Maryland Application for an Extension to File Corporation Income Tax Return

Application for an Extension to File Corporation Income Tax Return
Tax Year 2023 Form 500E Application for Extension to File Corporation Income Tax Return
MARYLAND
FORM

500E

2023

APPLICATION FOR
EXTENSION TO FILE
CORPORATION INCOME
TAX RETURN

OR FISCAL YEAR BEGINNING	

2023, ENDING	

Federal Employer Identification Number (9 digits)	

Print Using Blue or Black Ink Only

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	

ZIP Code + 4

Foreign Country Name	

Foreign Province/State/County	

Foreign Postal Code	

For Office Use Only

STAPLE CHECK HERE

ME

YE

EC

EC

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: marylandtaxes.gov OR CALL 410-260-7829
FROM CENTRAL MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM.
Check here if you are a first time filer or your mailing address has changed.
TAX PAYMENT WORKSHEET INSTRUCTIONS
Line 1 – Tax liability Enter the total amount of income tax the corporation is expected to owe. Use Form 500 as a worksheet.
Line 2 – Estimated tax payments Enter the total amount of Maryland estimated tax paid with Form 500D for the tax year. Include
any overpayment from the prior period that was credited to the current tax year.
Line 3 –
­ Allowable tax credits Enter the allowable tax credits from Form 500CR or 502S or tax paid on the corporation’s behalf by
a pass-through entity.
Line 4 – Total payments and credits Add lines 2 and 3 and enter the total on line 4.
Line 5 – Tax due Subtract line 4 from line 1 and enter the result on line 5. This is the tax to be paid with the application for
extension.
TAX PAYMENT WORKSHEET
1. Tax liability expected for the current tax year.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
2. Estimated tax payments and amount credited from the prior period.  .
3. Allowable tax credits .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4. Total payments and credits. Add lines 2 and 3 and enter here .  .  .  .  .  .
5. Tax due - Subtract line 4 from line 1 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

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5.

TAX PAID WITH THIS EXTENSION.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
(If filing and paying electronically, do not mail this form.)

00

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: marylandtaxes.gov OR CALL 410-260-7829 FROM CENTR AL
MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM.

COM/RAD-003

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MARYLAND
FORM

500E

Purpose of Form Maryland law provides for an extension of
time to file the corporation income tax return (Form 500), but
not to pay the tax due. Use Form 500E to remit any tax that
may be due. Also use Form 500E if this is the first filing of the
corporation even if no tax is due.
Note: Do not use this form to extend the time for filing a
Form 510, Form 511, or to remit employer withholding tax.
General Requirements Extensions are allowable for up to
seven months from the original due date. An automatic sevenmonth extension will be granted if Form 500E is filed by the
original due date.
• If no tax is due - File the extension online, telefile or use
Form 500E if this is the first filing of the corporation.
• If tax is due - Make full payment by electronic funds
transfer or by using Form 500E if paying by check or
money order.
Consolidated returns are not allowed under Maryland
law. Affiliated corporations that file a consolidated federal
return must file a separate Maryland extension for each
member corporation.
Do not mail the Form 500E 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 corporation. 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 500E by the 15th day of the fourth
month following the close of the tax year or period, or, by the
original due date required for filing the federal income tax
return.
Name, Address and Other Information Type or print the
required information in the designated area.
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.
Enter the name exac tly as specif ied in the Ar ticles of
Incorporation, or as amended, and continue with any “Trading
As” (T/A) name, if applicable.
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 500E.

COM/RAD-003

2023

APPLICATION FOR EXTENSION TO
FILE CORPORATION INCOME TAX
RETURN INSTRUCTIONS

How to file Complete the Tax Payment Worksheet on page 1.
If line 5 is zero, file in one of the following ways:
1) Telefile – Request an automatic extension by calling 410260-7829 from Central Maryland or 1-800-260-3664 from
elsewhere to telefile this form. Please have the form
available when making the 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 – marylandtaxes.gov/online-services/
business.php
If filed by Internet, do not mail 500E; 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 500E; retain it with
company’s records.
4) First filing of corporation – Mail Form 500E.
If line 5 shows an amount due, file in one of the following
ways:
1) Electronic Funds Transfer – Taxpayers must register
before using this method. To obtain a registration form,
visit mar ylandtaxes.gov or call 410-260-7980. If
payment is made by electronic funds transfer, do
not mail; retain for company’s records.
2) 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 500E; retain it with
company’s records.
Taxpayers making payments of $10,000 or more must use one
of these two electronic methods.
3) Payment by check or money order – Complete Form 500E
and mail to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Payment Instructions Write your FEIN, tax type, and tax
year on check or money order using blue or black ink. Failure
to include this information will delay the processing of your
payment. Make check or money order payable to Comptroller
of Maryland. DO NOT SEND CASH.