Tax Credit Certification Requirement for Electronic Filings

Some tax credits allowed on a Maryland electronic return for tax year 2011 require the supporting documentation and certifications to be submitted (by e-mail, mail or fax) to the state of Maryland once the electronic return has been accepted.

The required supporting documentation and certifications must be submitted with signature document Form EL101 as the cover sheet, including the taxpayer name(s), Social Security number(s) and the name of the credit for which the certification is being submitted.

The preparer or taxpayer will have 14 calendar days to forward the completed Form EL101 signature document and requested certification(s) to the state by either of the following methods:

• E-mail: cert@comp.state.md.us
• Mail:
  Revenue Administration Division
  Electronic Processing Section
  P. O. Box 2364
  Annapolis, MD 21404
  Fax (410) 974-2274

The post office box listed above should be used only for certifications and supporting documents required for the 2011 e-File return.

Tax credit list

For tax year 2011, the credits that require submission of certifications to be faxed, mailed or e-mailed to the state after acceptance of the electronic return:

• Form 502CR Part H, Line 2 - Heritage Structure Rehabilitation Credit and/or Sustainable Communities Tax Credits. Submit Form 502H and/or 502S. Submit Form 502H and a copy of the approved Heritage Preservation Certification Application (Part 3).
• Form 502CR Part H, Line 3 - Refundable Business Income Tax Credit. Submit a copy of the corresponding certifications. Attach Form 500CR.
• Form 502CR Part H, Line 4 - IRC Section 1341 Repayment Credit. Submit a copy of the document that states that the taxpayer must make repayment and a copy of the document stating repayment was made.
• Form 502CR Part H, Line 5 - Form 1041 Schedule K-1 Nonresident PTE Tax. Submit Form 1041 K-1 for the trust and a copy of the K-1 issued to the trust by the PTE.
• Form 505 Line 46 - Credit for nonresident tax paid by pass-through entities. Submit Form 510 Sch. K-1 or other statement from the pass-through entity if K-1 or other statement is not part of electronic submission.
• Form 505 Line 46 - Credit for Nonresident tax paid by pass-through entities. Submit Form 510 Sch K-1 or other statement from the pass-through entity if K-1 or other statement is not part of electronic submission.
• Form 500CR Part D - Job Creation Tax Credit. Submit the copy of the required certification.
• Form 500CR Part E - Community Investment Tax Credit. Submit a copy of the required approval.
• Form 500CR Part H - Work-Based Learning Program Credit. Submit a copy of the required certification.
• Form 500CR Part K - Research and Development Tax Credit. Submit a copy of the required certification.
• Form 500CR Part L - Biotechnology Investment Incentive Tax Credit. Submit a copy of the required certification.
• Form 500CR Part N - Clean Energy Incentive Tax Credit. Submit a copy of the required initial certificate.
• Form 500CR Part O - Maryland-Mined Coal Tax Credit. Submit a copy of the required certification.
• Form 500CR Part P - One Maryland Economic Development Tax Credit. Submit a copy of the final credit certification.
• Form 500CR Part Q - Green Building Tax Credit. Submit a copy of the initial credit certificate, a copy of eligibility certificate issued by architect or engineer, plus a copy of final certificate.
• Form 500CR Part R-Bio-Heating Oil Tax Credit. Submit a copy of the required certification.
• Form 500CR Part S- Cellulosic Ethanol Technology Research and Development tax Credit. Submit a copy of required DBED certification.
• Form 500CR Part T-Job Creation and Recovery Tax Credit. Submit required certifications.
• Form 500CR Part U-Maryland Film Production Employment Tax Credit. Submit a copy of required DBED certification.
• Form 500CR Part V- Electric Vehicle Recharging Equipment Tax Credit. Submit a copy of required MEA certification.

Upon receipt of the signature document and certification, the information and the taxpayer account will be reviewed and the return will be processed. After 14 days, if the certification has not been received, the requested tax credit will be denied and the return will be processed.

Any supporting documentation, other than what is listed above, will continue to be attached to the signature document Form EL101 and retained by the taxpayer or return preparer, and made available to us if specifically requested.