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Maryland 1099 State Filing Requirements

Maryland 1099 Filing Requirements 2023

Understand your state filing requirements

  • Maryland 1099 Due Date
  • Maryland Form W-2 Due Date
  • Maryland 1099 filing methods
  • Maryland State Mailing Address

Maryland State 1099 Filing Requirements

The Maryland Department of Revenue requires the following 1099 forms:

Other IRS Forms Required by the State of Maryland:

You may be required to file Form Form W-2-and Tax Statement with Maryland State.

You may also be required to submit the Maryland state reconciliation form,MW-508.

Tax1099 offers this form for $4.99 through the platform

Deadline to File Maryland Filing Taxes:

Maryland Form 1099 Filing Deadline- 31st January (with or without Taxes withheld)

Maryland Form W-2 Filing Deadline- 31st January

Get started with Tax1099 . We support the filing of Form 1099 and W-2 Forms with IRS and the State of Maryland.

What Type of 1099 Forms Does Maryland Require?



Scenario 1 Scenario 2 Scenario 3 Scenario 4
Form Name No Maryland state taxes withheld, payments do not exceed federal threshold. No Maryland state taxes withheld, payments made exceed federal threshold. There were Maryland state taxes withheld. Mandatory Filing.
1099-MISC No filing required Filing Method : CFSF Filing Method : Electronic. NA
Pricing : Free Pricing : $0.99 per form NA
1099-NEC No filing required Filing Method : CFSF Filing Method : Electronic. NA
Pricing : Free Pricing : $0.99 per form NA
1099-K No filing required Filing Method : CFSF - Fiing Method : Electronic.
Pricing : Free - Pricing : $0.99 per form
1099-B No filing required Filing Method : CFSF - NA
Pricing : Free - NA
1099-R No filing required Filing Method : CFSF Filing Method : Electronic. NA
Pricing : Free Pricing : $0.99 per form NA
W-2 - - - Filing Method : Electronic.
- - Pricing : $0.99 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.

1. Does Maryland require W-2 filing for TY 2023?

Maryland mandates the submission of Form W-2 for tax year 2023 if state income taxes were withheld.

2. Do you require any additional forms to submit along W-2 form with Maryland?

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.

3. When is the W-2 Form Due Date for Maryland?

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

4. Is it necessary to file a 1099 in Maryland?

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, and W-2G must be filed.

5. What are the requirements to file W-2 electronically with Maryland?

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.

6. What are Maryland's W-2 penalties?

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%.

7. When I file with the State of Maryland, where do I send my W-2 forms?

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

8. When is the Maryland 1099 tax return due?

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

9.What are the 1099 penalties with Maryland?

Type of Penalty
Penalty Amount
Not filing 1099s by deadline
$100 per statement
Paying the taxes late
0.5% of your unpaid taxes per month, not exceeding 25% of your unpaid taxes
Paper filing 1099s when you are required to e-file
$100 per statement

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