Request an Extension of Time to File

If necessary, you may request an extension of time of up to six months beyond the filing deadline to file your return.

If you already requested an extension from IRS for your federal return and you do not owe additional state tax, you receive an automatic six-month extension for filing your Maryland return.

If no tax is due and you did not request a federal extension, you can request a six-month Maryland extension online or by calling 410-260-7829 from Central Maryland or toll-free 1-800-260-3664 from elsewhere.

If you do owe additional tax and need an extension of time to file, you must file Form 502E by the due date and enclose a check or money order for the amount you expect to owe. You can also pay by credit card. You can pay by direct debit if you file electronically. You should file Form 502E only if you are making a payment with your extension request.

Your payment should be at least 90 percent of the state tax amount that develops, or 110 percent of your previous year's state tax liability. If your payment is less, you will be subject to interest charges on the unpaid amount. Maryland law requires us to charge interest at the annual rate of 13 percent and it will be calculated from the date your return was originally due.

No request will be granted for an extension of more than six months, unless you are out of the United States, in which case you may request an extension of up to one year.

Business tax extensions

Corporations, partnerships, limited liability companies and business trusts can also request a Maryland filing extension online. For more information, see Corporation Income Tax Dues Dates and Extensions.

Estate tax extension

You may request an extension of up to six months to file a Maryland estate tax return, or up to one year if the person required to file the return is out of the United States. For more information, see Filing Extension for Estate Tax