This form is used to determine the amount of the required modification.
Original return: attach the completed Form 500DM to the Maryland income tax return to be filed.
Amended return: attach the completed Form 500DM, schedules and pro forma returns to the amended return to be filed.
Pro forma returns: separate (pro forma) federal and Maryland returns must be prepared for use in completing Form 500DM.
Pass-through entity (PTE): if the entity is a PTE, Form 500DM must be submitted with Form 510 or 511.
Positive amount: if the number in Column 3 for each row is positive, report the amount as an addition modification.
Negative amount: if the number in Column 3 for each row is negative, report the amount as a subtraction modification.
| Question | Answer |
|---|---|
| Form Name | Form 500DM |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 27 |
| Avg. time to fill out | 5 min |
| Edition | 10/25 |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | Form 500DM, 500DM, 500 DM, Maryland Form 500DM, MD Form 500DM, Decoupling Modification |
| Official source | Form 500DM (Rev 10/25), Maryland Comptroller |
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