Maryland Application for Extension to File Pass-Through Entity
Extracted from PDF file 2020-maryland-form-510e.pdf, last modified October 2015
Application for Extension to File Pass-Through EntityMARYLAND FORM 510E 2020 APPLICATION FOR EXTENSION TO FILE PASS-THROUGH ENTITY INCOME TAX RETURN OR FISCAL YEAR BEGINNING 2020, ENDING Print Using Blue or Black Ink Only Federal Employer Identification Number (9 digits) Name Current Mailing Address (Street No. and Street Name or PO Box) Current Mailing Address (Apt No., Suite No., Floor No.) For Office Use Only City or Town State ZIP Code +4 ME YE EC EC STAPLE CHECK HERE IF NO TAX IS DUE WITH THIS EXTENSION, DO NOT MAIL THIS PAPER FORM, INSTEAD FILE THE EXTENSION AT: www.marylandtaxes.gov OR CALL 410-260-7829 FROM CENTR AL MARYL AND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM. TYPE OF ENTITY - Check the applicable box. S Corporation Partnership Limited Liability Company Business Trust IMPORTANT: Composite Return filers use Form EL102B (See instructions). Check here if you are a first time filer or your mailing address has changed INSTRUCTIONS FOR TAX PAYMENT WORKSHEET Line 1 – Tax liability Enter the total amount of nonresident income tax the pass-through entity is expected to owe. Use Form 510 as a worksheet. Line 2 – Estimated tax payments Enter the total amount of Maryland estimated tax paid with Form 510D for the tax year. Line 3 – Tax due Subtract line 2 from line 1 and enter the result. This is the tax to be paid with the application for extension. TAX 1. 2. 3. PAYMENT WORKSHEET Tax liability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Tax due - Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. .00 .00 .00 TAX PAID WITH THIS EXTENSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .00 $ IF NO TAX IS DUE WITH THIS EXTENSION, DO NOT MAIL THIS PAPER FORM UNLESS IT IS THE FIRST FILING OF THE ENTITY, INSTEAD FILE THE EXTENSION AT: www.marylandtaxes.gov OR CALL 410-260-7829 FROM CENTR AL MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM. Make check payable to and mail to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 (Write Your FEIN On Check Using Blue Or Black Ink.) COM/RAD-008 MARYLAND FORM 510E APPLICATION FOR EXTENSION TO FILE PASS-THROUGH ENTITY INCOME TAX RETURN INSTRUCTIONS Purpose of Form Maryland law provides for an extension of time to file the pass-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 filing of the entity, even if no tax is due. Note: Do not use this form for: • Corporations (except S corporations); • Entities filing a Composite Return; or, • Employer withholding tax. 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 date for all other pass-through entities. An automatic extension will be granted if Form 510E is filed by the original due date. • If no tax is due - File the extension online or telefile. You must use Form 510E if this is the first filing of the entity. • If tax is due - Make full payment by using Form 510E. 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 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 addition to the tax. When to file File Form 510E by the 15th day of the fourth month following the close of the tax year for all pass-through entities. Name, Address and Other Information Type or print the required information in the designated area. Enter the exact pass-through entity name and continue with any “Trading As” (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. 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. The same tax year or period used for the federal return must be used for Form 510E. COM/RAD-008 2020 How to file Complete the Tax Payment Worksheet. If line 3 is zero, file in one of the following ways: 1) Telefile Request an automatic extension by calling 1-800-260-3664 or from Central Maryland 410-260-7829 to telefile this form. Be sure to have the form available when making this call. NOTE: Telefile service is available 24 hours a day, 7 days a week. Calling during non-peak hours will make it easier to file. 2) Internet File the extension at www.marylandtaxes. gov/online-services/business.php If filed by Internet, do not mail 510E; retain it with the company’s records. 3) Filing electronically using Modernized Electronic Filing (MeF) method (software provider must be approved by the IRS and Revenue Administration Division). If filed electronically, do not mail 510E; retain it with the company’s records. 4) First filing of entity Mail Form 510E. If line 3 shows an amount due. 1) Filing electronically using Modernized Electronic Filing (MeF) method (software provider must be approved by the IRS and Revenue Administration Division). If filed electronically, do not mail 510E; retain it with company’s records. 2) Payment Instructions Include a check or money order made payable to Comptroller of Maryland. All payments must indicate the FEIN, type of tax and tax year beginning and ending dates. DO NOT SEND CASH. Mail payment and completed Form 510E to: Comptroller of Maryland Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001
More about the Maryland Form 510E Corporate Income Tax Extension TY 2020
Maryland law provides for an extension of time to file the pass-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 filing of the entity, even if no tax is due.
We last updated the Application for Extension to File Pass-Through Entity in March 2021, so this is the latest version of Form 510E, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 510E directly from TaxFormFinder. You can print other Maryland tax forms here.
Other Maryland Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 500E||Application for an Extension to File Corporation Income Tax Return|
|Form 510||Pass-Through Entity Tax Return|
|Form EL102||Income Tax Payment Voucher for Electronic Filers|
|510 Schedule K-1||Maryland Pass-Through Entity Members Information|
|Form 500D||Declaration of Estimated Corporation Income Tax|
Maryland usually releases forms for the current tax year between January and April. We last updated Maryland Form 510E from the Comptroller of Maryland in March 2021.
Form 510E is a Maryland Corporate Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Maryland Form 510E
We have a total of ten past-year versions of Form 510E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Tax Year 2019 - Form 510E Application For Extension To File Pass-Through Entity Income Tax Return
While we do our best to keep our list of Maryland Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.