510/511 Schedule K-1: Maryland Pass-Through Entity Members Information (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Schedule K-1 (510/511) reports a pass-through entity member's share of income, Maryland additions and subtractions, tax payments, credits, and withholding. It also reports net capital gains and Maryland modifications.
Who files this form
Pass-through entities (PTEs) use Maryland Schedule K-1 (510/511) to report each member’s share of income, additions, subtractions, Maryland PTE taxes, and credits allocable to Maryland. The schedule is used with both Form 510 and Form 511.
For electing PTEs, Section A, line 2 must show income allocable to Maryland for both resident and nonresident members.
What you'll need
Have the following information and documents available, as applicable:
- The PTE’s name, address, and federal employer identification number (FEIN).
- The member’s name, address, SSN or FEIN, residency status, and distributive or pro rata share percentage.
- The member’s federal Schedule K-1 for income and net capital gain amounts.
- Form 510 or Form 511 information for taxes paid on the member’s share of income.
- Form 500CR or Form 502S information for business tax credits. Required documentation or certification must be attached for credits marked with three asterisks in Section E.
- The PTE’s Form 500DM information for Maryland addition and subtraction modifications.
- Information about any withholding payment for a nonresident sale of real property made on the member’s behalf.
How to file
Use this schedule to report member information for Form 510 or Form 511. If the PTE uses a fiscal year rather than a calendar year, enter that fiscal year in the schedule’s header.
The printed instructions give these electronic filing requirements:
- All taxpayers other than fiduciaries must file their return electronically to claim or pass on a business income tax credit from Form 500CR.
- Corporations and PTEs must file their returns electronically to claim or pass on a Maryland Historic Revitalization Tax Credit from Form 502S.
Common mistakes
- Putting the electing PTE credit addback in Section B. Do not include it there. Members must add back the credit amounts from Section D, lines 2 and 4 on their own returns.
- Missing credit attachments. Attach the required documentation or certification for Section E credits marked with three asterisks.
- Leaving out details for other additions or subtractions. List the items and amounts from Section B, line 5 and Section C, line 5 in Section G.
- Including excluded capital gains. Section H, line 2 must not include gain attributable to a primary residence sale totaling $1,500,000 or more. Line 6 must not include ordinary gain or recaptured deductions claimable in Parts 2 and 4 of Form 4797.
- Using Section H, line 3 for a nonresident member. That line is for resident members only.
- Forgetting the member’s capital gain form. Members must include Section H amounts on Maryland Form 502CG or Form 504CG.
Questions people ask
What is the difference between Section D, lines 1 and 2?
Line 1 is for a PTE filing Form 510 to report nonresident tax paid on a nonresident member’s behalf. Line 2 is for an electing PTE that filed Form 511 and paid election tax on the member’s share of income.
Where do members report business tax credits from Section E?
Members report their share of these credits on Form 500CR, or on Form 504CR if the member is a fiduciary taxpayer.
When should Section F be completed?
Complete Section F only if the PTE made a withholding payment for a nonresident sale of real property on behalf of the member.
How is Maryland net capital gain calculated for a nonresident member?
For Section H, column 2, multiply the federal net capital gain amount in column 1 by the PTE’s Maryland apportionment factor.
Where do members report the Maryland modifications in Section I?
The member’s share of the PTE’s Form 500DM addition and subtraction modifications should be included in column 3 of the member’s Form 500DM.