Is Maryland state 1099 tax filing required?
Yes, Maryland requires all 1099 forms to be filed with the Comptroller of Maryland.
Which forms does Maryland require?
*These forms are only required when Maryland withholding is greater than $0.
In addition to Forms 1099, Maryland requires Form MW508, Annual Employer Withholding Reconciliation Return to be filed. If submitting a paper filing, a form 1096 must be included as well.
How must Forms 1099 be filed with Maryland ?
Maryland accepts both paper filing and e-filing. However, if filing 25 or more forms 1099, then filing electronically is required.
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.
What are the deadlines for Maryland 1099 Reporting?
Traditionally, the filing deadlines for Maryland are as follows:
- Form MW508 – January 31st
- Forms 1099 – January 31st
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the 1099 penalties for Maryland?
The 1099 penalties for Maryland are as follows:
- Failure to file: Subject to a penalty not to exceed 25% of unpaid tax.
- Failure to file electronically (when required): Subject to a penalty of $100 per form.
- Failure to pay tax: Subject to a penalty not to exceed 25% of unpaid tax.
For more information, please see the following:
- Maryland Employer Withholding Guide
- Maryland Employer Reporting of W2s Instructions and Specifications
What is the responsible state agency?
Comptroller of Maryland
110 Carroll Street
Annapolis, MD 21411
What about other states?
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.