301 W. Preston St., Baltimore, MD 21201-2395 410-767-1170, toll free in MD 888-246-5941 MD Relay TTY 800-735-2258

RULES FOR PERSONAL PROPERTY EXTENSIONS

        

           Legislation passed by the 2004 General Assembly changed the rules for requesting a two month extension for filing personal property returns.  An extension allows a business to file a personal property return on or before June 15^th without incurring a late filing penalty.  The two options for requesting an extension are via the Internet or by paper document.

1)  Internet extension requests via the Department’s website are available from February 1^st through April 15^th of each year and are free of charge.  This option offers accurate Department ID# look-up, verification of previously submitted extensions, printed confirmation lists and confirmation numbers, and recall lists by last year’s confirmation number.  Please visit our website at www.dat.state.md.us and click on “File a Personal Property Extension Online” underneath “What’s New”. This feature is available beginning February 1^st and ends on April 15^th.  When April 15^th falls on a Saturday or Sunday the due date is extended until the next business day.

2)  Extension requests submitted via paper documents must be postmarked or received by SDAT on or before March 15^th of each year and require a $20 non-refundable processing fee for each entity.  If using this method, businesses should use the Department’s revised extension request Form AT3-71 to help ensure that complete and accurate information is submitted.  It is available in the personal property return booklet, on our website and through our forms request phone line (410-767-1180).  Businesses and preparers must retain copies of all request forms and cancelled checks used to pay for paper extensions in the event of a discrepancy between the entity’s and the Department’s records.

3) Extension requests via fax or telephone are no longer available.

            See the comparison chart below for the advantages of Internet extensions.

Comparison Chart- Internet vs. Paper Extension Requests
	Internet	Paper
Submission Deadline	April 15th	March 15th
Cost Per Entity	free	$20
Printed Confirmation Numbers and Lists Available	yes	no
Recall & Editing of Last Year’s Confirmation Number and List	yes	no
Verification of a Previously Submitted Current Year Internet Request	yes	no
Department ID# Lookup	yes	no
Immediate Approval	yes	no
Inactive Status Indicated (e.g., forfeited, merged, dissolved, etc.)	yes	no

 

Department of Assessments & Taxation
Business Personal Property Division
301 West Preston Street, Room 801
Baltimore, Maryland 21201-2395
410-767-1170 Legal Entities
410-767-4991  Sole Proprietorships & General Partnerships
1-888-246-5941  Toll Free in Maryland
website: www.dat.state.md.us
email: persprop@dat.state.md.us