At3 51 Form – Fill Out and Use This PDF

Check here if you use a preparer and do not want personal property forms mailed to you next year.

PART A

1.	Provide your federal employer ID # __ __	__ __	__	__ __	__ __ (if none, provide social security number of owner).
2.	Provide your federal principal business code #	____	____	____	____ ____ ____ (from IRS Schedule C or Form 1065).

3.IMPORTANT: List exact location of all personal property reported on this return including county, town, and street address. This assures proper distribution of assessments. If property is located in two or more locations, please attach additional copies of Part B for each location.

NOTE: If all of the personal property of this business is located entirely in the following exempt counties: Frederick, Garrett, Kent, Queen Anne’s, or Talbot, you may be eligible to skip Part B, Line Items ➀ through ➄. Be sure to complete signature section. Refer to Specific Instructions, Part A, 3 for more information.

________________________________________________________________________________________________________

(STREET NUMBER & NAME)

(ZIP CODE)

(COUNTY)

(INCORP. TOWN)

Check if this location has changed from the 2012 return.

4.State your nature of business or profession: _____________________________________________Date began:______________

5.Total gross sales or amount of business transacted during 2012. $ ___________________________________________________

If the business has sales in Maryland and does not report any personal property, in remarks below explain how the business is conducted without personal property. If the business is using the personal property of another business, provide the name and address of that business.

6.Only sole proprietors complete questions 6a and 6b.

6a. Is this location the principal residence of the business owner? ___________

(Yes or No)

6b. Is the total original cost of all the property, including inventory and excluding licensed vehicles, less than $10,000? _________

If you answer yes to both 6a and 6b, your property is exempt.	(Yes or No)
Skip to signature line on page 2.

7.State the opening and closing dates of your fiscal year. ____________________________________________________________

8.Do you have any fully depreciated property or property expensed under IRS rules? ___________ If yes, have you

(Yes or No)

included such property on this return?

(Yes or No)

9.Property leased by your business. See Instructions for Part A, 9.

10.Has the business disposed of assets during 2012? __________ If yes, supply a schedule of disposition by

year of acquisition and manner of disposal.

REMARKS __________________________________________________________________________________________________

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

This form was printed from the DAT web site.

10/12

O R I G I N A L C O S T B Y Y E A R O F A C Q U I S I T I O N

		SPECIAL DEPRECIATION RATES (See Instruction ➀)
A	B	C	D	E	F	G	TOTAL COST

2012

2011

2010

2009

2008

2007

2006

2005 and prior

TOTAL COST COLUMNS A-G

DESCRIBE B through G PROPERTY HERE:

➁Commercial Inventory — See Instruction ➁.

Note: Businesses that need a Trader’s License must report commercial inventory here.

➄Tools, machinery and equipment used for manufacturing and/or research & development. If this business is engaged in manufacturing / R&D, and is claiming such an exemption for the first time, a manufacturing/R&D exemption application must

be submitted on or before September 1, 2013 before an exemption can be granted. Contact the Department or visit www.dat.state.md.us for an application. See instruction ➄. Exception for tax years beginning after June 30, 2009 - an exemption application may be filed within 6 months after the date of the first assessment notice for the taxable year that includes the manufacturing personal property.

I declare under the penalties of perjury, pursuant to the Tax Property Article 1-201 of the Annotated Code of Maryland, that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct and complete return.

Taxpayer’s Signature	Date		Phone Number		E-mail Address
Preparer’s Signature	Date		Phone Number		E-mail Address
Name and Address of Preparer

This form was printed from the DAT web site.