Form 504E at a glance
What it is: Maryland Form 504E is the Maryland Application for Extension to File Fiduciary Income Tax Return.
Where and when to file: File Form 504E by April 15, 2026. Mail to Comptroller Of Maryland Revenue Administration Division, 110 Carroll Street Annapolis, Maryland 21411-0001.
In the 2025 instructions (COM/RAD-056 06/25), use Form 504E to receive an automatic six-month extension to file Form 504.
A filled-in Form 504E example: a trustee requests the extension
How to fill out Form 504E, box by box
Fiscal year beginning
If you are filing on a fiscal year basis, fill in the line OR FISCAL YEAR BEGINNING 2025, ENDING.
If you are filing on a fiscal year basis, file by the regular due date of your return.
Federal Employer Identification Number, estate or trust and fiduciary
Enter the Federal Employer Identification Number (9 digits), the Name of Estate or Trust and the Name and Title of Fiduciary.
Print using blue or black ink only.
Current mailing address of fiduciary
Enter the Current Mailing Address of Fiduciary: Line 1 (Street No. and Street Name or PO Box), Line 2 (Apt No., Suite No., Floor No.), then City or Town, State, ZIP Code and +4.
Country name and foreign postal code
Enter the Country Name and the Foreign Province/State/County.
Enter the Foreign postal code.
First time filer or address change
Check here if you are a first time filer or your mailing address has changed.
Tax payment worksheet
Enter an amount on line 1, the total income tax liability for 2025, which you may estimate; if you do not expect to owe tax, enter zero (0).
Enter Maryland income tax withheld on line 2, 2025 estimated tax payments on line 3 and other payments and credits on line 4, then add lines 2, 3 and 4 on line 5.
On line 6, enter the income tax balance due: subtract line 5 from line 1. If line 5 is more than line 1, enter zero (0).
Tax paid with this extension
Enter the TAX PAID WITH THIS EXTENSION.
To get the extension you must fill in Form 504E correctly, file it by the due date of your return and pay all of the amount shown on line 6.
Make check or money order payable to Comptroller of Maryland, and include the Federal Employer Identification Number, tax year and tax type in blue or black ink only.
Failure to include this information will delay the processing of your payment.
When you file your return, show the amount of any payment (line 6) sent with Form 504E on line 28 of your return.
More rules for Form 504E
Fiduciaries requesting an extension of more than six months must enter on this application the reason for the request.
No extension request will be granted for more than six months, except in the case of a fiduciary who is out of the United States.
In no case will an extension be granted for more than one year from the due date for submitting the fiduciary tax return.
You may file Form 504 at any time before the end of the extension period.
Common questions about Form 504E
What if I can't pay my taxes by April 15th?
Form 504E does not extend the time to pay taxes. Even if you had a good reason not to pay on time, you will still owe interest.
Is there a deadline?
File Form 504E by April 15, 2026. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day.
Where do I file it?
Mail to Comptroller Of Maryland Revenue Administration Division, 110 Carroll Street Annapolis, Maryland 21411-0001.
Sources
[1] Form 504E (COM/RAD-056 06/25), Application for Extension to File Fiduciary Income Tax Return, Comptroller of Maryland (the Official source link on this page).