Business Tax Forms and Instructions

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.)

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.

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

• Register your business online
• Business Income Tax information

• 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
  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.

  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:

  1. Download them here. You can download forms using the links listed below.
  2. Request forms by e-mail. You can also e-mail your forms request to us at taxforms@marylandtaxes.gov
  3. 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
  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
  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.

  • 2024 Sales and Use Tax Forms - current year
  • 2023 Sales and Use Tax Forms
  • 2022 Sales and Use Tax Forms
  Alcohol Tax Forms Tobacco Tax Forms Motor Fuel Tax Forms 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

  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:

  1. Backup your Mac
  2. Press and hold COMMAND + TAB to bring up your Mac's application switcher,
  3. Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder"
  4. Release the COMMAND and TAB keys.
  5. Click on the "Go" menu at the top of the screen.
  6. Select "Go to folder"
  7. 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.
  8. Drag the old Adobe plug-ins into the Trash
  9. Quit and restart Safari
  10. 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.

  1. Position your mouse pointer over the form you wish to download.
  2. Right-click on the link (press the right button on your mouse).
  3. Select "Save target as. " or "Save link as. " from the drop-down menu.
  4. In the "Save as. " window, select the location on your computer where you want to store the file, and click "OK".
  5. 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.

  For IFTA licensing related questions please contact us at IFTALICENSING@marylandtaxes.gov.

  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

  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:

  1. Backup your Mac
  2. Press and hold COMMAND + TAB to bring up your Mac's application switcher,
  3. Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder"
  4. Release the COMMAND and TAB keys.
  5. Click on the "Go" menu at the top of the screen.
  6. Select "Go to folder"
  7. 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.
  8. Drag the old Adobe plug-ins into the Trash
  9. Quit and restart Safari
  10. 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.

  1. Position your mouse pointer over the form you wish to download.
  2. Right-click on the link (press the right button on your mouse).
  3. Select "Save target as. " or "Save link as. " from the drop-down menu.
  4. In the "Save as. " window, select the location on your computer where you want to store the file, and click "OK".
  5. 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.

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