Maryland business filing dates, 2027
State-level due dates for businesses filing in Maryland. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics42 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 4 of 6 fully dated
Income / franchise tax return
1 dateThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form 500 corporation income tax returncalendar-year C corporationSource text“Form 500 must be filed by the 15th day of the fourth month following the close of the taxable year or period, or by the original due date required for filing the federal return. Corporations and organizations that are allowed later due dates for federal returns under the Internal Revenue Code are allowed the same due date for Maryland income tax returns.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “A seven-month extension can be granted for corporations using Form 500E and S corporations using Form 510E, Application for Extension of Time to File Pass-Through Entity Income Tax Return.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toA C corporation formed in the United States files Form 500 by the 15th day of the 4th month after its taxable year closes. A corporation allowed a later federal due date (such as a foreign corporation) has that later Maryland date and is not covered. A seven-month extension can be granted on Form 500E. The source states no weekend rule, so the stated date is shown. | Due ruleForm 500: 15th day of the 4th month after the tax year ends | 2027 dates
| Source · retrievedservices.marylandcomptroller.gov/taxes/en/business-income-tax-filing-information?id=kb_article_view&sysparm_article=KB0010020 (official source, opens in a new tab)retrieved |
Estimated tax
8 datesInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Individual estimated tax (Form PV)Schedule C filerSource text“You should file Form PV or the voucher by the following dates: 1st quarter - April 15 2nd quarter - June 15 3rd quarter - September 15 4th quarter - January 15 (of the following calendar year) What if the due date is a non-work day? If the due date falls on a Saturday, Sunday or legal holiday, then the return or voucher would be due on the next business day.”verbatim · marylandtaxes.gov · retrieved 2026-09-23 | Applies toAn individual (including a sole proprietor) paying Maryland estimated tax files Form PV or the voucher by April 15, June 15, September 15 and January 15 of the following year; a Saturday, Sunday or legal-holiday date moves to the next business day. | Due rule1st quarter: April 15 of the year the calendar year begins; 2nd quarter: June 15 of the year the calendar year begins; 3rd quarter: September 15 of the year the calendar year begins; 4th quarter: January 15 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedmarylandtaxes.gov/forms/Personal_Tax_Tips/tip54.pdf (official source, opens in a new tab)retrieved |
Corporate estimated taxcalendar-year C corporationSource text“Corporate estimated tax quarterly returns must be filed by the 15th day of the month as indicated below for the appropriate quarterly filing period.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “1st Quarter | 15th day of 4th Month”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “2nd Quarter | 15th day of 6th Month”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “3rd Quarter | 15th day of 9th Month”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “4th Quarter | 15th day of 12th Month”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toA corporation required to pay Maryland estimated tax (expected tax over $1,000) files quarterly by the 15th day of the 4th, 6th, 9th and 12th months of its tax year. | Due rule1st quarter estimate: 15th day of the 4th month of the tax year; 2nd quarter estimate: 15th day of the 6th month of the tax year; 3rd quarter estimate: 15th day of the 9th month of the tax year; 4th quarter estimate: 15th day of the 12th month of the tax year | 2027 dates
| Source · retrievedservices.marylandcomptroller.gov/taxes/en/filing-deadlines-and-due-dates?id=kb_article_view&sysparm_article=KB0010037 (official source, opens in a new tab)retrieved |
Withholding
17 datesReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Withholding reports (MW506)quarterly withholding filerSource text“Monthly reports Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld. If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return. Quarterly reports Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld. If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return. Accelerated reports Employers filing accelerated withholding reports must file within three business days following the payroll (pay date). The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax. Annual reports Employers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toBy the employer's filing category: monthly reports by the 15th of the following month; quarterly returns by the 15th of the month after the quarter; annual reports by January 31. Accelerated filers (three business days after payday) are not dated here. A Saturday, Sunday or state-holiday date moves to the next business day. | Due ruleQuarterly withholding return: 15th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedservices.marylandcomptroller.gov/taxes/en/filing-deadlines-and-due-dates?id=kb_article_view&sysparm_article=KB0010037 (official source, opens in a new tab)retrieved |
Withholding reports (MW506)monthly withholding filerSource text“Monthly reports Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld. If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return. Quarterly reports Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld. If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return. Accelerated reports Employers filing accelerated withholding reports must file within three business days following the payroll (pay date). The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax. Annual reports Employers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toBy the employer's filing category: monthly reports by the 15th of the following month; quarterly returns by the 15th of the month after the quarter; annual reports by January 31. Accelerated filers (three business days after payday) are not dated here. A Saturday, Sunday or state-holiday date moves to the next business day. | Due ruleMonthly withholding report: 15th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedservices.marylandcomptroller.gov/taxes/en/filing-deadlines-and-due-dates?id=kb_article_view&sysparm_article=KB0010037 (official source, opens in a new tab)retrieved |
