Instructions for 2023 Form 1, Annual Report & Business Personal: Fill out & sign online

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What is the due date for MD personal property tax return?

Personal Property Tax Returns are due to the SDAT by April 15th each year. Extensions of the filing deadline up to 60 days can be granted if the requests are made on or before April 15th. Visit SDAT to file an extension.

Who must file MD Form 1?

An Annual Report must be filed by all business entities formed, qualified or registered to do business in the State of Maryland, as of January 1st.

What is considered business personal property in MD?

Responsibility for the assessment of all personal property throughout Maryland rests with the Department of Assessments and Taxation. Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory and any other property not classified as real property.

What is a Form 510D payment in Maryland?

Purpose of Form Form 510D is used by a pass-through entity (PTE) to declare and remit estimated tax for nonresi- dents.

Who must file Maryland Form 510?

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.

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