Maryland tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See Maryland 2025 →
Maryland deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to the federal deadline.
Maryland estimated tax payments in 2026
You must file a declaration and pay estimated tax if you expect to develop a Maryland tax of more than $500 in excess of your Maryland withholding.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form PV |
| Underpayment safe harbor | No underpayment interest if the tax after Maryland withholding is $500 or less, or if withholding plus timely estimated payments equal at least 110% of last year's tax or 90% of the current year's tax. |
| Pay online | marylandcomptroller.gov |
Maryland's prior-year safe harbor is 110% for everyone; there is no 100% option. Farmers and fishermen may file one declaration with full payment by January 15, 2027, or file the return and pay by March 1, 2027. The January 15 installment is not required if you file the 2026 return and pay the balance by January 31, 2027. Form PV is not needed when paying electronically. Payments moved to Maryland Tax Connect on September 1, 2026; the older iFile page is read-only.
Source: marylandcomptroller.gov and marylandtaxes.gov, read September 3, 2026. “The remaining quarterly payments are due June 15, 2026, September 15, 2026 and January 15, 2027. You may pay the total estimated tax with your first payment.”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
Maryland extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does Maryland accept the federal extension? | Yes. A federal extension is honored; no state form. |
|---|---|
| State extension form | Form PV |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. The extension does not extend the time to pay; payment of the expected tax is required with Form PV by April 15. |
| How to get it | If no tax is due and you requested a federal extension, do nothing; if no tax is due and no federal extension, request the Maryland extension online; if tax is due, file Form PV with payment by April 15. |
Source: services.marylandcomptroller.gov, read September 3, 2026. “If no tax is due and you requested a federal extension, you do not need to file Form PV or take any other action to obtain an automatic six month extension.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are Maryland state taxes due in 2026?
Your 2025 Maryland individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are Maryland estimated tax payments due in 2026?
Maryland estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form PV or pay online. The final installment for 2025 was due January 15, 2026.
Does Maryland accept the federal extension?
Yes. A federal extension is honored; no state form. The state form is Form PV. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a Maryland extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the Maryland tax agency or the IRS before relying on a date. This is general information, not tax advice.