510/511E: Application for Extension to File Pass-Through Entity (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Maryland Form 510/511E requests an extension to file a pass-through entity income tax return, Form 510 or Form 511. It records expected tax liability, estimated tax payments, and any tax paid with the extension. The extension gives you more time to file, but not more time to pay.
Who files this form
Pass-through entities requesting an extension to file Maryland Form 510 or Form 511 use Form 510/511E to remit any tax due. Also use this form if it is the entity’s first filing, even if no tax is due.
The form lists S corporations, partnerships, limited liability companies, and business trusts as entity types.
Do not use this form for:
- Corporations other than S corporations.
- Entities filing a composite return. Composite return filers use Form EL102B.
- Employer withholding tax.
When it's due
For tax year 2024, file Form 510/511E by the 15th day of the fourth month following the close of the tax year. This filing rule applies to all pass-through entities.
An automatic extension is granted if the form is filed by the original due date. The extension gives more time to file, not more time to pay the tax due.
What you'll need
Have the following information ready:
- The entity’s exact name, any “Trading As” (T/A) name, mailing address, and entity type.
- Its nine-digit Federal Employer Identification Number (FEIN). If you have applied but have not received it, enter “APPLIED FOR” followed by the application date.
- The beginning and ending dates if using a fiscal year. Use the same tax year or period as the federal return.
- The expected nonresident or electing PTE tax liability. Use Form 510 or Form 511 as a worksheet.
- The total Maryland estimated tax paid with Form 510/511D for the tax year.
- The Box A or Box B selection from the first filing for the tax year, if already filed.
Keep the form available if you file by telephone.
How to file
Complete the entity information and select Box A or Box B. Check the first-time filer or address-change box if applicable.
Complete the Tax Payment Worksheet:
- Enter the expected tax liability on line 1.
- Enter Maryland estimated tax payments made with Form 510/511D on line 2.
- Subtract line 2 from line 1. Line 3 is the tax to pay with the extension.
If line 3 is zero:
- File online at marylandtaxes.gov/online-services/business.php.
- Telefile at 410-260-7829 from Central Maryland or 1-800-260-3664 from elsewhere. The service is available 24 hours a day, seven days a week.
- File through Modernized Electronic Filing (MeF), using a provider approved by the IRS and Revenue Administration Division.
- If this is the entity’s first filing, mail Form 510/511E instead.
If line 3 shows tax due:
- File through MeF, using an approved provider; or
- Mail the completed form with full payment by check or money order 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. Include the FEIN, tax year, and tax type on the payment in blue or black ink. Do not send cash.
If you file online or electronically, do not mail Form 510/511E. Keep it with the company’s records.
Common mistakes
- Treating the extension as extra time to pay. It extends the filing time only. An unpaid liability disclosed when the return is filed may result in penalty and interest charges.
- Leaving both election boxes blank or checking both. You must select either Box A or Box B. On a first filing, leaving both blank is treated as choosing tax only on behalf of nonresident members. Checking both is treated as electing entity-level tax on all members’ shares. These choices are irrevocable for the tax year.
- Changing the election on the extension. Unless this is the first filing for the tax year, the box must match the selection on previous filings.
- Mailing a no-tax-due form unnecessarily. Do not mail it unless this is the entity’s first filing. Also, do not mail a duplicate after filing online or electronically.
- Omitting payment details. Include the FEIN, tax year, and tax type on the check or money order. Missing information delays payment processing.
- Using the wrong ink or sending cash. Print the form in blue or black ink only, and do not send cash.
Questions people ask
How much extra filing time can I get?
Extensions are allowable for up to seven months from the original due date for S corporations and up to six months for all other pass-through entities.
Does the extension give me more time to pay?
No. It extends the time to file Form 510 or Form 511, but not the time to pay tax due.
What is the difference between Box A and Box B?
Box A means the entity elects to pay tax at the entity level on all members’ shares and must file Form 511 as its year-end return. Box B means the entity pays tax only on behalf of nonresident members and must file Form 510. The choice made on the first filing for the tax year is irrevocable for that year.
Do I need to mail the form if no tax is due?
Generally, no. File online, by telephone, or through MeF. However, if this is the entity’s first filing, the instructions require mailing Form 510/511E.
What if the entity does not yet have a FEIN?
If a FEIN has been applied for but not secured, enter “APPLIED FOR” followed by the application date. If the entity has not applied, the instructions say to do so immediately.