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Form Fiduciary Fillable Maryland Instructions for Fiduciaries
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
$12 760 00 410 260 7701 410 260 7951 410 260 7980 410 260 7980 410 468 2000 410 494 2000 410 537 3200 410 537 3230 410 649 0633 410 767 1330 410 767 1538 410 767 1579 410 767 1940 410 767 2148 410 767 2412 410 767 6438 410 767 6962 410 767 8090 410 799 7777 410 841 5700 410 841 5863 410 864 5100 7:00p m Alaskan Native Settlement Trust April Archer Bankruptcy Comptroller COUNTY 1700 Coverdell Fiduciary fiscal Friday Individual or 800 218 8160 or 800 492 1752 or 888 638 2937 Pooled Income Fund Qualified Qualified Disabilities Trust Fund Roth IRAs Simple Simplified Tax exempt Tax Exempt Trust with Unrelated Business Taxable www choosemaryland org www dat state md us www dbed maryland gov www dllr state md us www dnr state md us www iwif com www mda state md us www mde state md us www mdinsurance state md us www wcc state md us $1 00 $1 000 $1 50 $100 000 $125 000 $150 000 $2 00 $2 000 $250 000 $3 000 $4 697 50 $5 947 50 $50 00 $7 260 00 $90 00 (0 0125) (0%); (100%) (both (cash (checking (Column (Columns (Corporation Individual (corporations (DNI) (e)(1) (entity (ESAs) (ESBT) (except (Form (formerly (Forms (IFTA) (IRAs) (IRC) (less (line (line (line (line (lines (loss) (loss) (Loss) (loss); (Multiply (PTE) (PTIN) (Section (SEPs) (SIMPLE) (such (that 1 000 1 000000; 1 08% 1 25% 1 Any modifications to their federal income or 1 Check line 35 when you file your taxes 1 Enter the amount you wish to donate on Line 37 *Note: Use Line 37 on Form 502 1 The 10 804 100 000 1099) 110 Carroll Street 110 Carroll Street 410 260 7980 125 000 150 000 2 00% 2 000 2 Donations of any dollar amount can be made 2 Has 2 Income 2 Local tax rate from Local Tax 2 That amount will be deducted from your tax refund or 2 The 20 00 2013 Fiduciary Tax Rate Schedule 2013 LOCAL TAX RATE CHART 2041(b)(1)(A) 21201 2383 21201 2395 21201 3785 21286 2235 21401 2397 21404 0746 21404 2229 21404 2397 21411 0001 250 000 3 00% 3 000 3 All donations are tax deductible 3 The 3 you may not apply the Non Maryland income 30 34 301 in 301 W Preston Street 301 W Preston Street Room 806 4 00% 4 75% 4 The 4) 1615 401 E Pratt St 410 767 6300 408(e)(1) 5 00% 5 25% 5 50% 5 75% 502CR 502INJ 504 showing the computation of this income and the allo 504CR 504CR 504NR 504NR 504NR 504NR must be 504UP 504UP 504UP 504UP) 512 ) 588 in one of 641(c) 7 as well as Administrative Release 16 for more infor 8:00a m 800 264 4943 800 492 0479 800 492 5524 800 492 5590 800 492 6116 800 638 2937 800 782 7383 86 272) 866 239 9359 888 246 5941 888 614 6337 888 638 2937 888 674 0017 888 784 0144 990 T 990 T 9d and on Form 504 line 17 A personal representative of an estate is considered a resident a You Aberdeen about above above academies accepted accepts access Access Accident 1201 accordance accordance according account account account account account account account accounted accounts accounts Accounts Accounts accounts any time 24 hours a day accrual) accumulate accumulated accumulated activities activity actually added added added to your tax payment Use Line 28 on Form 504 addition addition addition addition addition Addition Modifications include additional additional additional income tax rate of 1 25 percent Additional Information additions additions addresses adjust adjusted adjustment adjustments administer administered administered administered administration Administration Administration Administration Administration Administration Administration Administration administrative administrative Administrative Administrative Administrative Release 16 admission admissions admissions Admissions Admissions and Amusement Tax This tax is imposed on a variety of advance after after After against agencies agent Agreement agricultural Alaska Alc ohol and Tobac co Tax T Alcohol alcoholic alcoholic Allegany ALLEgANY COUNTY 0100 allocable allocable allocate allocate allocated allocating allocation allocations allocations; allow allow allowed allowed already alternative Although amend amended amended amended amended amended amended return Be sure to check the AMENDED RETURN Amended returns AMENDED RETURNS 8 amount