Form 510 - Maryland Pass-Through Entity Income Tax Return - 2012 Page 2

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MARYLAND PASS-THROUGH ENTITY
FORM
Page 2
510
INCOME TAX RETURN
2012
NAME __________________ FEIN _____________________
SCHEDULE A – COMPUTATION OF APPORTIONMENT FACTOR
Column 1
Column 2
Column 3
(Applies only to multistate pass-through entities – see instructions)
TOTALS WITHIN
TOTALS WITHIN
DECIMAL FACTOR
(Column 1 ÷ Column 2
NOTE: Special apportionment formulas are required for rental/leasing,
MARYLAND
AND WITHOUT
transportation, financial institutions and
rounded to six places)
MARYLAND
manufacturing companies . 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
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) . . . . . . . .
ADDITIONAL INFORMATION REQUIRED
1 . Address of principal place of business (if other than indicated on page 1):
2 . Address at which tax records are located (if other than indicated on page 1):
3 . Telephone number of pass-through entity tax department:
4 . State of organization or incorporation:
5 . 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
No
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 .
6 . Did the pass-through entity file withholding tax returns/forms with the Maryland Revenue Administration
Division for the last calendar year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
7 . Is this entity a multistate corporation that is a member of a unitary group? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
8 . Is this entity a multistate manufacturing corporation with more than 25 employees? If so, complete and attach
Form 500MC to your Form 510 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
SIGNATURE AND VERIFICATION: Under penalties of perjury, I declare that I have examined this return (including attachments) and, to the
best of my knowledge and belief, it is true, correct and complete . (Declaration of preparer other than the taxpayer is based on all
information of which preparer has any knowledge .) Check here
if you authorize your preparer to discuss this return with us .
Signature of general partner, officer or member
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
Annapolis, Maryland 21411-0001
(Write federal employer identification number on check)
COM/RAD 069
12-49

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