To report a reconciliation of tax withheld during the year.

Interval: A

• Employers can also submit reports online.
• Employers must submit this form along with W-2s and/or 1099s.
• Write the business name, FEIN, Maryland withholding CR Number, NAICS code and phone number on all documents.
• Mail to:

  Comptroller of Maryland
  Revenue Administration Division
  110 Carroll Street
  Annapolis MD  21411-0001
  

Employers must submit this form along with W-2s and/or 1099s.

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers with 25 or more employees must file this return online.
• Do not adjust a prior period's wages on this report.
• Employers filing this form online, do not need to submit a paper return.

• Employers with 25 or more employees must file this return online.
• Do not adjust a prior period's wages on this report.
• Employers filing this form online, do not need to submit a paper return.

• Maryland employer withholding guide
• Filing business tax electronically

To report wages and unemployment contribution for the quarter to the state.

Interval: Q

• Employers who have more than 5,000 employees must file through FTP.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Employers filing this form online, do not need to submit a paper return.

• Division of unemployment insurance
• Employers' quick reference guide
• Frequently asked questions

To report newly hired and re-hired employees to the state.

Interval: Nhe

• Mail to:

  Maryland State Directory of New Hires
  PO Box 1316
  Baltimore MD  21203-1316
  

• Or fax to:
  • (410) 281-6004
  • Toll-free: (888) 657-3534
• Employers can also submit reports online.

Print: 1 copies on Letter (8.5in x 11in) paper

• Employers must submit this report within 20 days of start date. A re-hire is an employee who has returned after a separation of at least 60 days.
• An employer may be fined $20 for each instance of failure to report an employee and $500 per employee if a conspiracy to not report exists between the employer and employee.

• Employers must submit this report within 20 days of start date. A re-hire is an employee who has returned after a separation of at least 60 days.
• Employers who submit reports online shall submit the reports at most, twice a month, not more than 16 days apart.
• An employer may be fined $20 for each instance of failure to report an employee and $500 per employee if a conspiracy to not report exists between the employer and employee.

• Reporting basics
• Frequently asked questions

For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.

Interval: Nhe

1. Give a blank form to a new employee or to employees who have changes in their tax situation.
2. The employee fills up this form and returns it to the employer.
3. Employers must keep a copy for their records.
   • If an employee meets any of the conditions listed below, mail to:

     Compliance Division
     Compliance Programs Section
     301 West Preston Street
     Baltimore MD  21201
     

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers are required to submit a copy of this certificate and accompanying attachments to the Compliance Division if:
  • They have any reason to believe this certificate is incorrect.
  • The employee claims more than 10 exemptions.
  • The employee claims an exemption from withholding because they had no tax liability for the preceding tax year, expects to incur no tax liability this year and the wages are expected to exceed $200 a week.
  • The employee claims an exemption from withholding on the basis of nonresidence.
  • The employee claims an exemption from withholding under the Military Spouses Residency Relief Act.
• If an employee claims exemption from withholding, a new certificate must be filed by February 15th of the following year.
• If the number of an employee's claimed allowances decreases, they must file a new form within 10 days after the change.

• Employer withholding guide

To be used by nonresident military spouses to file exemption from state withholding tax.

Interval: Nhe

• Employers must keep the original signed MW507M and the attached copy of the military ID card for their records.
• The employee must file a new MW507 and MW507M for each year they want to continue the exemption from Maryland withholding.
• The due date for renewing this form is February 15.
• Mail a copy of the completed MW507, MW507M, and copy of Military Spouse ID card to:

  Compliance Division
  Compliance Programs Section
  301 West Preston Street
  Baltimore MD  21201
  

Print: 2 copies on Letter (8.5in x 11in) paper

• Employees that are a civilian spouse of an active duty U.S. armed forces servicemember must complete this form if they meet the following conditions:
  • They maintain a domicile in a state other than Maryland.
  • The servicemember's permanent duty station's in Maryland, an immediate neighboring state of Maryland, or the District of Columbia.
  • The employee's in Maryland only to be with their servicemember spouse who is stationed in Maryland, a neighboring state of Maryland, or the District of Columbia.
• The exemption takes effect on the later of:
  • The date the employee submits the form to the employer.
  • The first payroll period the employer's able to put the exemption into effect.
• The exemption doesn't apply to wages paid prior to the date the form takes effect.
• The employee must notify the employer to begin the withholding of Maryland income tax from the wages if they become ineligible for the exemption. This would occur in the following cases:
  • Divorce from the servicemember.
  • Death of the servicemember.
  • Change in their domicile to Maryland.
  • A change in the servicemember's permanent duty station to a location other than Maryland, an immediate neighboring state of Maryland, or the District of Columbia.
• Failure to submit a new exemption certificate and any documentation showing the employee's still eligible for this exemption, may result in the employer discontinuing this exemption.

