marylan 2017 · 2017 instructions for filing fiduciary income tax returns for calendar year or any...

Peter Franchot, Comptroller

MARYLAND

2017Instructions for filing fiduciary income tax returns

for calendar year or any other tax year or period beginning in 2017

Instruction Page 1. WHO MUST FILE? . . . . . . . . . . .1

2. USE OF FEDERAL RETURN . . . . .1

3. NAME, ADDRESS AND OTHER INFORMATION . . . . . . . . . . . . .1

4. TYPE OF ENTITY . . . . . . . . . . .1

5. DECEDENT’S ESTATE INFORMATION . . . . . . . . . . . . .2

6. RESIDENT STATUS . . . . . . . . . .2

7. MARYLAND MODIFICATIONS . . . . . . . . . . .2

8. NONRESIDENT BENEFICIARY DEDUCTION . . . . . . . . . . . . . .4

9. INCOME . . . . . . . . . . . . . . . . .5

10. EXEMPTION . . . . . . . . . . . . . . .5

11. FIGURE YOUR MARYLAND TAXABLE INCOME . . . . . . . . . .5

12. MARYLAND TAX . . . . . . . . . . . .5

13. INSTRUCTIONS FOR MARYLAND FORM 504NR . . . . .5

14. SPECIAL NONRESIDENT TAX . . .6

15. LOCAL INCOME TAX . . . . . . . . .6

16. TOTAL MARYLAND TAX, LOCAL TAX AND CONTRIBUTIONS . . . . . . . . . . .6

17. TAXES PAID AND CREDITS . . . .7

18. OVERPAYMENT OR BALANCE DUE . . . . . . . . . . . . .7

19. TELEPHONE NUMBER, CODE NUMBER, SIGNATURES AND ATTACHMENTS . . . . . . . . . . . .8

20. MAILING YOUR RETURN . . . . . .8

21. PAYMENT INSTRUCTIONS . . . . .8

22. DUE DATE . . . . . . . . . . . . . . . .8

23. EXTENSION OF TIME TO FILE. . . . . . . . . . . . . . . . . .8

24. FISCAL YEAR . . . . . . . . . . . . . .8

25. AMENDED RETURNS . . . . . . . . .8

26. SPECIAL INSTRUCTIONS FOR BANKRUPTCY ESTATES . . . . . . . . . . . . . . . . .9

27. QUALIFIED FUNERAL TRUST . . . . . . . . . . . . . . . . . .9

28. PRIVACY ACT INFORMATION . . . . . . . . . . . . .9

Read this before filling out your forms!

• Thetopstateincometaxrateforresidentfiduciariesis5.75percentfortaxyear2017.Fornonresidentfiduciariesthereisanadditionalincometaxrateof 1.75 percent.

• Form504NRisarequiredattachmentfornonresidentfiduciarieswhohaveanymodificationstothefederalincome,aswellastoallowanonresidentfiduciary to adjust the Maryland tax based upon non-Maryland incomereceived.SeeinstructionsrelatingtoForm504NR.

• Nonresidentfiduciarymembersofapass-throughentitywhohavehadtaxpaidforthemmayclaimthecreditonForm504.

• FiduciariesrequiredtofilefederalForm990-TarerequiredtofileandpayincometaxtoMarylandontheirunrelatedbusinessincomeattributabletoMarylandsources.

• A contribution can be made to four programs on your return: TheChesapeakeBayandEndangeredSpeciesTrust Fund, theDevelopmentalDisabilitiesServicesandSupportFund,theMarylandCancerFundandtheFairCampaignFinancingFund.

• Residentfiduciariesmust includeanadditionfortheamountof incomeofanElectingSmallBusinessTrust(ESBT)thatissubjecttothespecialtaxingrulesunderInternalRevenueCodeSection641(c).NonresidentfiduciariesmustincludethisincomeasanadditiontotheextenttheESBTincomeisallocabletoMaryland.

WHAT'S NEW FOR 2017

• TheComptrollerofMaryland’swebsitehasmovedtowww.marylandtaxes.gov

• TheScheduleAisnowdetachedfromForm504andrenamedForm504ScheduleA.Thisdetachmentwasdonetohelpusprocesspaper-filedtaxforms faster.

• SenateBill36,Actsof2017,passedbytheMarylandGeneralAssembly,givestheComptrollerofMarylandauthoritytograntataxpayerawaiverfromtherequirementtofileforcertaintaxcredit(s)byelectronicmeans.Inordertorequestawaiver,ataxpayermustcompleteForm500CRW“WaiverRequestforElectronicFilingofForm500CR”thatestablishesreasonablecausefornotfilingtheclaimforcreditbyelectronicmeansorthatthereisnofeasiblemeansoffilingtheclaimbyelectronicmeanswithoutcreatinganunduehardship.Form 500CRW must be submitted with the paper Form 500CR in order for the paper Form 500CR to be accepted for processing.

• NewBusinessTaxCredits:Therearethreenewbusinesstaxcreditsavailable.SeeInstructionstoForm504CRavailableatwww.marylandtaxes.gov.

• Interestisdueattherateof11.5%annuallyor.9583%permonthforanymonthorpartofamonththatataxispaidaftertheoriginalduedateofthe2017returnbutbeforeJanuary1,2019.

FORMS

By phone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410-260-7951Placeyourorderandwewillmailtheforms.

Internet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .www.marylandtaxes.govTaxforms,instructions,publicationsande-mailaccesstotaxpayerassistance.

FREE STATE TAX ASSISTANCE

By phone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1-800-MDTAXESfrom Central Maryland . . . . . . . . . . . . . . . . . . . . . . . . . . 410-260-7980February1-April17,2018,Monday-Friday,8:30a.m.-7:00p.m.

Email . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [email protected].

Use blue or black ink when completing your forms and checks. To avoid delays in the processing of your return: do not print returns on colored paper; do not write on, staple, or punch holes in the barcode.

i

MARYLANDFORM

504FIDUCIARY TAX RETURN INSTRUCTIONS

2017

1

Purpose of FormMarylandfollowsfederal incometaxtreatmentforfiduciariesoftrusts and estates. Generally, under federal income tax rules,any income distributed by the fiduciary of the trust or estateduringthetaxyearisnottaxabletothetrustorestate.Instead,thatincomeistaxabletothebeneficiary.Anyincomenotdistrib-utedorpartiallydistributedbythefiduciaryofthetrustorestateduringthetaxyearistaxabletothefiduciary.FiduciaryIncomeTaxReturn,MarylandForm504, isused to reportandpay theMaryland income taxon the income taxable to the fiduciaryofthetrustorestate.Maryland taxes theportionof anElectingSmallBusinessTrust(ESBT), that consists of stock in one ormore S corporations,thatissubjecttospecialtaxingrulesonthefederalForm1041.SeeInstructions4and10,aswellasAdministrativeRelease16for more information. Due DateYourreturnisduebyApril15,2018.Ifyouareafiscalyeartax-payer,seeInstruction24.IftheduedatefallsonaSaturday,Sundayorlegalholiday,thereturnmustbefiledbythenextbusinessday.Completing the returnYoumustwrite legiblyusingblueorblack inkwhencompletingyourreturn.DO NOTusepencilorredink.Submittheoriginalform,notaphotocopy.Ifnoentryisneededforaspecific line,leaveblank.Donotenterwordssuchas“none”or“zero”anddonot draw a line to indicate no entry. Failure to follow theseinstructionsmaydelaytheprocessingofyourreturn.Youmay round off all cents to the nearestwhole dollar. Fiftycents and above should be rounded to the next higher dollar.Statecalculationsareroundedtothenearestpenny.PenaltiesThereareseverepenaltiesforfailingtofileataxreturn,failingtopayany taxwhendue, filinga falseor fraudulent returnormakingafalsecertification.Thepenaltiesincludecriminalfines,imprisonmentandapenaltyonyourtaxes.Inaddition,interestischargedonamountsnotpaidwhendue.Tocollectunpaidtaxes,theComptrollerisdirectedtoenterliensagainstthesalary,wagesorpropertyofdelinquenttaxpayers.Substitute formsYoumay file yourMaryland income tax return on a computer-prepared or computer-generated substitute form provided theform is approved in advance by the Revenue AdministrationDivision.Thefactthatasoftwarepackageisavailableforretailpurchasedoesnotguaranteethatithasbeenapprovedforuse.Foradditional informationortoseealistofApprovedSoftwareVendorsforMarylandSubstituteTaxForms,gotoourWebsiteat www.marylandtaxes.gov.

1 Who must file Form 504

AfiduciarymustfileaMarylandfiduciarytaxreturn(Form504)ifthefiduciary: 1.Isrequiredtofileafederalfiduciaryincometaxreturnoris

exempt from tax under Sections 408(e)(1) or 501 of theInternalRevenueCode(IRC),but isrequiredtofilefederalForm 990-T to report unrelated business taxable income,and

2.HasMarylandtaxableincome.Form 504 is used by both resident and nonresident fidu-ciaries. Who is a fiduciary?“Fiduciary”meansanypersonbywhomthelegaltitletorealorpersonalpropertyisheldfortheuseandbenefitofanotherand

includesatrusteeofatrustandapersonalrepresentativeofanestate.Although youmay be required to file a federal income taxreturn,youarenotrequiredtofiletheMarylandfiduciaryreturnifyouare: 1.Anagentholdingcustodyorpossessionofpropertyowned

byyourprincipal;or, 2.Aguardian.Instead,filetheapplicableincometaxreturnoftheprincipalor,inthecaseofguardian,thereturnoftheminorordisabledper-son.Who is a resident fiduciary?Apersonal representativeofanestate is considereda residentfiduciaryifthedecedentwasdomiciledinMarylandonthedateof the decedent’s death.Fiduciaries other than personal representatives are consideredresidentsofMarylandif: 1.The trustwas created by thewill of a decedentwhowas

domiciledinMarylandonthedateofdeath; 2.The trust consists of property transferred by thewill of a

decedent whowas domiciled in Maryland on the date ofdeath;

3.Thecreatororgrantorof the trust isa current residentofMaryland;or,

4.ThetrustisprincipallyadministeredinMaryland.A resident fiduciary is taxable on all its income fromwhateversourcederived.Who is a nonresident fiduciary?Anonresidentfiduciaryisafiduciarywhoisnot includedintheabove definition of a resident fiduciary. See AdministrativeRelease16atwww.marylandtaxes.gov.Anonresident fiduciary is taxableonlyon incomefromsourceswithin Maryland. See Instruction 7, Form 504 Schedule A -Fiduciary'sShareofMarylandModifications,andcompleteForms504 and 504NR.

