To report a reconciliation of tax withheld during the year.

Interval: A

• Employers must submit this form along with W-2s and/or 1099s.
• Write: Name, FEIN, Maryland withholding CR Number, NAICS code and telephone number on all documents.
• Employers must keep a copy for their records.
• Mail to:

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

• Can be submitted online via https://interactive.marylandtaxes.com/Business/bFile/OSC/SelectApp.aspx

Print: 2 copies on Letter paper

• Employers with 25 or more employees, are required to file at https://interactive.marylandtaxes.com/Business/bFile/OSC/SelectApp.aspx
• If an error was made in the original form MW508, then use Form MW508A to amend information.
• Employers filing this form online, do not need to submit a paper return.

• Employers must submit this form along with W-2s and/or 1099s.
• Employers must keep a copy for their records.
• Employers filing this form online, do not need to submit a paper return.

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

Interval: Q

• This form must be submitted online only.

• Employers who have more than 5,000 employees must file through FTP.

• Employers who have more than 5,000 employees must file through FTP.
• 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.
• Employers filing this form online, do not need to submit a paper return.

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.

• 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.

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 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.

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 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.

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

Interval: A

• Fill out the form.
• Send it to Department of Treasury.
• Find the appropriate address for your state at http://www.irs.gov/instructions/i940/ch01.html#d0e302 or [CustomAddress us-fed-nopay]

• Make deposits by https://www.eftps.gov/
• 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.

• 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.

To report all federal tax which was withheld from employee's salary by the employer. This form is only for smaller employers who pay $4,000 or less in wage.

Interval: A

• Staple multiple sheets in the upper left corner when filing. [CustomAddress us-fed-944-nopay]

Print: 2 copies on Letter paper

• Make deposits by https://www.eftps.gov/
• Employers filing this form online, do not need to submit a paper return.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.

• Make deposits by https://www.eftps.gov/
• Employers filing this form online, do not need to submit a paper return.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.

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.
• Send this form and Copy A of all 1099 issued (page 2), to IRS: [CustomAddress us-fed-1096]

• 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: When reporting non-employee compensation.
  • 31st March: if filing 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: When reporting non-employee compensation.
  • 31st March: if filing online.

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 [CustomAddress us-fed-1099]

Print: 1 copies on Letter paper

• This is for non-employee individual 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 (CopyA) to IRS.
  • The official Copy A has a special red ink
• The other pages are ok to be printed and sent out.
• This form is to be given to the contractor by January 31.
• Submitted to the IRS by February 28.
• If submitting this form electronically, due on March 31st.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• This is for non-employee individual 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 (CopyA) to IRS.
  • The official Copy A has a special red ink
• The other pages are ok to be printed and sent out.
• This form is to be given to the contractor by January 31st.
• Submitted to the IRS by February 28.
• If submitting this form electronically, due on March 31st.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

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

Interval: A

• We are officially approved by SSA as 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 one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA

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

• Employer keep one copy of Form W-3 for their records.

Print: 2 copies on Letter paper

• Employers filing this form online, do not need to submit a paper return.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• 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.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• Employers must keep a copy for their records.
• This form requires no payment.

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

Interval: Q

• Staple multiple sheets in the upper left corner when filing. [CustomAddress us-fed-nopay]
• Employers must keep a copy for their records.

Print: 2 copies on Letter paper

• See IRS instructions to determine if you are a monthly or semiweekly payer.
  • Monthly: $50,000 or less in taxes in the last year (July 1 to June 30)
  • Semi-weekly: $50,000 or more in taxes in the last year (July 1 to June 30)
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.

• 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.
• See IRS instructions to determine if you are a monthly or semiweekly payer.
  • Monthly: $50,000 or less in taxes in the last year (July 1 to June 30)
  • Semi-weekly: $50,000 or more in taxes in the last year (July 1 to June 30)

Use this schedule to show your tax liability for the quarter

Interval: Q

[CustomAddress us-fed-nopay]

• DO NOT use the form to show your deposits.

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

Interval: Nhc

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

• You may develop and use your 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.

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 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.

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: 1 copies on Letter paper

• Employees must fill this form out before their first pay check 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.

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

Interval: A

1. We are officially approved by SSA as 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.
2. 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
   

3. Send page 2 (Copy 1) to your state, city or local tax department (if required).
4. Give Pages 3, 4 & 5 (Copies B, C & 2) to your employee by 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.
5. Keep Copy D for the employers records for 4 years.

Print: 1 copies on Letter paper

• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (CopyA) to IRS.
  • The official Copy A has a special red ink
• 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.

• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (CopyA) to IRS.
  • The official Copy A has a special red ink
• Do not send any payment with Forms W-2 and W-3.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.