MARYLAND
FORM
510
PASS-THROUGH ENTITY
INCOME TAX RETURN
COM/RAD-069
OR FISCAL YEAR BEGINNING 2019, ENDING
Print Using Blue or Black Ink Only
STAPLE CHECK HERE
2019
$
Federal Employer Identication Number (9 digits) FEIN Applied for Date (MMDDYY)
Date of Organization or Incorporation (MMDDYY) Business Activity Code No. (6 digits)
Name
Current Mailing Address Line 1 (Street No. and Street Name or PO Box)
Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)
City or town State ZIP Code +4 ME YE
Do not write in this space.
1. Number of members:
a. Individual (including fiduciary) residents of Maryland c. Nonresident entities
b. Individual (including fiduciary) nonresidents d. Others
e. Total
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.
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. . . . . . . . . . . . . . . . . . 3a.
3b. Maryland apportionment factor from computation worksheet on Page 3 (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) .................................. 3b.
4. Distributive or pro rata share of income allocable to Maryland ...................... 4.
NOTE: Complete lines 5 through 19 only 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. Distributive or pro rata share of income for nonresident individual members
(Multiply line 4 by the percentage on line 5.) .................................. 6.
7. Nonresident individual tax (Multiply line 6 by 5.75%.) ............................ 7.
8. Special nonresident tax (Multiply line 6 by 1.75%.) .............................. 8.
9. Total Maryland tax on individual members (Add lines 7 and 8.) ..................... 9.
10. 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.
11. Distributive or pro rata share of income for nonresident entity members
(Multiply line 4 by percentage on line 10.) .................................... 11.
TYPE OF ENTITY - Check the applicable box.
S Corporation Partnership Limited Liability Company Business Trust
CHECK HERE - Check applicable box(es).
Name or address has changed First filing of the entity Inactive entity Final Return 510C Filed
This tax year's beginning and ending dates are different from last year's due to an acquisition or consolidation.
CODE NUMBERS (3 digits per line)
Amended
Return
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MARYLAND
FORM
510
PASS-THROUGH ENTITY
INCOME TAX RETURN
COM/RAD-069
NAME FEIN
2019
page 2
12. Nonresident entity tax (Multiply line 11 by 8.25%.) .............................. 12.
13. Total nonresident tax (Add lines 9 and 12.) .................................. 13.
14. Distributable cash flow limitation from worksheet. See instructions. If worksheet used,
check here . .................................................... 14.
15. Nonresident tax due (Enter the lesser of line 13 or line 14.) ....................... 15.
16a. Estimated pass-through entity nonresident tax paid with Form 510D and MW506NRS ..... 16a.
16b. Pass-through entity nonresident tax paid with an extension request (Form 510E) ........ 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).) ....................... 16c.
16d. Total payments and credits (Add lines 16a through 16c.) ......................... 16d.
17. Balanceoftaxdue(Ifline15exceedsline16d,enterthedierence.) ................ 17.
18. Interest and/or penalty from Form 500UP or late payment interest
............................... . . . . . . . . . . . . . . TOTAL ... 18.
19. Total balance due (Add lines 17 and 18.) Pay in full with this return ................. 19.
NOTE: The total tax paid from lines 16d and 17 is to be reported either on the composite return or on the returns of the
nonresident members. Nonresident entity and duciary members cannot le a composite return nor be included in the
composite return led by nonresident individual members. (See instructions.)
Complete line 20 only if there are no nonresident members. (Lines 1b and 1c are both zero.)
20. Amount TO BE REFUNDED (Enter the amount from line 16d if the amount on line 13 is zero). 20.
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. Telephone number of pass-through entity tax department:
4. State of organization or incorporation:
5. 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 Maryland Revenue Administration Division? ..... Yes No
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 Maryland
Revenue Administration Division for the last calendar year? ................................. Yes No
If a multistate operation, provide the following:
7. Is this entity a multistate corporation that is a member of a unitary group? ..................... Yes No
8. Is this entity a multistate manufacturing corporation with more than 25 employees? .............. 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
Title Signature of preparer other than taxpayer (Required by Law)
Street address of preparer or Firm's address
City, State, ZIP Code + 4
Telephone number of preparer Preparer’s PTIN (Required by Law)
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.)
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MARYLAND
FORM
510
PASS-THROUGH ENTITY
INCOME TAX RETURN
COM/RAD-069
NAME FEIN
2019
page 3
Schedule A - COMPUTATION OF APPORTIONMENT FACTOR (Applies only to multistate pass-through entities. See instructions.)
