Maryland 1099 State Filing Requirements

Maryland 1099 Filing Requirements 2021

eFile Maryland 1099-MISC, W-2, 1099-R, and 1099-NEC, directly to the Maryland State agency with Tax1099. IRS approved Tax1099 allows you to eFile Maryland forms online with an easy and secure filing process.

  • Let us manage your state filing process.
  • We file to all states that require a state filing.
  • Our state filing team stays up-to-date with changing requirements.
  • Our platform features automatic compliance with state regulations.

: 1099 State Reporting Requirements 2021

MARYLAND Requires

  • Form 1099 (1099-MISC, 1099-NEC, 1099-K,1099-R)
  • Form W2 - Wage and Tax Statements

Deadline to File Maryland Filing Taxes:

  • January 31, 2022 for Maryland State Taxes Withheld.
  • January 31, 2022 for Without Tax Withheld.


Maryland accepts state filings through magnetic media, such as CD-ROM’s.

What are the Maryland 1099-MISC state filing requirements? Find your scenario below.

Scenario 1: No Maryland state taxes withheld, payments do not meet federal threshold.

Recommended filing method: No filing required.

Scenario 2: There were Maryland state taxes withheld.

Recommended filing method: Magnetic media filing.

Deadline: January 31, 2022

Tax1099 fulfills: Yes

Cost: $10 per submission + $0.50 per form

When submitting your federal eFile through Tax1099, select to have us submit your forms to the state via magnetic media filing. Most commonly, this takes the form of a CD-ROM/DVD. We’ll automatically alert you to this filing requirement based on the information you enter into your forms.

Scenario 3: No Maryland state taxes withheld, payments exceed federal threshold.

Recommended filing method: Combined Federal State Filing Program (CFSFP).

With the CFSFP, any federal e-File you submit through Tax1099, our platform will automatically flag your forms based on the state's participation in the program. In this case, we e-File your forms with CFSF status and the IRS will forward your forms to the state, via the CFSFP. No additional action is required from you.

Deadline: January 31, 2022

Tax1099 fulfills: Yes

Cost: Included in your federal eFile with Tax1099

Maryland requirements for 1099-NEC

Maryland requires 1099-NEC filing, if there were Maryland state taxes withheld.

Recommended filing method: Maryland accepts state filings through magnetic media, such as CD-ROM’s.

Deadline: January 31, 2022

Tax1099 fulfills: Yes

Cost: $10 per submission + $0.50 per form

Maryland requirements for 1099-K

Maryland requires 1099-K filing

Recommended filing method: CFSF

Deadline: requires reporting 30 days before the federal deadline

Tax1099 fulfills: Yes

Cost: Included in IRS eFile charges

Maryland requirements for 1099-R

Maryland requires 1099-R filing, if the payment amount is $10 or more or if withheld.

Recommended filing method: Magnetic Media

Deadline: January 31, 2022

Tax1099 fulfills: Yes

Cost: $10 per submission + $0.50 per form

Maryland W2 State Filing Requirements

Maryland requires W-2 filing.

Recommended filing method: Direct-to-state eFile.

Deadline: January 31, 2022

Tax1099 fulfills: Yes

Cost: + $0.50 per form

Additional filing requirements: You may be required to submit Maryland state reconciliation form, MW-508. Tax1099 offers this form for $4.99 through the platform.

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