Maryland State Filing
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TaxBandits supports the filing of Form 1099 with both the Federal and State of Maryland.
Q. Does Maryland require 1099 filing?
A. Yes! The State of Maryland mandates the
- 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.
Q. What types of 1099 forms need to be filed with the State of Maryland?
A. You must file the following 1099 forms with Maryland based on the state filing requirements.
Q. What are the Maryland 1099 NEC filing requirements?
A. The State of Maryland requires Form 1099-NEC to be filed only if there is state withholding.
Q. Does Maryland require any additional forms to be submitted when filing 1099 forms?
A. 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.
Note: When you E-File Form 1099 with TaxBandits, you need to take care of Reconciliation Form MW508
Q. When is Maryland 1099 due?
A. The deadline to file 1099s with Maryland is January 31. Failure to file on time will result in penalties.
Note: If the deadline falls on a weekend or federal holiday, the next business day is the deadline.
Q. Can I electronically file 1099 forms with Maryland?
A. 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.
Q. What are the 1099 penalties with Maryland?
A. 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
Learn more about Form 1099 penalties.
Q. Where do I mail 1099 forms when filing with the State of Maryland?
A. 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 MW408 & 1096 and send them to the following mailing address.
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