502e - Maryland Tax Forms And Instructions (Page 2 of 2) in pdf

2016

APPLICATION FOR

MARYLAND

FORM

EXTENSION TO FILE

502E

PERSONAL INCOME TAX

RETURN INSTRUCTIONS

Who must file Form 502E?

It is recommended that you include your Social Security

number on check using blue or black ink.

If you cannot complete and file your Form 502, 505, 510C or

Mail to: Comptroller of Maryland

515 by the due date, you should complete the Tax Payment

Worksheet to determine if you must file Form 502E. If line 6

Revenue Administration Division

of the worksheet shows you owe tax, you must file this form

110 Carroll Street

and pay the full amount due by April 15, 2017, (or the 15th

Annapolis, MD 21411-0001

day of the fourth month following the close of the tax year).

Will I owe penalties and interest?

If the due date falls on a Saturday, Sunday or legal holiday,

You will owe interest on tax not paid by the regular due date

the return must be filed by the next business day.

of your return. The interest will accrue until you pay the tax.

NOTE: Filing an extension does not extend the time for

Even if you had a good reason for not paying on time, you will

paying your taxes.

still owe interest.

Do not file Form 502E if, after completing the Tax

If tax and interest are not paid promptly, a penalty will be

Payment Worksheet, you find that you do not owe

assessed on the tax.

additional tax. However, please be aware that if an unpaid

Should I attach a copy of the extension form to my

liability is disclosed when you file your return, you may owe

Form 502, 505, 510C or 515?

penalty and interest charges in addition to the tax. See “Will

I owe penalties and interest?” in the column to the right.

You do not have to attach anything to your return relating to

your extension.

Automatic Maryland six-month extension

What if I want to pay by direct debit?

If you filed a federal extension and expect to owe zero tax

to Maryland we grant you an automatic six-month extension

You may pay by direct debit by visiting our Web site at www.

of time to file your Form 502, 505, 510C or 515. You are

and look for ONLINE SERVICES.

not required to file Form 502E in order to obtain this

What if I want to pay by credit card?

automatic extension. However, you should use Form 502E

to pay any tax due in order to avoid any late-payment

For alternative methods of payment, such as a credit card, visit

penalty and interest on tax not paid by April 15, 2017.

our Web site at

Requesting a Maryland extension when not requesting

If you need assistance:

a federal extension:

• Visit or

(1) Request your extension by telefile at 410-260-7829 from

Central Maryland or 1-800-260-3664 from elsewhere; or,

• Email TAXHELP@comp.state.md.us; or

(2) Request your extension at

• Contact our Taxpayer Service Section by calling 1-800-

638-2937 or from Central Maryland 410-260-7980.

When should I mail Form 502E without a payment?

To file and pay your extension electronically,

Never.

visit and look for ONLINE

When requesting an extension beyond six months, how

SERVICES.

should I file?

No extension request will be granted for more than six

months, except in the case of individuals who are out of the

United States. Even when an individual is out of the U.S. an

extension will not be granted for more than one year. An

extension request for beyond six months without a payment

should be filed by telefile or on our Web site. See telefile and

Web site information in first column.

When should I file?

If you owe any tax, file Form 502E along with your payment

on or before April 15, 2017. If you are filing on a fiscal year

basis, file by the regular due date of your return.

Where should I file?

You may request your extension at

com and use electronic funds withdrawal (direct debit) from

your savings or checking account. If you want to pay by

credit card see next column; otherwise, make your check or

money order payable to: COMPTROLLER OF MARYLAND.

COM/RAD-013

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502e - Maryland Tax Forms And Instructions Page 2

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