The state of Maryland participates in the CF/SF program.
|Filing Type||Due Date|
|Electronic Filing||January 31|
Maryland requires the Annual Reconciliation Form MW508 to be submitted along with the 1099 filing.
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.
The Annual Reconciliation Form MW508 needs to be filed, if tax was withheld, directly with the state of Maryland.
The state of Maryland accepts both e-filing and paper filing.