MARYLAND
FORM
510E
APPLICATION FOR EXTENSION TO
FILE PASS-THROUGH ENTITY
INCOME TAX RETURN INSTRUCTIONS
COM/RAD-008
2019
Purpose of Form Maryland law provides for an extension of
time to file the pass-through entity income tax return (Form
510), but not to pay the tax due. Use Form 510E to remit any
tax that may be due. Also use Form 510E if this is the first
filing of the entity, even if no tax is due.
Note: Do not use this form for:
• Corporations (except S corporations);
• Entities filing a Composite Return; or,
• Employer withholding tax.
General Requirements Extensions are allowable for up to
seven months from the original due date for S corporations
and up to six months from the original due date for all other
pass-through entities. An automatic extension will be granted
if Form 510E is filed by the original due date.
• If no tax is due - File the extension online or telefile.
You must use Form 510E if this is the first filing of the
entity.
• If tax is due - Make full payment by using Form 510E.
Do not mail the Form 510E if, after completing the Tax
Payment Worksheet, no additional tax is due. Instead,
you may telefile or file on our website unless this is the first
filing of the pass-through entity. However, if an unpaid liability
is disclosed when the return is filed, penalty and interest
charges may be due in addition to the tax.
When to file File Form 510E by the 15th day of the fourth
month following the close of the tax year for all pass-through
entities.
Name, Address and Other Information Type or print the
required information in the designated area.
Enter the exact pass-through entity name and continue with
any “Trading As” (T/A) name, if applicable.
Enter the Federal Employer Identification Number (FEIN). If a
FEIN has not been secured, enter “APPLIED FOR” followed by
the date of application. If a FEIN has not been applied for, do so
immediately.
Check the applicable box for type of entity.
Tax Year or Period Enter the beginning and ending dates of
the tax year in the space provided if the tax year is other than
a calendar year.
The same tax year or period used for the federal return must
be used for Form 510E.
How to file Complete the Tax Payment Worksheet.
If line 3 is zero, file in one of the following ways:
1) Telefile Request an automatic extension by calling
1-800-260-3664 or from Central Maryland 410-260-7829
to telefile this form. Please have the form available when
making this call.
NOTE: Telefile service is available 24 hours a day, 7 days
a week. Calling during non-peak hours will make it easier
to file.
2) Internet File the extension at www.marylandtaxes.
gov and look for Online Services/Services for Business. If
filed by Internet, do not mail 510E; retain it with the
company’s records.
3) Filing electronically using Modernized Electronic
Filing (MeF) method (software provider must be
approved by the IRS and Revenue Administration
Division). If filed electronically, do not mail 510E;
retain it with the company’s records.
4) First filing of entity Mail Form 510E.
If line 3 shows an amount due.
1) Filing electronically using Modernized Electronic
Filing (MeF) method (software provider must be
approved by the IRS and Revenue Administration
Division). If filed electronically, do not mail 510E;
retain it with company’s records.
2) Payment Instructions Include a check or money order
made payable to Comptroller of Maryland. All
payments must indicate the FEIN, type of tax and tax
year beginning and ending dates. DO NOT SEND CASH.
Mail payment and completed Form 510E to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
