A Maryland state tax extension gives you six extra months to file your Maryland income tax return, moving the deadline from April 15 to October 15. It does not give you more time to pay. Any balance you owe the Comptroller is still due April 15, and interest and penalties begin running the next day.1Maryland Comptroller of the Treasury. Tax Guidance – Extensions
How to Get the Extension
Which steps you take depends on whether you owe Maryland tax.
You expect a refund or owe nothing, and you already have a federal extension. Maryland gives you the six months automatically. You do not need to file a form with the Comptroller or notify the state.1Maryland Comptroller of the Treasury. Tax Guidance – Extensions
You owe nothing but did not file for a federal extension. You still have to request the Maryland extension yourself through the Comptroller’s iFile system. A zero balance alone does not trigger the automatic grant.1Maryland Comptroller of the Treasury. Tax Guidance – Extensions
You owe Maryland tax. The hands-off option is gone. You must submit Form PV, the state’s payment voucher, or file through iFile by April 15, and send your payment with it, to get the six-month extension.2Maryland Comptroller of the Treasury. Individual Tax Forms and Instructions The extension covers your county piggyback tax too, because local income taxes are reported on the same return.
Filing Form PV
Form PV is Maryland’s multipurpose payment voucher. Used for an extension, it tells the Comptroller how much you expect to owe and sends that payment before the April deadline. To fill it out you need:
- Your Social Security Number or ITIN, plus your spouse’s if filing jointly
- Your estimated total Maryland tax liability for the year
- Total Maryland withholding from your W-2s and 1099s, plus any estimated payments already made
- The balance due, which is your estimated liability minus those credits
Check Box 3 on the form to mark it as an extension payment, and enter the tax year. A Payment Voucher Worksheet (PVW) comes with the form to help you estimate if you don’t have exact numbers yet.3Maryland Comptroller of the Treasury. Tax Year 2025 Maryland Form PV
Pay your best estimate rather than a lowball figure. If you underpay, interest and penalties run on the shortfall even though your filing extension is valid.
How to Submit It
Online Through iFile
From the iFile portal, choose “Personal Extension Request and Payment.”4Comptroller of Maryland. iFile Choose Form Entrance You get immediate transmission confirmation, and you can pay by direct debit on a date you choose.
By Mail
Mail Form PV with a check or money order payable to “Comptroller of Maryland” to:
Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-88885Maryland Comptroller of the Treasury. Tax Year 2026 Maryland Form PV
Write the last four digits of your Social Security Number, the tax year, and the tax type on the check. The envelope has to be postmarked by April 15. Paper processing takes several weeks during peak season.
The Comptroller does not mail an approval notice. Your proof is a processed payment or an iFile confirmation number. Once the extension is in, you have until October 15 to file the return itself.
What a Late Payment Costs
Any Maryland tax you owe but haven’t paid by April 15 starts accruing interest the next day. The Comptroller sets the rate annually, charged as one-twelfth of the annual rate for each month or partial month unpaid.6Maryland General Assembly. Maryland Code Tax-General 13-604 – Interest Rates For 2025 the annual rate was 11.4825%, roughly 0.96% per month.7Maryland Comptroller of the Treasury. Tax Guidance – Penalty and Interest Charges The current year’s rate is published on the Comptroller’s website by October 1 of the prior year.
On top of interest, late-payment penalties can reach up to 25% of the tax owed.7Maryland Comptroller of the Treasury. Tax Guidance – Penalty and Interest Charges If your income isn’t fully covered by withholding, underpayment penalties can also stack on top of extension-related interest, so hitting a safe harbor matters: generally, your payments through withholding and estimated installments need to equal at least 90% of your current-year tax or 110% of your prior-year tax, and no underpayment penalty applies if your liability after withholding is $500 or less.8Maryland Comptroller of the Treasury. Underpayment of Estimated Income Tax by Individuals – Form 502UP For most taxpayers, slightly overpaying with Form PV and claiming a refund later costs less than underpaying and absorbing the penalty.
Nonresidents and Part-Year Residents
If you earned Maryland income but lived in another state, or you moved into or out of Maryland during the year, you file Form 505 instead of Form 502. The extension process is the same. Use iFile or submit Form PV with payment by April 15 to get the six months; Form PV works for both resident and nonresident filers.3Maryland Comptroller of the Treasury. Tax Year 2025 Maryland Form PV If you owe nothing and have a federal extension, Maryland follows automatically.
Military Members in a Combat Zone
Maryland follows the federal rules. If you’re serving in a designated combat zone or qualified hazardous duty area, you get an automatic extension of at least 180 days after leaving the zone to both file and pay your Maryland income taxes. The clock does not start until you’re out, and the extension covers payment, not just filing.9Maryland Comptroller of the Treasury. Tax Guidance – Filing as a Member of the Military
The military extension covers current-year returns, prior-year returns, estimated tax returns, amended returns, and appeals to the Maryland Tax Court. Support personnel serving alongside U.S. armed forces in the combat zone get the same treatment.9Maryland Comptroller of the Treasury. Tax Guidance – Filing as a Member of the Military
Taxpayers Living Abroad
U.S. citizens and residents living outside the country get an automatic two-month federal extension to June 15, and can request another extension through October 15. Because Maryland’s automatic extension piggybacks on the federal extension when you owe nothing, your state deadline shifts along with it. If you do owe Maryland tax, the abroad extension at the federal level does not defer your Maryland payment: you still need to submit Form PV with payment by April 15 to avoid interest and penalties.
Disaster Postponements
When the IRS postpones federal deadlines because of a federally declared disaster, Maryland may follow with its own postponement. These are separate from the standard six-month extension and are announced case by case. After a major weather event or emergency, check the Comptroller’s website to see whether Maryland deadlines have shifted.