amount amount amount amount amount amount amount amount amount amount amount amount amount amount amount amount amounts amounts amounts amounts amounts amusement amusement amusement amusement and 24 of Form 504 complete the remainder of Form 504 following and address area and Conservation Easements complete Form 502CR Parts F and enter on line 17c and/or Annapolis Annapolis Annapolis Annapolis 0201 Annapolis area office Annapolis Maryland 21411 0001 Annapolis MD 21401 or ANNE ARUNDEL COUNTY Anne s Annotated annual annualization another another another any taxes withheld from a nonresident real estate transaction appeal appears applica applicable applicable applicable applicable application applications applied applies applies apply apply apply appoi appointment appor appropriate appropriate appropriate approved April April areas arrive arrive arrive Article Arundel Asbestos ascertainable aside Assessments Assessments and Taxation Assessments and Taxation This is also the office to contact to form a assets assigns assistance Association at Tax Time? at the top of the form athletic attach attach attach attach attach attach attach attach Attach Attach Attach a schedule attached attachment Attachments ATTACHMENTS 7 attributable attributable attributable attributable attributable audit audit authorit authorities authorize authorized authorizes automatic available available Avenue balance balance BALANCE DUE 6 Baltimore Baltimore Baltimore Baltimore Baltimore Baltimore Baltimore Baltimore City 0320 BALTIMORE CITY 0400 BALTIMORE COUNTY 0300 Baltimore MD 21201 410 767 2000 Baltimore MD 21202 Baltimore MD 21202 or 888 CHOOSEMD Baltimore MD 21230 or 866 633 6101 banking bankrupt bankrupt bankrupt bankruptcy bankruptcy bankruptcy bankruptcy Bankruptcy Estate Barclay 1805 barcodes Barnesville 1601 Barton 0101 based based based based basis basis Bay Restoration Fee This Beach 0203 because Because Because becoming before before begin beginning behalf behalf behalf behalf being being being being Bel Air 1302 Belair 0112 believing below below: benefi beneficiaries beneficiaries beneficiaries beneficiaries) beneficiary beneficiary beneficiary beneficiary beneficiary beneficiary beneficiary beneficiary beneficiary beneficiaS benefit benefit benefits Berlin 2401 Berwyn Betterton 1501 between beverages beverages beyond billing bingo black Bladensburg blank Blvd 410 537 3000 board board Bonds booklet booklet Boonsboro bottom bottom bought Boulevard Bowie 1704 bowling box and draw a line through any barcode on the front of box(es) boxes boxes brandy Brentwood 1705 Bridge 0707 brief brokerage Brookeville 1602 Brookview 1008 Brunswick 1101 Building Building Bulk Sales When Bureau 410 260 6240 Burkittsville business business business business business business business business business business business business Business Business Business Business Business Licenses Licenses businesses businesses businesses Businesses By phone 1 800 MDTAXES By phone 410 260 7951 calculat calculate calculate calculated calculation calculation calculations calendar calendar called Calvert CALVERT COUNTY 0500 Cambridge 1001 Cancer cannot cannot cannot capacity capital Capital Capital losses from sale of certain trust property For a Capitol Caroline CAROLINE COUNTY 0600 carried carried carried carrier Carrier carriers Carroll CARROLL COUNTY 0700 Carry carryback cases cation of S portion of income between Maryland and non cations from Form 504 line 17 CAUTION Cecil CECIL COUNTY 0800 Cecilton 0801 Center Central Central Centreville 1801 cents certain certain certificate certification certification 410 767 2047 change changes changes Changes to Your Federal Return Chapter Chapter Chapter characters charged charitable charity Charles CHARLES COUNTY 0900 Charlestown 0802 CHART Charter/incorporation information 410 767 1350 Chase check check check check check check check Check Check Check Check Check Line 35 on your checking checks To avoid delays in the processing of your return: do Chesapeake Chesapeake Bay and Endangered Species Fund Chesapeake Bay Trust and the Wildlife and Heritage Division Chesapeake Beach 0501 Chesapeake City 0803 Chestertown 1502 Cheverly 1707 Chevy Chevy Chase Sec 3 1614 Chevy Chase Sec 5 1616 Chevy Chase View 1617 choose