Maryland calendar and forms

Maryland keeps its calendar locked to the federal one. Form 502 is due the same day as the federal return, April 15, 2027; the four estimated payments fall on the federal dates; and the extension runs six months to October 15, 2027. Two things are different. First, the extension is not quite automatic: if you have a federal extension and owe Maryland nothing, you do nothing, but if you owe, or have no federal extension, you must ask by April 15, and the extension never extends the payment. Second, the whole filing system changed in September 2026. iFile is gone; Maryland Tax Connect at mdtaxconnect.gov is where Form 502 is filed free, where payments are made, and where a refund is tracked. The 2027 season is the first one run on it.

The form side is heavier than the single-page states because Maryland runs two income taxes on one return and bolts on schedules for subtractions, credits, dependents, retirement income and the capital gains surcharge. Most filers touch Form 502 and one or two of 502B, 502SU and 502CR. The rest of the list is for nonresidents, people who owe estimated tax, and people fixing a return already filed.

The 2027 filing season, dated

How the extension really works

The Comptroller grants individuals a six-month extension of time to file, but Administrative Release 4 is clear that it has to be requested by the original due date, with one shortcut: a filer who has a federal extension and expects to owe no Maryland tax need not ask; the federal extension stands in, and the Comptroller may later ask to see it. Everyone else requests the Maryland extension by April 15, through Maryland Tax Connect or by sending Form PV marked as payment type 2 (the old Form 502E) with the expected balance (verify the Tax Connect mechanics for the 2027 season). The extension covers the paperwork only. Tax not paid by April 15 draws interest at 0.9011% a month, about 10.8% a year, plus possible penalty, from April 15 until paid, extension or not. Someone outside the United States who needs more than six months files a second request.

Estimated payments

Maryland requires a declaration and quarterly payments when the tax expected for the year, after Maryland withholding, is more than $500. The safe harbor on Form 502UP is four equal, timely payments adding up to either 110% of last year’s tax or 90% of this year’s; meet either and no interest is charged. Note that 110% applies to everyone, not just high earners. The usual people caught are the self-employed, landlords, anyone with a large capital gain, and retirees taking IRA withdrawals, which Maryland taxes in full and on which payers rarely withhold state tax. Separately, anyone who wins $500 or more in a prize, lottery or raffle with no Maryland withholding must file and pay within 60 days. Payments go through Maryland Tax Connect or with Form PV, which replaced the old 502D and 502E vouchers: one form, with a box for the payment type. Interest on a shortfall is figured on Form 502UP and entered on Form 502 Line 51.

The forms, in the order a filer meets them

Filing, paying and checking a refund

Most Maryland returns are e-filed with the federal return through commercial software, and the state refund arrives separately. The free alternative is Maryland Tax Connect, mdtaxconnect.gov, launched September 1, 2026 in place of iFile. It files Form 502 directly, interview-style; takes payments by bank debit, some without an account; sets up payment plans; and shows refund status, account balance, filing history and notices. It does not file the federal return. IRS Direct File, which Maryland joined for the 2025 season, is not available for 2027. Paper returns and payments go to Revenue Administration Division, PO Box 8888, Annapolis, MD 21401-8888; general correspondence to PO Box 549, Annapolis, MD 21411-0001.

Taxpayer Services: 1-800-MD-TAXES (1-800-638-2937), or 410-260-7980 from Central Maryland; TTY 1-800-735-2258. Refund status is on Maryland Tax Connect, or by the automated refund line at 1-800-218-8160 (verify the line survived the September 2026 system change). The Comptroller runs eleven branch offices that prepare simple returns free by appointment, and the MyCOMConnect help desk takes written questions. Refund timing for e-filed returns with direct deposit is to come from the Comptroller for the new system (verify); paper has always been slower, and early-season returns are held for identity screening.