Home Business Taxes Business Tax Forms and Instructions Business Tax Forms and Instructions We offer several ways for you to obtain Maryland tax forms, booklets and instructions: Download them. You can download tax forms using the links listed below. Request forms by e-mail. You can also e-mail your forms request to us at taxforms@marylandtaxes.gov. 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 year 2020, 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 Change your business address or trade name Change of Address A change of address for business taxes must include the Federal Identification Number (FEIN) and the Maryland Central Registration Number (CR), old address, new address and your signature. Change of Address Form for Businesses Send your request to: COMPTROLLER OF MARYLAND REVENUE ADMINISTRATION DIVISION TAXPAYER IDENTIFICATION 110 CARROLL STREET ANNAPOLIS MD 21411-0001 Stop Payment Request (RAD Form 106) Verify Approved Substitute Forms Get Other States' Forms and Information Get Federal Tax Forms Exempt Organizations ‐ Sales and Use Tax Exemption Certificate Application Business Registration Forms Business Registration Forms Register your business online Business Income Tax information Paper Business Registration Forms CRA Combined Registration Application This form can be used to register the following tax accounts: Admissions and Amusement Tax Alcohol Tax License Income Tax Withholding Account Motor Fuel Tax Account Sales and Use Tax License Use Tax Account Transient Vendor License Tire Recycling Fee Tobacco Tax License Unemployment Insurance Account EFT 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 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. Change your business address or trade name Change of Address A change of address for business taxes must include the Federal Identification Number (FEIN) and the Maryland Central Registration Number (CR), old address, new address and your signature. Change of Address Form for Businesses Send your request to: COMPTROLLER OF MARYLAND REVENUE ADMINISTRATION DIVISION TAXPAYER IDENTIFICATION 110 CARROLL STREET ANNAPOLIS MD 21411-0001 Income Tax Forms Business Income Tax Forms and Instructions We offer several ways for you to obtain Maryland tax forms, booklets and instructions: Download them here. You can download forms using the links listed below. Request forms by e-mail. You can also e-mail your forms request to us at taxforms@marylandtaxes.gov 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 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. 2024 Income Tax Forms 2023 Income Tax Forms - current year 2022 Income Tax Forms 2021 Income Tax Forms 2020 Income Tax Forms Digital Advertising Gross Revenues Tax Forms 2023 Digital Advertising Gross Revenues Tax Forms 2022 Digital Advertising Gross Revenues Tax Forms Employer Withholding Forms Employer Withholding Forms 2024 Employer Withholding Forms - Current Year 2023 Employer Withholding Forms 2022 Employer Withholding Forms 2021 Employer Withholding Forms Sales and Use Tax 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. 2023 Sales and Use Tax Forms - current year 2022 Sales and Use Tax Forms 2021 Sales and Use Tax Forms 2020 Sales and Use Tax Forms Alcohol Tax Forms Alcohol Tax Forms Tobacco Tax Forms Tobacco Tax Forms Motor Fuel Tax Forms The forms contained in these pages are in the Adobe .PDF format (Portable Document Format). You must have version 6.0 or higher of the Adobe Reader program to view and print these forms. Adobe Reader is available for free online. Some of these forms also have been formatted with a fill-in feature that allows you to type information into them on your computer and then print out a paper copy. If you are having problems viewing Adobe .PDF files, please view our special instructions. Using Downloadable Forms Using Downloadable Forms In order to view .PDF files you need a .PDF reader supported by your devices operating system. PDF for Windows If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other .PDF files on our Web sites. You may download the newest version for free online If you have an older operating system, platform or browser, or are having problems downloading older forms, you may download older versions of Adobe Reader from the Adobe Web site. Occasionally, .PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. If you encounter this problem, you must first download and save the file to your computer before viewing it. