An extension to file is not an extension to pay tax.
Maryland is a "piggyback" local income tax state: each of its 23 counties and Baltimore City sets its own local income tax rate (2.25% to 3.20% of Maryland taxable income), but none of them administers its own return, its own filing deadline, or its own extension process. There is no county-level equivalent of a Form 502E.
| Item | Detail |
|---|---|
| Local return | None - county/Baltimore City income tax is computed as a line item on the same Form 502 (residents) or Form 505 (nonresidents) as state tax |
| Local extension | None separate from the state extension - because there is no separate local return to extend |
| State extension mechanism that covers it | Automatic 6-month extension via Form 502E, or no filing required at all if a federal extension was obtained and no Maryland tax is due; up to 12 months for individuals outside the United States, for reasonable cause |
| Payment | Not extended - full payment of expected tax (state and local combined) is due by the original due date regardless of any extension |
| Authority | Md. Code Ann., Tax-Gen. §10-823 (extension of time to file); Comptroller of Maryland, Administrative Release No. 4 (extension mechanics); Form 502 resident instructions (local tax computed on the same return) |