Filing Deadlines and Due Dates
Corporate estimated tax quarterly returns must be filed by the 15th day of the month as indicated below for the appropriate quarterly filing period.
Period | Due Date |
---|---|
1st Quarter |
15th day of 4th Month |
2nd Quarter |
15th day of 6th Month |
3rd Quarter |
15th day of 9th Month |
4th Quarter |
15th day of 12th Month |
Digital Advertising Gross Revenues Estimated tax quarterly returns must be filed by the 15th day of the month as indicated below for the appropriate quarterly filing period.
Period | Due Date |
---|---|
1st Quarter | April 15 |
2nd Quarter | June 15 |
3rd Quarter | September 15 |
4th Quarter | January 15 |
If a due dates falls on a Saturday or Sunday or holiday, the report is due on the next business day.
If you have no taxable sales to report and owe no tax, you are still required to file a return. In this case, you should use telefile by calling (410) 260-7225.
Period | Due Date |
---|---|
January February March |
February 20 March 20 April 20 |
1st Quarter |
April 20 |
April May June |
May 20 June 20 July 20 |
2nd Quarter |
July 20 |
July August September |
August 20 September 20 October 20 |
3rd Quarter |
October 20 |
October November December |
November 20 December 20 January 20 |
4th Quarter |
January 20 |
The tire recycling fee is due to be filed and paid on a semi-annual basis, using pre-printed vouchers that are issued after the account is registered. Tire recycling can also be filed on a monthly basis. A person who is responsible for paying the tire recycling fee on tires sold during the course of a month shall file wit the Comptroller a report of those sales, accompanied by payment of the tire recycling fee, by the 21st day of the succeeding calendar month.
The voucher and payment for the appropriate filing period should be mailed to the Comptroller of Maryland by the due dates noted below.
Period | Due Date |
---|---|
1st half of year | July 21 |
2nd half of year | January 21 |
Mailing address
Revenue Administration Division
Comptroller of Maryland
Remittance Processing Center
110 Carroll Street
Annapolis, Maryland 21411-0001
Motor carriers registered with Maryland under the International Fuel Tax Agreement (IFTA) must file quarterly IFTA fuel use tax reports by the following due dates noted in this chart:
IFTA Reporting Period | Due Date |
---|---|
1st Quarter January 1-March 31 |
April 30 |
2nd Quarter April 1-June 30 |
July 31 |
3rd Quarter July 1-September 30 |
October 31 |
4th Quarter October 1-December 31 |
January 31 |
The IFTA quarterly reports should be mailed to:
Comptroller of Maryland
IFTA
P.O. Box 2171.
Annapolis, MD. 21404-2171
Motor fuel reports
Dealers, distributors, special fuel sellers, special fuel users, and turbine fuel sellers, must file a report for each month in which they sell or use motor fuel in the state of Maryland. For months when there is no activity, a report must be filed stating "No Activity." Please note that six or more consecutive months of "No Activity" may be grounds for license cancellation. This report must be filed on or before the last day of the following month. If mailed, the report must be postmarked at least two days prior to the last day of the month.
The motor fuel monthly reports should be mailed to:
Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21404-2191