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 MW508, Annual 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:
- Maryland Employer Withholding Guide
- Maryland Employer Reporting of W2s Instructions and Specifications
What is the Responsible State Filing Agency?
Comptroller of Maryland
110 Carroll Street
Annapolis, MD 21411
Phone: (410) 260-7980
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.