2 Use of federal return

Youwill need information from your federal fiduciary return tocompleteyourMarylandreturn.Therefore,completeyourfeder-al fiduciary return before you continue beyond this point.Maryland law requires that you start with the federal taxableincome reported on your federal fiduciary return. All itemsreported on your Maryland return are subject to verification,audit,andrevisionbytheComptroller’sOffice.

3 Name, Address and Other Information

Print or type the required information in thedesignatedareas.EntertheFederalEmployerIdentificationNumber(FEIN)oftheestateortrustinthespaceprovided.

4 Type of entity

Check thebox(es)on the return corresponding toyour federalreturn.Thetypesofentitiesaredescribedbelow:Decedent’s EstateAnestateofadeceasedpersonisataxableentityseparatefromthedecedent.Itgenerallycontinuestoexistuntilthefinaldistri-butionoftheassetsoftheestateismadetotheheirsandotherbeneficiaries.Theincomeearnedfromthepropertyoftheestateduring the period of administration or settlement must beaccountedforandreportedbytheestate.

Simple TrustAtrustmayqualifyasasimpletrustif: 1.Thetrust instrumentrequiresthatall incomemustbedis-

tributedcurrently; 2.Thetrustinstrumentdoesnotprovidethatanyamountsare

to be paid, permanently set aside, or used for charitablepurposes;and

3.Thetrustdoesnotdistributeamountsallocatedtothecor-pusofthetrust.

Becausethe income isdistributedeachyear, thefiduciarymaybe required to file a fiduciary return, but there is no taxableincome. A fiduciary is required to file a fiduciary return if thetrust isamemberofapass-throughentity (PTE)andnonresi-dentPTEtaxwaspaidonitsbehalf.Complex TrustIfsomeornoneoftheincomeisdistributed,thetrustiscalledacomplextrust.Becausethetrustisretainingallorpartoftheincome,thefidu-ciarymust file a fiduciary tax return to determine the taxableincomefromwhichtodevelopbothStateandlocaltaxdue.Grantor TrustIncomeearnedbyagrantortrustistaxabletothegrantor,notthe beneficiary, if the grantor keeps certain control over thetrust.Thisruleappliesiftheproperty(orincomefromtheprop-erty)put into thetrustwillormayrevert(bereturned)to thegrantor or the grantor’s spouse. The grantor is the onewhotransferredpropertytothetrust.Generally,a trust isagrantor trust if thegrantorhasa rever-sionary interest valued (on thedate of transfer) atmore than5%ofthevalueofthetransferredproperty.Bankruptcy EstateThebankruptcy trusteeordebtor-in-possessionmust file Form504 for theestateofan individual involved inbankruptcypro-ceedingsunderChapter7or11ofTitle11oftheUnitedStatesCode,iftheestatewasrequiredtofilefederalForm1041.SeeInstruction26.Qualified Funeral TrustMarylandrecognizesandfollowsfederallawinthetreatmentofqualifiedfuneraltrusts.Marylandacceptsthefilingofcompositereturnsforsuchtrusts.Inmost, if not all, cases, the income of each individual trustaccountdoesnotexceed$1,000.Therefore,theapplicablestatetaxrate is2%,andtheapplicable localtaxrate istherateforthesitusofthefiduciaryfilingthecompositereturn.Forexam-ple,ifthefuneralhomeislocatedinBaltimoreCounty,thenthelocalrateforBaltimoreCountywouldapplytoeachtrustinclud-edinthecompositereturn.SeeInstruction27.Electing Small Business Trust (ESBT)Electing Small Business Trust (ESBT) is a trust that computestaxon theS-portionof incomeonaseparate federal schedulepursuanttoIRC641(c), insteadof includingthis incomeinthetrust's federaladjustedgross income.ThisS-portionof incomeisanadditionmodification.SeeInstruction10.OtherCheckbox8ifyouarethefiduciaryfilingforoneofthefollow-ingentities: • Pooled Income Fund Apooledincomefundisasplit-interesttrustwitharemain-

der interest for a public charity and a life income interestretainedbythedonororforanotherperson.Thepropertyisheldinapoolwithotherpooledincomefundpropertyanddoesnotincludeanytax-exemptsecurities.Theincomefora retained life interest is figured using the yearly rate of

returnearnedbythetrust. • Qualified Disabilities Trust Fund A trust created solely for an individual under 65 years of

agewhoisdisabled. • Alaskan Native Settlement Trust AsettlementtrustcreatedwithinthemeaningoftheAlaska

NativeClaimsSettlementAct. • Tax-Exempt Trust with Unrelated Business Taxable

Income required to file federal Form 990-T Ifthefiduciariesforthefollowingentitytypesarerequired

tofilefederalForm990-T,theyarerequiredtofileandpayincometaxtoMarylandontheirunrelatedbusinesstaxableincomeattributabletoMarylandsources:

°Tax-exemptcharitabletrusts °IndividualRetirementAccounts(IRAs) °SimplifiedEmployeePensions(SEPs) °SimpleRetirementAccounts(SIMPLE) ° Roth IRAs °CoverdellEducationSavingsAccounts(ESAs) °ArcherMedicalSavingsAccounts °Qualifiedtuitionprograms(Section529Plans) °HealthSavingsAccounts(HSAs)

5 Decedent’s estate information

If the fiduciaryreturn is foradecedent’sestate,enter the fol-lowing in the appropriate sections for Date of death, Domicilestate of decedent, and Decedent’s Social Security Number.Checktheboxifthisisthefinalreturn.Ifthereturnisnotforacalendaryear,enterthefiscalyear’sbeginningandendingdatesat the top of the form.

6 Resident status

Readtheinstructionsdescribingwhoisaresidentfiduciaryandthenchecktheappropriatebox.Ifthereturnisforaresidentfiduciary,providetheentity’ssub-divisioncode,county,andcity,townortaxingarea.Ifyouareapersonalrepresentativeofanestateenterthecoun-ty (orBaltimoreCity) inwhich thedecedentwasdomiciledonthe decedent’s date of death. Also complete the decedent’sestate information.If you are a fiduciary, other than a personal representative,enterthecounty(orBaltimoreCity)inwhichthetrustisprinci-pallyadministered.IfthetrustisnotprincipallyadministeredinMaryland,enterthecounty(orBaltimoreCity)inwhichthedecedentwasdomiciledifthetrustwascreatedbythewillofthedecedentorthetrustconsistsofpropertytransferredbythewillofthedecedent.If the trust isnotprincipally administered inMarylandbut thecreatororgrantorofthetrustisacurrentresidentofMaryland,enter the county (or Baltimore City) in which the creator orgrantor resides. See List 6A of incorporated cities, towns andtaxing areas on the next page to determine the subdivisioncode.

7 Form 504 Schedule A - Fiduciary's Share Of Maryland Modifications

CompleteForm504ScheduleA-Fiduciary'sShareofMarylandModifications before you begin to complete Form 504 as theinformationcontainedon thisschedule isused to fill incertainlinesonpage1ofthereturn.

2

MARYLANDFORM


2017

3

Fiduciary’s Maryland modifications. Certain itemsmust beadded to or subtracted from federal taxable income to deter-mine theMarylandadjustedgross incomeofa fiduciary.Someof these items are passed on to the beneficiaries on theirMarylandSchedulesK-1(504).Form504ScheduleAisusedtodeterminetheproperretentionand/orallocationoftheseitems.If the fiduciary distributes all of the income for the tax year,then the fiduciary is not required to complete lines 1 through10gofForm504ScheduleA.Ifthefiduciarymakesnodistribu-tionof income(i.e. retains100%),complete lines1 through8ofForm504ScheduleA,andenter theamount from line8ofForm504ScheduleAon line5of page1of Form504. If thefiduciarymakes a partial distribution of incomeduring the taxyear, complete lines 1 through 8 of Form 504 Schedule A, aswell as either lines9a through9dor10a through10g. Entertheamountfromline9dor10fofForm504ScheduleAonline5ofpage1ofForm504.Note: AfiduciarymaynotdistributetoanybeneficiaryanypartoftheS-portionofincomeofanESBT.

WiththeexceptionoftheS-portionofincomeofanESBT,fidu-ciariesgenerallyarepermittedthoseadditionsandsubtractionsallowedindividuals.Lines 1 through 8 of Form 504 Schedule AFor resident fiduciaries, the addition and subtractionmodifica-tions to income provided in Form 502 instruction booklet forresidentindividualsapply.Fornonresidentfiduciaries,theaddi-tion and subtractionmodifications to income provided in theNonresident Income Tax Return Instructions apply. For a non-residentfiduciary:• Any income derived from real property or tangible personalpropertylocatedinMaryland;

• Incomederivedfromabusinesswhollyorpartiallycarriedonin Maryland and in which the trust or estate is a partner,member, or shareholder of the pass-through entity (a busi-ness entity taxable at the federal level as partnership or Scorporation);

• Incomefromanoccupation,professionortradewhollyorpar-tiallycarriedoninMaryland;and

MARYLANDFORM


2017

LIST OF INCORPORATED CITIES, TOWNS AND TAXINg AREAS IN MARYLAND (6A)

ALLEGANY COUNTY . . . . . . . . . 0100TownofBarton . . . . . . .0101BelAir . . . . . . . . . . . . .0112BowlingGreen . . . . . . .0115Cresaptown . . . . . . . . .0108CityofCumberland . . . .0102Ellerslie . . . . . . . . . . . .0113CityofFrostburg . . . . . .0103LaVale . . . . . . . . . . . . .0110TownofLonaconing. . . .0104TownofLuke . . . . . . . .0105McCoole . . . . . . . . . . . .0114TownofMidland . . . . . .0106Mt.Savage . . . . . . . . . .0111Potomac Park . . . . . . . .0109TownofWesternport . . .0107ANNE ARUNDEL COUNTY . . . . . . . . . 0200CityofAnnapolis . . . . . .0201TownofHighland Beach . . . . . . . . . . . .0203BALTIMORE COUNTY . . . . . . . . . 0300(Noincorporatedcitiesortowns)

