Appendix A: States: Maryland

Column DC: Maryland; Disregarded Entity

Code	Description
X	Partner is a single member LLC electing to be a disregarded entity for federal purposes and is treated an as individual for the purpose of computing nonresident tax for Maryland
Blank	Not applicable

Column DD: Maryland; LLC Electing To Be Treated as Other

Code	Description
X	Need explanation
Blank	Not applicable

Column IV: Maryland; One Maryland Economic Development Tax Credit

Column JV: Maryland; Exemptions for Form 510C

Enter the number of exemptions for Form 510C. This has a maximum length of 5 characters and cannot be a negative number.

Column KC: Maryland; Qualified Employees

Enter the total number of qualified employees. This has a maximum length of seven (7) characters.

Column KD: Maryland; PTE has maintained at least 25 qualified employees for at least five years

Code	Description
X	If the total number of “qualified employees” entered above is less than 25, has the PTE maintained at least 25 qualified employees for at least 5 years?
Blank	Not applicable

Column KE: Maryland; Year Project was put into service

Enter the tax year in which the project was put into service. This has a maximum length of four (4) characters.

Column KP: Maryland; MD 510, Schedule B Member Information (Override)

Code	Description
IND	Schedule B, Part I Individual
FID	Schedule B, Part II Fiduciary
PTE	Schedule B, Part III, Pass-Through
COR	Schedule B, Part IV, Corporation
Blank	Not applicable

Column LJ: Economic Development Tax Credit Certification before July 1

Enter X if the Economic Development Tax Credit is certified before July 1. This has a maximum length of one (1) character.

Import/Export/pbridge_data_states_maryland.htm/TY2021

Last Modified: 11/17/2020

Last System Build: 10/18/2022