Address Is Member a Distributive or Distributive or Distributive or Nonresident pro rata share pro rata share pro rata share Entity of income of tax paid of tax credit (See Instructions.) (See Instructions.) (See Instructions.) YES NO 1 2 3 4 You must file 5 Form 510 6 electronically 7 to pass on 8 business tax 9 credits from 10 11 Form 500CR 12 and/or 13 Form 502S to 14 your members. 15 16 SUBTOTAL from additional Form 510 Schedule B for corporate members TOTAL: COM/RAD-069 09/22
Extracted from PDF file 2022-maryland-form-510.pdf, last modified September 2015

More about the Maryland Form 510 Corporate Income Tax Tax Return TY 2022

This is the state income tax return for pass-through entities, such as LLCs, Partnerships, and S Corporations.

We last updated the Pass-Through Entity Tax Return in January 2023, so this is the latest version of Form 510, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 510 directly from TaxFormFinder. You can print other Maryland tax forms here.

Related Maryland Corporate Income Tax Forms:

TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Maryland Form 510.

Form Code Form Name
Form 510E Application for Extension to File Pass-Through Entity
510 Schedule K-1 Maryland Pass-Through Entity Members Information
Form 510D Declaration of Estimated Pass-Through Entity Tax
Form 510C Maryland Composite Pass-Through Entity Income 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 Form 510 from the Comptroller of Maryland in January 2023.

Show Sources >

Form 510 is a Maryland Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

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 Form 510

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


2022 Form 510

510 2022_49 010923 A

2021 Form 510

TY-2021-510.pdf

2020 Form 510

TY-2020-510

2019 Form 510

Tax Year 2019 - Form ScheTax Year 2019 - Form 510 Pass-Through Entity Income Tax Return

2018 Form 510

TY-2017-510.pdf

2017 Form 510

TY-2017-510.pdf


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