BALTIMORE CITY . . . . . . . . . . . . 0400

CALVERT COUNTY . . . . . . . . . 0500TownofChesapeake Beach . . . . . . . . . . . .0501TownofNorthBeach . . .0502CAROLINE COUNTY . . . . . . . . . 0600TownofDenton. . . . . . .0602TownofFederalsburg . .0603TownofGoldsboro . . . .0604TownofGreensboro . . .0605TownofHenderson . . . .0611TownofHillsboro. . . . . .0606TownofMarydel . . . . . .0607TownofPreston . . . . . .0608TownofRidgely. . . . . . .0609TownofTempleville . . . .0610CARROLL COUNTY . . . . . . . . . 0700TownofHampstead . . .0701TownofManchester . . .0702TownofMt.Airy . . . . . .0703TownofNewWindsor . .0704

TownofSykesville. . . . .0705CityofTaneytown . . . . .0706TownofUnionBridge . .0707City of Westminster. . . .0709CECIL COUNTY . . . . . . . . . 0800TownofCecilton . . . . . .0801TownofCharlestown . . .0802TownofChesapeake City. . . . . . . . . . . . . .0803TownofElkton . . . . . . .0804TownofNorthEast . . . .0805TownofPerryville . . . . .0806TownofPortDeposit . . .0807TownofRisingSun . . . .0808CHARLES COUNTY . . . . . . . . . 0900TownofIndianHead . . .0901TownofLaPlata . . . . . .0902VillageofPortTobacco. .0903DORCHESTER COUNTY . . . . . . . . . 1000TownofBrookview . . . .1008CityofCambridge . . . . .1001TownofChurchCreek . .1002TownofEastNew Market. . . . . . . . . . . .1003TownofEldorado . . . . .1007TownofGalestown . . . .1009TownofHurlock . . . . . .1004TownofSecretary . . . . .1005TownofVienna . . . . . . .1006FREDERICK COUNTY . . . . . . . . . 1100CityofBrunswick . . . . .1101TownofBurkittsville . . .1102TownofEmmitsburg . . .1103City of Frederick . . . . . .1104TownofMiddletown. . . .1106TownofMt.Airy . . . . . .1114TownofMyersville. . . . .1107TownofNewMarket . . .1108VillageofRosemont . . .1113TownofThurmont. . . . .1110TownofWalkersville . . .1111TownofWoodsboro. . . .1112GARRETT COUNTY . . . . . . . . . 1200TownofAccident. . . . . .1201TownofDeerPark. . . . .1203TownofFriendsville. . . .1204

TownofGrantsville . . . .1205TownofKitzmiller . . . . .1206TownofLochLynn Heights . . . . . . . . . . .1207TownofMountain Lake Park . . . . . . . . .1208TownofOakland . . . . . .1209HARFORD COUNTY . . . . . . . . . 1300CityofAberdeen . . . . . .1301TownofBelAir . . . . . . .1302CityofHavrede Grace . . . . . . . . . . . .1303

HOWARD COUNTY . . . . . . . . . 1400(Noincorporatedcitiesortowns)

KENT COUNTY . . . . . . . . . 1500TownofBetterton . . . . .1501TownofChestertown. . .1502TownofGalena . . . . . . .1503TownofMillington . . . . .1504TownofRockHall . . . . .1505MONTGOMERY COUNTY . . . . . . . . . 1600TownofBarnesville . . . .1601TownofBrookeville . . . .1602TownofChevyChase . .1615VillageofChevy Chase, Sec. 3 . . . . . .1614VillageofChevy Chase, Sec. 5 . . . . . .1616TownofChevy ChaseView . . . . . . . .1617TownofChevyChase Village. . . . . . . . . . . .1613VillageofDrummond . .1623VillageofFriendship Heights . . . . . . . . . . .1621CityofGaithersburg . . .1603TownofGarrettPark . . .1604TownofGlenEcho. . . . .1605TownofKensington. . . .1606TownofLaytonsville . . .1607VillageofMartin’s Additions . . . . . . . . . .1622VillageofNorth ChevyChase . . . . . . .1618TownofOakmont . . . . .1619TownofPoolesville . . . .1608

CityofRockville . . . . . .1609TownofSomerset . . . . .1610 City of Takoma Park . . .1611TownofWashington Grove . . . . . . . . . . . .1612PRINCE gEORgE’S COUNTY . . . . . . . . . 1700TownofBerwyn Heights . . . . . . . . . . .1701TownofBladensburg. . .1702CityofBowie . . . . . . . .1704TownofBrentwood . . . .1705TownofCapitol Heights . . . . . . . . . . .1706TownofCheverly . . . . .1707CityofCollegePark . . . .1725TownofColmarManor. .1708TownofCottageCity . . .1709CityofDistrictHeights. .1710TownofEagleHarbor . .1711TownofEdmonston. . . .1712TownofFairmount Heights . . . . . . . . . . .1713TownofForest Heights . . . . . . . . . . .1728CityofGlenarden . . . . .1730CityofGreenbelt. . . . . .1714CityofHyattsville . . . . .1715TownofLandover Hills. . . . . . . . . . . . . .1726CityofLaurel . . . . . . . .1716TownofMorningside . . .1727City of Mt. Rainier . . . . .1717CityofNewCarrollton . .1729TownofNorth Brentwood. . . . . . . . .1718TownofRiverdale Park . . . . . . . . . . . . .1720CityofSeatPleasant . . .1721TownofUniversity Park . . . . . . . . . . . . .1723TownofUpper Marlboro . . . . . . . . . .1724QUEEN ANNE’S COUNTY . . . . . . . . . 1800TownofBarclay . . . . . .1805TownofCentreville . . . .1801TownofChurchHill . . . .1802TownofMillington . . . . .1808TownofQueenAnne . . .1807TownofQueenstown. . .1803

TownofSudlersville. . . .1804TownofTempleville . . . .1806ST. MARY’S COUNTY . . . . . . . . . 1900TownofLeonardtown . .1902SOMERSET COUNTY . . . . . . . . . 2000TownofCrisfield . . . . . .2001TownofPrincessAnne. .2002TALBOT COUNTY . . . . . . . . . 2100TownofEaston . . . . . . .2101TownofOxford . . . . . . .2102TownofQueenAnne . . .2105TownofSt.Michael’s . . .2103TownofTrappe . . . . . . .2104WASHINGTON COUNTY . . . . . . . . . 2200TownofBoonsboro . . . .2201Corporation of Clearspring . . . . . . . .2202TownofFunkstown . . . .2203CityofHagerstown . . . .2204TownofHancock. . . . . .2205Corporation of Keedysville . . . . . . . .2206TownofSharpsburg . . .2207TownofSmithsburg . . .2208TownofWilliamsport . . .2209WICOMICO COUNTY . . . . . . . . . 2300TownofDelmar. . . . . . .2301CityofFruitland . . . . . .2308TownofHebron. . . . . . .2302TownofMardela Springs . . . . . . . . . . .2303TownofPittsville . . . . . .2307CityofSalisbury . . . . . .2304TownofSharptown . . . .2305TownofWillards . . . . . .2306WORCESTER COUNTY . . . . . . . . . 2400TownofBerlin. . . . . . . .2401TownofOceanCity . . . .2402City of Pocomoke City . .2403TownofSnowHill . . . . .2404

Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code Political Subdivision Code

• Income fromMarylandState Lotteryprizes orwinnings fromanyotherwageringistaxableinMaryland.Inaddition,anon-residentfiduciarycanonlyclaimlossesgeneratedinMaryland.

Addition Modifications includebutarenot limited to the fol-lowing:Interest on state and local obligations other than Maryland. Resident fiduciariesmust enter on line 1 the totalamount of interest received (less related expenses) on obliga-tions of any state or political subdivision thereof (except theStateofMarylandanditspoliticalsubdivisions).Income taxes deducted on federal return. All fiduciariesmustenteron line2 the totalof income taxes imposedby theState ofMaryland, any political subdivision thereof, any otherstate or subdivision of any other state, or the District ofColumbiatotheextentincludedonline11ofthefederalform.Other additions.Includeonline3ofForm504ScheduleAanyotherMarylandadditionsthatmustbereported.Attachastate-mentexplainingtheadditionsthatare includedonthis line.DonotincludeincomefromanElectingSmallBusinessTrust(ESBT)asanadditiononForm504ScheduleA.Capital losses from sale of certain trust property. For a res-identfiduciary,includeonline3anycapitallossderivedfromthesale or other disposition of intangible personal property that isheld in trust, if the proceeds are added to the principal of thetrust,andifalltheremaindermeninbeingarenonresidentsdur-ing the entire tax year or corporations not doing business inMaryland.Non-Maryland loss.Foranonresidentfiduciary,includeonline3ofForm504ScheduleAnetnon-Marylandloss.Subtraction Modifications include but are not limited to thefollowing:Income from U.S. government obligations.Enteron line5of Form504ScheduleA interest fromU.S.SavingsBondsandotherU.S.obligations.Capitalgains fromthesaleorexchangeof U.S. obligations should be included aswell. Dividends frommutualfundsthat invest inU.S.Governmentobligationsshouldalsobeincludedonthisline;however,onlythatportionofdivi-dendsattributabletointerestfromU.S.Governmentobligationsmay be subtracted. You cannot subtract income fromGovernment National Mortgage Association securities. SeeAdministrativeRelease10and13.Other subtractions.Includeonline6ofForm504ScheduleAanyotherMarylandsubtractionsthatmaybeclaimed.Attachastatementexplaining the subtractions that are includedon thisline.NOTE:Non-Marylandsourceincomeincludedinthefederaltax-able income of a fiduciary is not a subtractionmodification onForm 504. For a nonresident fiduciary, non-Maryland sourceincomeisexcludedfromtheMarylandtaxableincomecalculationonForm504NR.SeeInstruction13.Fiduciary’s share of net Maryland modificationsOnly the fiduciary’s allocable portion of theMarylandmodifica-tionsshouldbeused.Complete lines1through8,and lines9athrough9dorlines10athrough10gtodeterminethisamount.Note:YoumaychooseeitherMethod1or2–youmaynotusebothmethods.Method 1, (Formula Method). Line9a.Enterthefederaldis-tributablenetincome(DNI)fromfederalForm1041.Line9b.Enter the fiduciary’s shareofDNI (thatportionof theDNIthatwasnotdeductedordistributedtothebeneficiaries).Line9c.Dividethefiduciary’sshareoftheDNI(line9b)bytheDNI(line9a)todeterminethefiduciary’spercentageoftheDNIandentertheresultonline9c.Line9d.Multiply the fiduciary’s percentageofDNI (line9c)by