Church ciaries cigarettes circuit cities City) City) City) claim claim claim claim claim claim claimed claimed claimed clearance Clearspring 2202 clerk close Code No Code No Code No Code Numbers coin operated collect collected collected collected collecting collection collections College Colmar Manor 1708 Columbia Column Column Column columns Columns combined combined Commerce common Common Carrier Permit This Communications Communities companies companies companies company company compensation compensation) complete complete complete complete complete Complete Complete Complete complete Forms 504 and 504NR Complete lines 1 through 14 of completed completing completing Completing the return complex Complex Trust compliance Compliance Division comply composite composite Comptroller Comptroller Comptroller Comptroller of Maryland COMPTROLLER OF MARYLAND www marylandtaxes com Comptroller s Comptroller s Comptroller s Comptroller s computation of this income compute computer generated Computer Printed computerprepared computes concerning conducts connection Conservation considered consisting consists consists consumer contact contact contact the Workers Compensation Commission for certification of contacted contacting contain contingent continue continues continuing; contribute contribute contributed contributed contribution contribution contributions CONTRIBUTIONS 6 control conversion) corner corporate corporation corporation corporation corporation Corporation Income Tax The corporation income tax applies to corporation); corporations corporations corporations Corporations corpus correct correct correct correct them corresponding Cottage counties county county county county County County County County County 0125 County 0240 County 0256 County 0262 County 0263 County 0280 County 0280 County 0283 County 0290 County 0296 County 0300 County 0305 County 0315 County 0320 County 0320 court court court coverage created created created created creator creator credit credit credit credit credits credits credits credits Credits Credits Creek 1002 Cresaptown 0108 criminal Crisfield 2001 criteria Cumberland current current currently currently; custody d The year ends less than two years after the decedent s date date of death enter 301 in dates dealers death death; debtor debtor in possession deceased decedent decedent decedent decedent decedent s decedent s Decedent s Decedent s Estate Decedent s estate information decedent who was domiciled in Maryland on the date of December decimal decision decision decision declares deduct deducted deduction DEDUCTION 5 deductions DEDUCTIONS 5 Deer Park 1203 defined definition delay delinquent deliver Delmar 2301 Denton 0602 Depar Department Department of Agriculture Department of Assessments & Taxation Department of Business and Economic Development Department of Labor Licensing & Regulation Department of Natural Resources Department of the Environment Dependent deposit deposit deposit deposit deposit deposit deposit deposits derived derived derived described describing designated determination determination determine determine determine develop developed; Developmental Developmental Disabilities Waiting List Equity Fund devices diesel difference difference different digits direct direct direct direct Direct Deposit of Refund Direct Wine Shipper's Permit This directed directly Disabilities disabled disadvantaged employee disallowed disclose Disclosure discretionary discuss disfederal disposition disposition dissolution Dissolution Dissolution of Corporation Articles distilled distributable distribute distribute distributed distributed distributed distributed distributes distributing distribution distribution distributions District Divide dividends dividing Division Division Division Division Division Division Division DO NOT use document documents doing doing doing doing dollar dollar Domicile domiciled domiciled domiciliary Donations are split evenly between the nonprofit Donations to the Maryland Cancer Fund will support cancer: Education Screening Prevention Treatment donor Dorchester DORCHESTER COUNTY drinking Drummond 1623 Due Date DUE DATE 7 during during during during during e mail E mail taxhelp@comp state md us Eagle early earned earned East New Market 1003 Easton 