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The booklet guides corporate taxpayers through completing required forms, using only blue or black ink, and avoiding processing delays such as using pencil or coloring paper or altering barcodes. It explains key updates for 2025 including federal and state legislative changes, direct deposit of refunds, and requirements for electronic filing and specific tax credit forms.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/maryland-corporation-income-tax-instructions-2025-filing-guide/306178/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/maryland-corporation-income-tax-instructions-2025-filing-guide/306178.png","ImageObject",442,249,{"name":88,"@type":89},"Clementine","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What ink and printing rules are required to complete Maryland corporation tax return forms?","Question",{"text":109,"@type":110},"Use blue or black ink only. Do not use pencil or any other color ink, do not print returns on colored paper, and do not write on, staple, or punch holes in the barcode.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Are S corporations included in these instructions?",{"text":114,"@type":110},"No. S corporation instructions are not included in this booklet. S corporations, partnerships, LLCs, and business trusts must use the Pass-Through Entity return, Form 510 or Form 511.",{"name":116,"@type":107,"acceptedAnswer":117},"What changed for 2025 regarding federal and state legislation?",{"text":118,"@type":110},"For 2025, Maryland is automatically decoupled from specified provisions of the “One Big Beautiful Bill Act” for certain business items, and related forms were updated (including Forms 500DM, 502SU, 505SU, 510/511 K-1, and 504 K-1). 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Lierman, Comptroller  \nMaryland Corporation Taxpayers  \nThis booklet contains the necessary instructions for a corporation to file a Maryland corporation income tax return for tax year 2025. Read the instructions carefully.  \nUse blue or black ink when completing your forms and checks. To avoid delays in the processing of your return:  \n• Do not use pencil or ink of any other color.  \n• Do not print returns on colored paper.  \n• Do not write on, staple or punch holes in the barcode. S corporation instructions are not included in this booklet. S corporations, partnerships, limited liability companies and business trusts must use the Pass-Through Entity tax return, Form 510, or Pass-Through Entity Election Income Tax Return, Form 511.  \nManufacturing corporations are subject to a special single factor formula of receipts. The rules for calculating this single factor can be found in Maryland Tax Regulation [03.04.03.10](03.04.03.10). Direct Deposit of refunds is available for all corporations.  \nNew for 2025  \nFederal Legislation  \nDecoupling From Certain Provisions of One Big Beautiful Bill Act: Maryland is automatically decoupled from certain business provisions of the One Big Beautiful Bill Act (Public Law 119-21) as they apply to taxable year 2025 and preceding years. The decoupled provisions include: full expensing of domestic research and experimental expenditures, modification of limitation on business interest, and special depreciation allowance for qualified production property. Forms 500DM, 502SU, 505SU, 510/511 K-1, and 504 K-1 are updated to reflect the decoupling. For more information on the One Big Beautiful Bill Act and decoupling go [to](to marylandcomptroller.gov)[ marylandcomptroller.gov](to marylandcomptroller.gov).  \nState Legislation  \nBuilding Opportunities for Nurses Act of 2025 – House Bill 19: This bill extends the termination date of the Preceptors in Areas with Health Care Workforce Shortages Tax Credit to June 30, 2030.  \nForm 500CR  \nElectronic Format In accordance with SB 36 of the Acts of 2018 of the Maryland General Assembly, the Comptroller of Maryland may grant a taxpayer a waiver of the requirement to file for certain tax credit(s) by electronic means . Form 500CRW, Request for a Waiver, must be submitted with the Form 500CR that establishes a reasonable cause for not filing by electronic means or that there is no feasible means of filing electronically creating an undue hardship.  \nTax-exempt organizations Organizations that are tax exempt under Internal Revenue Code 501(c) may be eligible to claim certain business tax credits against their withholding taxes. These qualified organizations no longer use Form 500CR, but will use Form MW508CR as an attachment to Form MW508 (Annual Employer Withholding Reconciliation Return) . See Administrative Release 34.  \nForm 500CR is used to claim the following business tax credits against corporation and individual income tax . See the instructions for more information about these tax credits.  \n\n| NON-REFUNDABLE TAX CREDITS | PART |\n| --- | --- |\n| Enterprise Zone Tax Credit** | A |\n| Maryland Disability Employment Tax Credit** | C |\n| Job Creation Tax Credit** | D |\n| Community Investment Tax Credit** | E |\n| Businesses That Create New Jobs Tax Credit | F |\n\n\n| Cybersecurity Incentive Tax Credit for Buyers of Cybersecurity Technology or Cybersecurity Services** | H-II |\n| --- | --- |\n| Employer-Provided Long-Term Care Insurance Tax Credit | I |\n| FEDERAL Security Clearance Costs Tax Credit |  |\n| Maryland Employer Security Clearance Costs Tax Credit** | J-I |\n| First Year Leasing Costs Tax Credit for Qualified Small Businesses** | J-II |\n| Research and Development Tax Credits for\u003Cbr>Businesses Not Certified as a “Small Business”** | K-I |\n| Commuter Tax Credit** | M |\n| Work Opportunity Tax Credit | O |\n","cbCaijjw0X5cdeC1","https://ap.wps.com/l/cbCaijjw0X5cdeC1","pdf",849715,19,"English","# Filing Instructions for Maryland Corporation Income Tax\n## General Filing Requirements\n## 2025 Updates: Federal and State Legislation\n## Form 500CR and Electronic Format Waivers\n## Business Tax Credits (Non-Refundable and Refundable)\n## Credits That Have Expired\n## Filing Electronically via e-File","[{\"question\":\"What ink and printing rules are required to complete Maryland corporation tax return forms?\",\"answer\":\"Use blue or black ink only. Do not use pencil or any other color ink, do not print returns on colored paper, and do not write on, staple, or punch holes in the barcode.\"},{\"question\":\"Are S corporations included in these instructions?\",\"answer\":\"No. S corporation instructions are not included in this booklet. S corporations, partnerships, LLCs, and business trusts must use the Pass-Through Entity return, Form 510 or Form 511.\"},{\"question\":\"What changed for 2025 regarding federal and state legislation?\",\"answer\":\"For 2025, Maryland is automatically decoupled from specified provisions of the “One Big Beautiful Bill Act” for certain business items, and related forms were updated (including Forms 500DM, 502SU, 505SU, 510/511 K-1, and 504 K-1). A 2025 state bill extends the Preceptors termination date to June 30, 2030.\"}]","Maryland Corporation Income Tax Instructions 2025 - Filing Guide | PDF",1789833469,7]