COM/RAD-013 16-49
APPLICATION FOR
EXTENSION TO FILE
PERSONAL INCOME TAX
RETURN INSTRUCTIONS
MARYLAND
FORM
502E
2016
Who must file Form 502E?
If you cannot complete and file your Form 502, 505, 510C or
515 by the due date, you should complete the Tax Payment
Worksheet to determine if you must file Form 502E. If line 6
of the worksheet shows you owe tax, you must file this form
and pay the full amount due by April 15, 2017, (or the 15th
day of the fourth month following the close of the tax year).
If the due date falls on a Saturday, Sunday or legal holiday,
the return must be filed by the next business day.
NOTE: Filing an extension does not extend the time for
paying your taxes.
Do not file Form 502E if, after completing the Tax
Payment Worksheet, you find that you do not owe
additional tax. However, please be aware that if an unpaid
liability is disclosed when you file your return, you may owe
penalty and interest charges in addition to the tax. See “Will
I owe penalties and interest?” in the column to the right.
Automatic Maryland six-month extension
If you filed a federal extension and expect to owe zero tax
to Maryland we grant you an automatic six-month extension
of time to file your Form 502, 505, 510C or 515. You are
not required to file Form 502E in order to obtain this
automatic extension. However, you should use Form 502E
to pay any tax due in order to avoid any late-payment
penalty and interest on tax not paid by April 15, 2017.
Requesting a Maryland extension when not requesting
a federal extension:
(1) Request your extension by telefile at 410-260-7829 from
Central Maryland or 1-800-260-3664 from elsewhere; or,
(2) Request your extension at www.marylandtaxes.com.
When should I mail Form 502E without a payment?
Never.
When requesting an extension beyond six months, how
should I file?
No extension request will be granted for more than six
months, except in the case of individuals who are out of the
United States. Even when an individual is out of the U.S. an
extension will not be granted for more than one year. An
extension request for beyond six months without a payment
should be filed by telefile or on our Web site. See telefile and
Web site information in first column.
When should I file?
If you owe any tax, file Form 502E along with your payment
on or before April 15, 2017. If you are filing on a fiscal year
basis, file by the regular due date of your return.
Where should I file?
You may request your extension at www.marylandtaxes.
com and use electronic funds withdrawal (direct debit) from
your savings or checking account. If you want to pay by
credit card see next column; otherwise, make your check or
money order payable to: COMPTROLLER OF MARYLAND.
It is recommended that you include your Social Security
number on check using blue or black ink.
Mail to: Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Will I owe penalties and interest?
You will owe interest on tax not paid by the regular due date
of your return. The interest will accrue until you pay the tax.
Even if you had a good reason for not paying on time, you will
still owe interest.
If tax and interest are not paid promptly, a penalty will be
assessed on the tax.
Should I attach a copy of the extension form to my
Form 502, 505, 510C or 515?
You do not have to attach anything to your return relating to
your extension.
What if I want to pay by direct debit?
You may pay by direct debit by visiting our Web site at www.
marylandtaxes.com and look for ONLINE SERVICES.
What if I want to pay by credit card?
For alternative methods of payment, such as a credit card, visit
our Web site at www.marylandtaxes.com.
If you need assistance:
• Visit www.marylandtaxes.com; or
• Email TAXHELP@comp.state.md.us; or
• Contact our Taxpayer Service Section by calling 1-800-
638-2937 or from Central Maryland 410-260-7980.
To file and pay your extension electronically,
visit www.marylandtaxes.com and look for ONLINE
SERVICES.
To file and pay your extension electronically,
visit www.marylandtaxes.com and look for ONLINE SERVICES.