2101 Economically ed on Form 504NR line 17e Edmonston 1712 Education effect effect as of 7/1/13 For additional information see the reverse side for eficiaries either Eldorado 1007 Electing Electing electric electricity electronic electronically filed elects eligible Elkton 0804 Ellerslie 0113 Email Emergency Emmitsburg 1103 Employee employees employer employer Employer Withholding of Income Tax Employers Employers empowered Endangered Endangered Species Fund ending energy Enforcement & Inspections 410 260 7388 engaged enter enter enter enter enter enter enter enter enter enter enter enter enter enter enter enter enter enter enter Enter Enter Enter Enter Enter Enter Enter Enter Enter Enter on line 31 the total of Maryland estimated tax payments enter the Maryland tax from Form 504NR line 21 entered Entering Enterprise entire entities entities entities: entity entity entity entity entity entity entity entity s Entity) or 800 638 2937 entry Environmental equal equal equipment equipment Equity ESBTs establish establishing estate estate estate estate estate estate estate estate estate estate estate estate estate estate estate estate information estate s estates ESTATES 8 estimated estimated Eutaw events every Maryland corporation and every other corporation which has a example exceed exceed exceed 35% exceeds exception excess excess excess excess exchange exchanges excise excluded exclusions exclusively excursions exempt exempt exemption exemption Exemption EXEMPTION 5 exemptions exhibits exist existing expect expected expenses expenses) explaining Express extend extends extension EXTENSION OF TIME Extension of time to file extent extent Facsimile transmittal 410 974 2967 factor factor factor from line 15 against this income again failing failing Failure Fairmount falls false fasten February federal federal federal federal federal federal federal federal federal federal federal federal federal federal federal federal federal federal federal federal federal Federal Federalsburg 0603 FEINs fiduciaries fiduciaries fiduciaries fiduciaries fiduciaries fiduciaries fiduciaries fiduciaries fiduciaries fiduciaries fiduciaries Fiduciaries Fiduciaries fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary fiduciary Fiduciary Fiduciary Fiduciary fiduciary s fiduciary s fiduciary s fiduciary s fiduciary s fiduciary s fiduciary s fiduciary s Fiduciary s Fiduciary s Maryland modifications Certain Fiduciary s share of net Maryland modifications fiduciary: Field Enforcement Division Fifty figure FIGURE YOUR MARYLAND Figure your Maryland net taxable income figured figures filed filed filed filed filed filed filing filing filing filing filing filing filing filing Filing final final final final financial financial financial fines first fiscal fiscal fiscal fiscal fiscal Fiscal year FISCAL YEAR 8 fixtures fling follow following following following: follows foods For additional information see Administrative Release 26 FOR BANKRUPTCY for calendar year or any other tax year or period beginning in 2013 For more information call 410 767 6213 Forest FORM 2013 Form 502S Form 504 Form 504 is used by both resident and nonresident fidu Form 504CR with Form 504 For additional information Form 504NR form not a photocopy If no entry is needed for a specific line forms forms forms Forms formula Formula franchise fraudulent Frederick Frederick 1104 FREDERICK COUNTY 1100 FREE STATE TAX ASSISTANCE frequently Friendship Friendsville 1204 from Central Maryland 410 260 7980 front front Frostburg Fruitland 2308 funds funds Funds funeral funeral Funkstown 2203 furnace furnished furniture gains Gaithersburg Galena 1503 Galestown 1009 gallon gallon gallon Garrett gARRETT COUNTY 1200 Garrett Park 1604 gasoline general general Accounting Division generally generally Generally Generally generated George given Glen Echo 1605 Glenarden 1730 going Goldsboro 0604 Goldstein government Government governmental governments grantor grantor grantor grantor grantor grantor s Grantor Trust Grantsville 1205 greater Green Greenbelt Greensboro grocer grocery gross gross Grove 1612 guarantee guardian Hagerstown 2204 Hampstead 0701 Hancock 2205 handled Harbor 1711 Harford HARFORD COUNTY 1300 Harry have had tax paid for them may claim the credit on Form 504 have: