Maryland W2 Reporting Requirements
The State of Maryland mandates filing Form W2 with the state agency under the following conditions:
Scenario | Scenario 1 | Scenario 2 |
---|---|---|
Withholding Conditions | If there is any Maryland State Tax Withholding | If there is no Maryland State Tax Withholding |
Filing Method | Direct State Filing | Direct State Filing |
Additional Forms | Form MW508 | Form MW508 |
Due Date | January 31, 2025 |
The State of Maryland requires the following Forms:
- Form W-2: Wage and Tax Statement
- Form 1099: (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G) Learn more about Maryland 1099 State Filing Requirements.
- Form MW508: Annual Employer Withholding Reconciliation Return
TaxBandits supports Form W-2 and 1099 filing with both the Federal and State.
Frequently Asked Questions
Does Maryland require W-2 filing for 2024?
Yes! The State of Maryland mandates the filing of Form W-2 even if there is no state tax withholding.
Does Maryland require any additional forms to be submitted while filing W-2?
Yes! When you file W-2 with Maryland, it requires additional forms to be submitted.
E-filing - You are required to submit only Form MW508 (Annual Employer Withholding Reconciliation Return). If you prefer e-filing, TaxBandits is here to help you.
Paper-filing - When you paper file W-2s, attach Form MW508 and W-3.
Note: When you W2 Online with TaxBandits, we will take care of the reconciliation Form MW508.
What are the special fields required when e-filing a Form W-2 with Maryland?
When e-filing Form W-2 for Maryland, the state requires
- Maryland State Pick-up Amount
- Employee Withholding Allowance (Number of exemptions claimed on Form W-4 Employee’s Withholding Allowance Certificate) as their special field.
- NAICS Code - North American Industry Classification System (Business Activity Code)
What is the deadline to file W-2 with Maryland?
The deadline to file Form W-2 with Maryland is January 31.
Note: If the deadline falls on a weekend or federal holiday, the next weekday is the deadline.
Can I electronically file W-2 with Maryland?
Yes, the State of Maryland supports the electronic filing of W-2s. It is mandatory to E-file W-2s to the state when you file 25 or more W-2s.
If you prefer e-filing your W-2s using TaxBandits, we will take care of filing the Form MW508.
What are the W-2 penalties for Maryland?
The State of Maryland will impose penalties for the following:
- Not filing W-2 on time
- Not paying the state taxes on time
Not filing W-2 on time - $100 per statement
Learn more about Form W-2 penalties.
Can I file W-2c with the State of Maryland?
Yes, you can file corrections to a previously filed W-2 if you have made mistakes on it. However, the state accepts only the paper filing of W-2c. Your W-2c must accompany amended Form W-3c and Form MW508A.
Where do I mail W-2 forms when filing with the State of Maryland?
The state only accepts paper copies of W-2 if you are filing 25 forms or less. When filing over 25 forms, you are required to file them electronically. TaxBandits assists with e-filing. Sign up for a free TaxBandits account to submit your W-2s in a few simple steps.
If you paper file W-2s, attach Form MW508 & Form W-3 and send them to the address below:
ATTN: Returns Processing, Room 206,
110 Carroll Street,
Annapolis, MD 21411-0001.
If you’re looking for an IRS-certified e-file provider, check out TaxBandits! We support the W2 filing with the SSA and states.
Get started with TaxBandits today and stay compliant with the State of Maryland! Start Filing Now