Business Tax Forms and Instructions

We offer several ways for you to obtain Maryland tax forms, booklets and instructions:

  1. Download them. You can download tax 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 online using our free iFile service.

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

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.

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

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 online using our free bFile service.

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.

Employer Withholding 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 through our bFile system. If you would like to continue receiving paper coupons you can request them by e-mailing IWANTMYWHCOUPONS@marylandtaxes.gov or you can mail your request to Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Annapolis, MD, 21404.

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 through our bFilesystem. 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.

Alcohol Tax Forms

The forms contained on this page are in the Adobe .PDF format (Portable Document Format). You must have version 6.0 or higher of the Adobe Acrobat Reader program to view and print these forms. Adobe Acrobat 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.

Note: All forms have fill-in feature unless noted by an asterisk (*)

Consolidation and Updating of Alcohol Forms Notice

Bonds

Form Description
364 Wine and Liquor Bond
365-1 Beer Bond
365-2 Beer Bond Non-Resident or Resident Dealer
366 Wine Bond
379 Direct Wine Shipper Bond

Applications

Licenses

Form Description
367 Application for Manufacturer's and Wholesaler's Licenses
367-1 Application for Change in License Location
367-2 Application for an Additional License Location
367-3 Occupation Record and Financial Statement of Individual License Applicant
368 Application for Renewal of Alcoholic Beverages License
369 Application for Class E, F, or G License
369-1 Application for Class C Special License
371 Application for a Statewide Caterer's License
371-2 Statewide Caterer's License Catered Event Certificate and Notice

Checklists

Form Description
335-1 Checklist for Manufacturer and Wholesaler*
  Checklist for Water Vessel*
  Checklist for Statewide Caterer*
  Checklist for Direct Wine Shipper*
  Checklist for Nonresident Winery*
  Checklist for Nonresident Distillery*
326* Checklist for Resident Dealer or Nonresident Dealer: Wine and Distilled Spirits*
327* Checklist for Resident Dealer or Nonresident Dealer: Beer*
348 Checklist for Beer Nonresident Brewery Permit

Permits

Form Description
328
General Permit Application
329 Application for Bulk Transfer Permit
354 Retail Off-Site Permit Application
355 Non-Profit Festival Permit Application
370-5 Solicitor's Permit Application
381 Direct Wine Shipper's Permit Application
383 Common Carrier Permit Application for Direct Wine Shipment
384 Application for an Off-Site Permit
385 Application for a Brewery Special Event Permit
386 Intent to Participate in an Off-Site Event Form
753 Alcohol Awareness Permit Application
010-1 Order for Additional Vehicle Identification Cards
10-6 Application for Fuel-Alcohol Permit
10-7 Application for National Family Beer and/or Wine Exhibition Permit 
10-9 Charity Wine Auction Permit Application
20-3A Application for a Private Bulk Sale Permit

Tax Returns and Reports

Beer

Form Description
330 Beer Franchise Form
324 Resident/Nonresident Dealer Beer Tax Return
376 Brewery Tax Return
389 Claim for Refund of Tax on Beer Delivered and Consumed on Federal Reservations
24 Nonresident Winery, Distillery and Brewery Tax Return
24-1 Monthly Report of Deliveries to Maryland Retailers
30 Schedule of Beer Acquisitions/Dispositions
037 Wholesaler's Monthly Beer Report
037-2 Recapitulation of Beer Deliveries in Gallons To Retailers By Political Subdivision
40 Request For Maryland Release of Foreign Beer
751 Keg Registration Booklet Order Form

Wine

Form Description
315 Direct Wine Shipper Return
315-1 Direct Wine Shipper Return
363 Common Carrier Direct Wine Shipment Report

Beer and Wine

Form Description
532 Family Beer and Wine Facility Permit Report*
532-1 Family Beer and Wine Facility Detail Report*
532-2 National Family Beer and/or Wine Exhibition Return*
533-1 Charity Wine Auction Permit Holder Return*

Wine and Distilled Spirits

Form Description
34 Manufacturers and Wholesalers of Distilled Spirits and Wine
34-5 Recapitulation of Wine & Distilled Spirits Deliveries in Gallons to Retailers by Political Subdivision
34-10 Report of Wine and Distilled Spirits Samples

Beer, Wine and Distilled Spirits

Form Description
317 Monthly Return of Alcoholic Beverage Sales in Maryland by Railroads Steamboats and Airplanes Operating Within the Boundaries or Waters of the State of Maryland

Fuel

Form Description
022 Report of Production of Alcohol for Fuel Use

Public Storage

Form Description
27 Alcoholic Beverages Public Storage Report
27-1 Storage Report of Beer, Wine, and Distilled Spirits

Miscellaneous

Form Description
ATT-001-1 Claim for Refund
19 Monthly Report of Retail License Activity
19-3 Monthly Report of Violations/Suspensions/Revocations
66 Annual License and Revenue Report
304 Schedule of Planned Promotional Activities
301 Wine and Distilled Spirits Wholesaler "Brand Supplier" Report

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

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.

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:

  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:

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.

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 Petroleum Transporter Report - Movement of Petroleum Products
776 Annual Special Fuel User Worksheet
776-1 Special Fuel User Worksheet
776-2 Dealer/Seller Worksheet
779 CPI/SUTE Inventory - Tax Adjustment
779 Archive Inventory- Tax Adjustment Form Archives
771 (replaces MFT-015) Special Fuel User Schedule of Receipts
772 (replaces MFT-016) Special Fuel User 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
768A (replaces MFT-048) Aviation Gas/Jet Fuel Schedule of Receipts
768D (replaces MFT-048) Dealer Gasoline Schedule of Receipts
768S (replaces MFT-048) Seller Special Fuel Schedule of Receipts
769A (replaces MFT-049) Aviation Gas/Jet Fuel Schedule of Disbursements
769D (replaces MFT-049) Dealer Gasoline Schedule of Disbursements
769S (replaces MFT-049) Seller Special Fuel Schedule of Disbursements
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

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 using b-File (select the "File Admissions and Amusement Tax Returns" option), 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.

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.

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

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.

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:

  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:

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 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

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.