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software. PDF for Safari on Mac Use the newest Safari Version: Visit https://support.apple.com/downloads/#safari Using the Safari Built in Viewer: using Safari version 5.1.X or higher, and you get a blank screen on your Mac when you try to open .PDFs in Safari, you need to install Adobe plug-ins installed that are older than version 10.1.3. To do so: Backup your Mac Press and hold COMMAND + TAB to bring up your Mac's application switcher, Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder" Release the COMMAND and TAB keys. Click on the "Go" menu at the top of the screen. Select "Go to folder" Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins". A new folder window will open, showing a list of all the browser plug-ins installed. You should see one, or more files with, AdobePDFViewer. Sort alphabetically if you need to. Drag the old Adobe plug-ins into the Trash Quit and restart Safari Try opening a PDF in Safari again and yes, it should work, using Safari's own "native" PDF reader. Using the newest Adobe PDF Viewer Plug-in in Safari: Download the newest (free) Adobe Reader plugin. Restart Safari, then try opening the .PDF in the Safari browser. Tax Forms Containing 2-D Barcodes Adobe Reader for Mobile (Android, iPhone, iPad) For information about Adobe Reader on mobile platforms, visit https://www.adobe.com/products/reader-mobile.html General Instructions for downloading .PDF Files The following instructions explain how to download a file from our Web site and view it using ADOBE Acrobat Reader. Position your mouse pointer over the form you wish to download. Right-click on the link (press the right button on your mouse). Select "Save target as..." or "Save link as..." from the drop-down menu. In the "Save as..." window, select the location on your computer where you want to store the file, and click "OK". The download should start. Once it is complete, open the file with Adobe Acrobat Reader. If you need a form that is not included in the list, please contact us. International Fuel Tax Agreement (IFTA) *IFTA-related forms may be requested at MFT@marylandtaxes.gov, or by calling Taxpayer Service at 410-260-7980, or 1-800-638-2937. Form Description IFTA 100* IFTA Quarterly Fuel Use Tax Return (Sample) IFTA 100V* IFTA Payment Voucher and Instructions IFTA 101* IFTA Quarterly Fuel Use Tax Schedule (Sample) IFTA 101-I* Instructions for Form IFTA 101 COM/MFT 104 IFTA License Application IFTA 105* IFTA Final Fuel Use Tax Rate COM/MFT 110* IFTA Tax Assessment Statement of Account Individual Vehicle Mileage Report - IFTA Vehicles Only Report Mailing Instructions Motor Fuel Tax Form Description 775 Movement of Petroleum Products 776-1 User Special Fuel Worksheet 776-2 Dealer/Seller/Aviation Worksheet 776-3 Dealer Class B Worksheet 779 CPI/SUTE April 2022 CPI/SUTE 2022 (Gas Tax Holiday) 779RM April 2022 Schedule for Multiple Locations (Gas Tax Holiday) 779 CPI/SUTE July 2022 CPI/SUTE 2022 (Annual Rate Change) 779RM July 2022 Schedule for Multiple Locations (Annual Rate Change) 779 CPI/SUTE July 2023 CPI/SUTE 2023 (Annual Rate Change) 771 (replaces MFT-015) User Special Fuel Schedule of Receipts 772 (replaces MFT-016) User Special Fuel Schedule of Disbursements MFT-023 Application for Motor Fuel Inspection Registration MFT-044 Application for Petroleum Transporter Registration MFT-046 Application for Motor Fuel License MFT-047 Application for Special Fuel Tax Exemption Certificate 768 Dealer/Seller/Aviation Schedule of Receipts 769 Dealer/Seller/Aviation Schedule of Disbursements 051 Recap of Co-Mingled Storage MFT-105 Application for Wholesale Purchaser/Consumer Motor Fuel Inspection and Testing FED-305 Application for Registration of Terminal Agreement and Additives FED-306 Application for Registration of Exchange Agreement, Specifications and Additives FED-402 Below Cost Selling of Motor Fuel Complaint Form GTD-1 Dealer State Codes for MFT Form GTD-1 Admissions and Amusement 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. 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 The forms contained in these pages are in the ADOBE .PDF format (Portable Document Format). You must have version 3.0 or higher of the ADOBE Acrobat Reader program to view and print these forms. ADOBE Acrobat Reader is available for free online. These forms also have been formatted with a fill-in feature that allows you to type information into them on your computer and then print out a paper copy. If you are having problems viewing ADOBE.PDF files, please view our special instructions. COT/ST 601 Admissions and Amusement Tax Refund Application COT/ST 205 Sales and Use Tax Refund Application COT/ST 212 Purchases for Resale Refund by Fax The Form 510, Pass-through Entity Tax Return, only will allow a refund if there are no nonresident members and the amount on line 13 of the return is zero. Refund Claims Generally, a claim for a refund (amended return) must be filed within 3 years from the date the original return was filed or within 2 years from the date the tax was paid, whichever is later. A return filed early is considered filed on the date it was due. If the claim for refund resulted from an IRS adjustment or final decision of a federal court which is