Form 510e - Application For Extension To File Pass-Through Entity Income Tax Return - 2014 Page 2

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2014
APPLICATION FOR EXTENSION TO
MARYLAND
FORM
FILE PASS-THROUGH ENTITY INCOME
510E
TAX RETURN INSTRUCTIONS
Purpose of Form Maryland law provides for an extension of
The same tax year or period used for the federal return must
time to file the pass-through entity income tax return (Form
be used for Form 510E.
510), but not to pay the tax due. Use Form 510E to remit any
How to file Complete the Tax Payment Worksheet.
tax that may be due. Also use Form 510E if this is the first
If line 3 is zero, file in one of the following ways:
filing of the entity, even if no tax is due.
Note: Do not use this form for:
1) Telefile Request an automatic extension by calling 1-800-
260-3664 or from Central Maryland 410-260-7829 to
• Corporations (except S corporations);
telefile this form. Please have the form available when
• Entities filing a Composite Return; or,
making this call.
• Employer withholding tax.
NOTE: Telefile service is available 24 hours a day, 7 days
a week. Calling during non-peak hours will make it easier
General Requirements Extensions are allowable for up to
to file.
seven months from the original due date for S corporations
and up to six months from the original due date for all other
2) Internet File the extension at
pass-through entities. An automatic extension will be granted
com and look for Online Services/Services for Business.
If filed by Internet, do not mail 510E; retain it with the
if Form 510E is filed by the original due date.
company’s records.
• If no tax is due - File the extension online or telefile.
3) Filing electronically using Modernized Electronic
You must use Form 510E if this is the first filing of the
Filing method (software provider must be approved by
entity.
the IRS and Revenue Administration Division). If filed
• If tax is due - Make full payment by using Form 510E.
electronically, do not mail 510E; retain it with the
Do not mail the Form 510E if, after completing the Tax
company’s records.
Payment Worksheet, no additional tax is due. Instead,
4) First filing of entity Mail Form 510E.
you may telefile or file on our Web site unless this is the first
filing of the pass-through entity. However, if an unpaid liability
If line 3 shows an amount due.
is disclosed when the return is filed, penalty and interest
1) Filing electronically using Modernized Electronic
charges may be due in addition to the tax.
Filing method (software provider must be approved by
When to file File Form 510E by the 15th day of the third
the IRS and Revenue Administration Division). If filed
month following the close of the tax year or period for an S
electronically, do not mail 510E; retain it with
corporation or by the 15th day of the fourth month for all
company’s records.
other pass-through entities.
2) Payment Instructions Include a check or money order
Name, Address and Other Information Type or print the
made payable to Comptroller of Maryland. All payments
required information in the designated area.
must indicate the FEIN, type of tax and tax year beginning
and ending dates. DO NOT SEND CASH.
Enter the exact pass-through entity name and continue with
any “Trading As” (T/A) name, if applicable.
Mail payment and completed Form 510E to:
Enter the Federal Employer Identification Number (FEIN). If a
Comptroller of Maryland
Revenue Administration Division
FEIN has not been secured, enter “APPLIED FOR” followed by
110 Carroll Street
the date of application. If a FEIN has not been applied for, do so
immediately.
Annapolis, MD 21411-0001
Check the applicable box for type of entity.
Tax Year or Period Enter the beginning and ending dates of
the tax year in the space provided if the tax year is other than
a calendar year.
COM/RAD 008

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