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Filing Deadlines and Extensions for Pass-Through Entities

When to File

Pass-Through Entities must file Form 510 by the 15th day of the 4th month following the close of the taxable year or period.

Extension of Time to File

If unable to file Form 510 by the due date, a pass-through entity may obtain an automatic extension of time to file Form 510 by using Maryland Form 510E, Application for Extension of Time to File Pass-Through Entity Income Tax Return. 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. For more information about obtaining an extension, see Administrative Release No. 4, Extension of Time for Filing Maryland Individual, Corporation, Partnership, Limited Liability Company, Fiduciary Income Tax Returns, and Estate Tax Returns.

Properly and timely filed requests for extensions of time will be automatically granted for six months for partnerships and seven months for S corporations.

Applications are due by the 15th day of the 4th month following the close of the tax year or period for all Pass-Through Entites.

You may file for an extension online, telefile your extension by calling 410-260-7829 or toll free at 1-800-260-3664 or by mailing if tentative tax is due or if this is the first filing of the entity.



 
Links for Pass-Through Entities
Business Tax Types
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Pass-Through Entities
  Apportionment Factor
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