Does Maryland require state 1099 tax filing?
Yes, Maryland requires all 1099 forms to be filed with the Comptroller of Maryland.
Does Maryland participate in Combined Federal/State Filing?
Yes, Maryland participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Comptroller of Maryland and you will not have to do so yourself.
Please note that prior to your submission to CF/SF, the 1099 file must include modified “B” record(s) containing the required Central Registration Number (CRN) in position 715-722.