Remember: an extension extends the time for filing the return, but not for any amount due. Which is why you typically want to make a payment with your extension if you’re expecting to have a tax due — the payment would be for your best estimate of that number.
Here are links to the extension forms for the Baltimore/DC Metro area, with a few related notes:
- Federal: Form 7004. This form is used by corporations (Form 1120 filers), S-corporations (Form 1120S filers), and partnerships (Form 1065 filers), to extend the filing deadline for their return. Calendar year corporations and S-Corporations have an original deadline of March 15, and the form extends the filing date six months to September 15. Their partnerships counterparts have an original filing date of April 15, and the form extends the filing date five months also to September 15.
- Federal: Form 8868. This form is used by non-profit entities (Form 990 filers). Calendar year non-profits have an original filing deadline of May 15, and there are actually two extension forms: the first part is for a three-month extension August 15, while the second part is for an additional three months to November 15 (a combined total of six months).
- Maryland: Form 500E. Can be used by corporations and S-corporations for a six month extension. And Form 510E. Can be used by partnerships for a six month extension.
- DC: Form FR-128. Can be used by corporations, S-corporations, and partnerships for an a six month extension.
- Virginia: Automatically grants a six month extension for business returns, but you should send an extension payment if you expect to have greater than 10% of your tax still due when you finally file.
(Related post: Extensions for individual tax returns.)