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Maryland business tax extension

Maryland doesn't take the federal extension on its own: extending Form 500 takes Form 500E. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Maryland's own forms, instructions and laws, cited below

Does Maryland accept the federal extension?

Maryland requires its own request: file Form 500E, Application for Extension to File Corporation Income Tax Return. A federal extension alone does not extend the Maryland return.

Maryland's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 500, Corporation Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Maryland requires its own request: file Form 500E, Application for Extension to File Corporation Income Tax Return. A federal extension alone does not extend the Maryland return. Granted automatically if Form 500E is filed by the original due date and any balance due is paid in full. With no tax due, the request can be made online or by phone instead (not for a corporation's first filing). Each member of a federal consolidated group files its own Maryland extension.
Extension length
7 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: electronic funds transfer or an e-filed extension, or Form 500E with a check or money order; payments of $10,000 or more must be made electronically.

S corporations (Form 510)

Return
Form 510, Pass-Through Entity Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Maryland requires its own request: file Form 510/511E, Application for Extension to File Pass-Through Entity Income Tax Return. A federal extension alone does not extend the Maryland return. File Form 510/511E by the original due date with full payment of any balance due. The Form 510 instructions also list an extension filed with the IRS as a condition. With no tax due, the request can be made online or by phone instead (not for the entity's first filing).
Extension length
7 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form 510/511E with a check or money order, or an e-filed extension with payment.

Partnerships and LLCs (Form 510)

Return
Form 510, Pass-Through Entity Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Maryland requires its own request: file Form 510/511E, Application for Extension to File Pass-Through Entity Income Tax Return. A federal extension alone does not extend the Maryland return. File Form 510/511E by the original due date with full payment of any balance due. The Form 510 instructions also list an extension filed with the IRS as a condition. With no tax due, the request can be made online or by phone instead (not for the entity's first filing).
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form 510/511E with a check or money order, or an e-filed extension with payment.

Estates and trusts

Return
Form 504, Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Maryland requires its own request: file Form 504E, Application for Extension to File Fiduciary Income Tax Return. A federal extension alone does not extend the Maryland return. File Form 504E by the original due date with full payment of the balance due.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form 504E.

When a due date in Maryland falls on a weekend or legal holiday, it moves to the next business day. Maryland's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Maryland's instructions say the same for its returns: a Maryland extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Maryland's forms and instructions?

On the Comptroller of Maryland website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Maryland return and any Maryland extension request go to the state.

Maryland extension FAQ

Does Maryland accept the federal business tax extension?

Maryland requires its own request: file Form 500E, Application for Extension to File Corporation Income Tax Return. A federal extension alone does not extend the Maryland return. The extension is 7 months. Granted automatically if Form 500E is filed by the original due date and any balance due is paid in full. With no tax due, the request can be made online or by phone instead (not for a corporation's first filing). Each member of a federal consolidated group files its own Maryland extension.

When is the Maryland Form 500 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Maryland extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: electronic funds transfer or an e-filed extension, or Form 500E with a check or money order; payments of $10,000 or more must be made electronically.

Does a Maryland business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Maryland needs its own extension request as well.

Sources

Filing a federal business extension this season?

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