Form 500MC Fillable Report of Maryland Multistate Manufacturing Corporation
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Worldwide Worldwide For Form 510 enter the amount from (: 1) Unchecked (: 2) Unchecked (Applies only to multistate corporations) (Column 1 Column 2 (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 1 TOTALS WITHIN MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Column 2 TOTALS WITHIN AND WITHOUT MARYLAND 1A Receipts a Gross receipts or sales less returns and allowances b Dividends c Interest d Gross rents e Gross royalties f Capital gain net income g Other income (Attach schedule) h Total receipts (Add lines 1A(a) through 1A(g) for Columns 1 and 2) 1B Receipts Enter the same factor shown on line 1A Column 3 Disregard this line if special apportionment formula used 2 Property a Inventory b Machinery and equipment c Buildings d Land e Other tangible assets (Attach schedule) f Rent expense capitalized (multiplied by eight) g Total property (Add lines 2a through 2f for Columns 1 and 2) 3 Payroll a Compensation of officers b Other salaries and wages ) (Federal Employer Identification Number (9 digits) Row 1) (Name as shown on Form 500 or 510 Row 1) (text) (text) (text) (text) (The result may be positive or negative ) (toll free 866 588 2086) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (With more than 25 employees) 1 for In Maryland and from line 1a page 1 for 10 Taxable income (See instructions ) 11 Book value of plant land equipment (See instructions ) 177/178 (Senate Bill 444/House Bill 664) of the 2008 regular 1A Receipts a Gross receipts or sales less returns and allowances 1B Receipts 2 Property a Inventory 3 Payroll 4 Total of factors (Add entries in Column 3 ) 500 or 510 Submit the completed 500MC form with the income 500 or page 2 of Form 510 Enter the amount from 5A Multiply line 3 by the percentage of individual nonresident ownership 5B Multiply line 3 by the percentage of nonresident entity ownership 6A Multiply line 5A by 7% 6B Multiply line 5B by 8 25% a Compensation of officers Additional information on the Tax Reform Act of 2007 may and then answer the two questions that follow using the check AND WITHOUT MARYLAND Apportionment factor using three (3) factor formula from line 5 as described in statute and regulation b Dividends b Machinery and equipment b Other salaries and wages be found at www marylandtaxes com/reporting Our between using a single factor apportionment formula and the boxes provided c Buildings c Interest c Total payroll (Add lines 3a and 3b for Columns 1 and 2 ) Column 1 Column 2 Column 1 for In Maryland and from Column 2 for Column 3 column 3 of the worksheet on page 2 of this form COM/RAD 317 complete Form 500MC which serves to provide the comparison Complete the worksheet above using the standard three factor COMPUTATION OF APPORTIONMENT FACTOR WORKSHEET corporate information reporting hot line is 410 7673015 corporation has more than 25 employees Form 500MC also corporation that has more than 25 employees and apportions its d Gross rents d Land Disregard this line if special apportionment formula used e Gross royalties e Other tangible assets (Attach schedule ) Enter the amount from line 14 of Form 500 or line 15 from Form 510 Enter the amount from line 1A(a) page 3 of Form Enter the book value of your plant land and Enter the identifying information at the top of Form 500MC Enter the same factor shown on line 1A Column 3 equipment in Maryland and worldwide as they are f Capital gain net income f Rent expense capitalized (Multiplied by eight ) Federal Employer Identification Number (9 digits) for Columns 1 and 2 ) For Form 500 enter the amount from line 13 page for Worldwide formula See instructions for completing Schedule A for Forms from line 10 of Form 510 from line 5 of Form 510 g Other income (Attach schedule ) g Total property (Add lines 2a through 2f General Instructions h Total receipts (Add lines 1A(a) through 1A(g) If filing Form 500 If filing Form 500 subtract line 7 from line 4 If filing Form 510 If filing Form 510 In Maryland Worldwide income under the single sales factor These corporations should Income: From line 10 page 2 of Form 500 or line 2 page 1 of Form 510 Instructions for each of these lines are provided on Is the headquarters of the business located in Maryland? Line 10 Taxable income Line 11 Book value of plant land and equipment line 4 page 1 for In Maryland and line 2 page 1 Line 9 Volume of sales (receipts) Lines 1 through 8 MANUFACTURING500MC CORPORATION MARYLAND Maryland apportionment factor Divide line 4 by four for three factor formula or by the number of factors MARYLAND REPORT OF MULTISTATE Multiply line 1 by line 2 Multiply line 3 by 8 25% Multistate manufacturing corporations are required to use a must be filed Name as shown on Form 500 or 510 page 1 of Form 500MC page 2 Purpose of Form required to report to the General Assembly each manufacturing rounded to six places) session of the General Assembly the Comptroller of Mar yland is Since 2000 has the business been using a sales company to conduct or report Maryland sales? single factor apportionment formula based on receipts If the Specific Instructions subtract line 7 from the sum of lines 6A and 6B tax return three factor formula that was required prior to January 1 2001 TOTALS WITHIN TOTALS WITHIN DECIMAL FACTOR Under the Tax Reform Act of 2007 as amended by Chapter used if special apportionment formula required (If factor is zero enter 000001 on line 2 page 1 ) valued at the end of the tax year Volume of sales (receipts) (See instructions )