Filing Extensions

To request a tax extension for the 2025 tax year (filing in 2026), follow these procedures. Note: An extension of time to file is not an extension of time to pay; any taxes owed are still due by the April deadline.

Federal Extension (IRS)

• Form: Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return).

• Deadline: April 15, 2026 (Extends filing until October 15, 2026).

• Procedure:

  1. Electronic (Recommended): Use IRS Free File to e-file the form at no cost, or pay all/part of your estimated tax via IRS Direct Pay and select "Extension" as the reason. Paying electronically automatically grants the extension—no separate form is needed.

  2. Paper: Mail a physical Form 4868 to the IRS address for your region (listed on the form).

• Payment: Estimate your tax liability on the form and pay as much as possible to avoid interest and late-payment penalties.

Maryland Extension (Comptroller)

• Form: FORM PV (For Tax Year 2025, the Maryland Comptroller uses Form PV for all personal tax payments, including extensions. You no longer look for a standalone "502E" PDF; instead, you check box #2 on this form).

• Deadline: April 15, 2026 (Extends filing until October 15, 2026).

• Procedure (Three Scenarios):

  1. Automatic (No Action Needed): If you owe $0 in additional Maryland tax AND you have requested a Federal extension, Maryland automatically grants you the 6-month extension. You do not need to file a separate state form.

  2. No Tax Owed (But No Federal Extension): If you don't owe tax but didn't request a federal extension, you must request a state extension online via  Maryland iFile. This is the direct portal to file an extension request electronically. If you have an estimated balance of zero, you can use this to get an instant confirmation. https://interactive.marylandtaxes.gov/Individuals/Extension/   or by calling 1-800-260-3664.

  3. Tax Owed: For taxpayers who owe money and are mailing a check: Form 502E has been consolidated into Form PV. The instructions for calculating the extension payment are now located on the second page of the Form PV document itself. 

Quick Links for Tax-Aide Use

• IRS Extension Info: irs.gov/extensions

• MD Comptroller Extension Info: marylandtaxes.gov/extensions