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:: Business Personal Property
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 15th 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 1st through April 15th 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 1st and ends on April 15th. When April 15th falls on a Saturday, Sunday or holiday 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 15th 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.
Submission Deadline Cost Per Entity Printed Confirmation Numbers and Lists Available Recall & Editing of Last Year’s Confirmation Number and List Verification of a Previously Submitted Current Year Internet Request Department ID# Lookup Immediate Approval Inactive Status Indicated (e.g., forfeited, merged, dissolved, etc.)
Department of Assessments and Taxation
Personal Property Division
301 W. Preston Street
Baltimore, Maryland 21201-2395
(410) 767-1170
MD Toll free 1-888-246-5941
Website: http://www.dat.state.md.us
E-mail: persprop@dat.state.md.us