500E (2D): Application for an Extension to File Corporation Income Tax Return (2D) (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 500E is an application for an extension to file the corporation income tax return, Form 500. Its tax payment worksheet reports expected tax liability, payments and credits, and any tax due with the extension. The extension gives additional time to file, but not to p
Who files this form
Form 500E is for corporations requesting more time to file Maryland Form 500, the corporation income tax return. The extension gives more time to file, not more time to pay.
- Use Form 500E to pay tax due with the extension when paying by check or money order.
- Use Form 500E for the corporation’s first filing, even if no tax is due.
- If no tax is due and this is not the corporation’s first filing, request the extension online, electronically, or by telephone instead of mailing the paper form.
- Affiliated corporations filing a consolidated federal return must file a separate Maryland extension for each member corporation. Maryland does not allow consolidated returns.
Do not use Form 500E to extend Form 510 or Form 511, or to pay employer withholding tax.
When it's due
For tax year 2025, 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.
An automatic seven-month extension is granted if Form 500E is filed by the original due date. This extends the filing deadline only, not the time to pay tax due.
What you'll need
Have these forms and details available to complete Form 500E:
- The corporation’s name exactly as shown in its Articles of Incorporation, as amended, followed by any “Trading As” name.
- Current mailing address and nine-digit federal employer identification number (FEIN). If you have applied for a FEIN but have not received it, enter “APPLIED FOR” followed by the application date.
- Beginning and ending dates if using a tax year other than a calendar year. Use the same tax year or period as the federal return.
- Form 500 to use as a worksheet for expected income tax liability.
- Maryland estimated tax payments made with Form 500D and any prior-period overpayment credited to the current tax year.
- Allowable credits from Form 500CR or 502S, or tax paid on the corporation’s behalf by a pass-through entity.
If telefiling, have Form 500E available during the call.
How to file
Complete the worksheet
- Enter expected income tax liability on line 1, using Form 500 as a worksheet.
- Enter estimated tax payments and any prior-period credit on line 2.
- Enter allowable tax credits on line 3.
- Add lines 2 and 3 on line 4.
- Subtract line 4 from line 1 on line 5. This is the tax to pay with the extension.
If line 5 is zero
- Online: The form directs filers to marylandcomptroller.gov. Its filing instructions also list marylandtaxes.gov/online-services/business.php.
- Telephone: Call 410-260-7829 from Central Maryland or 1-800-260-3664 from elsewhere. Telefile is available 24 hours a day, seven days a week.
- Electronic filing: Use Modernized Electronic Filing (MeF) through a provider approved by the IRS and Revenue Administration Division.
- First filing of the corporation: Mail Form 500E, even if no tax is due.
If line 5 shows tax due
Pay in full by electronic funds transfer, MeF, or check or money order with Form 500E. Payments of $10,000 or more must use electronic funds transfer or MeF.
For electronic funds transfer registration information, visit marylandcomptroller.gov or call 410-260-7980.
For payment by check or money order, mail the completed form and payment to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Make the check or money order payable to Comptroller of Maryland. Write the FEIN, tax type, and tax year on it in blue or black ink. Do not send cash.
If filing online or electronically, or paying by electronic funds transfer, do not mail Form 500E. Keep it with the company’s records.
Common mistakes
- Treating the extension as extra time to pay. It extends only the time to file. An unpaid liability disclosed on the return may result in penalties and interest in addition to tax.
- Mailing a no-tax-due form unnecessarily. Do not mail it unless this is the corporation’s first filing.
- Mailing a duplicate after electronic filing or payment. Keep the form with company records instead.
- Paying $10,000 or more by check. The form requires electronic funds transfer or MeF for payments of this amount or more.
- Leaving identifying details off a payment. Omitting the FEIN, tax type, or tax year from a check or money order will delay processing.
- Using the wrong form. Form 500E cannot extend Form 510 or Form 511 and cannot be used for employer withholding tax.
- Sending cash. The payment instructions expressly prohibit it.
Questions people ask
How much extra time does the extension give?
An automatic seven-month extension is granted when Form 500E is filed by the original due date. It does not extend the time to pay.
What if this is the corporation’s first filing and no tax is due?
Mail Form 500E. The form also includes a checkbox for first-time filers or corporations whose name has changed.
What should I enter if the corporation has not received its FEIN?
If a FEIN has been applied for, enter “APPLIED FOR” followed by the application date. If it has not been applied for, the instructions say to apply immediately.
Can affiliated corporations file one Maryland extension?
No. Each member corporation must file a separate Maryland extension, even if the affiliated corporations file a consolidated federal return.