Withholding reports (MW506)annual withholding filerSource text“Monthly reports Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld. If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return. Quarterly reports Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld. If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return. Accelerated reports Employers filing accelerated withholding reports must file within three business days following the payroll (pay date). The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax. Annual reports Employers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toBy the employer's filing category: monthly reports by the 15th of the following month; quarterly returns by the 15th of the month after the quarter; annual reports by January 31. Accelerated filers (three business days after payday) are not dated here. A Saturday, Sunday or state-holiday date moves to the next business day. | Due ruleAnnual withholding report: January 31 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedservices.marylandcomptroller.gov/taxes/en/filing-deadlines-and-due-dates?id=kb_article_view&sysparm_article=KB0010037 (official source, opens in a new tab)retrieved |
Unemployment insurance
UnsupportedEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
Why no dates: No official source confirmed yet for Maryland's unemployment insurance report due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Unemployment insurance | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Maryland's unemployment insurance report due dates. | Source · retrievedNo verified source on file |
Sales and use tax
16 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax returnquarterly filerSource text“If a due date falls on a Saturday or Sunday or holiday, the report is due on the next business day.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “January | February 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “February | March 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “March | April 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “1st Quarter | April 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “April | May 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “May | June 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “June | July 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “2nd Quarter | July 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “July | August 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “August | September 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “September | October 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “3rd Quarter | October 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “October | November 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “November | December 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “December | January 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “4th Quarter | January 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toSales and use tax returns are due the 20th of the month after the month or quarter reported; a Saturday, Sunday or holiday date moves to the next business day. | Due ruleSales and use tax return: 20th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedservices.marylandcomptroller.gov/taxes/en/filing-deadlines-and-due-dates?id=kb_article_view&sysparm_article=KB0010037 (official source, opens in a new tab)retrieved |
Sales and use tax returnmonthly filerSource text“If a due date falls on a Saturday or Sunday or holiday, the report is due on the next business day.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “January | February 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “February | March 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “March | April 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “1st Quarter | April 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “April | May 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “May | June 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “June | July 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “2nd Quarter | July 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “July | August 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “August | September 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “September | October 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “3rd Quarter | October 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “October | November 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “November | December 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “December | January 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 “4th Quarter | January 20”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toSales and use tax returns are due the 20th of the month after the month or quarter reported; a Saturday, Sunday or holiday date moves to the next business day. | Due ruleSales and use tax return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedservices.marylandcomptroller.gov/taxes/en/filing-deadlines-and-due-dates?id=kb_article_view&sysparm_article=KB0010037 (official source, opens in a new tab)retrieved |
Annual report
UnsupportedThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| SDAT annual report and personal property return (2026)any business except a sole proprietor or general partnership | Applies toA domestic or foreign business entity the preparer attests is formed in or registered with Maryland (SDAT) files its 2026 annual report (with any business personal property return) by April 15, 2026, or requests a 60-day extension to June 15. The source states no weekend rule, so the stated date is shown. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Due-date rules
no fixed dateThe conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Weekend and holiday due datesSource text“The due dates for income tax withholding reports vary for employers filing monthly, quarterly, accelerated and annual reports. If the due date falls on a Saturday, Sunday or state holiday, the report is due on the next business day.”verbatim · services.marylandcomptroller.gov · retrieved 2026-09-23 | Applies toA Maryland withholding report due on a Saturday, Sunday or state holiday is due the next business day. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedservices.marylandcomptroller.gov/taxes/en/filing-deadlines-and-due-dates?id=kb_article_view&sysparm_article=KB0010037 (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
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