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Maryland Business State Tax Extension I Fiduciaries Filing Guide

Form 504E | Application for Extension to File Fiduciary Tax Return  ·  Fiduciaries  ·  Business Filing Guide

Overview

Maryland fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the Comptroller of Maryland. An extension of time to file requires submitting a state extension request before the original deadline.

Original Filing Deadline

• The original due date for the Maryland Fiduciaries return is April 15, 2026. File or remit full payment by this date to remain in good standing.
• How to Request a Filing Extension
• To extend your Maryland Fiduciaries filing deadline, you must submit the state extension form by the original due date of April 15, 2026. If approved, the extended filing deadline is October 15, 2026.

Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of April 15, 2026 to avoid penalties and interest. Use the Maryland | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form 504E | Application for Extension to File Fiduciary Tax Return and send to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001

Late Filing and Payment Penalties

• Failure to File: Up to 25% of the unpaid tax.
• Failure to Pay: Up to 25% of the unpaid tax.

Best Practices

• Estimate and pay your Maryland business tax by April 15, 2026 to avoid interest and penalties.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed Maryland Fiduciaries return by October 15, 2026.

Final Thoughts

• Unlike states with automatic extensions, Maryland requires you to proactively request an extension. Submit your request before April 15, 2026 and file your return by October 15, 2026.
• Quick Reference Table
• State Abbreviation
• MD
• State Name
• Maryland
• Business Entity Type
• Fiduciaries
• Extension Status
• Action Required
• Return Due Date
• April 15, 2026
• Extended Due Date
• October 15, 2026
• Other Information
• Maryland REQUIRES that you file Form 500E by the due date of your return for a 7-month automatic extension. Extension may be filed online provided you've previously filed a business tax return. Fiduciary extensions cannot be filed online.
• Online Payment
• Maryland | Online Tax Extension Payment
• Payment Voucher Form
• Form 504E | Application for Extension to File Fiduciary Tax Return
• State Payment Agency
• Comptroller of Maryland
• Mailing Address with Payment
• Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001
• Failure to File Penalties
• Up to 25% of the unpaid tax.
• Failure to Pay Penalties
• Up to 25% of the unpaid tax.

Working with a Tax Professional

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your Maryland return by October 15, 2026

Quick Reference Table

State Abbreviation	MD
State Name	Maryland
Business Entity Type	Fiduciaries
Extension Status	Action Required
Return Due Date	April 15, 2026
Extended Due Date	October 15, 2026
Other Information	Maryland REQUIRES that you file Form 500E by the due date of your return for a 7-month automatic extension. Extension may be filed online provided you've previously filed a business tax return. Fiduciary extensions cannot be filed online.
Online Payment	Maryland | Online Tax Extension Payment
Payment Voucher Form	Form 504E | Application for Extension to File Fiduciary Tax Return
State Payment Agency	Comptroller of Maryland
Mailing Address with Payment	Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411-0001
Failure to File Penalties	Up to 25% of the unpaid tax.
Failure to Pay Penalties	Up to 25% of the unpaid tax.