Business Tax Forms and Instructions

• Stop Payment Request (RAD Form 106)
• Verify Approved Substitute Forms
• Get Other States' Forms and Information
• Get Federal Tax Forms
• Exempt Organizations ‐ Sales and Use Tax Exemption Certificate Application

Business Registration Forms

• Register your business online
• Business Income Tax information

Business Income Tax Forms and Instructions

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

1. Download them here. You can download forms using the links listed below.
2. Request forms by e-mail. You can also e-mail your forms request to us at taxforms@marylandtaxes.gov
3. Visit our offices. Visit any of our taxpayer service offices to obtain forms.

You can also file your Maryland return electronically online.

• 2024 Income Tax Forms
• 2023 Income Tax Forms - current year
• 2022 Income Tax Forms
• 2021 Income Tax Forms

• 2024 Digital Advertising Gross Revenues Tax Forms
• 2023 Digital Advertising Gross Revenues Tax Forms
• 2022 Digital Advertising Gross Revenues Tax Forms

Employer Withholding Forms

• 2024 Employer Withholding Forms - Current Year
• 2023 Employer Withholding Forms
• 2022 Employer Withholding Forms

Sales and Use Tax Forms

We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns. You can file your Sales and Use tax returns electronically online. If you would like to continue receiving paper coupons you can request them by e-mailing IwantmySUTcoupons@marylandtaxes.gov or you can mail your request to Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Annapolis, MD, 21404.

• 2024 Sales and Use Tax Forms - current year
• 2023 Sales and Use Tax Forms
• 2022 Sales and Use Tax Forms

• Alcohol Tax Forms

• Tobacco Tax Forms

If you need a form that is not included in the list, please contact us.

International Fuel Tax Agreement (IFTA)

*IFTA-related forms may be requested at MFT@marylandtaxes.gov, or by calling Taxpayer Service at 410-260-7980, or 1-800-638-2937.

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

Motor Fuel Tax

Admissions and Amusement Tax Forms

To register your business for A&A taxes complete the Combined Registration Application (CRA) or register online to get an account number. After you have received your account number, first time filers may obtain tax forms online, or by mail to Taxpayer Services. Please know, you will need your Central Registration number to access this page. If you do not file your returns using the web application and choose to file by paper, subsequent returns will be pre-printed and mailed to you.

If a pre-printed coupon is required, you can call Taxpayer Service at 410-260-7980 or 1-800-MDTAXES to request a blank coupon to file your return.

The only other form available to admissions and amusement tax filers is the admissions and amusement tax refund application. The refund application would be filed to request a refund of admissions and amusement tax that the taxpayer feels was improperly paid.

Contact the Special Events Section at 410-767-1540 / 410-767-1531 (email: templicense@marylandtaxes.gov) for the Admissions and Amusement Tax Form for one-time events, special events, or political events.

• AA1 Admissions and Amusement Tax Refund Application
• COT/SUT 205 Sales and Use Tax Refund Application
• COT/SUT 212 Purchases for Resale Refund by Fax

The Form 510, Pass-through Entity Tax Return, only will allow a refund if there are no nonresident members and the amount on line 13 of the return is zero.

Refund Claims

Generally, a claim for a refund (amended return) must be filed within 3 years from the date the original return was filed or within 2 years from the date the tax was paid, whichever is later. A return filed early is considered filed on the date it was due.

If the claim for refund resulted from an IRS adjustment or final decision of a federal court which is more than 3 years from the date of filing the return or more than 2 years from the time the tax was paid, a claim for refund must be filed within 1 year from the date of the adjustment or final decision.

A claim for refund based on a federal net operating loss carryback must be filed within 3 years after the due date of the return for the tax year of the net operating loss.

510C

Effective tax year 2011, a pass-through entity may elect to file a composite Maryland income tax return Form 510C on behalf of qualified nonresident individual members. All members who qualify and elect to be included on the composite return must agree that the pass-through entity is their agent for the receipt of any refund or for payment of any tax due.

Using Downloadable Forms

In order to view .PDF files you need a .PDF reader supported by your devices operating system.

PDF for Windows

If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other .PDF files on our Web sites.

• You may download the newest version for free online
• If you have an older operating system, platform or browser, or are having problems downloading older forms, you may download older versions of Adobe Reader from the Adobe Web site.

Occasionally, .PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. If you encounter this problem, you must first download and save the file to your computer before viewing it. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software.

PDF for Safari on Mac

Use the newest Safari Version: Visit https://support.apple.com/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:

• Download the newest (free) Adobe Reader plugin.
• Restart Safari, then try opening the .PDF in the Safari browser.

Tax Forms Containing 2-D Barcodes

Adobe Reader for Mobile (Android, iPhone, iPad)

For information about Adobe Reader on mobile platforms, visit Adobe Reader on mobile platforms

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

Comptroller of Maryland
Revenue Administration Division
PO Box 549
Annapolis, MD 21411-0001

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.