more than 3 years from the date of filing the return or more than 2 years from the time the tax was paid, a claim for refund must be filed within 1 year from the date of the adjustment or final decision. A claim for refund based on a federal net operating loss carryback must be filed within 3 years after the due date of the return for the tax year of the net operating loss. 510C Effective tax year 2011, a pass-through entity may elect to file a composite Maryland income tax return Form 510C on behalf of qualified nonresident individual members. All members who qualify and elect to be included on the composite return must agree that the pass-through entity is their agent for the receipt of any refund or for payment of any tax due. Using Downloadable Forms Using Downloadable Forms In order to view .PDF files you need a .PDF reader supported by your devices operating system. PDF for Windows If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other .PDF files on our Web sites. You may download the newest version for free online If you have an older operating system, platform or browser, or are having problems downloading older forms, you may download older versions of Adobe Reader from the Adobe Web site. Occasionally, .PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. If you encounter this problem, you must first download and save the file to your computer before viewing it. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software. PDF for Safari on Mac Use the newest Safari Version: Visit https://support.apple.com/downloads/#safari Using the Safari Built in Viewer: using Safari version 5.1.X or higher, and you get a blank screen on your Mac when you try to open .PDFs in Safari, you need to install Adobe plug-ins installed that are older than version 10.1.3. To do so: Backup your Mac Press and hold COMMAND + TAB to bring up your Mac's application switcher, Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder" Release the COMMAND and TAB keys. Click on the "Go" menu at the top of the screen. Select "Go to folder" Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins". A new folder window will open, showing a list of all the browser plug-ins installed. You should see one, or more files with, AdobePDFViewer. Sort alphabetically if you need to. Drag the old Adobe plug-ins into the Trash Quit and restart Safari Try opening a PDF in Safari again and yes, it should work, using Safari's own "native" PDF reader. Using the newest Adobe PDF Viewer Plug-in in Safari: Download the newest (free) Adobe Reader plugin. Restart Safari, then try opening the .PDF in the Safari browser. Tax Forms Containing 2-D Barcodes Adobe Reader for Mobile (Android, iPhone, iPad) For information about Adobe Reader on mobile platforms, visit https://www.adobe.com/products/reader-mobile.html General Instructions for downloading .PDF Files The following instructions explain how to download a file from our Web site and view it using ADOBE Acrobat Reader. Position your mouse pointer over the form you wish to download. Right-click on the link (press the right button on your mouse). Select "Save target as..." or "Save link as..." from the drop-down menu. In the "Save as..." window, select the location on your computer where you want to store the file, and click "OK". The download should start. Once it is complete, open the file with Adobe Acrobat Reader. Request A Copy of Returns Request A Copy of Previously Filed Tax Returns To request a copy of a Maryland tax return you filed previously, send us a completed Form 129 by mail or by fax. Please include your name, address, Social Security number, the tax year you are requesting and your signature. If you are requesting a copy of a joint return, include the information for both taxpayers and their signatures. Mailing address: Revenue Administration Division Central Files 110 Carroll Street Annapolis, MD 21411 Fax: 410-974-2967 Mailing Instructions Mailing Instructions The return address for a Form 502 or Form 505 filed with payment by check or money order is: Comptroller of Maryland Payment Processing PO Box 8888 Annapolis, MD 21401-8888 Send all other returns, payments and other correspondence regarding your personal or business tax account(s) to: Comptroller of Maryland Revenue Administration Division PO Box 549 Annapolis, MD 21411-0001 The following information on your correspondence will help us generate a quick response to your inquiry: Individual Taxpayers Please include your name, address, a contact number and the last four digits of Social Security number on all correspondence. Be sure to include your full Social Security number on tax returns. Make checks and money orders payable to Comptroller of Maryland. We also recommend you include your Social Security number on your check or money order. Business Taxpayers 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.