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Choose the Right Income Tax Form If you are a Maryland resident, you can file long Form 502 and 502B if your federal adjusted gross income is less than $100,000. If you lived in Maryland only part of the year, you must file Form 502. If you are a nonresident, you must file Form 505 and Form 505NR.
Where do I mail the extension Form 500E, Form 510E Form 504E? Controller of Maryland Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001.
You may submit paper tax forms and payments at any of the local branch offices between 8:30 a.m. - 4:30 p.m., Monday through Friday. If you are sending a Form 502 or Form 505 (with a payment) through the US Postal Service, send it to: Comptroller of Maryland, Payment Processing, PO Box 8888, Annapolis, MD 21401-8888.
Purpose of Form Form 510/511D is used by a pass-through entity (PTE) to declare and remit estimated tax for nonresi- dents. The PTE may elect to declare and remit estimated tax on behalf of resident members. Effective July 1, 2021, PTEs may elect to pay tax for all mem- bers at the entity level.
For example, Maryland says you can avoid penalties if you owe less than $500 after applying withholding and credits, or if you have made estimated payments equal to 110% of last years owed taxes.
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Every Maryland pass-through entity must file a return on Form 510, even if it has no income or the entity is inactive. Every other pass-through entity that is subject to Maryland income tax law must also file on Form 510.
There are three methods you can choose from to file your Maryland taxes electronically: Use a commercial tax preparer. File online using approved commercial software. File online using our free iFile service.

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