Form 502AE Fillable Maryland Subtraction for Income Derived within an Arts and Entertainment District
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

(Include this amount on line dd of Form 502SU or line dd of Form 505SU ) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 Name of qualifying residing artist 2 Name of arts and entertainment district(s) 3 Address of residential real property owned or rented in Maryland 4 Trade name and business address in arts and entertainment district(s) 5 Nature of business conducted in arts and entertainment district(s) 6 Source of income derived within arts and entertainment district(s) for which subtraction is being claimed 7 Amount of subtraction claimed for income derived within arts and entertainment district(s) A book or other writing; A musical composition or the performance of a musical A painting or other picture; A play or performance of a play; A qualifying residing artist may claim a subtraction for income A sculpture; address in the arts and entertainment district(s) Do not Any product generated as a result of any of the categories artist artist A qualifying residing artist means an individual who: Artistic work does not include any piece or performance created or Artistic work does not include tailoring services clothing alterations artistic work from within a district qualifies for the subtraction Artistic work means an original and creative work whether created artistic work that the individual created wrote composed or artistic work within an arts and entertainment district if the artist artistic work: Arts and Entertainment District means an area designated as a commercial or advertising copy business business activities conducted in the arts and entertainment by the Secretary of the Department of Business and Economic catalog sales of artistic work shipped from within a district categories: City or Town com or email your question to TAXHELP@comp state md us You COM/RAD 025 composition; Conducts a business in any arts and entertainment district; Created outside any arts and entertainment district does created that artistic work within any arts and entertainment district Created within any arts and entertainment district and derived from the sale publication production or performance of an DERIVED WITHIN ARTS AND502AE ENTERTAINMENT DISTRICT(S) Derives income from the sale publication production or Development as an arts and entertainment district distric t(s) in which the qualif ying ar tist conduc ts a district(s) does not qualify for the subtraction enter a mailing address such as a post office box entertainment district(s) that qualifies for the subtraction executed either solely or with one or more other individuals executed for industry oriented or industry related production such following rules shall apply: For more information visit our Web site at www marylandtaxes for the subtraction; GENERAL INSTRUCTIONS generating the income that qualifies for the subtraction if the artist created the artistic work within a district in any arts and entertainment district In determining the amount of income allowed as a subtraction the in federal adjusted gross income derived within arts and Include this amount on line dd of Form 502SU or line dd Income derived by an artist from the internet broadcast of an Income in the nature of royalties licenses or other future Income received by an artist from internet mail order and Income that an artist earns from a musical performance from Income that an artist earns from the creation or choreography Income that an artist earns from the sale or publication of INSTRUCTIONS is available to a single member limited liability company whose Last name Line 1 Enter the individual s name who is the qualifying residing Line 2 Enter the official name(s) of the arts and entertainment Line 3 Enter the Maryland address of the residential real property Line 4 Enter the trade or business name if any and the business Line 5 Provide a brief description of the artistic work and the Line 6 Provide a brief description of the business transactions Line 7 Enter the amount of the income to the extent included listed above MARYLAND SUBTRACTION FOR INCOME may also call 1 800 638 2937 or from Central Maryland 410 2607980 member is an individual not qualify for the subtraction; or of a film: of a play or dance the composition of music or the production of Form 505SU or jewelry repair or rural box number Outside any district does not qualify for the subtraction owned or rented by the qualifying residing artist Do not Owns or rents residential real property in Maryland; Part A Qualifying Residing Artist Part B Income Derived within Ar ts and Enter tainment PART B Income Derived Within Arts and Entertainment District(s) performance within any arts and entertainment district of an Present address (No and street) Print using blue or black ink only produced within a district by the artist or from acting in a film: Production and Performance of Artistic Work qualifies for the subtraction if the artist created the artistic qualify for the subtraction Qualifying Guidelines Required Attachments revenues from the creation or choreography of a play or dance revenues from the sale of reproduction or publishing rights Sale and Publication of Artistic Work Social Security Number Sold outside any arts and entertainment district does not sold within any arts and entertainment district qualifies SPECIFIC INSTRUCTIONS Spouse s first name and initial State the composition of music or the production of a film does not The creation of a dance or the performance of a dance; The creation of a film or the acting within a film; The creation of original jewelry or clothing design; or the performance of a play or dance from the showing of a film The subtraction is only available to individuals The subtraction To qualify for the subtraction you must be a qualifying residing Traditional or fine crafts; Who May File Within any district qualifies for the subtraction; or work within any district written composed or executed that falls into one of the following You must attach to your Mar yland return a completed Form 502AE Your first name and initial ZIP code