Thank you for the reply.  I understand what you are saying and I saw the webinar.  My question really only relates to the K-1.  It seems misleading that Section A, Line 2 of the K-1 shows the Distributive pro rata share allocable to Maryland as the Federal income plus the addback of the tax deducted on the Federal return.  To a shareholder, it would look as if the income to be reported on his 502 would be this higher number and not the Federal income.  I could imagine some shareholder's accountants (not familiar with MD) taking this K-1, using the higher MD distributive income and then also adding back the actual tax (Section D Line 5 of the K-1).