Maryland Application for Extension to File Pass-Through Entity

Application for Extension to File Pass-Through Entity
TY-2021-510E
MARYLAND
FORM

510E

2021

APPLICATION FOR
EXTENSION TO FILE
PASS-THROUGH ENTITY
INCOME TAX RETURN

OR FISCAL YEAR BEGINNING	

2021, ENDING	

Print Using Blue or Black Ink Only

Federal Employer Identification Number (9 digits)

Name

Current Mailing Address (PO Box, number, street and apt. no)

Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)

City or Town	

State	

STAPLE CHECK HERE

Foreign Country Name	

ZIP Code + 4

Foreign Province/State/County	

For Office Use Only

ME

Foreign Postal Code	

YE

EC

EC

IF NO TAX IS DUE WITH THIS EXTENSION, DO NOT MAIL THIS PAPER FORM, INSTEAD FILE THE EXTENSION
AT: www.marylandtaxes.gov OR CALL 410-260-7829 FROM CENTR AL MARYL AND OR 1-800-260-3664 FROM
ELSEWHERE TO TELEFILE THIS FORM.
TYPE OF ENTITY - Check the applicable box.
	

S Corporation	

Partnership	

Limited Liability Company	

Business Trust

IMPORTANT: Composite Return filers use Form EL102B (See instructions).
Check here if you are a first time filer or your mailing address has changed
INSTRUCTIONS FOR TAX PAYMENT WORKSHEET
Line 1 –	 Tax liability Enter the total amount of nonresident or Electing PTE tax the pass-through entity is expected to owe. Use
Form 510/511 as a worksheet.
Line 2 – 	Estimated tax payments Enter the total amount of Maryland estimated tax paid with Form 510D for the tax year.
Line 3 –
­ 	Tax due Subtract line 2 from line 1 and enter the result. This is the tax to be paid with the application for extension.
TAX
1.
2.
3.

PAYMENT WORKSHEET
Tax liability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1.
Estimated tax/local tax payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2.
Tax due - Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3.

.00
.00
.00

TAX PAID WITH THIS EXTENSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

$

IF NO TAX IS DUE WITH THIS EXTENSION, DO NOT MAIL THIS PAPER FORM UNLESS IT IS THE FIRST FILING OF
THE ENTITY, INSTEAD FILE THE EXTENSION AT: www.marylandtaxes.gov OR CALL 410-260-7829 FROM CENTR AL
MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM.

COM/RAD-008

MARYLAND
FORM

510E

APPLICATION FOR EXTENSION TO
FILE PASS-THROUGH ENTITY
INCOME TAX RETURN INSTRUCTIONS

Purpose of Form Maryland law provides for an extension of
time to file the pass-through entity income tax return (Form
510) or the electing pass-through entity income tax return
(Form 511), 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.

COM/RAD-008

2021

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. Be sure to 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/online-services/business.php 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