NOTE: Special apportionment formulas are required for rental/
leasing,transportation,nancialinstitutions,manufacturing
companies and worldwide headquartered companies. See
instructions.
Column 1
TOTALS WITHIN
MARYLAND
Column 2
TOTALS WITHIN
AND WITHOUT
MARYLAND
Column 3
DECIMAL FACTOR
(Column 1 ÷ Column 2
rounded to six places)
1A. Receipts
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 1A(a) through
1A(g), for Columns 1 and 2.) ..........
1B. Receipts
Multiply factor on line 1A, Column 3 times 3.
Disregard this line if special apportionment
formula is used. . . . . . . . . . . . . . . . . . . . .
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ocers ............
b. Other salaries and wages ............
c. Total payroll (Add lines 3a and 3b, for
Columns 1 and 2.) .................
4. Total of factors (Add entries in Column 3.) ..........................................
5. Maryland apportionment factor Divide line 4 by six for three-factor formula, or by the number of
factors used if special apportionment formula required. (If factor is zero, enter .000001 on line 3b, page 1.)
Check here if special apportionment formula is used.
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MARYLAND
FORM
510
SCHEDULE B
PASS-THROUGH ENTITY
INCOME TAX RETURN
MEMBERS' INFORMATION
COM/RAD-069
NAME FEIN
2019
PART I – INDIVIDUAL MEMBERS’ INFORMATION
Enter the information in Social Security Number order.
Social Security Number and
name of member
Address
Check
here if
Maryland:
Distributive or
pro rata share
of income
(See Instructions.)
Distributive or
pro rata share
of tax paid
(See Instructions.)
Distributive or
p r o r a t a s h a r e
of tax credit
(See Instructions.)
Resident
Non-
Resident
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
SUBTOTAL from additional Form 510 Schedule B for individual members
TOTAL:
You must
le Maryland
Form 510
electronically
to pass on
business tax
credits from
Maryland Form
500CR and/or
Maryland Form
502S to your
members.
MARYLAND
FORM
510
SCHEDULE B
PASS-THROUGH ENTITY
INCOME TAX RETURN
MEMBERS' INFORMATION
COM/RAD-069
NAME FEIN
2019
PART II – FIDUCIARY MEMBERS’ INFORMATION
Enter the information in Federal Employer Identification Number order.
Federal Employer Identication
Number and name of estate or
trust
Address
Check
here if
Maryland:
Distributive or
pro rata share
of income
(See Instructions.)
Distributive or
pro rata share
of tax paid
(See Instructions.)
Distributive or
p r o r a t a s h a r e
of tax credit
(See Instructions.)
Resident
Non-
Resident
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
SUBTOTALfromadditionalForm510ScheduleBforduciarymembers
TOTAL:
You must
le Maryland
Form 510
electronically
to pass on
business tax
credits from
Maryland Form
500CR and/or
Maryland Form
502S to your
members.
MARYLAND
FORM
510
SCHEDULE B
PASS-THROUGH ENTITY
INCOME TAX RETURN
MEMBERS' INFORMATION
COM/RAD-069
NAME FEIN
2019
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 Pass-
Through Entity
Address
Is Member a
Nonresident
Entity
Distributive or
pro rata share
of income
(See Instructions.)
Distributive or
pro rata share
of tax paid
(See Instructions.)
Distributive or
p r o r a t a s h a r e
of tax credit
(See Instructions.)
YES NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
SUBTOTAL from additional Form 510 Schedule B for PTE members
TOTAL:
You must
le Maryland
Form 510
electronically
to pass on
business tax
credits from
Maryland Form
500CR and/or
Maryland Form
502S to your
members.
MARYLAND
FORM
510
SCHEDULE B
PASS-THROUGH ENTITY
INCOME TAX RETURN
MEMBERS' INFORMATION
COM/RAD-069
NAME FEIN
2019
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
Nonresident
Entity
Distributive or
pro rata share
of income
(See Instructions.)
Distributive or
pro rata share
of tax paid
(See Instructions.)
Distributive or
p r o r a t a s h a r e
of tax credit
(See Instructions.)
YES NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
SUBTOTAL from additional Form 510 Schedule B for corporate members
TOTAL:
You must
le Maryland
Form 510
electronically
to pass on
business tax
credits from
Maryland Form
500CR and/or
Maryland Form
502S to your
members.