Maryland - State Tax Extension

Individuals & Business  •  Conditionally automatic
Form 502E (if tax owed)6 monthsFull payment due with application
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An extension to file is not an extension to pay tax.

Maryland requires individuals who cannot file by the due date to submit Form 502E, with full payment of the expected tax due, by the original filing deadline. The one exception: a filer who expects to owe no additional Maryland tax and has already filed federal Form 4868 does not need to file Form 502E separately.

Forms and guidance: Comptroller of Maryland - Extensions and Amendments
ItemDetail
Form requiredForm 502E, unless no tax is owed and federal Form 4868 was filed
AutomaticNot automatic when tax is owed - Form 502E must be filed by the original due date
PaymentFull payment of the expected tax due is required with Form 502E
Extension lengthAdditional time to file beyond the original April due date (Comptroller guidance follows the federal 6-month pattern)
AuthorityCOMAR 03.04.02.14
If you expect to owe Maryland tax, filing only the federal extension is not enough - Form 502E and payment are still required by the original due date.
Maryland's 23 counties and Baltimore City do not have a separate local income tax return or a separate local extension - local tax is computed on this same Form 502 and is extended along with it. See Maryland county local income tax extension.
Related
All StatesBack to the states hub District of ColumbiaAlso requires a separate form VirginiaNeighboring jurisdiction, automatic instead County Local TaxPiggyback structure, no separate return
Authority: COMAR 03.04.02.14. Sources: regs.maryland.gov/us/md/exec/comar/03.04.02.14; taxes.marylandtaxes.gov.
This page is for informational purposes only and is not legal, tax, or accounting advice. No professional relationship is created by using this site. Tax law and guidance change; verify against current primary authority before acting. Full disclaimer.
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