Maryland: impuesto corporativo sobre la renta, franquicia por confirmar y informe anual obligatorio.
Cada dato de abajo cita la página oficial que leímos y el día en que la leímos. Cuando una regla sigue en confirmación, la página lo dice en lugar de mostrar un cero.
Hechos verificados
La nota de detalle de cada dato reproduce el texto de la fuente oficial, que está en inglés.
Impuesto corporativo sobre la renta
Sí
flat 8.25% of Maryland taxable income
Franquicia o privilegio
Sin verificar
Sin verificarInforme anual de la entidad
Sí
annual · April 15 each year; the first report is due in the year after formation (e.g., a business formed at any point in 2024 has its first annual report due April 15, 2025). Reports may be filed beginning January 1.
Vencimiento de la declaración
Regla publicada
15th day of the 4th month after the close of the tax year (April 15 for calendar-year filers)
Prórroga
7 meses
Form 500E filed by the original due date; if no tax is due the extension may be filed online, by telefile, or on paper for a first filing.
Sin actividad / impuesto mínimo
Every Maryland corporation must file Form 500 even if it has no taxable income or is inactive; a multistate corporation not subject to Maryland tax may file a return showing an apportionment factor…
No minimum corporation income tax amount was stated on the retrieved official pages.
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Fechas, prórrogas y pagos
La fecha de presentación y la de pago se muestran por separado siempre que la fuente lo permita.
- Presentación
Presentación de la declaración
15th day of the 4th month after the close of the tax year (April 15 for calendar-year filers)
15th day of the 4th month following the close of the fiscal year; corporations given a later federal due date are given the same Maryland due date
- Pago
Pago del impuesto
Fecha aparteTax is due with the return by the original due date; an extension to file does not extend the time to pay.
La fecha de pago es independiente de la de presentación
- Prórroga
Prórroga
No prorroga el pagoForm 500E filed by the original due date; if no tax is due the extension may be filed online, by telefile, or on paper for a first filing.
Automática · 7 meses
- Informe de la entidad
Informe de la entidad
annualApril 15 each year; the first report is due in the year after formation (e.g., a business formed at any point in 2024 has its first annual report due April 15, 2025). Reports may be filed beginning January 1.
Required even if the business had no revenue, had not started operating, or has one employee. Personal property tax returns are a separate filing with a $20,000 original-cost threshold for filing years 2023 and after.
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Estados relacionados
Elegidos porque su perfil de presentación corporativa coincide con este.
Ver los 51 estados y D.C.