 | Website | https://www.marylandtaxes.gov/ |
| Where’s My Refund | https://interactive.marylandtaxes.gov/INDIV/… | |
| Info for Tax Pros | https://www.marylandtaxes.gov/pros/index.php | |
| ERO Assistance | (410) 260-7424 | |
| Taxpayer Assistance | (410) 260-7980 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – If a preparer filed 100 or more Maryland returns in the previous year, they must electronically file returns in the following year.
E-File Registration Requirements – Acceptance in the Maryland e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The Maryland e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program.
- Allows electronic filing of part-year and nonresident returns.
Amended Returns – Maryland supports electronic filing for amended return form 502X/505X. To access these forms, from the main menu of the Maryland return, select Miscellaneous Forms > Amended Return.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Maryland allows an automatic extension if a federal extension is filed with the IRS and no Maryland tax is due. This extension is for filing only and does NOT extend the time to pay.
Driver’s License/Government Issued Photo Identification: Maryland does not require this information to file the tax return.
Filing Status Information
Maryland taxpayers use the same filing status used on the federal return except:
- Any person who can be claimed as a dependent on another person’s return must claim a filing status of dependent taxpayer
- Married couples who filed a joint federal return, but who had different tax periods, may file joint or separate Maryland returns.
- Married couples who filed a joint federal return, but who were domiciled in different states, counties, cities, towns, or taxing areas on the last day of the year, may file joint or separate Maryland returns.
Residency Status Information for Maryland Returns
Residents: Individuals who are domiciled in Maryland for the entire year, or have a permanent home outside Maryland, but who maintain a place of abode in Maryland for more than six months of the tax year.
Part-year resident: Individuals who move into or out of Maryland during the year.
Nonresidents: Individuals who are not residents of Maryland during the year.
Military Personnel/Military Spouses
Residents: Military personnel whose domicile is in Maryland, but who are stationed or work outside of Maryland, including overseas, retain their Maryland legal residence.
Nonresidents: Nonresident military personnel stationed within Maryland are not required to file a Maryland income tax return unless they have earned income from Maryland sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – N/A
Business Return General Information
Due Dates for Maryland Business Returns
Corporations – Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations – Due by the 15th day of the fourth month following the close of the S corporation’s tax year.
Partnerships – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation – A corporation must submit Form 500E – Maryland Application for Extension to File Corporation Income Tax Return. Maryland law provides for an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.
To access Form 500E, from the main menu of the Maryland return, select Extension (Form 500E). This form can be e-filed.
S Corporation – An S-Corporation must submit Form 510E – Maryland Application for Extension to File Pass-Through Entity Income Tax Return. Maryland law provides an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.
To access Form 510E, from the main menu of the Maryland return, select Miscellaneous Forms and Schedules > Extension (Form 510E). This form can be e-filed.
Partnership – A Partnership must submit Form 510E – Maryland Application for Extension to File Pass-Through Entity Income Tax Return. Maryland law provides an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.
To access Form 510E, from the main menu of the Maryland return, select Miscellaneous Forms and Schedules > Extension (Form 510E). This form can be e-filed.
Fiduciary – A Fiduciary must use Form 504E to receive an automatic six-month extension to file Form 504. Form 504 may be filed at any time before the end of the extension period. Remember, Form 504E does not extend the time to pay taxes. If the amount due is not paid by the regular due date, taxpayer will owe interest and be subject to a penalty.
To access Form 504E, from the main menu of the Maryland return, select Extension to File (Form 504E). E-file for this form is currently not supported.
Amended Business Returns
Corporation – Corporate Income Tax filers must complete a Maryland Form 500X – Amended Maryland Corporate Income Tax Return. To access Form 500X, from the main menu of the Maryland return, select Amended Return (Form 500X). This return is NOT supported for e-file.
S-Corporation – S Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maryland return, select Heading Information > Additional Inoformation > Amended Return. This return IS supported for e-file.
Partnership – Partnership filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maryland return, select Heading Information > Additional Information > Amended Return. This return IS supported for e-file.