thenetMarylandmodificationonline8ofForm504ScheduleAtocompute the fiduciary’sshareofnetMarylandmodifications.Entertheresultonline9dandonForm504,line5onpage1.Method 2, (Alternative Method). Lines10athrough10eallo-cate the net Marylandmodifications on line 8 of Form 504ScheduleAtothebeneficiariesinaccordancewiththeallocationof income to the beneficiaries. If the estate or trust hasmorethanfour(4)beneficiaries,attachanadditionalsheetprovidingtheadditionalbeneficiaries’allocations;thetotalfromthealloca-tionsontheattachedsheetisenteredonline10e.Line10f.EnterthenetMarylandmodificationsonline8ofForm504ScheduleAallocatedtothefiduciary.Line10g.Enterthetotalfromlines10athrough10f,Column(C)online10g,thistotalmustequalthenetMarylandmodificationsreportedonline8ofForm504ScheduleA.

8 Nonresident beneficiary deduction

Nonresident individuals who have intangible income fromsourceswithinMarylandarenotsubjecttotaxonsuchincomeinMaryland.Therearesomefiduciariesthataccumulateintangibleincome in the trust to be distributed later to nonresidentbeneficiaries. Because this income is not taxable to anonresident, there is a provision that permits the fiduciary tosubtractintangibleincomeaccumulatedforlaterdistributiontoanonresidentbeneficiary.A fiduciary with a nonresident beneficiary may enter suchincomeonline11ofForm504ScheduleA,totheextentinclud-edinthefederaltaxableincomeofthefiduciary,iftheincomeisderived from intangiblepersonalpropertyand if that income isheldintrustforthebenefitofandbeingaccumulatedforanon-residentindividualoracorporationthatisnotdoingbusinessinMaryland.Afiduciarywithanonresidentbeneficiarymayalsoenteronline11ofForm504ScheduleA,totheextentincludedinthefederaltaxable income of the resident fiduciary, capital gain incomederivedfromthesaleorotherdispositionofintangiblepersonalpropertyifthatincomeisheldintrust;iftheproceedsfromthatsaleorotherdispositionofthe intangiblepersonalpropertyareaddedto theprincipalof thetrust;and ifallof theremainder-menofthetrustinbeingarenonresidentsduringtheentiretaxyearorcorporationsnotdoingbusinessinMaryland.Theamountthatisincludedonline11ofForm504ScheduleAmustactuallybeforthebenefitofandattributableexclusivelytothenonresidentbeneficiaryorcorporationnotdoingbusinessinMaryland for which the nonresident beneficiary subtraction isbeing claimed. Also, the remaindermen forwhich the nonresi-dentbeneficiary subtraction isbeingclaimedcannotbeunbornor unascertained persons or personswith contingent interests.Inaddition,thenonresidentbeneficiarycannotpossessanintervivospowerofappointmentoversuchincome,norcanthefidu-ciarypossessadiscretionarypowertodistributesuchincomeofthetrusttohimselforherself,unlesssuchdiscretionarypowerislimitedtoascertainablestandardsasdefinedbySection2041(b)(1)(A)oftheInternalRevenueCode.Donotenteronline11ofForm504ScheduleAincomethathasbeendistributed.Line11 is tobeusedonlywhen incomefromintangible personal property is accumulated for a nonresidentbeneficiary. If line11 isnotzeroattachtoForm504acopyofthe federalForm1041andallschedulesrelatingtothetype(s)andsource(s)ofincomeincludedonline11.Also,attachasepa-ratedocumentlistingallbeneficiaries,theirdomiciliaryaddress-es and applicable tax identification numbers,whether they areincomebeneficiaries,remaindermenorboth,andtheamountofintangible incomeaccumulated foreachbeneficiary. Identifyallpersonswith a power of appointment over the trust property.SeeAdministrativeRelease16.

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Enteronline12ofForm504ScheduleA,expensesallocabletothis income. Subtract line 12 from line 11 to arrive at theamountofthenonresidentbeneficiarysubtractionandenterthisamounton line13ofForm504ScheduleA. Entertheamountfromline13ofForm504ScheduleAonline7ofForm504page1.

9 Income

Enter the figure for federal taxable income from your federalfiduciaryincometaxreturnonline1ofpage1ofForm504.Fora fiduciaryexempt fromtaxationunder IRCSections408(e)(1)or 501, enter on line 1 of Form 504 the fiduciary’s unrelatedbusinesstaxableincome(asdefinedunderIRCSection512.)AllitemsreportedontheMarylandreturnaresubjecttoverifica-tion,audit,andrevisionbytheComptroller’sOffice.

10 Exemption, Electing Small Business Income and Standard & Itemized Deduction

Online2ofForm504,entertheamountofexemptionthatwasclaimedonthefederalreturn.Enteronline3theamountofincomeoftheESBTthatconsistsofstockinoneormoreScorporationssubjecttothespecialtax-ingrulesunderIRCSection641(c).Thisistheportionofincomeuponwhich a taxwas calculated and carried to federal Form1041, Schedule G, and identified as attributable to Section641(c).Attach a schedule or statement to Maryland Form 504 showing computation of this income. Do not allocate or prorate this income.EnteronForm504,line4,thesumoflines1through3.AMarylandexemptionof$600 isallowed forapersonal repre-sentativefilingforadecedent’sestate(entitytype1).Afiducia-ryotherthanapersonalrepresentative(entitytypes2through8)maydeduct$200asanexemption.TheseMarylandexemp-tionsareclaimedonForm504,line9.The fiduciary is NOT allowed a standard deduction or itemizeddeductions.

11 Figure your Maryland net taxable income

For all fiduciaries, complete Form504 lines1 through10. Line10isyourMarylandnettaxableincome.Foranonresidentfidu-ciary,theMarylandnettaxableincomefromMarylandsourcesiscalculatedonForm504NR,line17e.

12 Maryland tax and nonrefundable tax credits

Compute the tax in accordancewith the 2017 FIDUCIARY TAXRATESCHEDULE(12A)andenterthetaxonline11.Nonresidentfiduciaries should read and refer to Instructions 7 and 13 forinformationonForm504NRbeforecontinuing;forForm504line11,entertheMarylandtaxfromForm504NR,line21.Ifthefiduciaryisaresidentandmustpayincometaxtoanotherstate, complete Form502CR, Part A and Part K and enter theresultonForm504,line14.NOTE: Youmust attach Form 502CR and a copy of the taxreturnfiledintheotherstateorlocality.Ifthisisnotattached,no credit will be allowed. If any credit is being claimed forPreservationandConservationEasementsonForm502CR,com-pleteForm502CR,PartsFandKandentertheresultonline14.Ifbothcreditsareapplicable,enterthesumonline14.Alsoenter thesumonanynonrefundableBusinessIncomeTaxCredits from Part BB of Form 504CR on line 15 of Form 504.Form504CRandanyrequiredcertificationmustbeattachedtoForm504ortherequestedcreditwillnotbeapproved.

2017 Fiduciary Tax Rate Schedule (12A)For taxpayers filing as Single,Married Filing Separately, or asDependentTaxpayers.ThisrateisalsousedfortaxpayersfilingasFiduciaries.

If theTaxable Net Income is: Maryland Tax is:Atleast: butnotover: $0 $1,000 2.00%oftaxablenetincome $1,000 $2,000 $20.00 plus 3.00%ofexcessover $1,000 $2,000 $3,000 $50.00 plus 4.00%ofexcessover $2,000 $3,000 $100,000 $90.00 plus 4.75%ofexcessover $3,000 $100,000 $125,000 $4,697.50 plus 5.00%ofexcessover$100,000 $125,000 $150,000 $5,947.50 plus 5.25%ofexcessover$125,000 $150,000 $250,000 $7,260.00 plus 5.50%ofexcessover$150,000 $250,000 -- $12,760.00 plus 5.75%ofexcessover$250,000

13 Instructions for Maryland Form 504NR

Maryland Fiduciary Nonresident Income Tax Calculation. Form504NR mustbefiledbyallnonresidentfiduciarieswhohave: 1.Anymodificationstotheirfederalincome,or, 2.Incomefromnon-Marylandsources.Form504NR isa requiredattachment toForm504 forallnon-residentfiduciariesmeetingtheabovecriteria.AlsoseetheTaxPreparer'sChecklistandinstructionsformoredetailsonPage3of Form 504NR.Part I – Reconciliation of Maryland and Federal Income (Loss)On Form504NR, complete lines 1 through 14 of the FederalIncome (Loss) column (ColumnA) using the figures fromyourfederal fiduciary income tax return. Column (A) of line 14 onForm504NRshouldequalthesumoflines1and2onForm504.EnterintheNon-Marylandsourcecolumns(ColumnsBandC)allincome or loss from non-Maryland sources. Enter in theMarylandsourcecolumns(ColumnsDandE)all incomeor lossfromMarylandsources.NOTE: The total Non-Maryland source income plus the totalMaryland source incomemust equal the total federal income(loss).The sum of Columns (B) through (E) must equal Column (A) on Line 14 on Form 504NR.Form 504NR, Line 15. Add the amounts of income (loss) inColumn(B),line14totheincome(loss)inColumn(C)toarriveatthetotalnon-Marylandsource income(loss).Then,calculatean income factor by dividing the total non-Maryland sourceincome(loss)bythefederalincome(loss);carriedtosixdecimalplaces.Thisfactorcannotexceed1(100%)andcannotbe lessthanzero(0%); ifgreaterthan1,enter1.000000; if lessthanzero(0),enter0.Part II – Calculation of Nonresident Maryland Income TaxForm 504NR, Line 16: Line 16a.Enterthefiduciary’sshareofthenetMarylandmodifi-

cationsfromForm504,line5.Line 16b.Multiplythefiduciary’sshareofthenetMarylandmod-

ifications(line16a)bytheincomefactoronline15toarrive at the netmodification amount attributable tonon-Marylandsources.Inthealternative,allocatethefiduciary’s share of the net Marylandmodificationsbased on the net applicable Marylandmodificationsattributabletonon-Marylandsources.