having Havre de Grace 1303 Hebron 2302 Heights Heights Heights 1207 Heights 1713 Heights 1728 heirs helps restore and protect Henderson 0611 herself higher highest Highland Hillsboro 0606 himself holding holds holiday horse How can you participate? Howard HOWARD COUNTY 1400 however http://phpa dhmh maryland gov/cancer/SitePages/mcf home aspx Hurlock Hyattsville 1715 hyphens I nt e r est o n st a t e a nd l o ca l o bli ga t i o ns o t he r t ha n identification identification Identification identified identify If the If Your Original Return Showed a Refund implemented IMPORTANT: If imposed imposed imposed imprisonment improvement information 410 260 8531 in state include include include include include include Include included included included included included included includes including including income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income income Income Income Income Income Income Income INCOME 5 Income from U S government obligations Enter on line 5 Income required to file federal Form 990 T Income tax information 410 260 7980 income tax rates Income taxes deducted on federal return All incomes incorporated increase increase Indian Head 0901 indicate indicate individual individual individual individual individual individual individuals individuals individuals information information information information information information information information information information INFORMATION 1 INFORMATION 2 INFORMATION 8 Information System at www choosemaryland org/blis Injured Injured Workers Insurance Fund inquiries inspect instead instead Instead institution institution institution instruction Instruction Instruction Instruction Instruction Instruction Instruction Page INSTRUCTIONS instructions instructions instructions instructions instructions Instructions INSTRUCTIONS FOR Instructions for filing fiduciary income tax returns Instructions for Maryland Form 504NR instrument insurance insurance insurance Insurance Insurance insurance 410 767 3246 Insurance Company Premium intangible intangible intangible intangible intangible inter interest interest interest interest interest interest interest interest interest interest Interest for Late Filing interests Internal Internal Internal International Internet www marylandtaxes com invest involved is filed issue issued It s easy: itemized items items Join the fight against cancer in Maryland! jointly judicial jurisdictions Keedysville 2206 keeps Kensington KENT COUNTY 1500 Kitzmiller 1206 knowledge La Plata 0902 Labor Laboratory Landover Hills 1726 larger later later Laurel 1716 Lavale 0110 Laytonsville 1607 least least: leave legal legibly legislative Leonardtown 1902 letters letters) level liability Liberty License Licenses Licensing Licensing liens limited limited Line 10f Enter the net Maryland modifications on line 8 allocated Line 15 Add Line 16: Line 16a Enter Line 16b Multiply Line 16c The Line 17: Line 17a Enter Line 17b Enter Line 17c Add Line 17d Enter line 17e Line 17e Subtract Line 18 Enter Line 19 Calculate Line 20 Calculate line 21 Line 21 Multiply Line 22 Multiply line 40 of Form 504 Attach Form 504UP Line 42a Line 42b Line 42c line; lines lines lines lines lines lines lines lines Lines 1 through 8: For liquidation) LIST OF INCORPORATED CITIES TOWNS AND TAXINg AREAS IN MARYLAND listing little local local local local local local LOCAL LOCAL INCOME TAX 5 Local income tax and special nonresident tax LOCAL TAX AND local tax rate chart and worksheet LOCAL TAX WORKSHEET (15) localities located located Lonaconing longer losses Lottery Luke 0105 machinery mailed mailed Mailing your return MAILING YOUR RETURN 7 makes making management Manchester 0702 manufacturers manufacturing Mardela marked market Marlboro Married Martin s Addition 1622 Mary s Marydel 0607 Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Maryland Cancer Fund MARYLAND FIDUCIARY TAX RETURN MARYLAND FORM 504NR 4 Maryland Insurance Administration Maryland modifications Maryland Resident Maryland s Maryland source income MARYLAND STATE AgENCIES MOST FREQUENTLY CONTACTED BY BUSINESSES Maryland tax MARYLAND TAX 5 Maryland; Maryland; MARYLAND2013 marylandtaxes com mated payment mation McCoole 0114 meaning means mechanism Medical medicine meeting member member