• Employer withholding guide

To report federal employer tax that is used to help fund state workforce agencies.

Interval: A

• Due on or before on or before January 31st of the succeeding calendar year.

• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0046
  

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Employers filing this form online, do not need to submit a paper return.
• Do not adjust a prior period's wages on this report.

• Instructions
• Employer's tax guide
• EFTPS - FAQs
• Tax due dates
• Frequently asked questions

Use this schedule to show which states you paid state unemployment tax.

Interval: A

• Employers with employees in multiple states must complete and attach this form to Form 940.
• Due on or before on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0046
  

Print: 2 copies on Letter (8.5in x 11in) paper

• Do not send any payment with this return.
• Do not adjust a prior period's wages on this report.
• Employers filing this form online, do not need to submit a paper return.

• Employer's tax guide
• EFTPS - FAQs
• Tax due dates
• Frequently asked questions

To report all federal tax which was withheld from employee's salary by the employer.

Interval: A

• The IRS will notify employers eligible to file this form instead of Form 941.
• This form is due on or before January 31st of the succeeding calendar year.
• Staple multiple sheets in the upper left corner when filing.
• For employers in California, send form with no payment to:

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust a prior period's wages on this report.
• Employers must keep a copy for their records.

• Instructions for form 944
• Employer's tax guide
• Tax due dates
• Frequently asked questions

To transmit all 1099s issued for the current year.

Interval: A

• Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
• Employers can also submit reports online.
• Send this form and Copy A of all 1099 issued (page 2), to IRS:
• For employers in California, mail all forms to:

  Department of the Treasury
  Internal Revenue Service Center
  PO Box 219256
  Kansas City MO 64121-9256
  

• Employers filing this form online, do not need to submit a paper return.
• Employers who issued 250 or more 1099s must file online.
• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.

• Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
• Employers must use FIRE when submitting reports online.
• Employers filing this form online, do not need to submit a paper return.
• Employers who issued 250 or more 1099s must file online.
• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.

• General instructions
• Employer's tax guide
• Reporting due deadlines

To record payments made by businesses to independent contractors or non-employee whom you paid $600 or more, or $10 or more in royalties.

Interval: A

• Send this form (1099-MISC) to a contractor (non-employee)
  • Page 1 - Copy A is submitted to the IRS by the employer/company
    • Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
  • Page 2 - Copy 1 is submitted to the state tax department by the employer/company
  • Page 3 - Copy B is for the contractor or individual non-employee
  • Page 4 - Copy 2 is given to the contractor or individual non-employee for filing with the state tax return
  • Page 5 - Copy C is kept by the employer/company
• For employers in California, send Copy A to:

  Department of the Treasury
  Internal Revenue Service Center
  PO Box 219256
  Kansas City MO 64121-9256
  

• Employers can also submit reports online.

• This is for non-employee individuals who the employer has:
  • Paid $600 or more to the contractor or $10 or more in royalties during the year.
  • Showing the total amount paid for that year.
• Submit page 1 (Copy A) of Form 1099-MISC online.
• The other pages can be printed and sent out.

Print: 1 copies on Letter (8.5in x 11in) paper

• This is for non-employee individuals who the employer has:
  • Paid $600 or more to the contractor or $10 or more in royalties during the year.
  • Showing the total amount paid for that year.
• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (Copy A) to IRS.
  • The official Copy A has a special red ink
• The other pages can be printed and sent out.
• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• Form 1099-MISC, Miscellaneous Income
• Instructions for form 1099-MISC
• Employer's tax guide
• Reporting due deadlines

Summary page of all W-2 forms issued by the employer to the federal government.

Interval: A

• on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• We are officially approved by the SSA as a black-and-white Copy A provider. It means you are allowed to print and submit Copy A from your user area.
• Make sure to set "Actual size" in the print dialog. DO NOT use "Fit" or any other scaling.
• Employers can also submit reports online.
• Send one copy of form W-3 with copy A of forms W-2 to:

  Social Security Administration
  Direct Operations Center
  Wilkes-Barre PA  18769-0001
  

• on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers filing this form online, do not need to submit a paper return.
• Employers must keep a copy for their records.
• This form requires no payment.