Line 16c.Thefiduciary’sshareofthenetMarylandmodificationsattributable to Maryland sources is the differencebetween 16a and 16b. Enter this difference on line16c.

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Line 16d.EntertheIncomefromESBTfromForm504,line3Line 16e.Enterthenon-MarylandESBTincomeincludedonline

16d(attachscheduleshowingcomputation).Line 16f. Net Maryland ESBT income. Subtract line 16e from

16d.Iflessthanzero,enterzero.Form 504NR, Line 17: Line 17a.Enter the fiduciary’s share of distributableMaryland

source incomeor loss from line14ColumnDon line17a.

Line 17b.Enterthefiduciary’sshareofnon-distributabletaxablenetincomefromMarylandsourcefromline14ColumnEonline17b.

Line 17c. Addlines16c,16f,17a,and17btoarriveatthefidu-ciary’sMarylandnettaxableincomebeforeexemptiondeductionandenteronline17c.

Line 17d.EntertheMarylandexemptionamountfromForm504,line9.

Line 17e. Subtractline17dfromline17c.Thisisthefiduciary’sMaryland net taxable income. Enter this amount online17e.

Form 504NR, Line 18.EnterthetaxablenetincomefromForm504,line10.

Form 504NR, Line 19.CalculatethetaxonthisamountusingTaxRateSchedule12AinInstruction12.Form 504NR, Line 20. Calculate the Maryland NonresidentFactorbydividing theamounton line17eby line18.Carry tosixdecimalplaces.Form 504NR, Line 21.Multiply line 20 by the tax shown online19toarriveattheMarylandtax.Alsoenterthistaxamountonline11ofForm504.Form 504NR, Line 22.Multiplythetaxablenetincomeonline17eby1.75%(0.0175)tocalculatetheSpecialNonresidenttax;alsoenterthistaxamountonline12ofForm504.Afteryouenterthetaxamounts fromForm504NRon lines11and12ofForm504,complete the remainderofForm504 fol-lowingtheinstructionsinthebooklet.

14 Special nonresident tax

NonresidentfiduciariesenteronForm504,line12,theamountfromForm504NR,line22.Residentfiduciariesshouldenter-0-online12ofForm504

15 Local income tax local credit

ThecountiesofMarylandandBaltimoreCityareempoweredtolevyalocalincometaxthatiscollectedbytheComptrollerwiththeState tax.Youmustuse the local taxrate ineffect for thecountythatyouenteredonthefrontpageoftheform.SeetheLOCAL TAX RATE CHART (15A) and LOCAL TAXWORKSHEET(15B).

IfthefiduciaryisaresidentandcompletedForm502CR,PartAbecauseitpaidincometaxtoanotherstateorlocalityandcreditfortheMarylandlocaltaxexists,entertheresultfromPartLofForm502CRonForm504,line19.

2017 LOCAL TAX RATE CHART (15A)Subdivision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RateBaltimoreCity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0320AlleganyCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0305AnneArundelCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0250BaltimoreCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0283CalvertCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0300CarolineCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0273CarrollCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0303CecilCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0280CharlesCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0303DorchesterCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0262FrederickCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0296GarrettCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0265HarfordCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0306HowardCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0320KentCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0285MontgomeryCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0320PrinceGeorge’sCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . .0320QueenAnne’sCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0320St.Mary’sCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0300SomersetCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0320TalbotCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0240WashingtonCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0280WicomicoCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0320WorcesterCounty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0175

LOCAL TAX WORKSHEET (15B)

MultiplythetaxablenetincomebythetaxratefromtheLOCALTAXRATECHART(15A)forthecountyinwhichthefiduciarywasaresi-dentonthelastdayofthetaxableperiod.Entertheresultonline18ofForm504.Thisisthefiduciarylocalincometax.

1.Taxablenetincomefromline10 of Form 504 . . . . . . . . . . . . . . . . . . . . . . $________________

2.LocaltaxratefromLocalTax Rate Chart . . . . . . . . . . . . . . . . . . . . . . . . ________________

3.Localincometax(Multiplyline1byline2.) Enterthisamountonline18ofForm504 roundedtothenearestcentorwholedollar. $________________

16 Total Maryland tax, local tax and contributions

Addlines17and20,andentertheresultonline21.Addtoyourtax any contributions from lines 22, 23, 24 and 25. Enter thetotalonline26.Chesapeake Bay and Endangered Species FundYoumay contribute any amount you wish to this fund. Theamountcontributedwillreduceyourrefundorincreaseyourbal-ancedue.Developmental Disabilities Services and Support FundYoumay contribute any amount you wish to this fund. Theamountcontributedwillreduceyourrefundorincreaseyourbal-ancedue.Maryland Cancer FundYoumay contribute any amount you wish to this fund. Theamountcontributedwillreduceyourrefundorincreaseyourbal-ancedue.Fair Campaign Financing FundYoumay contribute any amount you wish to this fund. Theamountcontributedwillreduceyourrefundorincreaseyourbal-ancedue.IMPORTANT: If there are not sufficient credits or other pay-mentstosatisfyyour taxandthecontributionyouhavedesig-nated, the contribution amountswill be reduced. If you haveenteredamounts forcontribution tomultiple funds,any reduc-

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tionwillbeappliedproportionately.

17 Taxes paid and credits

Writeyourtaxespaidandrefundabletaxcreditsonlines27-30ofForm504.Addlines27through30andenterthetotalonline31.Taxes paid IfMaryland taxwaswithheld fromwages (or other compensa-tion) paid to adecedent’s estate, enter theamount on line27andattachthewageandtaxstatement,orForm1099.Ifyouparticipatedinanonresidentrealestatetransaction,youmustreportanyincometaxwithheldonyourbehalfasanesti-mated payment.Enteron line28thetotalofMarylandestimatedtaxpayments,any taxeswithheld from a nonresident real estate transactionandanypaymentmadewitharequestforanextensionoftimetofilethereturn.SeeinstructionsonForm504E.Credits If the estate or trustwas amember of a pass-through entity(PTE)doingbusiness inMarylandandthePTEpaidnonresidenttaxonitsbehalf,entertheamountonline29.YoumustattachaMarylandScheduleK-1(510)fromthePTEshowingtheamountoftaxpaidonbehalfoftheestateortrust.ThiscreditmaybepassedthroughthenonresidentfiduciaryandclaimedbythebeneficiaryonitsapplicableMarylandincometaxreturninanamountproportionatetothedistributionof incomebythenonresidentfiduciarytothatbeneficiary.DONOTincludetheamountonline29ifthenonresidentfiduciaryelectstopassthiscreditthroughtothebeneficiaries.Include theMarylandSchedule K-1 (504), aswell asMarylandScheduleK-1(510)showingtheamountoftaxpaidbythePTEonbehalf of the trust beingpassed through to thebeneficiary.Thestatementmustalso include thenamesandFEINsofPTEspayingtax.If the estate or trust participated in a nonresident real estatetransactionasamemberofaPTEthatpaidtaxeson itsbehalfusingFormMW506NRS,reportthispaymentonline29.Enter on line 30 the total of business income tax credits fromForm504CR,PartDD,Line9.CompleteandsubmitForm504CRwithForm504.ForadditionalinformationregardinganyoftheBusiness Income Tax credits, see the instructions provided onMaryland Form 504CR, Business Income Tax Credits forFiduciaries. Also, enter on line 30 any Heritage StructureRehabilitationTaxCreditfromForm502S.

18 Overpayment or balance due

CalculatetheBalanceDue(line32ofForm504)orOverpayment(line33ofForm504).Partorallofanyoverpaymentmaybeappliedto2018estimat-edtaxbycompletingline34.Subtractline34fromtheoverpay-ment(line33).Thisistheamountoftherefund.Underpayment of Estimated TaxAll taxpayers should refer to Form504UP to determine if theyowe interest because they paid too little estimated tax duringthe year.Ifyouoweinterest,completeForm504UPandwritetheamountofinterest(line15ofForm504UP)intheappropriateboxonline36 of Form 504. Attach Form 504UP. Generally,youdonotoweinterestif: a.Youowelessthan$500taxonincomewhichisnotsubject

toMarylandwithholding;or, b.Eachcurrentyearpayment,madequarterlyasrequired, is

equal to ormore than one-fourth of 110% of last year’staxesthatweredeveloped;or,

c.Youmadequarterlypaymentsduring theyearwhichequal90%ofthisyear’stax;or,

d.Theyearendslessthantwoyearsafterthedecedent’sdateof death.

IfaftercompletingForm504UPthere isno interestdueoryoumeetexception“d,”seeInstruction19foradditionalinformationregardingcodenumbers.Interest for Late FilingInterest is due at the rate of 11.5% annually or .9583% permonth for any month or part of a month that a tax is paid after theoriginalduedateof the2017 returnbutbefore January1,2019. For assistance in calculating interest for tax paid on orafterJanuary1,2019,pleaseseetheComptroller’swebsite.Total InterestEnter the total interest forunderpaymentofestimated taxandinterestforlatefilingonline36.Direct Deposit of RefundComplete lines 38a, b and c if you want us to deposit yourrefund directly into your account at a bank or other financialinstitution (such as amutual fund, brokerage firm, or creditunion) in theUnited States. To complywith banking rules,weaskyoutoindicateonyourreturnifthestaterefundisgoingtoanaccountoutsidetheUnitedStates.Ifyouindicatethatthisisthecase,donotenteryourroutingandaccountnumbers,asthedirectdepositoptionisnotavailabletoyou.Wewillsendyouapaper check.Splitting Your Direct DepositIfyouwould like todepositportionsofyour refund tomultipleaccounts, do not complete any direct deposit information onyourreturn.Instead,youmustentercodenumber588 on one of the code number lines on your return, and complete andattach Form 588. NOTE:YoumaynotuseForm588ifyouarefilingForm502INJ,Maryland InjuredSpouseClaimForm,or if youplan todeposityourrefundinabankoutsidetheUnitedStates.Individual taxpayers now have the option to use all or part oftheir Maryland income tax refund to purchase U.S. Series ISavings Bonds. Please seeMaryland Form 588 for additionaldetails.

