Maryland Schedule K-1 (Form 510) is used to report income, credits, withholding, and other tax information from a Pass-Through Entity (PTE). If you received a Maryland Schedule K-1 from a partnership, S corporation, LLC, estate, or trust, you may need to enter the entity's information in the Maryland return.
This section captures identifying information about the pass-through entity and helps support credits, withholding, and income reported elsewhere on the return.
Program Entry
To access this section, navigate to:
Maryland → Miscellaneous Forms → MD Schedule K-1 (510) Input
What Is a Pass-Through Entity (PTE)?
A Pass-Through Entity is a business entity that passes income, deductions, credits, and other tax attributes directly to its owners or beneficiaries.
Common examples include:
- Partnerships
- S Corporations
- Limited Liability Companies (LLCs)
- Trusts
- Estates
Information reported on the Maryland Schedule K-1 is used to properly complete the Maryland return.
PTE Name
Enter the legal name of the pass-through entity exactly as it appears on the Maryland Schedule K-1 (Form 510).
Examples may include:
- ABC Partnership, LLC
- XYZ S Corporation
- Smith Family Trust
PTE EIN
Enter the Employer Identification Number (EIN) of the pass-through entity.
⚠️ Enter the EIN without dashes.
Example:
✅ 123456789
🚫 12-3456789
The EIN should match the number reported on the Maryland Schedule K-1.
Foreign Address Question
Is the PTE Address a Foreign Address?
Select:
- Yes if the pass-through entity is located outside the United States.
- No if the entity has a U.S. address.
Additional address information may be required for foreign entities.
PTE Address
Enter the street address of the pass-through entity exactly as shown on the Maryland Schedule K-1.
PTE City
Enter the city associated with the pass-through entity's mailing address.
PTE State
Select the state associated with the entity's mailing address.
PTE ZIP Code
Enter the ZIP Code shown on the Schedule K-1.
Why Is This Information Required?
Maryland uses this information to:
- Identify the pass-through entity.
- Match information reported on the Schedule K-1.
- Verify income and credits claimed on the return.
- Verify pass-through entity tax payments and withholding.
Providing accurate entity information helps prevent processing delays and potential requests for additional documentation.
Documents You Should Have Available
Before completing this section, gather:
- Maryland Schedule K-1 (Form 510)
- Any supplemental statements issued by the entity
- Related Maryland withholding or credit schedules
Use the information exactly as reported by the entity.
Important Notes
- Enter the entity name and EIN exactly as shown on the Schedule K-1.
- Do not include dashes when entering the EIN.
- Verify the address information before filing.
- Keep a copy of the Maryland Schedule K-1 with your tax records.
- Information entered here may be used throughout the Maryland return to support income, withholding, credits, and pass-through entity tax payments.