Maryland 1099 Filing Requirements 2024

Maryland mandates the submission of Form W-2 for tax year 2024 if state income taxes were withheld.

Yes, when filing W-2 forms with Maryland, you will need to include additional forms based on your filing method:

• e-file: You need to submit Form MW508 (Annual Employer Withholding Reconciliation Return).
• Paper filing: You should include both Form MW508 and Form W-3 as attachments.

The deadline for filing Form W-2 with Maryland is January 31st.

Yes! If the state withholding is greater than zero, the state of Maryland requires the filing of Forms 1099-NEC and 1099-MISC. If the Maryland payee receives a payment of $10 or more during the calendar tax year, Forms 1099-R, 1099-G must be filed.

You can electronically file W-2 forms with Maryland. It's mandatory to eFile W-2s to the state when you are filing 25 or more W-2s. If you choose to eFile your W-2 Forms, Tax1099 can help you with filing Form W-2 as well as take care of the additional form required i.e. MW508.

The following situations will result in penalties imposed by the State of Maryland: Unable to file W-2 forms on time - $100 per statement Failure to pay state taxes on time - 0.5% of your taxes, but not more than 25%.

If you are filing 25 or fewer forms, the state will only accept paper copies of W-2 forms. When filing more than 25 forms, you must do so electronically. Tax1099 can assist you in filing these forms electronically.

If you submit W-2s on paper, including Forms MW508 and W-3c and mail them to the address below:
Revenue Administration Division,
ATTN: Returns Processing, Room 206,
110 Carroll Street,
Annapolis, MD 21411-0001

A.The deadline for submitting 1099s to Maryland is January 31.