Thank you, I called MD to address how it should be reflected on the personal return (502SU? Other?).  She could not answer me and told me to email MD.  Here is my email and will reply here when I get a response.

Good morning,

I am a CPA in Maryland and I am in need of guidance for filing a couple clients I have.  These clients are PTE owners who received Covid Relief Grants from Maryland and/or their counties.  The grants are not taxable in MD and have been reflected on the 510 K-1 as a Part C Line 5 Other subtraction which is reference in Part G.  My question is in regards to the personal return.  Where do I enter the Form 510 K-1 Part C Line 5 subtraction in the personal return?  Is it a 502LU (I think not)?  I Believe it should be shown on the 502SU, but what line do you recommend?  And does a 1099G need to be attached to the personal as well as the business return?

Expedited help would be appreciated as the due date is soon.