# Understanding Maryland Tax Forms for Pass-Through Entities (PTEs)
## Overview of Forms 510 and 511
Form 510 accurately reflects Maryland taxable income and liability of each member. The PTE pays tax, interest, and penalty due by each member. Overpayments are refunded to the PTE. Refunds can be claimed on Form 510 for overpayments of estimated payments made for Maryland residents. Form 511 is used by electing PTEs to file and remit tax on members' shares.
## Specific Forms for Electing and Non-Electing PTEs
- Non-electing PTEs can file **Form 510C** for nonresidents.
- **Form 510D** lets a PTE declare and remit estimated tax for nonresidents and may elect to do so for residents.
Form 510 is used by partnerships, LLCs, and S corporations to facilitate accurate, timely assessments and payments.
## Who Must File and What Can Be Claimed
Who must file MD form 510?
- Partnerships, LLCs, and S corporations should use Form 510 to report each member's income, additions, subtractions, tax, and credits for Maryland. Refunds can only be claimed now on Form 510 for estimated payments made on behalf of Maryland residents, due to the Form 511 filing requirement for electing PTEs.
What is Maryland form 510E?
- The text does not provide information on a Form 510E. It reiterates Form 510's purpose, similar to the other sections, and does not introduce a separate form known as 510E.
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