Line 38a Check the appropriate box to identify the type of account thatwillbeused(checkingorsavings).Youmustcheckoneboxonlyorarefundcheckwillbemailed.Line 38b The routing numbermust be nine digits. If the first two digitsarenot01through12or21through32,thedirectdepositwillberejectedandachecksentinstead.Ifyouarenotsureofthecorrectroutingnumber,contactyourfinancialinstitution.If you are not sure of the correct routing number or if yourcheckstatesthatitispayablethroughafinancialinstitutiondif-ferent from theoneatwhichyouhaveyour checkingaccount,contactyourfinancialinstitutionforthecorrectroutingnumber.Line 38c Theaccountnumbercanbeupto17characters(bothnumbersand letters).Omit spaces, hyphens and special symbols. Enterthenumberfromlefttoright.If we are notified by the financial institution that the directdepositisnotsuccessful,arefundcheckwillbemailedtoyou.Please have a bank statement for the account available if youcontactusconcerningthedirectdepositofyourrefund.

7

Checkwithyourfinancial institutiontomakesureyourdirectdepositwill be accepted and to get the correct routing andaccount numbers. If you enter the incorrect account information, the State of Maryland will not be responsi-ble for recovering that refund.

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DisclosureEntering your bank account routing number, account numberandaccounttypeintheareaprovidedonyourMarylandincometax return to effect a direct deposit of your income tax refundauthorizes the Comptroller’s Office to disclose this informationandyourrefundamounttotheMarylandStateTreasurer’sOfficewhichperformsbankingservicesfortheComptroller’sOffice.

19 Telephone number, code numbers,signatures and attachments

Enteryourtelephonenumberandsignanddateyourreturn.Besuretoattachallrequiredforms,schedulesandstatements.Code NumbersIMPORTANT:IfyoucompleteForm504UPand,becauseofthetiming of the distributions of income, have no interest due,attachtheformtoyourfiduciaryreturnandwritecodenumber301ononeofthelinesmarkedCODENUMBERatthebottomofForm 504.If you use the annualizationmethod to calculate interest forunderpaymentofestimatedtax,attachForm504UPtoyourfidu-ciary return andwrite code number301 on one of the linesmarked CODE NUMBER at the bottom of Form 504. For theRevenue Administration Division to recognize your use of thiscalculationmethod,youmustenterthecodenumberandattachtheform,evenifthereisnointerestdue.If the return is foradecedent’sestatewithin twoyearsof thedate of death, enter 301ononeoftheCODENUMBERlines.Donot attach Form 504UP.Tax PreparersIf another personprepared your return, that personmust alsosign the return and enter their Preparer’s Tax IdentificationNumber (PTIN).Thepreparerdeclares that the return isbasedonallinformationrequiredtobereportedofwhichthepreparerhas knowledge, under penalties of perjury. Penaltiesmay beimposed for tax preparerswho fail to sign the tax return andprovidetheirPTIN.Atthebottomofthereturnatthesignaturearea,we have provided a check box for you to authorize yourpreparertodiscussyourreturnwithus.Signature and verificationThisreturnmustbeverifiedandsignedbytheindividualfiducia-ry or an authorized officer of a corporate fiduciary. If two ormoreindividualsactjointlyasfiduciaries,thereturnmaybever-ifiedandsignedbyeither.AttachmentsBesure toattachwageand taxstatements(FormsW-2,W-2Gand1099)tothefrontofyourreturnifMarylandtaxiswithheld.CompleteandattachMarylandScheduleK-1(504)foreachben-eficiary. See Administrative Release 16. Also attach all forms,schedules and statements requiredby these instructions. Placeyour check ormoney order on top of thewage and tax state-mentsandfastenwithonestapleonthefrontofyourtaxreturn.

20 Mailing your return

Mailyourreturnto:Comptroller of MarylandRevenue Administration Division110 Carroll StreetAnnapolis, Maryland 21411-0001

Private Delivery ServicesIf youwish to send your items by a private delivery service(suchasFedExorUPS) insteadof theU.S.PostalService,usethefollowingaddress:

Private Delivery Service Address:Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001410-260-7980

21 Payment Instructions

PaymentbyCheckorMoneyOrderMake your check ormoney order payable to “Comptroller ofMaryland.”Useblueorblack ink.Donotuse red ink.PutyourFEIN,typeoftaxandyearoftaxbeingpaid,onyourcheck.DO NOT SEND CASH.

22 Due Date

ReturnsmustbemailedbyApril17,2018,forcalendaryeartax-payers.FiduciariesfilingonafiscalyearbasisshouldseeInstruction24.

23 Extension of time to file

Follow the instructions on Form 504E to request an automaticextension of the time to file your 2017 return. Filing this formextends the time to file your return, but does not extend thetime to pay your taxes. Payment of the expected tax due isrequiredwithForm504EbyApril17,2018.

24 Fiscal year

YoumustfileyourMarylandreturnusingthesametaxyearandthe same basis (cash or accrual) as you used on your federalreturn.To filea fiscalyearreturn,completethe fiscalyear informationatthetopofForm504andprint“FY”inboldlettersintheupperleftcorneroftheform.Whenevertheterm“taxyear”appearsinthese instructions, fiscal year taxpayers should understand thetermtomean“fiscalyear.”Use the2017 forms for fiscalyearsthat begin during calendar year 2017. Fiscal year returns aredueonthe15thdayofthe4thmonthfollowingthecloseofthefiscalyear.Ifyouarefilingonafiscalyearbasis,fileForm504Ebytheregularduedateofyourreturn.

25 Amended returns

Ifyouneedtochangeareturnthatyouhavealreadyfiled,oriftheInternalRevenueServicechangesyourreturn,youmustfileanamendedreturn.NOTE:Changesmadeaspartofanamendedreturnaresubjecttoauditforuptothreeyearsfromthedatetheamendedreturnisfiled.Use Form 504 and Form 504NR, if applicable, to file an amended return. Be sure to check the AMENDED RETURN box and draw a line through any barcode on the front of the return. An explanation must be provided on page two of the amended Form 504. A copy of the amended federal return must be attached.Changes to Your Federal ReturnIftheInternalRevenueServicemakesanychangestoyourfed-eralreturn,youmustnotifytheStateofMaryland.Sendnotifi-cationtotheMarylandRevenueAdministrationDivisionwithin90daysofthefinaldeterminationofthechangesbytheIRS.IfyoufileanamendedfederalfiduciaryreturnthatchangesyourMaryland fiduciary return, youmust file an amendedMarylandreturn.

8

MARYLANDFORM


2017

MARYLANDFORM


2017

If Your Original Return Showed a RefundIfyouexpectarefundfromyouroriginalreturn,donot fileanamendedreturnuntilyouhavereceivedyourrefundcheck.Cashthe check. Do not return it. If your amended return shows asmallerrefund,sendacheckforthedifferencewiththeamend-ed return. If your amended return shows a larger refund, theRevenueAdministrationDivisionwill issue an additional refundcheck.Additional InformationDonotfileanamendedreturnuntilsufficienttimehaspassedtoallow the original return to be processed. For current yearreturns,allowatleastsixweeks.Generally,youmustfileyourclaimforrefundwithinthreeyearsfromthedateyouroriginalreturnwasfiledorwithintwoyearsfromthedatethetaxwaspaid,whicheverislater.Areturnfiledearlyisconsideredfiledonthedateitwasdue.Aclaimfor refundbasedona federalnetoperating losscarry-backmustbefiledwithinthreeyearsfromtheduedateofthereturnforthetaxyearofthenetoperatingloss.If the claim for refund resulted from a federal adjustment orfinal decision of a federal court that ismore than three yearsfromthedateof filingthereturnormorethantwoyears fromthetimethetaxwaspaid,aclaimforrefundmustbefiledwith-inoneyearfromthedateoftheadjustmentorfinaldecision.Iftheclaimforrefundresultedfromanotificationreceivedfromanother state for income taxes due that ismore than threeyearsfromthedateoffilingthereturnormorethantwoyearsfromthetimethetaxwaspaid,aclaimforrefundresultingfromacreditfortaxespaidtothatstatemustbefiledwithinoneyearofthedateofthenotificationthattheotherstate’staxwasdue.Iftheclaimforrefundorcreditforoverpaymentresultedfromafinal determinationmade by an administrative board or anappeal of a decision of an administrative board, that ismorethanthreeyearsfromthedateoffilingthereturnormorethantwoyearsfromthetimethetaxwaspaid,theclaimforrefundmustbefiledwithinoneyearofthedateofthefinaldecisionoftheadministrativeboardorfinaldecisionofthehighestcourttowhichanappealoftheadministrativeboardistaken.Norefundforlessthan$1.00willbeissued.Nopaymentoflessthan$1.00isrequired.

26 Special instructions for bankruptcy estates

AbankruptcyestateiscreatedforanindividualunderChapter7(aliquidation)orChapter11(areorganization)underTitle11oftheUnitedStatesCode. Thebankruptcy estate is treated as aseparatetaxableentity.Aseparatetaxableentityisnotcreatedwhenanindividualisinastatereceivership.ThefiduciaryofaChapter7oraChapter11bankruptcyestateis required to file the estate’s return andmust file aMarylandreturn if the fiduciary or trustee is required to file a federalreturnandhasMarylandtaxableincome.ThefiduciarymustusetheMarylandFiduciaryReturn,Form504.Foranindividual,thefiduciaryreturnisthemechanismforpay-ingthetax.Thecalculationisdoneontheindividualincometaxreturn,Form502,andthetaxiscarriedtothefiduciaryreturn.ThefiduciaryofanindividualbankruptdebtorshouldattachthecompletedForm502toForm504.Drawalinethroughanybar-codesonForm502andwrite“BankruptcyEstate” in thenameand address area.A trustee of a corporate debtor or other bankrupt entity,whohas possession of the bankrupt estate by court order or whoholdstitletoallorsubstantiallyallofthepropertyofabankruptentity,mustfiletheincometaxreturnfortheentity.Thefiducia-rywouldberequiredtofileaMarylandincometaxreturn,ifthefiduciary is obligated to file a federal return on behalf of thebankruptentityandalsohasMarylandtaxableincome.

