Maryland law provides for an extension of time to file the corporation income tax return (Form 500), but not to pay the tax due. Use Form 500E to remit any tax that may be due. Also use Form 500E if this is the first filing of the corporation even if no tax is due.

File Form 500E by the 15th day of the third month following the close of the tax year or period, or by the original due date required for filing the federal income tax return.

Extensions are allowable for up to seven months from the original due date. An automatic seven month extension will be granted if Form 500E is filed by the original due date.
• If no tax is due - File the extension online, telefile or use Form 500E if this is the first filing of the corporation.
• If tax is due - Make full payment by electronic funds transfer or by using Form 500E if paying by check or money order.

Consolidated returns are not allowed under Maryland law. Affiliated corporations that file a consolidated federal return must file a separate Maryland extension for each member corporation.

For additional information, please visit the State of Maryland Comptroller website.

Form 500E (Application for an Extension to File Corporation Income Tax Return): http://forms.marylandtaxes.com/11_forms/500E.pdf

Form 500E is used to apply for an extension of time to file the corporation income tax return, and to remit any tax that may be due.

Note: Do not use this form to extend the time for filing a Form 510 or to remit employer withholding tax.

IF NO TAX IS DUE WITH THIS EXTENSION, DO NOT MAIL THIS PAPER FORM, INSTEAD FILE THE EXTENSION AT: www.marylandtaxes.com OR CALL 410-260-7829 FROM CENTRAL MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM.

Make checks payable to and mail to:
COMPTROLLER OF MARYLAND
REVENUE ADMINISTRATION DIVISION
110 Carroll Street
Annapolis, Maryland 21411-0001