Under the Tax Reform Act of 2007, as amended by Chapter 177 and 178 of the 2008 regular session of the General Assembly, each manufacturing corporation that has more than 25 employees and apportions its income under the single sales factor is required to file information reports with the Comptroller. These reports are required for tax years beginning after December 31, 2005. Tax year 2006 reports will be due October 15, 2008. Tax year 2007 reports are due by the Maryland extension due date for tax year 2007 corporate income tax returns (October 15, 2008 for calendar year taxpayers).
Forms for submitting this information can be downloaded from the Comptroller's Web site using the following links.
Please e-mail completed forms to: BRE@comp.state.md.us
You may also mail the completed forms to:
COMPTROLLER OF MARYLAND
BUREAU OF REVENUE ESTIMATES
PO BOX 466
ANNAPOLIS, MD 21404-0466
Additional information regarding these requirements can be found on the Comptroller's Web site and will be posted as it becomes available. The regulations for this requirement will also provide additional information, including the definition of a "manufacturing corporation." Our corporate information reporting hotline is 410-767-3015 (toll free 866-588-2086).