Form 510 - Pass-Through Entity Income Tax Return

MARYLAND

PASS-THROUGH ENTITY

FORM 510

INCOME TAX RETURN

1999

PAGE 2

Column 1

Column 2

Column 3

COMPUTATION OF APPORTIONMENT FACTOR

TOTALS

DECIMAL FACTOR

(Applies only to multistate corporations – see instructions)

(

)

Column 1 ÷ Column 2

WITHIN

WITHIN AND

NOTE: Special apportionment formulas are required for rental/leasing

rounded to six places

MARYLAND

WITHOUT

and transportation companies.

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

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

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 3b, Page 1.)

PARTNERS’ , SHAREHOLDERS’ OR MEMBERS’ INFORMATION

(Attach continuing schedule in same format if there are more than

five partners, shareholders or members)

Name and

Address

Check here if Maryland:

Distributive or pro rata share

social security number

Resident

Nonresident

(See instructions)

ADDITIONAL INFORMATION REQUIRED

(Attach a separate schedule if more space is necessary)

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

Address at which tax records are located (if other than indicated on page 1):

Telephone number of pass-through entity tax department:

State of organization or incorporation:

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.

Did the pass-through entity file withholding tax reports/forms with the Maryland Revenue Administration Division for the last calendar year? . . .

Yes