Fillable Form 500 - Maryland Corporation Income Tax Return

MARYLAND

PAGE 2

FORM

500

CORPORATION INCOME TAX RETURN

2008

NAME ________________________________________FEIN _______________________________________________________

SCHEDULE A –

Column 1

Column 2

Column 3

COMPUTATION OF APPORTIONMENT FACTOR

TOTALS

DECIMAL FACTOR

(

)

Column 1 ÷ Column 2

WITHIN

WITHIN AND

(Applies only to multistate corporations – see instructions)

rounded to six places

MARYLAND

WITHOUT

NOTE: Special apportionment formulas are required for rental/leasing, financial institutions,

transportation and manufacturing companies. See instructions. Multistate manufacturer

MARYLAND

with more than 25 employees must complete Form 500MC; See instructions.

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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) . . . . .

Payroll

a. Compensation of officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b. Other salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c. Total payroll (Add lines 3a and 3b, for Columns 1 and 2) . . . . . . . . .

Total of factors (Add entries in Column 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Maryland apportionment factor Divide line 4 by four for three-factor formula, or by the number of factors used if special apportionment formula required.

(If factor is zero, enter 000001 on line 6 page 1.)

SCHEDULE B – ADDITIONAL INFORMATION REQUIRED

(Attach a separate schedule if more space is necessary)

Telephone number of corporation tax department:

If a multistate operation, provide the following:

Address of principal place of business in Maryland (if other than indicated on page 1):

Brief description of operations in Maryland:

Has the Internal Revenue Service made adjustments (for a tax year in which a Maryland return was required) that were not previously reported

to the Maryland Revenue Administration Division? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If “yes”, indicate tax year(s) here:

and submit an amended return(s) together with a copy of the IRS adjustment report(s) under sepa-

rate cover.

Did the corporation file employer withholding tax reports/forms with the Maryland Revenue Administration Division for the last calendar year? . . . . . . . . . . .

Yes

Is this entity part of a federal consolidated filing? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Is this entity a multistate corporation that is a member of a unitary group? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Is this entity a multistate manufacturer with more than 25 employees? If so, complete and attach Form 500MC to your Form 500. . . . . . . . . . . . . . . . . . . . . . .

Yes

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief it is true, correct and complete. If pre-

pared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge. Check here

if you authorize your tax preparer to discuss this return with us.

Officer’s signature

Date

Preparer’s SSN or PTIN

Preparer’s signature

Title

Preparer’s name, address and telephone number

Make checks payable to: COMPTROLLER OF MARYLAND.

Write federal employer identification number on check using blue or black ink.

Mail to: Comptroller of Maryland, Revenue Administration Division,

Annapolis, Maryland 21411-0001