Magnetic Media Record Changes
There have been no changes to the record layouts for 2016. Please see the 2016 Magnetic Media Reporting Instructions and Specifications Booklet for more information.
The 2016 Maryland record layout is the only acceptable format for both current and back year tax magnetic media submissions
Submissions will be reviewed for accuracy. Error codes which will result in a rejected submission are listed in the 2016 Magnetic Media Reporting Instructions and Specifications Booklets.
The RS record must include the Employer Identification Number in positions 328-336 and the Maryland Central Registration Number in positions 338-345. Failure to include your Employer Identification Number and Maryland Central Registration Number will result in your data being rejected.
If you are expecting an overpayment, it must be reported in the 'RV' record. