Maryland Business Tax Extension Filing Instructions
505 views | Last modified 3/20/2023 4:18:14 AM EST | Added by ExpressExtension Team

Businesses operating in Maryland (Corporation, Partnerships, S-Corporations, and fiduciaries) are required to file a separate Business Tax Extension form to get an extension of time to file their Maryland business income tax return. 

Extension Form to use    

• Form 500E, APPLICATION FOR EXTENSION TO FILE CORPORATION INCOME TAX RETURN 
• Form 510E, APPLICATION FOR EXTENSION TO FILE PASS-THROUGH ENTITY INCOME TAX RETURN
• Form 504E, APPLICATION FOR EXTENSION TO FILE FIDUCIARY INCOME TAX RETURN 

Due date to file Maryland tax Extension

• Corporations - Due by the 15th day of the fourth month following the close of the corporation’s tax year.
• S-Corporations - Due by the 15th day of the fourth month following the close of the S corporation’s tax year.
• Partnerships - Due by the 15th day of the fourth month following the close of the entity’s tax year.
• Fiduciary & Estate - Due by the 15th day of the fourth month following the close of the entity’s tax year.

Maryland tax extension Filing Method (Paper/Electronic)

State of Maryland supports both paper and electronic filing options.

How to pay the state tax due?    

If tax is due - Make full payment by electronic funds transfer or by using Form 500E/510E/504E if paying by check or money order.

Taxpayers making payments of $10,000 or more must use one of these two electronic methods.

1) Electronic Funds Transfer 
2) Filing electronically using Modernized Electronic Filing (MeF) method 
Note: If filed electronically, do not mail 500E/510E/504E; retain it with the company’s records.

Does ExpressExtension support this State filing?    

Yes, you can Complete the Maryland extension form with ExpressExtension in minutes. Our application validates your form by performing an internal audit to check for errors. Once complete, all you need to do is print your form and mail it to the address we’ve provided. Please note: An extension to file doesn’t mean more time to pay, if you owe any tax due, make your tax payment by the original due date of your state return to avoid late payment penalties. 

Any Special Requirements?

If No tax is due - File the extension online using any of the following options:

• Telefile
• Internet
• Filing electronically
• First filing

In order to use the online system you must meet the following eligibility requirements:

1. Have previously filed a Maryland Form 500 or 510 or 504
2. Have an estimated balance due on Line 5 of ZERO (0) on the Form 500E/510E/504E

For more information regarding Maryland business state tax extension, click here.