Fiduciary – Fiduciary filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maryland return, select Heading Information > Amended Return. This return is NOT supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Tax Mailing Addresses
S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – If a preparer filed 100 or more Maryland returns in the previous year, they must electronically file returns in the following year.
E-File Registration Requirements – Acceptance in the Maryland e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The Maryland e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program.
- Allows electronic filing of part-year and nonresident returns.
Amended Returns – Maryland supports electronic filing for amended return form 502X/505X. To access these forms, from the main menu of the Maryland return, select Miscellaneous Forms > Amended Return.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Maryland allows an automatic extension if a federal extension is filed with the IRS and no Maryland tax is due. This extension is for filing only and does NOT extend the time to pay.
Driver’s License/Government Issued Photo Identification: Maryland does not require this information to file the tax return.
Filing Status Information
Maryland taxpayers use the same filing status used on the federal return except:
- Any person who can be claimed as a dependent on another person’s return must claim a filing status of dependent taxpayer
- Married couples who filed a joint federal return, but who had different tax periods, may file joint or separate Maryland returns.
- Married couples who filed a joint federal return, but who were domiciled in different states, counties, cities, towns, or taxing areas on the last day of the year, may file joint or separate Maryland returns.
Residency Status Information for Maryland Returns
Residents: Individuals who are domiciled in Maryland for the entire year, or have a permanent home outside Maryland, but who maintain a place of abode in Maryland for more than six months of the tax year.
Part-year resident: Individuals who move into or out of Maryland during the year.
Nonresidents: Individuals who are not residents of Maryland during the year.
Military Personnel/Military Spouses
Residents: Military personnel whose domicile is in Maryland, but who are stationed or work outside of Maryland, including overseas, retain their Maryland legal residence.
Nonresidents: Nonresident military personnel stationed within Maryland are not required to file a Maryland income tax return unless they have earned income from Maryland sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – N/A
Business Return General Information
Due Dates for Maryland Business Returns
Corporations – Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations – Due by the 15th day of the fourth month following the close of the S corporation’s tax year.
Partnerships – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation – A corporation must submit Form 500E – Maryland Application for Extension to File Corporation Income Tax Return. Maryland law provides for an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.
To access Form 500E, from the main menu of the Maryland return, select Extension (Form 500E). This form can be e-filed.
S Corporation – An S-Corporation must submit Form 510E – Maryland Application for Extension to File Pass-Through Entity Income Tax Return. Maryland law provides an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.
To access Form 510E, from the main menu of the Maryland return, select Miscellaneous Forms and Schedules > Extension (Form 510E). This form can be e-filed.
Partnership – A Partnership must submit Form 510E – Maryland Application for Extension to File Pass-Through Entity Income Tax Return. Maryland law provides an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.
To access Form 510E, from the main menu of the Maryland return, select Miscellaneous Forms and Schedules > Extension (Form 510E). This form can be e-filed.
Fiduciary – A Fiduciary must use Form 504E to receive an automatic six-month extension to file Form 504. Form 504 may be filed at any time before the end of the extension period. Remember, Form 504E does not extend the time to pay taxes. If the amount due is not paid by the regular due date, taxpayer will owe interest and be subject to a penalty.
To access Form 504E, from the main menu of the Maryland return, select Extension to File (Form 504E). E-file for this form is currently not supported.
Amended Business Returns
Corporation – Corporate Income Tax filers must complete a Maryland Form 500X – Amended Maryland Corporate Income Tax Return. To access Form 500X, from the main menu of the Maryland return, select Amended Return (Form 500X). This return is NOT supported for e-file.
S-Corporation – S Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maryland return, select Heading Information > Additional Inoformation > Amended Return. This return IS supported for e-file.
Partnership – Partnership filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maryland return, select Heading Information > Additional Information > Amended Return. This return IS supported for e-file.
Fiduciary – Fiduciary filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maryland return, select Heading Information > Amended Return. This return is NOT supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Tax Mailing Addresses
S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.