504E: Application for Extension to File Fiduciary Return (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form 504E is an application for an automatic six-month extension to file Form 504, the fiduciary income tax return. Its tax payment worksheet reports 2025 tax liability, withholding, estimated tax payments, other payments and credits, and the balance due. The extension d
Who files this form
Fiduciaries who want an automatic six-month extension to file Maryland Form 504 use Form 504E. To get the extension, you must complete Form 504E correctly, file it by the return’s due date, and pay the full amount shown on line 6.
When it's due
For tax year 2025, file Form 504E by April 15, 2026.
If you file on a fiscal-year basis, file by the regular due date of your return. If a due date falls on a Saturday, Sunday, or legal holiday, the filing deadline is the next business day.
The extension does not extend the time to pay taxes. Pay the amount due by the regular due date to avoid interest and a possible penalty.
What you'll need
Have the following information ready to complete the form:
- The estate or trust’s name and nine-digit Federal Employer Identification Number.
- The fiduciary’s name, title, and current mailing address.
- Total income tax liability for 2025, which may be estimated.
- Maryland income tax withheld, 2025 estimated tax payments, and other payments and credits.
- A check or money order if payment is due.
How to file
- Complete Form 504E using blue or black ink. Check the box if you are a first-time filer or your mailing address has changed.
- Complete the tax payment worksheet. Enter your total 2025 income tax liability on line 1, including zero if you do not expect to owe tax. Add lines 2, 3, and 4 on line 5. Subtract line 5 from line 1 to get line 6. If line 5 is greater than line 1, enter zero on line 6.
- Pay the full amount on line 6. Make your check or money order payable to Comptroller of Maryland. Write the Federal Employer Identification Number, tax year, and tax type on the payment in blue or black ink.
- Mail the form and any payment to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
You may file Form 504 at any time before the extension period ends.
Common mistakes
- Leaving line 1 blank. You must enter an amount. Enter zero if you do not expect to owe tax.
- Treating the filing extension as extra time to pay. Form 504E does not extend the payment deadline. Unpaid tax accrues interest, and a penalty may apply.
- Leaving identifying information off your payment. Omitting the Federal Employer Identification Number, tax year, or tax type from your check or money order will delay payment processing. Use blue or black ink.
Questions people ask
How long is the automatic extension?
Form 504E provides an automatic six-month extension to file Form 504 if you complete it correctly, file it on time, and pay all of line 6.
Can I request more than six months?
Only a fiduciary who is outside the United States may be granted more than six months. You must enter the reason for the request on the application. No extension can exceed one year from the return’s due date.
Will I owe interest if I have a good reason for paying late?
Yes. Interest applies to tax not paid by the regular due date and continues until you pay, even if you had a good reason for paying late.
How do I claim credit for a payment made with Form 504E?
When you file Form 504, report the payment sent with Form 504E, shown on line 6, on line 28 of your return.