Maryland

General Instructions

The Maryland Revenue Administration Division requires that you file for an extension whether you owe additional Maryland taxes or not. If you estimate a balance due on your return, you must file Form 502E to request an extension of time to file your Maryland return. If you do not owe any additional taxes and you have filed a federal extension, you are automatically granted an extension to file your Maryland return. If you do not owe any additional taxes and you have not filed a federal extension, you may request an extension by using the Maryland telefile system or the Maryland web site. Maryland grants a six month extension until October 15, 2008 to file your 2007 return.

To avoid penalties and interest, you must pay your current year tax liability in full on or before April 15th, 2008. Filing for an extension does not extend the time to pay your taxes. Any tax not paid by the original due date of the Maryland return will be assessed interest from the due date to the payment date. There are additional penalties for late payment of taxes or for filing your tax return late.

Penalty and Interest Charges on Tax Owed:

• Interest will be assessed at a rate of 13% per year (1.08% per month) from April 15, 2008 until the date of payment. Interest accrues regardless of an approved extension request.
• An additional Late Payment Penalty can be assessed for up to 25% of the amount of tax you owe.
• There is a substantial Late Filing Penalty for not filing or late filing of your tax return.

If You Owe...

If you owe Maryland income taxes you may request an extension for additional time to file and pay your estimated balance due in the following ways:

1. Prepare a Maryland Extension Payment Voucher Form 502E (click here to download PDF)
2. Enclose a check or money order in the amount of the estimated tax due with the payment voucher.
3. Write your Social Security Number on your check or money order.
4. Mail to:
   Comptroller of Maryland
   Revenue Administration Division
   Annapolis, MD 21411-0001

Maryland accepts payment by credit card through Official Payments Corporation. You will need to know the Maryland jurisdiction code of 3000 to complete this transaction. Making your payment in this way automatically qualifies you for an extension of time to file your Maryland tax return. You will not need to file any other forms at this time. You can do this either on the web or by telephone.

Official Payments Corporation will accept Discover/NOVUS, MasterCard, Visa or American Express card to pay your personal income taxes. There is a convenience fee for this service equal to 2.5% of the tax amount being charged. The minimum fee is $1.00.

To make your payment and receive an automatic extension of time to file, have the following information ready:

• The amount you are paying in dollars and cents
• Your social security number
• Your spouse's social security number (if applicable)
• The first four letters of your last name
• The first four letters of your spouse's last name, if different from yours
• Tax year 2007
• Your home telephone number (including area code)
• Credit card number
• Credit card expiration date (MM/YYYY)
• ZIP Code for the address where your credit card bills are sent

Make your payment at the Official Payments Corp. web site or file your extension and make your payment at the Maryland Revenue Administration Division web site. To file your extension using the Maryland web site, you must pay your personal income taxes using electronic funds withdrawal.

Use your touch-tone phone to call Official Payments Corporation toll-free at (800) 272-9829. At the end of your call you will be given a confirmation number. Write down and save this confirmation number for your records.

Alternatively, you may use the Maryland Revenue Administration Division telefile system to file your extension by calling 410-260-7829 from central Maryland or 1-800-260-3664 from elsewhere.

Maryland allows you to file Form 502E and pay your personal income taxes using electronic funds withdrawal on the Maryland Revenue Administration Division web site.

You may use this option if you agree to make your extension payment by automatic withdrawal from your bank account and schedule the transaction to occur on or before April 15, 2008. You will automatically be granted an extension of time to file your 2007 tax return and will not need to mail any forms to the Maryland Revenue Administration Division.

If You Do Not Owe...

If you do not owe any additional Maryland taxes or are expecting a refund from Maryland, an extension is automatically granted for the filing of your 2007 tax return, when a federal extension has been filed. If you have not filed a federal extension, you may file an extension using the Maryland Revenue Administration Division telefile system by calling 410-260-7829 from central Maryland or 1-800-260-3664 from elsewhere or use the Maryland Revenue Administration Division web site.

If you do not owe any Maryland taxes on your return, do not file Form 502E. Maryland Revenue Administration Division only accepts extension requests on Form 502E if there is a balance due on the return.

Download Extension Form(s)

Maryland

Extension for tax year 2007