Maryland: 1099 State Filing Requirements
3.0k views |Last modified 9/11/2024 6:36:15 AM EST | Added by TaxBandits Team

Maryland requires you to file Form 1099 with the state agency under the following conditions:

Requirements
The Maryland Department of Revenue requires the filing of 1099 forms. 

• You must file Form 1099-NEC and Form 1099-MISC if state withholding exceeds zero. 
• Form 1099-R, Form 1099-G, and Form W-2G must be filed if a Maryland payee receives a payment of $10 or more during the tax year or if any state tax is withheld.

Required 1099 Forms

Maryland also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-R
• 1099-G
• W-2G

Additional Requirements
Maryland requires additional forms to be submitted with 1099s. 

• For paper filings, include Form MW508 (Annual Employer Withholding Reconciliation Return) and Form 1096.
• For e-filings, you only need to submit Form MW508 with your 1099s.

Note: TaxBandits do not support filing Reconciliation "Form MW508" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The due date for filing Form 1099 with Maryland is January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Maryland’s 1099 filing requirements, click here.