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Frequently Asked Questions About Year End Magnetic Media Reconciliations

8 - Is there a filing deadline?

The filing deadline for both W-2 and 1099R wage and tax statements is January 31st each year. This new due date went into effect as of July 1st, 2016. If the due date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day.

Employers must file their statements by the filing deadline. Maryland law does not provide for filing extensions for year-end reconciliations. Failure to comply with the W-2 and 1099 data reporting rules may result in a penalty of $100 for each violation, along with a $100 penalty or each annual W-2 or 1099 report that is not properly filed. Additional penalties may be assessed for failing to comply with Section 13-706 of the Tax-General Article, Annotated Code of Maryland.

 



 
Links for Magnetic Media Reconciliations FAQs
Business Tax Types
Income Tax
Employer Withholding
Year End Reconciliation Requirements
Magnetic Media Reconciliations FAQs
  q1 - What is the Maryland Central Registration Number?
  q2 - How can I confirm an employee's Maryland Central Registration number?
  q3 - Who can file paper wage and tax statements?
  q4 - Can I file my corrections on magnetic media?
  q5 - What documents do I need to send with my magnetic media?
  q6 - What if I file both paper returns and magnetic media?
  q7 - Am I required to submit a test file?
  q9 - Can I file back-year data on magnetic media?
  q8 - Is there a filing deadline?
  q10 - Do you return the media after you're done?
  q11 - What if I am having difficulty creating my W-2 file?
  q12 - Where do we send the magnetic media?
  q13 - What are the most common errors associated with magnetic media filing?
 
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