members merchandise method Method Method Method 1 (Formula Method) line 9 Line 9a Enter the feder Method 2 (Alternative Method) line 10 Lines methods Middletown 1106 Midland 0106 Millington 1504 Millington 1808 minor modifi modification modification modification modifications modifications modifications modifications modifications modifications modifications modifications MODIFICATIONS 3 Monday money Money Montgomery MONTgOMERY COUNTY month month Morningside 1727 Mortgage motion motor motor Motor motor carriers on 1/1/96 Motor fuel Motor fuel Alcohol & Tobacco Tax Unit Motor Fuel Tax Generally Mountain Mt Airy 0703 Mt Airy 1114 Mt Rainier 1717 multi residential multiple Multiply multistate mutual MW506NRS Myersville 1107 NAME ADDRESS AND OTHER Name Address and Other Information names National Native Claims Settlement Act nearest nearest NET TAXABLE INCOME 5 New businesses can register online and set up tax New Carrollton 1729 new corporation New corporation information 410 767 1350 New Corporations In New Market 1108 New Windsor 0704 nexus Nexus No incorporated cities or towns non distributable non exempt non Maryland non Maryland non Maryland non Maryland Non Maryland Non Maryland loss For non residential nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident nonresident Nonresident Nonresident Nonresident Nonresident NONRESIDENT BENEFICIARY Nonresident beneficiary deduction nonresidents North Beach 0502 North Brentwood 1718 North Chevy Chase 1618 North East 0805 not attach Form 504UP not print returns on colored paper; do not write on staple or NOT SEND CASH Note: A NOTE: Changes NOTE: Non Maryland NOTE: The Note: You NOTE: You notice notification notification notified notify ntment numbe number number number number number number number number number Number NUMBER NUMBER SIGNATURES AND numbers numbers numbers Oakland 1209 Oakmont 1619 obligated obligations obligations obligations obtain obtain obtained occupation Ocean City 2402 of death of Form 504 $ of the amended Form 504 A copy of the amended federal of the decedent s death of the Department of Natural Resources offers Office Office Office Office Office Office officer officer s official on line 29 one fourth one half online Online business registration www marylandtaxes com operate in Maryland To determine if a license is necessary contact the operates operating operations operators option or statement to Maryland Form 504 showing order order order organization original original original Other other other other other other other other other other other other other Other Other additions Include OTHER AGENCIES OTHER REGISTRATIONS & TAXES OTHER REQUIREMENTS Other subtractions Include out of state outside over: overpayment overpayment OVERPAYMENT OR Overpayment or balance due ovide owned owners Oxford 2102 P O Box 2229 package pally administered paper check Park 1208 Parkway Part I Reconciliation of Maryland and Federal Income Part II Calculation of Nonresident Maryland Income Tax partial partially partially participated partner partnership partnerships pass through pass through Pass Through passed passed passenger payable payer paying payment payment payment Payment Payment Instructions PAYMENT INSTRUCTIONS 7 payments payments penalties penalties Penalties penalty pencil penny Pensions percent percentage performs period perjury permanently permit permit permit and a common carrier permit permits permitted Perryville 0806 person person person personal personal personal personal personal personal personal personal Personal property tax assessments 410 767 1170 persons persons Peter Franchot Comptroller phone pictures Pittsville 2307 place Place Place places Plans) plant Please Please read this before filling out your forms! Please use blue or black ink when completing your forms and Pocomoke City 2403 point political political pomace pooled Poolesville 1608 Port Deposit 0807 portion portion portion portion of income of an Electing Small Business ries portions possess possession Potomac Park Addition 0109 power power premium prepared preparer preparer Preparer s preparers prescribed Preservation Preston 0608 price Prince PRINCE gEORgE S Princess Anne 2002 princi principal principal principal; principally principally print PRIVACY ACT Privacy