Application Help
For additional information you may contact the Collection Section at 410-649-0633 from Central Maryland or 1-888-614-6337 from elsewhere or email cdcollectionbizz@marylandtaxes.gov
Fiduciary
Limited Liability Company
Pass-Through Entity
S Corporation
A fiduciary is a person who holds the legal title to real or personal property for the use and benefit of another, and includes a personal representative of a decedent's estate or a trustee of a testamentary or inter vivos trust ("living trust"). The Maryland income tax is imposed on the Maryland taxable income of a fiduciary of an estate or trust. A fiduciary figures the Maryland income tax in much the same manner as an individual. A fiduciary of an estate or trust is also subject to: the local income tax or the special nonresident tax. Either tax may be imposed on the Maryland taxable income of a fiduciary of an estate or trust. A fiduciary is subject to the local income tax, if the fiduciary is considered a Maryland resident. A fiduciary of an estate is a Maryland resident if the decedent of the estate was domiciled in Maryland on the date of the decedent's death. A fiduciary of a trust is a Maryland resident if the trust was created, or consists of property transferred, by the will of a decedent who was domiciled in Maryland on the date of the decedent's death; the creator or grantor of the trust is a current Maryland resident, or the trust is principally administered in Maryland. If none of the above is applicable, then the fiduciary is considered a nonresident and is subject to the Maryland special nonresident tax. Both a resident and a nonresident fiduciary who have Maryland taxable income and who are required to file a federal income tax return should use the Fiduciary Income Tax Return Form 504 to report and make payment of any income tax due of the estate or trust. At this time, fiduciary tax returns cannot be filed electronically.
A limited liability company (abbreviated L.L.C. or LLC) in the law of the vast majority of the states of the United States is a legal form of business company offering limited liability to its owners. Often incorrectly called a "limited liability corporation" (instead of company), it is a hybrid business entity having characteristics of both a corporation and a partnership. It is often more flexible, the owners have limited liability for the actions and debts of the company, and it is suitable for smaller companies with a single owner. The primary corporate characteristic is limited liability while the primary partnership characteristic is the availability of pass-through income taxation.
A pass-through entity is required to file Maryland Form 510, Pass-through Entity Income Tax Return, if the entity is formed or incorporated in Maryland, does business in Maryland, or has Maryland income (or losses). The following are pass-through entities: Partnerships, as defined in § 761 of the Internal Revenue Code, Limited liability companies (defined under Title 4A of the Corporations and Associations Article of the Maryland Code Annotated) classified as partnerships, as defined in § 761 of the Internal Revenue Code, and not taxed as a corporation or disregarded as an entity, S corporations, as defined in § 1361 of the Internal Revenue Code, and Business trusts, treated as partnerships, as defined in § 761 of the Internal Revenue Code. A pass-through entity files Form 510 to report the pass-through entity's items of income, adjustments, gains, losses, and other required information. These items are passed through the entity to be taxed to the partners, shareholders, members or beneficiaries (referred collectively hereafter as "member"). Each member is then required to file the applicable Maryland income tax return and pay any tax due on the member's distributable or pro-rata share of the pass-through entity's items for the tax year. Payment of the Maryland income tax is not required with the filing of Form 510 unless the pass-through entity is subject to the nonresident member tax.
An S corporation or S-corp, for United States federal income tax purposes, is a corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. In general, S Corporations do not pay any income taxes. Instead, the corporation's income or losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns.
The Notice Number is a 13-digit number included on bills generated from the Revenue Administration Division’s accounting system. This number can be found on the bill under the heading “Notice No.”.
An Employer Identification Number (EIN), also known as a Federal Tax Identification Number (or FEIN), is a nine-digit number that the IRS assigns to business entities. The IRS uses this number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors, corporations, partnerships, non-profit organizations, trusts and estates, government agencies, certain individuals and other business entities.
The Central Registration Number is an eight-digit number assigned by Maryland when you open a state withholding, sales and use or tire fee account. The number is located under the label "REGISTRATION NO." in the coupon books sent to each employer.
You can either pay your entire balance due or you have the option of making partial payments on the liabilities that are owed. The partial payment option allows you to designate how much you intend to pay for each period and for those periods that are not past due you may future-date your payment up to the due date for that period as long as you are grouping your liabilities by period date and not by year. Unless you are on an approved payment agreement, any remaining balance due if not paid in full by the due date, may be subject to collection action
Allows you to group your assessments by either year or period end date.
If the period date has already passed then the only eligible payment date is today. For those assessments whose period has not passed yet you may date your payment up until the period end date as long as you are grouping your liabilities by period date and not by year.
Waiting to be extracted. Payments are extracted two days before the requested payment date. Pending payments may be canceled.
Extracted for processing. The payment has been extracted and sent to the accounting system for processing. If a payment is rejected by your bank after it is selected for processing, the status will remain "processed". This status does not necessarily mean that your payment was accepted and/or honored by the bank. Processed payments may not be canceled.
Payment was canceled before being extracted for processing.
A payment can be canceled if it has not been selected for processing. Payments are typically selected for processing two days prior to the payment date.
The liability information displayed is for the account associated with the notice number you entered. It would not include any liabilities incurred by you for a different account. For example, you may have more than one account with the Comptroller of Maryland if you have multiple businesses.
The interest shown on the screen has been calculated based on today's date. Therefore, if the notice number you enter is older than 30 days the balance displayed on the screen may not match the balance due on the notice. Also, recent payments made by you might not yet be reflected.
The routing number must be nine digits. If the first two digits are not 01 through 12 or 21 through 32, the direct debit will be rejected. If you are not sure of the correct routing number, contact your financial institution. This MUST be a U.S. Bank or Financial Institution (credit union, mutual fund, brokerage firm etc.)
The account number can be up to 17 digits. Enter the number from left to right.