Maryland 1099 Reporting Requirements

Required 1099 Forms

• 1099-MISC - You must file this form only if there is state tax withholding
• 1099-R - You must file this form even if there is no state tax withholding
• 1099-S - You must file this form even if there is no state tax withholding

Due Dates

CF/SF Program

The state of Maryland participates in the CF/SF program. The 1099s will automatically be forwarded by IRS.

Transmittal/Reconciliation Form

The state of Maryland mandates the Annual Employer Withholding Reconciliation Return Form MW508.

What is the User Responsible for?

Be sure to file the Annual Employer Withholding Reconciliation Return Form MW508 directly with the state of Maryland.

E-filing & Paper Filing

The state of Maryland accepts both e-filing and paper filing. But, it prefers to file electronically if you are submitting 25 or more 1099 forms.

State Filing Agency