Form 500E — Application for Extension to File Corporation Income Tax Return

# preamble

COM/RAD-003 07/24

APPLICATION FOR EXTENSION TO FILE CORPORATION INCOME TAX RETURN MARYLAND FORM 500E OR FISCAL YEAR BEGINNING 2024, ENDING

# YE EC EC

For Office Use Only ME STAPLE CHECK HERE Print Using Blue or Black Ink Only Name Current Mailing Address (PO Box, Number, Street and Apt. No) Current Mailing Address Line 2 (Apt No., Suite No., Floor No.) City or Town St ate ZIP Code + 4 Foreign Country Name Fo reign Province/State/County Foreign Postal Code Federal Employer Identification Number (9 digits)

# TAX PAYMENT WORKSHEET

1. Tax liability expected for the current tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 2. Estimated tax payments and amount credited from the prior period . . . . . . . . . . . . . . 2 . 3. Allowable tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 4. Total payments and credits . A dd lines 2 and 3 and enter here . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 5. Tax due - Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . TAX PAID WITH THIS EXTENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (If filing and paying electronically, do not mail this form .) IF NO TAX IS DUE WITH THIS EXTENSION, DO NOT MAIL THIS PAPER FORM UNLESS IT IS THE FIRST FILING OF THE ENTITY, INSTEAD FILE THE EXTENSION AT: marylandtaxes.gov OR CALL 410-260-7829 FROM CENTRAL MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM.

# TAX PAYMENT WORKSHEET INSTRUCTIONS

Line 1 - Tax liability Enter the total amount of income tax the corporation is expected to owe . Use Form 500 as a worksheet . Line 2 - Estimated tax payments Enter the total amount of Maryland estimated tax paid with Form 500D for the tax year . Include any overpayment from the prior period that was credited to the current tax year . Line 3 - Allowable tax credits Enter the allowable tax credits from Form 500CR or 502S or tax paid on the corporation's behalf by a pass-through entity . Line 4 - Total payments and credits Add lines 2 and 3 and enter the total on line 4 . Line 5 - Tax due Subtract line 4 from line 1 and enter the result on line 5 . This is the tax to be paid with the application for extension . IF NO TAX IS DUE WITH THIS EXTENSION, DO NOT MAIL THIS PAPER FORM UNLESS IT IS THE FIRST FILING OF THE ENTITY, INSTEAD FILE THE EXTENSION AT: marylandtaxes.gov OR CALL 410-260-7829 FROM CENTRAL MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM. Check here if you are a first time filer or your name has changed.

MARYLAND FORM 500E

# APPLICATION FOR EXTENSION TO FILE CORPORATION INCOME TAX RETURN INSTRUCTIONS

COM/RAD-003 07/24 Purpose of Form Maryland law provides for an extension of time to file the corporation income tax return (Form 500), but not to pay the tax due . Use Form 500E to remit any tax that may be due . Also use Form 500E if this is the first filing of the corporation even if no tax is due . Note: Do not use this form to extend the time for filing a Form 510, Form 511, or to remit employer withholding tax . General Requirements Extensions are allowable for up to seven months from the original due date . An automatic sevenmonth extension will be granted if Form 500E is filed by the original due date . • If no tax is due - File the extension online, telefile or use Form 500E if this is the first filing of the corporation . • If tax is due - Make full payment by electronic funds transfer or by using Form 500E if paying by check or money order . Consolidated returns are not allowed under Maryland law. Affiliated corporations that file a consolidated federal return must file a separate Maryland extension for each member corporation . Do not mail the Form 500E if, after completing the Tax Payment Worksheet, no additional tax is due. Instead, you may telefile or file on our website unless this is the first filing of the corporation . H owever, if an unpaid liability is disclosed when the return is filed, penalty and interest charges may be due in addition to the tax . When to file File Form 500E by the 15th day of the fourth month following the close of the tax year or period, or, by the original due date required for filing the federal income tax return . Name, Address and Other Information Type or print the required information in the designated area . Enter the federal employer identification number (FEIN) . If a FEIN has not been secured, enter "APPLIED FOR" followed by the date of application . If a FEIN has not been applied for, do so immediately . Enter the name exactly as specified in the Articles of Incorporation, or as amended, and continue with any "Trading As" (T/A) name, if applicable . Tax Year or Period Enter the beginning and ending dates of the tax year in the space provided if the tax year is other than a calendar year . The same tax year or period used for the federal return must be used for Form 500E . How to file Complete the Tax Payment Worksheet on page 1 . If line 5 is zero, file in one of the following ways: 1) T elefile - Request an automatic extension by calling 410- 260-7829 from Central Maryland or 1-800-260-3664 from elsewhere to telefile this form . Please have the form available when making the call . N ote: Telefile service is available 24 hours a day, 7 days a week . Calling during non-peak hours will make it easier to file . 2) Internet - marylandtaxes.gov/online-services/ business.php If filed by Internet, do not mail 500E; retain it with the company's records. 3) Filing electronically using Modernized Electronic Filing (MeF) method (software provider must be approved by the IRS and Revenue Administration Division) . If filed electronically, do not mail 500E; retain it with company's records. 4) First filing of corporation - Mail Form 500E . If line 5 shows an amount due, file in one of the following ways: 1) Electronic Funds Transfer - Taxpayers must register before using this method . To obtain a registration form, visit marylandtaxes.gov or call 410-260-7980 . If payment is made by electronic funds transfer, do not mail; retain for company's records. 2) Filing electronically using Modernized Electronic Filing (MeF) method (software provider must be approved by the IRS and Revenue Administration Division) . If filed electronically, do not mail 500E; retain it with company's records. Taxpayers making payments of $10,000 or more must use one of these two electronic methods . 3) P ayment by check or money order - Complete Form 500E and mail to: Revenue Administration Division 110 Carroll Street Annapolis, MD 21411-0001 Payment Instructions Write your FEIN, tax type, and tax year on check or money order using blue or black ink . Failure to include this information will delay the processing of your payment . Make check or money order payable to Comptroller of Maryland . DO NOT SEND CASH.