Dear Taxguru,

I have a New York State based IT Consulting C-Corporation and recently opened a small office in Maryland to service my Clients.

The revenue from this state is not more than 10% of the total revenue of my corporation and my CPA is urging me to file a Multi-State tax return and wants to charge me an extra $1,000 for the additional state.

My first question is it true that I have to file a Maryland Corporate tax return even if I have a small office and revenue is about $100,000 per year?

The second question, is it reasonable for the CPA to charge additional fees for the Maryland Corporate State return?