# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-823

If the Comptroller finds that good cause exists and subject to Sec. 13-601 of this article, the Comptroller may extend the time to file an income tax return:

(1) up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and

(2) up to 7 months for a corporation.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)