MARYLAND
APPLICATION FOR
FORM
2019
EXTENSION TO FILE
504E
FIDUCIARY INCOME TAX
RETURN INSTRUCTIONS
GENERAL INSTRUCTIONS
Purpose of Form
Use Form 504E to receive an automatic six-month extension
to file Form 504.
To get the extension you MUST:
1. Fill in Form 504E correctly; AND,
2. File it by the due date of your return; AND,
3. Pay ALL of the amount shown on line 6.
Fiduciaries requesting an extension of more than six months
must enter on this application the reason for the request. No
extension request will be granted for more than six months,
except in the case of a fiduciary who is out of the United
States. In no case will an extension be granted for more than
one year from the due date for submitting the fiduciary tax
return. See Administrative Release 4.
When to File Form 504E
File Form 504E by April 15, 2020. If any due date falls on a
Saturday, Sunday or legal holiday, the return must be filed by
the next business day. If you are filing on a fiscal year basis,
file by the regular due date of your return.
Where to File
Mail payment and completed Form 504E to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Filing Your Tax Return
You may file Form 504 at any time before the end of the
extension period. Remember, Form 504E does not extend the
time to pay taxes. If you do not pay the amount due by the
regular due date, you will owe interest and be subject to a
penalty.
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 not to pay on time, you will
still owe interest.
Penalty
If tax and interest is not paid promptly, a penalty will be
assessed on the tax.
How to Claim Credit for Payment Made with This Form
When you file your return, show the amount of any payment
(line 6) sent with Form 504E on line 28 of your return.
COM/RAD-056