act information private prizes Procedures proceedings proceeds proceeds process processed processing products profession Program programs proper propert property property property property property property property property property property property property and payroll factors The tax is imposed at a flat rate of 8 25% Property tax credits 410 767 4433 property) proportionate proportionately proprietorships) provide provide provide provided provided provided provided provides providing provision public Public Public Service Company Franchise Tax In addition to corporation publications published punch holes in the barcode purchase purchased purchaser purchasing Purpose of Form purposes; pursuant qualified QUALIFIED FUNERAL Qualified Funeral Trust Qualified funeral trusts qualify quarterly quarterly Queen Queen QUEEN ANNE S COUNTY Queenstown questions races radiation Rate Chart rates Raven receipt receipts receipts received received receivership recognize recognizes records recreational recycling reduce reduce reduced reduction refer Reforestation refreshments refund refund refund refund refund refund refund refund refund refund refund refund refund refund refund refunds regarding Regional Regis registering registration registration Registration Registration Registration REGISTRATION & TAXES Registration and Licensing All regular Regulation regulations rejected related relating Release Release 16 at www marylandtaxes com remain remainder remaindermen remaindermen remit remitted rental rentals rentals rentals reorganization) report report reported reported reported reported reported reported on line 8 reporting representative representative representative representatives request request requested required required required required required required required required required required required required required required required requirement requirements requirements requires requires resale resident resident resident resident resident resident resident Resident Resident status RESIDENT STATUS 3 residential residents resides Response responsible Restoration result result result resulted resulted resulting retail retailer retained retaining Retirement return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return return Return return must be attached return: returned) returns returns Returns Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Administration Division reversionary revert revision rides Ridgley 0609 riding right right rights Rising Riverdale Park 1720 Robert s Rock Hall 1505 Rockville 1609 Rosemont 1113 round rounded rounded routing routing routing routing rules rules rules S portion S portion S portion salaries salary sales sales sales sales Sales Sales and Use Tax This Salisbury satisfy Saturday Savage Savings Savings savings) schedule schedule Schedule Schedule SCHEDULE schedules schedules Seat Pleasant 1721 Secretary 1005 Section Section Section sections Sections securities security selfinsured sellers selling selling separate separate separate Separately septic service service Service Service service sold or served in connection with entertainment services services settlement severe sewage share share share share share shareholder Sharpsburg 2207 Sharptown 2305 sheet sheet is entered on line 10e shipper's should should should should should showing showing shown shows shows sign up for our newsletter signature Signature and verification signatures and attachments signed simple Simple Trust Electing Small Business Trust (ESBT) single Single site at www marylandtaxes com situs skating Small Small smaller Smithsburg 2208 Snow Hill 2404 Social software solely Somerset Somerset 1610 SOMERSET COUNTY 2000 souce sourc source source source source source(s) sources sources sources sources sources sources Attach a schedule or statement to Maryland Form sources: space spaces special special special special Special SPECIAL INSTRUCTIONS Special instructions for bankruptcy estates Species Specific spirits split interest Splitting Your Direct Deposit spouse Springs ST MARY S COUNTY 1900 St Michael s 2103 stand standard STANDARD AND ITEMIZED Standard and itemized deductions standards staple start state state state state state state state state state State State State State State State State