COMAR 03.04.03.04. Filing of Returns.

A. A corporation shall file a corporation income tax return by the 15th day of the 4th month following the end of the tax year or period. The return shall be filed with a copy of the federal return for the corresponding tax year or period. B. Certain organizations that are afforded a later due date for filing federal returns under the Internal Revenue Code shall be afforded the same later due date for filing Maryland income tax returns. C. Extension of Time to File.

(1) A corporation unable to file by the due date shall file an Application for Extension to File Corporation Income Tax Return (Form 500E) to be granted an automatic extension of up to 7 months.

(2) The application shall be filed by the original due date and extends only the time allowed to file the income tax return.

(3) Full payment of the expected tax due is required with the application. D. Signing of Returns. A return shall be signed by a duly authorized officer of the corporation and the tax return preparer if the preparer is other than an employee or officer of the corporation.