TaxBandits Knowledge Base

Maryland: 1099 State Filing Requirements

The State of Maryland mandates filing Form 1099 with the state agency under the following conditions.

Maryland State ID Format:

• 8 digits (Eg: 99999999)
   

Required 1099 Forms

Maryland requires the filing of the following 1099 forms:

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

Filing Criteria and Requirements

Criteria 1: If Maryland state tax is withheld

• Payment Threshold: 

  • More than $0: Form 1099-NEC, Form 1099-MISC, Form 1099-K

  • $10 or More: Form 1099-R, Form 1099-G, Form W-2G

• Filing Method: Filing Method: Direct State Filing

  • You must file Form 1099 directly with the state.

• Additional Form Required: Form MW508

  • TaxBandits doesn't support filing Form MW508  with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no Maryland state tax is withheld

• Payment Threshold: 

  • Follows Federal Threshold: Form 1099-K

  • $10 or More: Form 1099-R, 1099-G, W-2G

  • Not Required: Form 1099-NEC, Form 1099-MISC

• \Filing Method: Direct State Filing

  • You must file Form 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: January 31, 2025

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