PV worksheet: Personal income tax payment voucher worksheet (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland's Payment Voucher Worksheet for Estimated Tax and Extension Payments (PVW) helps you calculate payment amounts. The estimated tax section calculates your expected 2026 Maryland and local income taxes using projected income, deductions, exemptions and tax rates.
Who files this form
The PVW worksheet helps you calculate estimated tax or an extension payment to submit with Form PV.
Estimated tax: You must file a declaration if you are required to file a Maryland income tax return and expect your tax to exceed your Maryland withholding by more than $500. This may apply if you have income without withholding or too little Maryland tax withheld from wages.
You must also file a declaration and pay in full within 60 days after receiving $500 or more from awards, prizes, lotteries or raffles if Maryland tax was not withheld. This applies to cash and property.
Extension payments: If you cannot complete Form 502, 505, 510C or 515 by the due date, complete the payment worksheet to determine whether you owe tax. If the worksheet shows tax due of $1 or more, a payment is required. If it shows less than $1, no payment is required.
Use Form PV for extension payments for Forms 502, 505 and 515. For Form 510C, complete PVW to estimate the payment, but use Form EL102B to pay.
When it's due
This version includes a payment deadline for tax year 2025 and estimated tax deadlines for tax year 2026.
2025 extension payment
- April 15, 2026: File Form PV with any tax payment due. An extension does not extend the time to pay.
2026 estimated tax payments
- April 15, 2026: Pay at least one-fourth of the total estimated tax on Line 15. You may pay the full amount at this time.
- June 15, 2026: Second quarterly payment.
- September 15, 2026: Third quarterly payment.
- January 15, 2027: Fourth quarterly payment.
- January 31, 2027: Instead of making the fourth payment, you may file your return and pay the balance by this date.
2026 special rule for farmers and fishermen: If farming or fishing provides at least two-thirds of your total estimated gross income, the declaration and full estimated payment are due January 15, 2027. You do not have to file the declaration if you file your complete Form 502 or 505 and pay all tax due by March 1, 2027.
What you'll need
Have the information needed for the worksheet you are completing:
For a 2025 extension payment:
- Form 502, 505, 510C or 515 to use as a worksheet for expected income tax.
- Maryland tax withheld and estimated payments made for the tax year.
- Any 2024 overpayment credited to 2025 and any payment made on your behalf with Form MW506NRS.
- Allowable tax credits.
For 2026 estimated tax:
- Expected federal adjusted gross income, Maryland additions and subtractions, deductions and personal exemptions.
- Personal, business and local income tax credits.
- Expected Maryland withholding and the applicable local or special nonresident tax rate.
- Your 2025 income tax figures, which may be used as a guide.
For a joint declaration, enter both Social Security numbers. If filing for a minor, enter the minor's name and Social Security number.
How to file
Complete the worksheet: For 2026 estimated tax, calculate Maryland and local tax, subtract expected withholding, and divide Line 15 by four to calculate the payment on Line 16. For a 2025 extension payment, subtract withholding, estimated payments and allowable credits from expected income tax.
Pay electronically:
- For 2026 estimated taxes, use Maryland's iFile program. You can make one payment or schedule payments to be deducted from your bank account on dates you choose.
- For an extension payment, visit the Maryland electronic payment page.
- For credit card payments and other payment methods, visit marylandcomptroller.gov.
Mail an extension payment: Attach a check or money order to Form PV, payable to Comptroller of Maryland, and mail to:
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
Use blue or black ink. Include the last four digits of the taxpayer's Social Security number or Individual Taxpayer Identification Number on the payment. For a joint payment, use the primary taxpayer's number; the extension instructions also require the tax type and tax year for joint payments.
Do not submit Form PV when filing and paying electronically or by credit card. Do not mail the worksheet to the Revenue Administration Division.
If requesting a Maryland extension without a federal extension, use marylandcomptroller.gov or call 410-260-7829 from Central Maryland or 1-800-260-3664 from elsewhere.
Common mistakes
- Treating an extension as extra time to pay. An extension only extends filing time. Interest applies to tax not paid by the regular due date, and a penalty may also apply.
- Mailing Form PV without a payment. The instructions say never to do this.
- Sending the worksheet. Do not mail PVW to the Revenue Administration Division.
- Sending cash. The instructions expressly prohibit cash payments.
- Leaving required identifying information off a check or money order. The instructions warn that this delays payment processing.
- Submitting Form PV after paying electronically or by credit card. The worksheet says not to submit it in these cases.
- Overlooking higher income when estimating 2026 tax. The instructions say that if you will receive more income than in 2025, you must pay at least 110% of your prior-year tax to avoid interest for underpayment of estimated tax.
Questions people ask
Can I apply my 2025 overpayment to 2026 estimated tax?
Yes. You may apply all or part of an overpayment from Form 502 or 505. If it covers the first quarterly estimated payment, you do not need to file the declaration. If it covers only part, file the declaration and pay the remaining first installment.
Do I need to complete the worksheet for every estimated payment?
No. If you already calculated your quarterly amounts, you do not need to complete the worksheet again for later estimated payments.
What if my income or exemptions change?
You can amend your original declaration by increasing or decreasing your remaining payments. A large increase in income may require a declaration even if you did not initially need one.
Do I get an automatic Maryland filing extension if I filed a federal extension?
If you filed a federal extension and expect to owe no Maryland tax, Maryland grants an automatic six-month extension for Form 502, 505, 510C or 515. You do not need to file a separate extension request to receive it.