• Employers filing this form online, do not need to submit a paper return.
• Employers must keep a copy for their records.
• This form requires no payment.

• Instructions for forms W-2 and W-3
• Employer's tax guide
• Reporting due deadlines
• Specifications for filing W-2 electronically

To report all federal payroll tax which was withheld from the employee's salary by the employer.

Interval: Q

• This form is due on Apr 30, Jul 31, Oct 31, Jan 31 (month end following the end of the quarter).
• Staple multiple sheets in the upper left corner when filing.
• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0005
  

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers must keep a copy for their records.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust a prior period's wages on this report.

• Instructions for form 941
• Employer's tax guide
• Tax due dates
• Frequently asked questions

Use this schedule to show your tax liability for the quarter.

Interval: Q

• Semi-weekly schedule depositors must attach this to form 941.
• Employers with a tax liability less than $2,500 for the quarter do not need to complete this form.
• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0005
  

Print: 2 copies on Letter (8.5in x 11in) paper

• Do not use the form to show your deposits.
• Do not send any payment with this return.
• Do not adjust a prior period's wages on this report.

• Instructions for schedule B
• Employer's tax guide
• Tax due dates
• Frequently asked questions

This form is used to request taxpayer identification number of an employee or independent contractor and to request certain certifications and claims for exemption.

Interval: Nhc

• Return to the requester. Do not send to the IRS.

Print: 1 copies on Letter (8.5in x 11in) paper

• Employers may develop and use their own form W-9 if its content is similar to the official IRS form W-9 and it satisfies certain certification requirements.
• See certification requirements here.

• W-9 instructions

To verify an employee's identity and to establish that the worker is eligible to accept employment in the United States.

Interval: Nhe

• Newly hired employees must complete and sign section 1, no later than the first day of employment.
• The employee must also present acceptable documents evidencing identity and employment authorization to the employer.
• The employer examines the employment eligibility and identity document(s) that the employee presents to determine whether the document(s) are genuine.
• The employer then fills in section 2 relating to the documents provided by the employee.

Print: 6 copies on Letter (8.5in x 11in) paper

• Section 1 should never be completed before the employee accepts a job offer.
• The list of acceptable documents can be found on the last page of the form.
• Do not send completed form to USCIS or Immigration and Customs Enforcement.
• Form I-9 must be retained and stored by the employer either for three years after the date of hire or for one year after employment is terminated, whichever is later.

• I-9, employment eligibility verification
• I-9 central

For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.

Interval: Nhe

1. Give a blank form to a new employee or to employees who have changes in their tax situation.
2. The employee fills up this form and returns it to the employer.
3. Employers must keep a copy for their records.

Print: 2 copies on Letter (8.5in x 11in) paper

• Employees must fill this form out before their first paycheck when starting a new job or as soon as the employee's situation changes.
• This form doesn't need to be submitted to the IRS unless the employer is required to do so.
• Employers must keep this form for 4 years, and submit to the IRS if requested.

• Withholding exemptions - personal exemptions - form W-4
• Withholding compliance questions & answers
• Form W-4 & wage withholding

To report the amount of wages and salaries and taxes withheld for each employee to the federal and state government.

Interval: A

• Due on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• We are officially approved by the SSA as a black-and-white Copy A provider. It means you are allowed to print and submit Copy A from your user area.
• Make sure to set "Actual size" in the print dialog. DO NOT use "Fit" or any other scaling.
• Send page 1 (Copy A) of form W-2 with form W-3 to:

  Social Security Administration
  Direct Operations Center
  Wilkes-Barre PA  18769-0001
  

• Send page 2 (Copy 1) to your state, city or local tax department (if required).
• Give pages 3, 4 & 5 (Copies B, C & 2) to your employee by on or before January 31st of the succeeding calendar year.
• Keep copy D for the employers records for 4 years.
• Employers can also submit reports online.

• Due on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• Submit page 1 (copy A) of form W-2 online.
• Give pages 3, 4 & 5 (Copies B, C & 2) to your employee by on or before January 31st of the succeeding calendar year.
• Keep copy D for the employers records for 4 years.

Print: 1 copies on Letter (8.5in x 11in) paper

• Do not staple forms W-2 together or to form W-3.
• Prepare W-2s alphabetically in employee's last name or numerically using SSN number.
• Do not send any payment with forms W-2 and W-3.

Do not send any payment with forms W-2 and W-3.

• Wage and tax statement
• Instructions
• Employer's tax guide
• Reporting due deadlines
• Specifications for filing W-2 electronically