Forms Corrections and Updates

Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller

Individual
Taxes

Business
Taxes

Tax
Professionals

Tax Forms Update

2009 Forms

The Maryland tax form listed in the immediate chart below has been revised after the forms printing process was completed in October, 2009. The reason for the revision is outlined in the middle column. To download the latest correct version, click on the form link in the left column.

Corrected Form	Line Number or Section	Revision Date
2009 Form 500CR (CD-ROM version only)	Line 23 of Part T contained a reference to the credit recapture for the Biotechnology Investment Incentive Tax Credit, when similar language already existed in Part L on page 5.	10-20-09

2008 Forms

All of the Maryland tax forms listed in the immediate chart below have been revised after the forms printing process was completed in late 2008. The reasons for the revisions are outlined in the middle column. To download the latest correct version, click on the form link in the left column.

Corrected Form	Line Number or Section	Revision Date
2008 Form 504NR (Stand-alone paper version only)	Line 13 incorrectly referred to line 12, Column C. Error occurred on stand-alone paper version. CD-ROM, Internet and booklet versions are correct.	11-14-08
2008 Form 504UP Instructions (CD-ROM version only)	In the Specific Instructions section, the percentages in the instructions for line 4 referred to incorrect rates. Internet and paper versions are correct.	11-14-08
2008 Form 515 Instructions (All versions except Internet)	At the top of page 6, the phrase "of return" was incorrectly omitted from the last sentence of the second paragraph in the third column. Internet version is correct.	11-14-08
2008 Resident Instruction Booklet (All versions except Internet)	On page 11 of the instructions, the last line of the header to Instruction 20 incorrectly referenced line 15 of Form 503 (instead of line 16). Internet version is correct.	11-14-08
2008 Corporation Instruction Booklet (All versions except Internet)	On page 4 of the instructions, item B under the instructions for line 2g incorrectly referenced line 15 (instead of line 19). Internet version is correct.	1-14-09

2007 - 2008 Forms

All of the Maryland tax forms listed below have been revised after the forms printing process was completed in late 2007. The revisions to the 2008 forms listed below were mandated by the Tax Reform Act of 2007 that was enacted during the 2007 Special Session of the General Assembly, and amended by Senate Bill 46 (Chapter 10, Acts of 2008) that was passed during the 2008 Legislative Session. Please click on the revised form link to download the correct version.

Corrected Form	Line Number or Section	Revision Date
2007 Estate Tax Form MET-1 (Internet version)	Maximum rate on the estate tax base decreased from 46 percent to 45 percent as a result of a change in federal law. See Table A, page 6 of Form MET-1.	12-3-07
2008 Form 500D (Paper and CD-ROM versions)	Change in corporate tax rate to 8.25 percent. Change in safe harbor provision.	12-3-07
2008 Form 502D (Paper and CD-ROM versions)	Change in individual tax rate calculation. (06-27-08) Change in exemption amounts. Change in safe harbor provision.	06-27-08 12-3-07
2008 Form 504D (Paper and CD-ROM versions)	Change in individual tax rate schedule. (06-27-08) Change in individual tax rate calculation. Change in safe harbor provision.	06-27-08 12-3-07
2008 Form 510D (Paper and CD-ROM versions)	Change in individual tax rate to 6.25 percent. (06-27-08) Change in corporate tax rate to 8.25 percent. Change in safe harbor provision.	06-27-08 12-3-07
2008 Use Tax Form CD-118A (Paper and CD-ROM versions)	Change in sales and use tax rate to 6 percent.	12-3-07
2008 Central Registration Application (CD-ROM version)	Change in sales and use tax rate to 6 percent.	12-3-07