Home Business Taxes Business Income Tax 2011 Business Income Tax Forms and Instructions 2011 Business Income Tax Forms and Instructions Instruction Booklets Booklet Title Description Corporation Maryland Tax Forms for Corporations Instructions for filing corporation income tax returns for the calendar year or any other tax year or period beginning in 2011. Pass-Through Entity Maryland Tax Forms 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 2011. Corporation Income Tax Forms Number Title Description 500 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. 500A Maryland Calculation of Corporation Modified Income This form is used to calculate an adjustment on Maryland Form 500 corporations that have modifications related to one or more of the following: decoupling Tax General Section 10-306.1 related party transactions, or foreign dividend subtractions. 500CR Business Income Tax Credits Form used to claim selected business tax credits against corporation, personal or fiduciary income tax, or employer withholding tax (tax-exempt organizations only). 500D Declaration of Estimated Corporation Form used by a corporation to declare and remit estimated income tax when the preprinted Form 500DP is unavailable. 500DM 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 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. 500MC Report of Maryland Multi-state Manufacturing Corporation Form used by corporations that have more than 25 employees, apportion their income under the single sales factor, and are required to file information reports with the Comptroller of Maryland. The form serves to provide the comparison between using a single-factor apportionment formula and the three-factor formula that was required prior to January 1, 2001, as described in statute and regulation. 500UP 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. 500X - 2010 Amended Corporation Income Tax Return Form used by corporations to correct an error in a previously filed 2010 Form 500 or to claim a net operating loss (NOL) deduction. 500X - 2011 Amended Corporation Income Tax Return Form used by corporations to correct an error in a previously filed 2011 Form 500 or to claim a net operating loss (NOL) deduction. 502H Maryland Heritage Structure Rehabilitation Tax Credit Form and instructions for calculating allowable tax credits for the rehabilitation of certified heritage structures completed in the tax year which begins during the period of January 1, 2011 through December 31, 2011. 502S Maryland Sustainable Communities Tax Credit 502S is used to calculate allowable tax credits for the rehabilitation of certified rehabilitation structures. Form 502S only applies to applications received by Maryland Historical Trust on or after June 1, 2010. For applications received by Maryland Historical Trust on or before May 31, 2010, use Form 502H. Corporation Electronic Filing Forms Number Title Description EL101B Maryland Income Tax Declaration for Corporate Electronic Filing Form for corporate and pass-through entity filers to use to establish a signature document if they prepared their own return using professional online software. EL102B Maryland income tax payment voucher for business electronic filers. Form for corporate 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 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 2011. 510C 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. 510D Declaration of Estimated Pass-Through Entity Tax Form used by a pass-through entity to declare and remit estimated tax. 510E 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 Schedule K-1 Maryland Pass-Through Entity Members Information Use Form 510 (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.