I am a CPA in California preparing a multi-state partnership return and have a question concerning the change to the Maryland Form 510, specifically the way the return now treats partner percentages on lines 5a and 10a as well as on the K-1 form.  I have a non-resident LLC member and 2 non-resident individual members, the individual members have health insurance which is treated as guaranteed payments.  The percentages on 5a and 10a add up to 100%, but the perecntages are not correct, on the K-1's, the LLC member's % is correct but the individuals %'s are not correct. I am questioning whether this is the correct way to file the return or are there adjustments that need to be made so that the percentages are correct?