10231: MD - Corporate and S-Corporate Extensions

Maryland does allow e-filing for Corporate and Sub-Corporate extensions. If the entity cannot file the 20YY return by March 15 (15th day of the 3rd month for fiscal year filers) a seven-month extension may be granted. However, if there is a payment due, it must be sent along with the extension voucher (unless paying electronically) by March 15 (15th day of the 3rd month for fiscal year filers). The Comptroller of Maryland does not accept a copy of the federal extension.

Before e-filing a Maryland 1120 or 1120S extension, make sure to take the following steps:

• EF screen:
  • In the Select other states/cites to e-file section, select MD EXT.
  • In the Federal E-file Override section:
    • Check  Federal 7004 only if filing with the federal extension.
    • Check Do NOT send federal if filing the state extension only.
• PMT screen – If the taxpayer plans to mail a check or pay on the Web site, leave the PMT screen blank.
  • Set the State/city selection to MDE.
  • Enter the bank name.
  • Enter The RTN (routing number), Account number, and Type of account (This set of info must be entered twice).
• MD EXT screen – Select YES at the top of the page.
• View the return and clear all errors on the MD EX-MSG page.

See the 1120 and 1120-S Instructions for details.