state complete Form 502CR Part A and Part H and enter the state s statement statement statement statements statements states States States States station stock stores storing Street subdivision subdivision subdivision Subdivision Rate subdivisions) subject subject subject subject subject subject subject subject submit substantial substantially substitute Substitute forms Substitute/computer generated 410 260 7605 subtract Subtract subtracted subtraction subtraction subtraction Subtraction Modifications include subtractions subtractions successful Sudlersville 1804 sufficient summary Sunday supplies supply Surcharge Surcharge 410 585 3018 surcharges surcharges Sustainable Sykesville 0705 symbols System systems tables taken Takoma Park 1611 Talbot TALBOT COUNTY 2100 Taneytown 0706 tangible Tawes Tax clearances 410 260 7813 tax exempt tax form and donate to Tax General Tax Preparers taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable taxable Taxable Net Income is: Maryland Tax is: taxation taxes taxes taxes taxes taxes Taxes paid Taxes paid and credits TAXES PAID AND CREDITS 6 taxing taxing taxing taxpayer taxpayers taxpayers taxpayers taxpayers taxpayers Taylor telecommunications telephone telephone Telephone TELEPHONE NUMBER CODE Telephone number code numbers Templeville 0610 Templeville 1806 Testing the Chesapeake Bay and the Chesapeake Bay! the Compliance Division the decedent s date of death Also complete the decedent s the provisions of U S C A Title 15 Section 381 of the Interstate the return An explanation must be provided on page two the year their their their there there there There There Therefore thereof these these those three three three three through through through through through through through through through through through through Thurmont 1110 tickets tillage timber timing tionment Tire Recycling Fee This fee applies to tire wholesaler s or a tire tires title Title tment TO FILE 7 tobacco tobacco Tobacco total total total total total total Total Interest TOTAL MARYLAND TAX Total Maryland tax local tax and contributions Town of Chevy Chase towns Towson trade transaction transfer) transferred transferred Trappe 2104 Treasurer s Treasury treated treatment treatment tributed tricit trucks Truman trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust trust Trust Trust Trust (ESBT) Resident TRUST 8 Trust(ESBT) trust; trustee trustee trusts trusts trusts trust's tuition Type of entity TYPE OF ENTITY 1 type(s) types types unascertained unborn unclaimed Unclaimed property 410 767 1700 Unclaimed Property Unclaimed under under under under under under underpayment Underpayment of Estimated Tax understand unemployment Unemployment Unemployment Insurance Employers Union union) United United United Universal University Park 1723 unless unpaid unrelated unrelated until until upper Use Form 504 and Form 504NR if applicable to file an Use line 13 on Form 503 Use Line 15 on Form 503 Use Line 41 on Form 505 Use of federal return USE OF FEDERAL RETURN 1 users uses your donation? using using using using Utilit y Surcharges These utility Utility surcharges value valued various varying vehicles verification verified Vienna 1006 Village 1613 visit Visit www cbtrust org and Visite nuestro sitio Web en www marylandtaxes com para obtener formas e instrucciones en Espa ol vivos w w w wagering wages wages Waiting Walkersville 1111 Want to find out how the Trust Want to Help the Chesapeake Bay Washington Washington WASHINgTON COUNTY water water we ll weeks wells Westernport 0107 Westminster 0709 whatever WHAT'S NEW FOR 2013 Whenever where whether which which which which which which which which which which whichever Who is a fiduciary? Who is a nonresident fiduciary? Who is a resident fiduciary? Who must file Form 504 WHO MUST FILE? 1 whole wholesale wholly Wicomico WICOMICO COUNTY 2300 Willards 2306 Williamsport 2209 winnings withheld withheld withhold withholding withholding withholding) withholding; within within within within within within Woodsboro Worcester WORCESTER COUNTY2400 words workers Workers Compensation Commission Workers Compensation Employer would would write write write wrong year s year s yearly years years years years years years years years yland Your contribution directly Zones