Maryland: 1099 State Filing Requirements
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Last modified 1/4/2024 7:23:38 AM EST |
Added by TaxBandits Team
Applicable To
94X
1099
W-2
ACA
W-4
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 tax year being reported.
TaxBandits supports the filing of Form 1099 with both the Federal and State of Maryland. However, we do not support filing the Annual Withholding Reconciliation “Form MW508” with the state, and the payer is responsible for filing the form before the deadline.
What to be filed
Form 1099 - (1099-NEC, 1099-MISC,1099-R, 1099-G & Form W-2G )
Form MW508 - Annual Employer Withholding Reconciliation Return.
Due Date
The filing due date for both Form 1099 & MW508 is January 31.
Penalty
A penalty of $100 will be imposed for each form 1099 not filed on time with the state of Maryland.
For more information about Maryland 1099 Reporting Requirements, click here.