Maryland 1099 Filing Requirements
The State of Maryland Mandates
1099 Filing!
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Maryland State Filing
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Maryland 1099 Reporting Requirements
The State of Maryland mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Maryland State Tax Withholding | If there is no Maryland State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | More than $10 (1099-R, 1099-G, W-2G) |
| Due Date | January 31, 2024 | January 31, 2024 |
| Filing Method | Direct State Filing | Direct State Filing |
| Additional Forms | Annual Employer Withholding Reconciliation Return - Form MW508 | Not Required |
Note: The state only requires the filing of Forms 1099-NEC and 1099-MISC if the state withholding is greater than zero.
The State of Maryland requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-G, 1099-R, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Maryland W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does Maryland require 1099 filing?
Yes! The State of Maryland mandates the filing of 1099 Forms.
- Filing of 1099-NEC & Form 1099-MISC if the state withholding is greater than zero.
- Filing of Form 1099-R, Form 1099-G & Form W-2G if the Maryland payee receives a payment of $10 or more during the calendar tax year or if there is any state tax withholding.
What types of 1099 forms need to be filed with the State of Maryland?
You must file the following 1099 forms with Maryland based on the state filing requirements.
What are the Maryland 1099 NEC filing requirements?
The State of Maryland requires Form 1099-NEC to be filed only if there is state withholding.
Does Maryland require any additional forms to be submitted when filing 1099 forms?
Yes. The state of Maryland requires additional forms to be submitted with 1099s.
- If you file 1099s by paper, you must submit Form MW508 (Annual Employer Withholding Reconciliation Return) and 1096.
- If you e-file, only Form MW508 needs to be submitted with 1099s.
When you E-File Form 1099 with TaxBandits, you need to take care of Annual Employer Withholding Reconciliation Return Form MW508
When is Maryland 1099 due?
The due date for filing Form 1099 with Maryland is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
Can I electronically file 1099 forms with Maryland?
Yes. You can e-file 1099 forms with the State of Maryland. You must e-file 1099s if 25 or more forms are being filed.
What are the 1099 penalties with Maryland?
The State of Maryland may impose penalties for the following:
- 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
Where do I mail 1099 forms when filing with the State of Maryland?
Mail your 1099s to the state agency only if you are filing less than 25 forms. If 25 or more forms are being filed, you must e-file them. TaxBandits can assist you with the e-filing of 1099s
If you still decide to mail your 1099s, attach Form MW508 & 1096 and send them to the following mailing address
ATTN: Returns Processing, Room 206,
110 Carroll Street,
Annapolis, MD 21411-0001.
For more information, please visit the State website: https://www.marylandtaxes.gov/
