510: Pass-Through Entity Tax Return (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 510 is the 2025 Pass-Through Entity Income Tax Return. It reports income allocable to Maryland, calculates tax on nonresident members' shares, and records payments, credits, and any balance due or refund.
Who files this form
Use 2025 Maryland Form 510 if the pass-through entity (PTE) is paying tax only on behalf of nonresident members and is not electing to pay tax on all members’ shares of income. The form lists S corporations, partnerships, limited liability companies, and business trusts as entity types.
If the PTE made an irrevocable election on Form 510/511D or Form 510/511E to pay tax on all members’ shares, it must file Form 511 instead.
Form 510 may also be used to request a refund of estimated payments made on resident members’ shares if the PTE decided not to make the entity election.
What you'll need
Have these records and details available to complete the return:
- Federal Form 1065 or 1120S, which provides the income amount for line 2.
- The entity’s FEIN, organization or incorporation date, business activity code, mailing address, and entity type.
- Member names, addresses, Social Security numbers or FEINs, residency information, and shares of income, tax paid, and tax credits for Schedule B.
- Records of estimated payments, extension payments, payments made with Form MW506NRS, and applicable credits.
- Maryland and total receipts information for Schedule A, if using the apportionment method.
- Bank account details if requesting direct deposit.
Attach Schedule K-1 (510/511) when claiming credits on lines 16c, 16d, or 16e. Schedule A also calls for attached schedules for other income and other tangible assets, when reported.
If reporting previously unreported IRS adjustments, submit amended returns and copies of the IRS adjustment reports separately.
How to file
For a paper return, print using blue or black ink. Complete the applicable return sections and member information on Schedule B. A general partner, officer, or member signs the return and enters the date and title. A preparer other than the taxpayer must provide a signature and PTIN.
Mail to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
Pay the total nonresident balance due on line 20 in full with the return. Make a check or money order payable to Comptroller of Maryland. In blue or black ink, include the FEIN, tax year, and tax type. The form marks a place to staple the check.
Electronic filing is required to pass business tax credits from Form 500CR and/or Form 502S on to members.
Common mistakes
- Using Form 510 after electing to pay tax on all members’ shares. The form says to stop and file Form 511 if the irrevocable election was made on Form 510/511D or Form 510/511E.
- Leaving identifying details off a payment. Missing the FEIN, tax year, or tax type on a check or money order will delay payment processing.
- Entering unclear or incorrect bank details. The form reminds filers to verify that all direct deposit information is correct and clearly legible.
- Including ineligible members in a composite return. Nonresident entity and fiduciary members cannot file a composite return or be included in one filed by nonresident individual members.
- Filing on paper to pass through specified business credits. Form 510 must be filed electronically to pass credits from Form 500CR and/or Form 502S to members.
Questions people ask
Which members are taxed on Form 510?
The form calculates tax only for nonresident individual and nonresident entity members. Complete lines 5 through 19 if there is an entry on line 1b or 1c. The form directs investment partnerships to the specific instructions.
What tax rates appear on the 2025 form?
For nonresident individual members, the form applies 6.50% on line 7 and a special nonresident tax of 2.25% on line 8. For nonresident entity members, it applies 8.25% on line 12.
Can I receive a refund by direct deposit?
Yes. Authorize direct deposit and provide the account type, nine-digit routing number, account number, and name on the bank account. Check the separate box if the refund will go to an account outside the United States.
How should members be ordered on Schedule B?
List individual members in Social Security number order. List fiduciary, pass-through entity, and corporation members in FEIN order, using the appropriate part of Schedule B.