Fillable Form 500 - Maryland Corporation Income Tax Return

Page 3

MARYLAND CORPORATION

FORM

500

INCOME TAX RETURN

2012

Name _______________________________ FEIN ________________

SCHEDULE A – COMPUTATION OF APPORTIONMENT FACTOR

Column 1

Column 2

Column 3

(Applies only to multistate corporations – see instructions)

TOTALS WITHIN

DECIMAL FACTOR

TOTALS WITHIN

AND WITHOUT

MARYLAND

(Column 1 ÷ Column 2

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

MARYLAND

financial institutions, transportation and manufacturing companies.

rounded to six places)

1A. Receipts a. Gross receipts or sales less returns and allowances . . 

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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) . . . . . . . . . . . . . . . . . . . . . . . . 



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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,

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for Columns 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . 



3. Payroll

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

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

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

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

5. 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 11 page 2) . . . . . . . .

SCHEDULE B – ADDITIONAL INFORMATION REQUIRED (Attach a separate schedule if more space is necessary)

1. Telephone number of corporation tax department: ___________________________________________________________________

If a multistate operation, provide the following:

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

3. Brief description of operations in Maryland: ________________________________________________________________________

4. 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 separate cover.

5. Did the corporation file employer withholding tax returns/forms with the Maryland Revenue Administration Division

for the last calendar year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

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

Yes

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

Yes

8. Is this entity a multistate manufacturer with more than 25 employees?

If so, complete and attach Form 500MC to your Form 500. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Yes

SIgNATURE AND VERIFICATION: 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 prepared 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.

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Officer’s signature

Date

Preparer’s PTIN (required by law)

Preparer’s signature

Title

Preparer’s name, address and telephone number

Make checks payable and mail to:

Comptroller of Maryland, Revenue Administration Division

110 Carroll Street