Form 510D Fillable Declaration of Estimated Pass-Through Entity Tax
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

(: 1) Unchecked (: 2) Unchecked (: 3) Unchecked (: 4) Unchecked (City or town) (Federal employer identification number (9 digits)) (Name) (Number and street) (State) (text) (text) (Write Federal Employer Identification Number on check) (ZIP code) 1 Taxable income of nonresident individual members (including fiduciaries) expected for the 110 Carroll Street 2 Estimated income tax liability (5 75% of line 1 ) 2014 ENDING 3 Special nonresident tax (1 25% of line 1 ) 4 Taxable income of nonresident entities expected for the tax year BEGINNING in 2014 5 Estimated tax liability (8 25% of line 4 ) 510D INCOME TAX 6 Estimated tax due for the year (Add lines 2 3 and 5 ) 7 Estimated tax due per quarter (Line 6 divided by four ) 9th and 13th months following the beginning of the tax year A nonresident entity is an entity that is not formed under the ADDITIONAL INSTALLMENTS OF THE CURRENT TAX YEAR SEE THE INSTRUCTIONS FOR MORE INFORMATION amount of estimated tax required using the estimated tax Annapolis Maryland 21411 0001 Annapolis MD 21411 0001 applicable behalf of all nonresident members For nonresident members BUSINESS TRUST by the date of application If a FEIN has not been applied for Cash Flow Limitation worksheet is available in our PTE income Certain PTEs meeting certain reporting requirements are CHECK HERE City or town COM/RAD 073 13 49 Comptroller of Maryland DECLARATION OF ESTIMATED DECLARATION OF ESTIMATED 510D INCOME TAX INSTRUCTIONS do so immediately ending dates DO NOT SEND CASH Enter the exact PTE name with any Trading As (T/A) name if Enter the Federal Employer Identification Number (FEIN) If entity (PTE) to declare and remit estimated tax ENTITY TYPE: estimated tax due for the year ESTIMATED TAX PAID FOR 2014 WITH THIS DECLARATION $ estimated tax payments for the year must be at least 90% of ESTIMATED TAX WORKSHEET exempt from the requirement to pay nonresident tax on behalf Federal Employer Identification Number (9 digits) file Form 510D Filing electronically using Modernized Electronic Filing For nonresident entity members the tax is 8 25% of the For Office Use Only for partnerships LLCs and business trusts FORM 2014 Form 510D The form used for filing must reflect the preprinted General Requirements PTEs are required to pay tax on However if the pass through entity has a short tax period of If it is necessary to amend the estimate recalculate the If the tax year of the PTE is other than a calendar year enter If you need to make additional payments for the current tax IMPORTANT: Please review the instructions before completing this form If you are using this form for subsequent estimated in addition to the special nonresident tax of 1 25% of the in Maryland The amount of tax due may be limited based on In the case of a short tax period the total estimated tax indicate the FEIN type of tax and tax year beginning and installment due dates occurring during the short tax year is the total estimated tax required divided by the number of laws of Maryland; and is not qualified by or registered with less than 4 months it does not have to pay estimated tax nor LIMITED LIABILIT Y COMPANY Mailing Instructions Mail the completed Form 510D and Make checks payable to and mail to: MARYLAND Maryland law provides for the accrual of interest and imposition MARYLAND PASS THROUGH ENTITY marylandtaxes com marylandtaxes com and download another Form 510D ME YE EC EC members is 5 75% members must include the statement with their own income method (software provider must be approved by the IRS and minimum estimated tax for each of the installment due dates more information Name Address and Other Information Type or print the nonresident member s distributive or pro rata share of income not mail 510D; retain it with company s records Number and street of its nonresident members See instructions for Form 510 for of penalty for failure to pay any tax when due of the tax that was developed for the prior tax year The or Black OR FISCAL YEAR BEGINNING PARTNERSHIP PASS THROUGH ENTITY payable to Comptroller of Maryland All payments must Payment Instructions Include a check or money order made payment to: payments you do not need to complete this worksheet if you previously have calculated the amount you need to pay each penalty Please Print Using Blue provided at the top of Form 510D Purpose of Form Form 510D is used by a pass through quarter remaining installments must be at least 25% of the amended required information in the designated area required is the same as for a regular tax year: 90% of the tax Revenue Administration Division Revenue Administration Division) If filed electronically do S CORPOR ATION showing the amount of tax paid on their behalf Nonresident STAPLE State tax instructions which can be downloaded at www Tax Rate The current 2014 tax rate for nonresident individual tax returns (Form 500 504 505 or 510) to claim credit for tax year BEGINNING in 2014 tax year in which the PTE s tax year begins Tax Year or Period The tax year is shown at the top of taxes paid on their behalf that are individuals or nonresident fiduciaries the tax is 5 75% that was developed for the current (short) tax year or 110% that was developed for the prior tax year to avoid interest and the 4th 6th 9th and 12th months following the beginning of the beginning and ending dates of the fiscal year in the space the Department of Assessments and Taxation to do business the distributable cash flow limitation The Distributable the FEIN has not been secured enter APPLIED FOR followed The PTE must issue a statement to each nonresident member the PTE must make quarterly estimated payments The total the tax developed for the current tax year or 110% of the tax the tax year or period for S corporations or by the 4th 6th to reflect any previous underpayment or overpayment The USE THIS FORM TO REMIT ANY ESTIMATED PAYMENT DUE AT THIS TIME IF FORMS ARE NEEDED TO MAKE When the tax is expected to exceed $1 000 for the tax year When to File File Form 510D on or before the 15th day of worksheet provided Adjust the amount of the next installment year you may file electronically or you can go to www ZIP code