Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Mailing Instructions

Paper Filers

Employers who have fewer than 25 W-2 wage and tax statements and/or 1099 forms to report may send a completed Form MW508 with the W-2 wage and tax statements and/or 1099 forms to:

Revenue Administration Division
ATTN: W-2 processing, Room 206
110 Carroll Street
Annapolis, MD 21411-0001
Magnetic Media Filers

Employers with 25 or more W-2 wage and tax statements and/or 1099 forms, or are otherwise required by the U.S. Social Security Administration to file electronically, are required to use magnetic media or file electronically using our online b-File application. We encourage all employers, regardless of size, to use magnetic or electronic methods when possible.

Revenue Administration Division
ATTN: Magnetic media processing, Room 214
110 Carroll Street
Annapolis, MD 21411-0001
Extensions Unavailable

Employers must file their wage and tax statements and/or 1099 forms 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 $50 for each violation, along with a $50 penalty for 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 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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