Thefiduciaryshouldattachanoticeofthefilingofthebankrupt-cyestate,whichisissuedbytheapplicablebankruptcycourt,tothereturn.

27 Qualified funeral trusts

A fiduciarymay file a composite fiduciary income tax returnreportingthe incomeofthefuneral trustsadministeredbythatfiduciary, instead of one fiduciary return for each trust. CheckEntityTypeBox6.Attachascheduleshowingthename,income,statetaxandlocaltaxofeachindividualtrust.Addthestatetaxamountsandenteronline11.Addanyspecialnonresidenttaxonline12,ifanonresidentfiduciaryisincludedinthequalifiedfuneral trust. Add the local tax amounts and enter on line18.CompleteForm504accordingtoInstructions16through19.

28 Privacy act information

The Tax-General Article of the Annotated Code of MarylandauthorizestheRevenueAdministrationDivisiontorequestinfor-mation on tax returns to administer the income tax laws ofMaryland, including determination and collection of correcttaxes.CodeSection10-804providesthatyoumustincludeyourfederalidentificationnumberonthereturnyoufile.Thisissoweknowwhoyouareandcanprocessyourreturnanddocuments.If you fail to provide all or part of the requested information,thenexemptions,exclusions,credits,deductionsoradjustmentsmaybedisallowedandyoumayowemoretax.Inaddition,thelawprovidespenaltiesforfailingtosupply informationrequiredbylaworregulations.YoumaylookatanyrecordsheldbytheRevenueAdministrationDivisionwhichcontainpersonalinformationaboutyou.Youmayinspect such records,andyouhavecertain rights toamendorcorrect them.As authorized by law, information furnished to the RevenueAdministration Division may be given to the United StatesInternal Revenue Service, a proper official of any state thatexchanges tax informationwithMaryland and to an officer ofthisStatehavingarighttotheinformationinthatofficer’soffi-cial capacity. The informationmay be obtained in accordancewithaproperlegislativeorjudicialorder.

9

Help save a life this tax season!

Donations to theMaryland Cancer Fund

will support cancer prevention and

treatment for low income Maryland

residentswww.mdcancerfund.org

It’s easy:1. Enter the amount you wish to donate on Line 37.2. That amount will be deducted from your tax refund or added to

your tax payment.3. All donations are tax deductible.

For more information, call 410-767-6213

Use Line 37 on Form 502, Use Line 24 on Form 504, Use Line 40 on Form 505

How can you participate? 1. Donate to the Chesapeake Bay Fund when you file your taxes. 2. Donations of any dollar amount can be made. 3. All donations are 100% tax deductible.

Donations are split evenly between the non-profit Chesapeake Bay Trust and the Wildlife and Heritage Division of the Department of Natural Resources. The Trust has been rated a 4-star charity for fourteen years by Charity Navigator.

Why Donate? When you donate to the Chesapeake Bay and Endangered Species Fund, you aren’t just helping to protect the Chesapeake Bay and the creatures who call it home. You are helping to plant trees, remove trash, and giving students first-hand experiences outside the of the classroom in your own community.

For information about the Chesapeake Bay Trust and how your donation is used, visit www.cbtrust.org/taxdonation

ELIMINATE THE WAIT - PLEASE DONATE!

Enter the amount you want to donate. Every dollar helps. Your gift will be deducted from your tax refund or added to your tax payment.

Use line 36 on form 502, Line 23 on Fiduciary Form 504 or line 39 on Non Resident Form 505

For more information, call the Maryland Department of Disabilities at 800-637-4113 or visit www.mdod.maryland.gov

SUPPORT CHILDREN &

ADULTS WITH DEVELOPMENTAL

DISABILITIES

Right now the lives of thousands of children, youth and adults with developmental disabilities like autism, Down Syndrome and cerebral palsy are on hold. They are counting on concerned citizens like you to help the Developmental Disabilities Services and Support Fund provide:

♦ Services for children and families ♦ Job training and employment ♦ Community living opportunities ♦ Crisis Intervention

COMPTROLLER OF MARYLAND REgISTRATION & TAXES

Registrat ion and Licensing A l l new bus inesses(corporations, S corporations, partnerships, limited liabilitycompanies,businesstrusts,andsoleproprietorships)canfilea single applicationwith the Central RegistrationUnit of theRevenueAdministrationDivisionoftheComptroller’sOfficetoestablishaccountsforemployerincometaxwithholding,salesand use tax, admissions and amusement tax, tire recyclingfee, motor fuel tax, alcohol and tobacco tax andunemployment insurance. The Revenue AdministrationDivision of fers assistance for f il ing applications andestablishingaccounts.

The Central Registration Unit assigns a single stateidentification number for the taxes listed above. Registeronlineatwww.marylandtaxes.gov.

Toobtainadirectwineshipper'spermitandacommoncarrierpermit, businesses may apply with the Licensing andRegistrationUnitoftheRevenueAdministrationDivision.

Corporation Income TaxThecorporationincometaxappliesto everyMaryland corporation and every other corporationwhichhasanexuswithMaryland.Nexus is the termused toindicate a taxable connection between a corporation and ataxing authority. If a corporation conducts business activitywithinMaryland and exceeds the provisions of U.S.C.A. Title15,Section381oftheInterstateCommerceAct(P.L.86-272)ithasanexusandmustfileanincometaxreturn.

The tax is based on federal taxable income after statemodifications. Corporations engaged inmultistate operationsmust allocate income using an apportionment formula,generallyconsistingof receipts,propertyandpayroll factors.Thetaxisimposedataflatrateof8.25%ofMarylandtaxableincome.

Employer Withholding of Income Tax Employersmakingpaymentstoindividualsofsalaries,wagesorcompensationforpersonal servicesmust withhold income tax and remit thewithholding to theMarylandRevenueAdministrationDivision.The amount of tax to bewithheld is prescribed in publishedtableswhicharebasedontheindividualincometaxrates.

Sales and Use Tax This taxapplies tobusinesses selling inMarylandorpurchasingoutofstateforMarylanduse.

ThegeneralMarylandsalesandusetaxrateis6%.Aspecial8% rate is imposed on rental trucks, and a special rate of11½% is charged on rentals of passenger cars andrecreationalvehicles.Aspecial9%taxrateisalsoimposedonalcoholicbeverages.Mostsalesoffoodbysubstantialgroceryormarketbusinessesarenotsubjecttotax.Specificpreparedfoods purchased in grocery stores are subject to tax.Otherexemptions include all sales solely for resale, medicine,energy for residential use, manufacturingmachinery andequipment,andcertainagriculturalequipmentandsupplies.

911 Fee SurchargeSellers of prepaidwireless telecommunications services arerequired to report and remit to the Comptroller all PrepaidWireless E-9-1-1 Fees collected by the seller for retailtransactions of prepaid wireless telecommunications. ThePrepaidWirelessE-9-1-1Feeis60centsperretailtransaction.ThesellermustreportthefeescollectedonaMarylandSalesandUseTaxreturn,althoughthePrepaidWirelessE-9-1-1FeeitselfisnotsubjecttoMarylandsalesandusetax.

Motor Fuel Tax Generally, this tax applies to businessessellingorusingmotorfuelinMaryland.

TheMarylandmotorfueltaxrateiscurrently33.8¢pergallonof gasoline and 34.55¢ per gallon of diesel fuel. There areother requirements formotor carriers, dealers, special fuelusers,sellersandservicestationoperators.

Maryland implemented the InternationalFuel Tax Agreement(IFTA)formotorcarrierson1/1/96.

Alcohol and Tobacco Tax These taxes apply to businesses

manufacturing, selling, distributing or storing alcoholicbeverages or selling and/or distributing cigarettes and othertobaccoproductsinMaryland.

The Maryland excise tax rates on alcoholic beverages are$1.50pergallonofdistilledspirits,40¢pergallonofwine,and9¢pergallonofbeer.Thetobaccotaxrateis$2.00perpackof 20 cigarettes, the rate is 30% of thewholesale price forothertobaccoproducts.

Admissions and Amusement Tax This tax is imposed on a varietyofactivities,suchasadmissiontoanyplace,includingmotionpictures,athleticevents,races,showsorexhibits.Alsosubject to this tax are receipts from athletic equipmentrentals, bingo, coin-operated amusement devices, boat ridesand excursions, amusement rides, golf green fees, golf cartrentals, skating, bowling shoe rentals, lift tickets, ridingacademies,horserentals,andmerchandise,refreshments,oraservicesoldorservedinconnectionwithentertainment.

Theadmissionsandamusementtaxisalocaltaxcollectedbythe Comptroller’s Office on behalf of Maryland’s counties,BaltimoreCity,otherincorporatedcitiesandtowns.Thetaxisset by the localities at rates varying fromone-half of 1% to10% of the admissions and amusement receipts.When thegross receiptsarealso subject to the salesanduse tax, thecombinedtaxratemaynotexceed11%.

A separate State admissions and amusement tax is imposedon the net proceeds from electronic bingo or electronic tipjars.When the net proceeds are also subject to a local tax,thecombinedtaxratemaynotexceed35%.

Tire Recycling FeeThis feeapplies to tirewholesalersoratire retailer who buys tires from out-of-state sources.RegistrationandpaymentofthefeeishandledbytheRevenueAdministrationDivision.

Utility SurchargesThesesurchargesarecollectedbyelectriccompanies that deliver electricity in Maryland and bytelephone companies doing business in Maryland. Theelectricity surcharges are then paid to the Comptroller fordeposit in the Environmental Trust and Universal ServiceProgramFunds.The telecommunications surchargesarepaidto the Comptroller for deposit in the 911 EmergencyTelephone System and Communications Access of MarylandFunds.

The utility surcharges are collected by the RevenueAdministrationDivision.

Direct Wine Shipper's Permit Thispermitisrequiredforallin-state and out-of-statewinemanufacturers that shipwine,including pomace brandy, directly to a Maryland consumerthroughacommoncarrier,suchasFederalExpressorUPS.

