Maryland 1099 Reporting Requirements

CF/SF Program

The state of Maryland participates in the CF/SF program.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31

Required 1099 Forms

  • 1099-R

Transmittal/Reconciliation Form

Maryland requires the Annual Reconciliation Form MW508 to be submitted along with the 1099 filing.

Withholding

You must file the form 1099-MISC only if there is state tax withholding. You are required to file Form 1099-R for every payee who receives a payment of $10 or more for the tax year, even if there is no withholding.

What is the User Responsible for?

The Annual Reconciliation Form MW508 needs to be filed, if tax was withheld, directly with the state of Maryland.

E-filing & Paper Filing

The state of Maryland accepts both e-filing and paper filing.

State Filing Agency

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