1. A. Except as provided in §D of this regulation, an individual who is unable to file a personal income tax return by the due date shall file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E).

2. B. The application:

   1. (1) Shall be filed by the original due date of the return; and
   2. (2) Extends only the time allowed to file the income tax return.
3. C. Full payment of the expected tax due is required with the filing of the application.

4. D. An individual is not required to file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E) if the individual:

   1. (1) Expects to owe no tax for the taxable year; and
   2. (2) Has filed federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with the IRS.

Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

Effective date:

Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)

Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)

Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)

Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)

Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)

Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)

Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)

Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)

Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)

Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)

Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)

Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)

Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)

Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)

Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)

Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)

Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)

Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)

Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)

Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)

Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)

Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)

Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)

Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)

Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)

Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)

Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)

Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)

Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)

Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)

Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)

Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)

Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)

Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)

Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)

Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)

Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)