Common Carrier Permit This permit is required for acommoncarriertodeliverwinetoaMarylandconsumer.

OTHER REgISTRATIONS & TAXESNew CorporationsInadditiontoregisteringwiththeCentralRegistrationUnit of theComptroller’sOffice, all corporationsdoingbusinessinMarylandmustregisterwiththeDepartmentofAssessmentsandTaxation.Thisisalsotheofficetocontacttoformanewcorporation.

Bay Restoration FeeThisfeeiscollectedbyallnon-exemptlocalgovernmentalentities,billingauthorities,drinkingwaterandsewagewatertreatmentplantowners,whoprovidewateror sewage services to residential,multi-residential, andnon-residential users. County governments are responsible forcollectingasepticfeefromownersofprivatewellsandsepticsystems.ThefeesareremittedbytheseentitiesquarterlytotheComptrollerfordeposittotheBayRestorationFund.

Public Service Company Franchise Tax In addition to corporation incometax,publicservicecompaniesaresubjecttothefranchisetaxongrossreceipts.ThistaxisadministeredbytheDepartmentofAssessmentsandTaxation.

Insurance Company Premium Tax Insurance companiesareexemptfromthecorporationincometaxbutaresubjectto

the premium tax that is administered by the MarylandInsuranceAdministration.

Unemployment Insurance Employers are subject to theDepartmentofLabor,LicensingandRegulationunemploymentinsurance requirements andmust file a combined registrationapplicationtoestablishanaccount.

Workers’ CompensationEmployersinMarylandmustprovideWorkers’CompensationInsuranceforallemployees.Employersmay obtain coverage from a private insurance company, bybecoming self-insured or by contacting the State InjuredWorkers’ Insurance Fund. Employers believing they are notrequired to obtain this insurancemay contact theWorkers’CompensationCommissionforcertificationofcompliance.

Business Licenses Licenses are required for cer tainbusinessestooperateinMaryland.Todetermineifalicenseisnecessary,contacttheclerkofthecircuitcourtintheMarylandcounty (or Baltimore City) where the business operates. Acircuitcourtislocatedineachofthosejurisdictions.

OTHER REQUIREMENTSBulk SalesWhenanexistingbusinessisbought,thepurchasermustpaya6%bulksalesandusetaxonthepriceoftangiblepersonalproperty,suchasfurnitureandfixtures,thatispartofthebusiness.ThistaxiscollectedbytheComplianceDivisionoftheComptroller’sOffice.

Dissolution of Corporation Articles of Dissolutionmust befiledwiththeDepartmentofAssessmentsandTaxationforthedissolution of a corporation. A tax clearance certificate is nolongerrequiredforthedissolutionofacorporation.

Unclaimed Property Unclaimed funds such as wages,insurancebenefits,bankaccountsorsecuritydepositsmustbereported if they remain unclaimed for three years. ThispropertymustbereportedtotheComplianceDivision.

NOTE: The information provided on this page is a briefsummaryofthevariousMarylandbusinessrequirementsandisbased on the law in effect as of 7/1/17. For additionalinformation, see the next page for the addresses and phonenumbers of theMaryland agenciesmost frequently contactedbybusinesses.

MARYLAND STATE AgENCIES MOST FREQUENTLY CONTACTED BY BUSINESSES

COMPTROLLER OF MARYLAND www.marylandtaxes.govOnline business registration www.marylandtaxes.gov

New businesses can register online and set up tax accounts any time 24 hours a day.

For other newbusiness information, visit theBusiness LicenseInformation System at www.choosemaryland.org/blis

Compliance Division301 W. Preston StreetBaltimore,MD21201-2383

Bulksales . . . . . . . . . . . . . . . . . . 410-767-1579Businesstaxcollections . . . . . . . . . . . 410-649-0633. . . . . . . . . . . . . . . . . . . . . . or888-614-6337Sales&usetaxandtirefeerefunds . . . . . 410-767-1530. . . . . . . . . . . . . . . . . . . . . . or 800-492-1752Unclaimedproperty . . . . . . . . . . . . . 410-767-1700. . . . . . . . . . . . . . . . . . . . . . or800-782-7383

general Accounting DivisionGoldsteinTreasuryBuilding,Room200Annapolis,MD21404-0746

GoodStandings . . . . . . . . . . . . . . . 410-260-7373. . . . . . . . . . . . . . . . . . . . . . or888-784-0144

Field Enforcement DivisionGoldsteinTreasuryBuilding,Room310Annapolis,MD21404-2397

Enforcement&Inspections . . . . . . . . . . 410-260-7388. . . . . . . . . . . . . . . . . . . . . . or888-674-0017StateLicenseBureau . . . . . . . . . . . . . 410-260-6240. . . . . . . . . . . . . . . . . . . . . . or866-239-9359MotorFuelTestingLaboratory . . . . . . . . 410-799-7777

Revenue Administration DivisionRevenueAdministrationCenterAnnapolis,MD21411-0001

Facsimiletransmittal . . . . . . . . . . . . . 410-974-2967Forms(allincometaxandemployerwithholding) . 410-260-7951Income tax information . . . . . . . . . . . 410-260-7980(Corporation, Individual,Fiduciary,Pass-ThroughEntity) .or800-638-2937Incometaxrefundinquiries . . . . . . . . . 410-260-7701. . . . . . . . . . . . . . . . . . . . . . or 800-218-8160Tax-exemptorganizationregistration . . . . . 410-260-7980. . . . . . . . . . . . . . . . . . . . . . or800-638-2937

Motor-fuel, Alcohol & Tobacco Tax UnitP.O. Box 2999Annapolis,MD21404-2999

Motor-fuelLicensing&Registration . . . . . . 410-260-7980. . . . . . . . . . . . . . . . . . . . . . or 800-638-2937MotorCarrier&IFTALicensing . . . . . . . . 410-260-7980. . . . . . . . . . . . . . . . . . . . . . or 800-638-2937Alcohol&TobaccoLicenses&Permits . . . . . 410-260-7980. . . . . . . . . . . . . . . . . . . . . . or 800-638-2937

Annapolis area office110CarrollStreet . . . . . . . . . . . . . . 410-260-7980Annapolis,MD21411-0001 . . . . . . . . . or800-638-2937

• Admissionsandamusementtax • Employerwithholdingtax• BayRestorationFee • Salesandusetax• Centralregistration • Tirerecyclingfee

OTHER AGENCIES

Department of Agriculture50HarryS.TrumanParkway . . . . . . . . . 410-841-5700Annapolis,MD21401 . . . . . . . . . . . .or800-492-5590. . . . . . . . . . . . . . . . . . . . . mda.maryland.govConservationtillageequipmentcertification . . . 410-841-5866

Department of Assessments & Taxation301 W. Preston Street, Room 801Baltimore,MD21201-2395. . . . . . . . . . . . . . . . . . . . . dat.maryland.govCharter/incorporation information . . . . . . . . 410-767-1350Publicservicecompanyfranchisetax . . . . . . 410-767-1940Newcorporationinformation . . . . . . . . . . 410-767-1350Residentagentinformation . . . . . . . . . . . 410-767-1330Personalpropertytaxassessments . . . . . . . 410-767-1170. . . . . . . . . . . . . . . . . . . . . . .or888-246-5941Property tax credits . . . . . . . . . . . . . . 410-767-4433

Maryland Department of Commerce401 E. Pratt St. . . . . . . . . . . . . . . . . 410-767-6300Baltimore,MD21202 . . . . . . . . . . .or 888-CHOOSEMD. . . . . . . . . . . . . . . . . .commerce.maryland.govTaxIncentives . . . . . . . . . . . . . . . . . 410-767-6438

Department of Labor, Licensing & Regulation1100N.EutawStreet,Room414Baltimore,MD21201 . . . . . . . . . . . . . 410-767-2000. . . . . . . . . . . . . . . . . . . . . dllr.maryland.govContributions . . . . . . . . . . . . . . . . . 410-767-2412Unemploymentinsurance. . . . . . . . . . . . 410-767-3246 . . . . . . . . . . . . . . . . . . . . . .or800-827-4839EnterpriseZones-Economicallydisadvantaged employee certification . . . . . . . . . . . . . . . . 410-767-2047Jobservices . . . . . . . . . . . . . . . . 410-767-2173

Department of the Environment1800WashingtonBlvd. . . . . . . . . . . . . . 410-537-3000 Baltimore,MD21230 . . . . . . . . . . . .or 866-633-6101. . . . . . . . . . . . . . . . . . . . . mde.maryland.govAirmanagementandradiation (oilfurnaceconversion) . . . . . . . . . . . . 410-537-3260Asbestos . . . . . . . . . . . . . . . . . . . 410-537-3200

Chesapeake Employer's Insurance Company8722LochRavenBoulevard . . . . . . . . . . 410-494-2000Towson,MD21286-2235 . . . . . . . . . . .or800-264-4943. . . . . . . . . . . . . . . . . . . . . . www.ceiwc.com

Maryland Insurance Administration200St.PaulPlace,Suite2700Baltimore,MD21202. . . . . . . . . . . . . . . . . . insurance.maryland.gov Insurancecompanypremiumtax . . . . . . . . 410-468-2000. . . . . . . . . . . . . . . . . . . . . . .or800-492-6116

Department of Natural ResourcesTawesStateOfficeBuilding580TaylorAvenueAnnapolis,MD21401-2397. . . . . . . . . . . . . . . . . . . . . dnr.maryland.govReforestation&timberstandimprovementinformation . . . . . . . . . . . 410-260-8531

Utility surcharges

911TelephoneSystemSurcharge . . . . . . . . 410-585-3018EnvironmentalSurchargeonElectricity . . . . . 410-767-8090TelecommunicationsAccessSurcharge . . . . . 410-767-6962

Workers’ Compensation Commission10EastBaltimoreStreet . . . . . . . . . . . . 410-864-5100Baltimore,MD21202 . . . . . . . . . . . .or800-492-0479 . . . . . . . . . . . . . . . . . . . www.wcc.state.md.us

marylan 2017 · 2017 instructions for filing fiduciary income tax returns for calendar year or any...

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