Thank you for your participation in the Maryland Commuter Tax Credit and for promoting alternative options to driving alone to your employees. Re-Registration for the Maryland Commuter Tax Credit should be completed Annually for each year a business participates in this program and takes advantage of this Commuter Tax Credit. Should you have any questions while filling this form out, please feel free to contact us as 410-865-1100 or email commuterchoice@mdot.state.md.us

 
Additional Documentation that needs to be filed with taxes
For taxable years beginning after December 31, 2012, the income tax credit is available only on an electronically-filed income tax return for the tax year in which the credit is  being claimed. The Form 500CR section of the income tax return must be completed.

State and local income taxes withheld:
State and local income taxes withheld: Form MW508CR must be submitted with Form MW508, the Maryland Annual Employer Withholding Reconciliation Report, in order to claim this credit against Maryland income tax withheld. If the tax-exempt entity is required to file the MW508 electronically, then the MW508CR must be filed with an amended MW508A, as the MW508CR is not available electronically at this time.

For 501 (C)(3) & (4) businesses, please complete and file the tax form 508CR attached to MW508
All other businesses, please complete and file form 500CR 

Insurance premiums tax: 
Documentation of the commuter tax credit shall be maintained by the taxpayer in their files and be made available to the Insurance Commissioner, on request, in accordance with COMAR 31.06.04.03. The documentation should include documents from the agency or business granting the credit and a list of the names and telephone numbers for the taxpayer's staff who are directly involved in granting the credits. All information shall be retained for a minimum of three years from the date of the filing of the final tax return on which the commuter tax credit is taken.


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* 1.

ELECTRONIC CONSENT: Please select your choice below.                                      
Clicking on the "agree" button indicates that:
You have read and understood the above information.
The information reported herein is, to the best of our knowledge and belief,accurate and current as of the date indicated in the taxable period.
You are consenting to automatically receive the following: Annual reminders to register for the commuter tax credit, periodic emails, newsletters, or information about webinar training on how your business can attract and retain employees and save money, as well as information on business commuter benefits. 

Business entities may claim the lesser of 50% of the cost of employer-paid workplace commuter transportation benefits or $100.00 per participating employee per month. The commuter tax credit must be claimed on a tax return for the tax year in which the commuter benefits are paid. Employers must maintain a record of how much, and on behalf of which employee, incentives are paid.

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* 2. Indicate your taxable period

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* 3. Section 1- Employer Information

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* 4. What is your business category?(Select all that apply)

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* 5. What is your total employee size?
Note: For the Maryland Commuter Tax Credit there is no limit to the number of participants e.g. Even 1 person can participate

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* 6. Are you providing Commuter benefits at more than one facility in the State of Maryland?

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* 7.
Section 2- Subsidized cost of transit
Employers can subsidize the cost of transit for their employees on a publicly or privately owned mass transit system to or from a work location in Maryland.
Business entities may claim the lesser of 50% of the cost of employer-paid workplace commuter transportation benefits or $100.00 per participating employee per month. The commuter tax credit must be claimed on a tax return for the tax year in which the commuter benefits are paid. Employers must maintain a record of how much, and on behalf of which employee, incentives are paid.

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* 8. Section 2- Vanpool and Related Expenses
An employer funded program that provides a vanpool for their employees must meet the following requirements:
1. Seating Capacity of six individuals adults
2. Meet the purpose of transporting employees from their residence to place of employment. If a pick up/drop off location is at a park and ride lot this qualifies; and
3. Trips must have atleast 3 employees being transported together.

Business entities may claim the lesser of 50% of the cost of employer-paid workplace commuter transportation benefits or $100.00 per participating employee per month. The commuter tax credit must be claimed on a tax return for the tax year in which the commuter benefits are paid. Employers must maintain a record of how much, and on behalf of which employee, incentives are paid.

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* 9. Section 3- Cash in Lieu of Parking Program
An employer funded program under which an employer offers to provide a cash allowance to an employee in an amount equal to the parking subsidy that the employer would otherwise pay or incur to provide the employee a parking space:
(a)  The difference between the out-of -pocket amount paid by an employer on a regular basis to secure the availability of an employee parking space not owned by the employer and the price charged to the employee to use that space  OR
(b)  For parking owned or leased by the employer as an integral part of a larger facility, the fair market value of a parking space provided  by the employer for commuter vehicles.

Business entities may claim the lesser of 50% of the cost of employer-paid workplace commuter transportation benefits or $100.00 per participating employee per month. The commuter tax credit must be claimed on a tax return for the tax year in which the commuter benefits are paid. Employers must maintain a record of how much, and on behalf of which employee, incentives are paid.

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* 10. Section 3- Employer Guaranteed Ride Home
An employer funded program that provides immediate transportation for an employee who is:
(a) Part of an employer funded vanpool; OR
(b) Takes public transportation to work, where any portion of this cost is subsidized by an employer; OR
(c) Commutes to work by way of non-motorized transportation such as walking or biking.
And meets the following requirement:
(1) Is required to leave work early for illness or other verifiable reason
(2) travel must take place between the employee's residence and place of employment in Maryland

Business entities may claim the lesser of 50% of the cost of employer-paid workplace commuter transportation benefits or $100.00 per participating employee per month. The commuter tax credit must be claimed on a tax return for the tax year in which the commuter benefits are paid. Employers must maintain a record of how much, and on behalf of which employee, incentives are paid.

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* 11. Additional Questions

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* 12. Your participation in the Maryland Commuter Tax Credit automatically enrolls you as a Commuter Choice Maryland partner recognition program. Commuter Choice Maryland recognizes employers in Maryland who have made strides to promote alternative commute choice in the workplace.

Do you want to be part of this recognition program?

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Thank you for participating in the Maryland Commuter Tax Credit. 
For inquiries or general information, please call 410-865-1100. This line is staffed Monday through Friday from 8:30 a.m. until 5:00 p.m. or email: commuterchoice@mdot.state.md.us

PLEASE VISIT: WWW.COMMUTERCHOICEMARYLAND.COM for more information on Commuter Benefits for Employers and Commuter.

You will receive a confirmation email that your registration has been received along with a copy of the completed registration. You must re-register annually to continue participation in the Maryland Commuter tax Credit.




<span style="color: #0000ff; font-size: 12pt;">Thank you for participating in the Maryland Commuter Tax Credit. </span><br><span style="color: #0000ff; font-size: 12pt;">For inquiries or general information, please call 410-865-1100. This line is staffed Monday through Friday from 8:30 a.m. until 5:00 p.m. or email: commuterchoice@mdot.state.md.us </span><br><br><span style="font-size: 12pt;"><span style="color: #0000ff;">PLEASE VISIT: <a href="http://mdot.maryland.gov/newMDOT/Commuter/employers" rel="nofollow" style="color: #0000ff;" target="_blank">WWW.COMMUTERCHOICEMARYLAND.COM</a> for more information on Commuter Benefits for Employers and Commuter.<br><br></span><span style="color: #000000;">You will receive a confirmation email that your registration has been received along with a copy of the completed registration. You must re-register annually to continue participation in the Maryland Commuter tax Credit.</span></span><br><br><br><br>

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