Form 510E Application for Extension to File Pass-Through Entity

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What is Maryland Form 510E

The Maryland Form 510E, also known as the Application for Extension to File Pass-Through Entity Income Tax Return, is a legal document that allows pass-through entities such as S corporations, partnerships, limited liability companies, and business trusts to apply for an extension to file their income tax returns.

Who should use Form 510/511E

The Form 510E is specifically designed for pass-through entities. It should not be used by corporations (except S corporations), entities filing a Composite Return, or for employer withholding tax. If this is the first filing of the entity, even if no tax is due, you must use Form 510E.

How to Complete Maryland Form 510E

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Step 1: Your Business Information

Before you begin, make sure you have all the necessary information at hand. Add the exact name and address of your pass-through entity, your Federal Employer Identification Number, and the details of your tax year.

Step 2: Identify Your Entity Type

On the form, you'll see a section labeled "Type of Entity". Here, you need to check the box that corresponds to your entity type. The options include S Corporation, Partnership, Limited Liability Company, and Business Trust.

Step 3: Complete the Tax Payment Worksheet

The Tax Payment Worksheet helps you calculate the tax due.

  • Line 1: Enter the total amount of nonresident or Electing PTE tax the pass-through entity is expected to owe. You can use Form 510 or Form 511 as a worksheet for this.
  • Line 2: Enter the total amount of Maryland estimated tax paid with Form 510/511D for the tax year.
  • Line 3: Subtract line 2 from line 1 and enter the result. This is the tax to be paid with the application for an extension.

How to Apply for a Tax Filing Extension with MD Form 510E

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, you can apply using one of the following methods:

  • Telefile: Apply for an automatic extension by contacting 1-800-260-3664 or Central Maryland 410-260-7829. Make sure you have the form at hand when you make this call.
  • Online: Submit the application to the official website. If filed online, do not mail the 510/511E; instead, save it for company records.
  • eFiling: Use the MeF (Modernized Electronic Filing) method (the IRS and Revenue Administration Division approval of the software provider is required).
  • Mail: If this is the first time you file for this entity, mail your Form 510/511E to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001

If tax is due, you should fully pay using Form 510E.

For all pass-through entities, the form must be filed by the 15th day of the fourth month following the end of the tax year.

Fillable online Form 510E - 511E Application for Extension to File Pass-Through Entity
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