Looking for a Maryland Form 510 Templates? Download it for free!

MARYLAND

INSTRUCTIONS FOR

Page 2

APPLICATION FOR EXTENSION TO FILE

FORM 510E

2006

PASS-THROUGH ENTITY

INCOME TAX RETURN

Purpose of Form Maryland law provides for an extension of time to file the pass-

Check the applicable box for type of entity.

through entity income tax return (Form 510), but not to pay the tax due. Use Form

510E to remit any tax that may be due. Also use Form 510E if this is the first fil-

Tax Year or Period Enter the beginning and ending dates of the tax year in the

ing of the entity, even if no tax is due.

space provided if the tax year is other than a calendar year.

Note: Do not use this form for corporations (except S corporations) or to remit

employer withholding tax.

The same tax year or period used for the federal return must be used for Form

510E.

General Requirements Extensions are allowable for up to seven months from the

original due date for S corporations and up to six months from the original due

How to file Complete the Tax Payment Worksheet on page 1.

date for all other pass-through entities. An automatic extension will be granted if

Form 510E is filed by the original due date.

If line 3 is zero, file in one of the following ways:

• If no tax is due - File the extension online, telefile or use Form 510E if this is

1) Telefile - Request an automatic extension by calling 410-260-7829 from

the first filing of the entity.

Central Maryland or 1-800-260-3664 from elsewhere to telefile this form.

Please have the form available when making this call.

• If tax is due - Make full payment by using the Form 510E.

NOTE: Telefile service is available 24 hours a day, 7 days a week. Calling dur-

ing non-peak hours will make it easier to file.

Do not mail the Form 510E if, after completing the Tax Payment Worksheet,

no additional tax is due. Instead, you may telefile or file on our website unless

2) Internet - File the extension on the Comptroller’s website at

this is the first filing of the pass-through entity. However, if an unpaid liability is

disclosed when the return is filed, penalty and interest charges may be due in addi-

tion to the tax.

3) First filing of entity - Mail Form 510E.

When to file File Form 510E by the 15th day of the third month following the

If line 3 shows an amount due, mail payment and completed Form 510E to:

close of the tax year or period for an S corporation or by the 15th day of the

Comptroller of Maryland

fourth month for all other pass-through entities.

Revenue Administration Division

Annapolis, MD 21411-0001

Name, Address and Other Information Type or print the required information in

the designated area. DO NOT USE THE LABEL FROM THE TAX BOOKLET

Payment Instructions Include a check or money order made payable to Comp-

COVER.

troller of Maryland for the full amount of any balance due. All payments must

indicate the FEIN, type of tax and tax year beginning and ending dates. DO NOT

Enter the exact pass-through entity name and continue with any “Trading As”

SEND CASH.

(T/A) name, if applicable.

Enter the federal employer identification number (FEIN). If a FEIN has not been

secured, enter “APPLIED FOR” followed by the date of application. If a FEIN has

not been applied for, do so immediately.

Instructions For Form 510e - Maryland Application For Extension To File Pass-Through Entity Income Tax Return - 2006

Related Articles

Related forms

Related Categories