510/511D: Declaration of Estimated Pass-Through Entity Tax (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 510/511D is used by pass-through entities to declare and pay estimated income tax for 2025. It includes a worksheet for calculating annual and quarterly estimated tax and records whether the entity pays tax only for nonresident members or elects to pay tax on all me
Who files this form
Pass-through entities (PTEs) must make quarterly estimated payments when their expected tax for the tax year exceeds $1,000. Form 510/511D is used to declare and pay that estimated tax.
PTEs generally must pay tax on behalf of nonresident members. They may elect to pay tax at the entity level on all members’ shares, including resident members’ shares.
Certain PTEs that meet reporting requirements are exempt from paying nonresident tax on behalf of their nonresident members. See the Form 510 instructions for details.
A PTE with a short tax period of less than four months does not have to pay estimated tax or file Form 510/511D.
When it's due
For a tax year beginning in 2025, file Form 510/511D on or before these deadlines:
- S corporations: The 15th day of the 4th, 6th, 9th and 12th months following the beginning of the tax year or period.
- Partnerships, LLCs and business trusts: The 15th day of the 4th, 6th, 9th and 13th months following the beginning of the tax year.
The instructions warn that interest and penalties apply when tax is not paid when due.
What you'll need
Have the following information ready:
- The PTE’s exact name, including any “Trading As” (T/A) name, mailing address and entity type.
- Its Federal Employer Identification Number (FEIN). If you have applied but have not received it, enter “APPLIED FOR” followed by the application date.
- The beginning and ending dates if the PTE uses a fiscal year rather than a calendar year.
- Expected taxable income for the member categories covered by your payment, to complete the estimated tax worksheet.
- Your first filing’s Box A or Box B selection if this is a later filing for the same tax year.
For a mailed payment, include a check or money order with the completed form.
How to file
- Use the form whose preprinted year matches the year your PTE’s tax year begins. Enter fiscal-year dates if applicable.
- Enter the PTE’s identifying information and check its entity type. Print in blue or black ink.
- Select Box A to pay tax on all members’ shares, or Box B to pay only on behalf of nonresident members. The choice on your first filing is irrevocable for the tax year.
- Complete the estimated tax worksheet and enter the payment amount. For later payments, you do not need to complete the worksheet again if you previously calculated the quarterly amount.
Electronic filing: You may file through Modernized Electronic Filing (MeF) using a provider approved by the IRS and Revenue Administration Division. If you file electronically, do not mail Form 510/511D. Keep it with the company’s records.
Mail filing: Make your check or money order payable to Comptroller of Maryland. In blue or black ink, include the FEIN, tax year and tax type on the payment. Do not send cash. Mail the completed form and payment to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
For additional payments, you may file electronically or download another Form 510/511D at marylandcomptroller.gov.
Common mistakes
- Leaving both election boxes blank or checking both. On the first filing, neither box means the Comptroller will treat you as choosing nonresident-only payments. Both boxes means you will be treated as electing payment on all members’ shares. Either decision is irrevocable for the tax year.
- Changing your election on later filings. Use the same box on subsequent Forms 510/511D and any Form 510/511E extension request. Box A requires a Form 511 year-end return; Box B requires Form 510.
- Using the wrong year’s form. The preprinted year must match the year the PTE’s tax year begins.
- Omitting payment details. Leaving the FEIN, tax year or tax type off a check or money order will delay processing.
- Mailing the form after filing electronically. Keep it with company records instead.
- Paying too little estimated tax. To avoid interest and penalty, total estimated payments must be at least 90% of current-year tax or 110% of prior-year tax.
Questions people ask
Can I change my Box A or Box B choice during 2025?
No. The choice made on your first filing is irrevocable for the tax year. Later filings must use the same box.
What if my estimated tax changes?
Recalculate it using the estimated tax worksheet. Adjust the next installment for any previous underpayment or overpayment. Remaining installments must each be at least 25% of the amended estimated tax due for the year.
Do I need to redo the worksheet for every payment?
No. For subsequent payments, you may skip the worksheet if you previously calculated the amount you need to pay each quarter.
What must the PTE give its members to show tax paid?
The PTE must issue Maryland Schedule K-1 (510/511) to each member showing the tax paid for them or on their behalf. Members must include that statement with their own income tax returns to claim credit for the taxes paid.