Fillable Form 2019: (510) PASS-THROUGH ENTITY MEMBER'S INFORMATION MARYLAND (Comptroller of Maryland)

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Form 2019: (510) PASS-THROUGH ENTITY MEMBER'S INFORMATION MARYLAND (Comptroller of Maryland)

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COM/RAD-045
MARYLAND
SCHEDULE K-1
(510)
PASS-THROUGH ENTITY
MEMBER'S INFORMATION
OR FISCAL YEAR BEGINNING 2019, ENDING
2019
19510K049
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 Member's SSN/FEIN
Street Address City State ZIP Code +4
Resident? Yes No Distributive or Pro Rata Share Percentage %
A. Member's Income
1. Distributive or pro rata share of income from federal Schedule K-1 .................... 1.
2. Distributive or pro rata share allocable to Maryland (Nonresidents only) .................2.
B. Additions
1. Non-Maryland municipal interest and dividends ................................. 1.
2. Tax preference items .....................................................2.
3. Netdecouplingmodication ............................................... 3.
4. NetdecouplingmodicationfromanotherPTE .................................. 4.
5. Other additions (Specify additions with amounts in part G of this form.) ................ 5.
C. Subtractions
1. Income from U.S. obligations .............................................. 1.
2. Work opportunity credit salary expense ....................................... 2.
3. Netdecouplingmodication ............................................... 3.
4. NetdecouplingmodicationfromanotherPTE .................................. 4.
5. Other subtractions (Specify subtractions with amounts in part G of this form.) ........... 5.
D. Nonresident Tax - Enter the member's distributive or pro rata share
1. Nonresident tax paid by this PTE ............................................ 1.
2. Nonresident tax paid by other PTEs on behalf of this entity ......................... 2.
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.) .............. 3.
E. Credits (***Required documentation or certication must be attached.)
Nonrefundable Credits
1. Enterprise Zone Tax Credit*** ............................................. 1.
2. Maryland Disability Employment Tax Credit*** .................................. 2.
3. Job Creation Tax Credit*** ................................................ 3.
4. Community Investment Tax Credit*** ........................................ 4.
5. Businesses that Create New Jobs Tax Credit .................................... 5.
6. QualiedVehicleTaxCredit*** ............................................. 6.
7. Employer-Provided Long-Term Insurance Tax Credit .............................. 7.
8. Security Clearance Cost Tax Credit*** ........................................ 8.
9. Small Businesses First-Year Leasing Security Clearance Costs Tax Credit*** ............. 9.
10. Research and Development Tax Credit*** .....................................10.
11. Commuter Tax Credit ....................................................11.
12. Maryland-Mined Coal Tax Credit*** ..........................................12.
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COM/RAD-045
MARYLAND
SCHEDULE K-1
(510)
PASS-THROUGH ENTITY
MEMBER'S INFORMATION
NAME FEIN
2019
page 2
19510K049
13. Oyster Shell Recycling Tax Credit*** .........................................13.
14. Energy Storage Systems Tax Credit*** .......................................14.
15. Cybersecurity Incentive Tax Credit for Buyers of Cybersecurity Technology or
Cybersecurity Services*** ................................................15.
16. WineriesandVineyardsTaxCredit*** ........................................16.
17. Endow Maryland Tax Credit*** .............................................17.
18. Preservation and Conservation Easements Tax Credit*** ..........................18.
19. Apprentice Employee Tax Credit*** ..........................................19.
20. QualiedFarmsTaxCredit*** ..............................................20.
21. QualiedVeteranEmployeesTaxCredit*** ....................................21.
22. Endowments of Maryland Historically Black Colleges and Universities*** ...............22.
Refundable Credits
23. Cybersecurity Incentive Tax Credit for Investors in Cybersecurity*** ..................23.
24. Film Production Activity Tax Credit*** ........................................24.
25. Biotechnology Investment Incentive Tax Credit*** ...............................25.
26. Clean Energy Incentive Tax Credit*** ........................................26.
27. Small Business Relief Tax Credit*** ..........................................27.
28. Small Business Research & Development Tax Credit*** ...........................28.
29. Heritage Structure Rehabilitation Tax Credit*** .................................29.
30. Aerospace, Electronics, or Defense Contracts Tax Credit*** ........................30.
31. More Jobs for Marylanders Tax Credit*** ......................................31.
One Maryland Economic Development Tax Credit*** Certied after June 30, 2018
Refundable Nonrefundable
32a. Totalnumberof"qualiedemployees" .......................................32a.
32b. Iftheamountonline32aislessthantheminimumnumberofqualiedemployeesrequired
to qualify for the project tax credit, has the PTE maintained at least the minimum number of
qualied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qualiedemployees.
For$2,500,000maximumcredit,atleast25butfewerthan50qualiedemployees.
For$5,000,000maximumcredit,atleast50qualiedemployees.) ....................35.
One Maryland Economic Development Tax Credit*** Certied before July 1, 2018
Refundable Nonrefundable
36a. Totalnumberof"qualiedemployees" .......................................36a.
36b. Iftheamountonline36aislessthan25,hasthePTEmaintainedatleast25qualied
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 ..................................37.
38. Non-project taxable income from PTE ........................................38.
39. Numberof"qualiedemployees"multipliedby$10,000 ............................39.
40. Amount of Maryland income tax required to be withheld from employees reported on
line 36a of this form .....................................................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.
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COM/RAD-045
MARYLAND
SCHEDULE K-1
(510)
PASS-THROUGH ENTITY
MEMBER'S INFORMATION
2019
page 3
19510K049
F. Withholding for Nonresident Sale of Real Property
1. Member’sshareofow-throughofapaymentofwithholdingonNonresidentSaleofReal
Property payment from PTE ................................................1.
G. Additional Information
.
COM/RAD-045
MARYLAND
SCHEDULE K-1
(510)
PASS-THROUGH ENTITY
SCHEDULE K-1
INSTRUCTIONS
2019
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.
Specic Instructions
Enterthescal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 Identication
Number (FEIN).
Information about the Member
Enter the name, address, Social Security Number/Federal
Employer Identication Number (FEIN), residency information,
and percentage of distributive or pro rata share.
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.
Section B. Additions
Enter member’s distributive or pro rata share of additions.
Section C. Subtractions
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.
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.
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duciary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duciarytaxpayer).
One Maryland Economic Development Tax Credit – See Part
P of Maryland Form 500CR Instructions for more information. If
thePTEisaqualiedbusinesseligibletopassonarefundable
One Maryland Economic Development Tax Credit, check the
box for Refundable. If the PTE is a qualied business which is
eligible to pass on only the nonrefundable portion of the One
Maryland Economic Development Tax Credit, check the box for
Nonrefundable.
Section F. Withholding for Nonresident Sale of Real Property
To be completed only if PTE made a withholding payment for a
Nonresident Sale of Real Property on behalf of the member.
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.
Note:
Alltaxpayers,otherthanduciaries,mustletheirreturnelectronicallytoclaimorpassonabusinessincometaxcreditfrom
Form500CR.Inaddition,CorporationsandPass-throughEntitiesmustletheirreturnselectronicallytoclaimorpassonaHeritage
Structure Rehabilitation Tax Credit from Form 502S.
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Form 2019: (510) PASS-THROUGH ENTITY MEMBER'S INFORMATION MARYLAND (Comptroller of Maryland)

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Completed 14 August 2020

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