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Filing Requirements for W-2 Wage Data

Employers must submit their required annual withholding statements in machine readable or electronic format if the total number of required statements equals or exceeds 25. The electronic format is also required if a lower threshold applies for federal income tax purposes.

We urge all employers to file electronically since it saves time and processing costs. However, filing electronically with the U.S. Social Security Administration does not satisfy your Maryland filing obligation. You must submit a separate filing to the Comptroller of Maryland in compliance with Maryland's filing requirements, on diskette, CD or online through our bFile service.

Employers who fail to comply may incur a penalty of $50 for each violation. Each W-2 submitted that is not properly filed is a separate violation subject to the $50 penalty. Failure to comply with Section 13-706 of the Tax General Article, Annotated code of Maryland, may result in the assessment of additional penalties.

The required records are:

RA-Submitter Record (Same as SSA)
RE-Employer Record (Modified)
RS-State Record (Modified)
RV- Total Record (Modified)

 



 
Links for Year End Reconciliation Requirements
Business Tax Types
Income Tax
Employer Withholding
Year End Reconciliation Requirements
  Magnetic Media Reconciliations FAQs
  Common Errors to Avoid
  Filing Requirements for W-2 Wage Data
  Filing Requirements for 1099 Reporting
  Mailing Instructions
  Reminders for the Current Tax Year
  Media Specifications
 
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