Maryland 1099 Reporting Requirements

Does Maryland mandate you file 1099 Forms?

Yes, the Maryland Department of Revenue requires you file 1099 forms.

Does Maryland participate in the CF/SF program?

Yes, but you need to file 1099 directly with the State Department of Revenue.

What types of 1099 forms does Maryland require?

• 1099-MISC
• 1099-R
• 1099-S

Maryland only requires a 1099-MISC from the payee when there is withholding greater than zero.

Does Maryland have any additional requirements when you file 1099 forms?

Yes, the state of Maryland mandates filing Annual Reconciliation Form MW508 with your 1099 forms if there is state tax withholding.

What is Form MW508?

Form MW508 is an Annual Reconciliation used to report the total income taxes withheld from individuals.

What are the due dates to file 1099 & Form MW508 electronically?

The filing due date for both Form 1099 & MW508 is the last day of January. If the due date falls on a Saturday, Sunday, or legal holiday, it must be filed by the next business day.

What are the requirements when you file 1099 online?

The State of Maryland suggests filing electronically if you are submitting 25 or more 1099s.

What is the penalty for filing Federal Form 1099 and Maryland State Form MW508 late?

Employers failing to file electronically (with 25 or more 1099s) may incur a penalty of $100 for each violation.

You will be penalized for filing Form W-2 & Form MW508 late with the Maryland Department of Revenue. There is a minimum penalty of $10 for filing late. Learn more about the Form 1099 penalties in detail by visiting https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.

Where do I mail 1099 forms for Maryland?