State of Maryland
Business Income Tax Extensions

Maryland's State Income Tax Filing Deadline Extended to July 15

Maryland Filing Due Dates: Corporation income tax returns are due by March 15 — or by the 15^th day of the 3^rd month following the end of the taxable year (for fiscal year filers). Pass-through entity income tax returns are due by April 15 — or by the 15^th day of the 4^th month following the end of the taxable year (for fiscal year filers).

Extended Deadlines with Maryland Tax Extension: Maryland offers a 7-month extension for corporations, which moves the filing deadline to October 15 (for calendar year filers). Pass-through entities are allowed a 6-month extension, which moves the filing deadline to October 15 (for calendar year filers).

Maryland Tax Extension Forms: To apply for a Maryland corporation extension, file Form 500E by the original deadline of your return. A corporation must submit Form 500E if this is it’s first year filing, whether or not tax is owed.

To apply for a Maryland pass-through entity extension, file Form 510E by the original deadline of your return. A pass-through entity must submit Form 510E if this is it’s first year filing (whether or not tax is owed).

Maryland Extension Payment Requirements: An extension of time to file is not an extension of time to pay. If you owe Maryland tax, it must be fully paid by the original due date, or interest and penalties will apply. Corporations can make a Maryland extension payment with Form 500E. Pass-through entities can make a Maryland extension payment with Form 510E.

If your Maryland tax liability is zero and this isn’t your first time filing, you are required to electronically file (e-file) your extension request. This can be accomplished using MDComp, Maryland’s Internet Extension Request Filing system: interactive.marylandtaxes.com/business/Extension

Maryland Tax Extension Tip: “Pass-through entities” include partnerships, limited liability companies (LLCs), and business trusts.