Maryland 1099 Reporting Requirements

Q. Does Maryland mandate 1099 filing?

A. Yes, the Maryland Department of Revenue mandates the filing of the 1099 Forms only if there is state tax withholding.

Q. What types of 1099 forms does Maryland require?

A. Maryland requires the filing of the following 1099 forms only if there is state tax withholding.

• 1099-MISC
• 1099-R
• 1099-S

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

A. Yes. Maryland also has an additional form MW508 (Reconciliation) to be sent if there is a state tax withheld to filed along with Form 1099.

Q. What is Form MW508?

A. Form MW508 is an Annual Employer Reconciliation report used to report the total income taxes withheld.

Q. What is the due date to file 1099 with Maryland?

A. The filing due date for both Form 1099 & MW508 is January 31.

Q. What are the requirements to file 1099 electronically with Maryland?

A. The State of Maryland accepts both e-filing and paper filing. The State of Maryland suggests filing electronically if you are submitting 25 or more 1099s.

Q. What are the penalties for not filing or filing 1099 late with Maryland?

A. A penalty of $100 will be imposed for each form 1099 not filed on time with the state of Maryland.

Q. Where do I mail Maryland 1099 forms?