Maryland State W-2 Reporting Requirements

Does Maryland Require State W-2 Reporting?

Yes, Maryland does require state W-2 reporting even if there was no state tax withholding.

How Must Maryland State W-2 Reporting be Filed?

Maryland accepts paper filing and e-filing.

However, employers submitting 25 or more Forms W-2 are required to file electronically.

What are the Forms and Due Dates for Maryland State W-2 Reporting?

In addition to Form W-2, Maryland requires Form MW508Annual Employer Withholding Reconciliation Return to be filed.

Forms W-2 and MW508 are due by January 31.

What are the W-2 penalties for Maryland?

The W-2 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:

What is the Responsible State Filing Agency?

Comptroller of Maryland
110 Carroll Street
Annapolis, MD 21411
Phone: (410) 260-7980

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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.

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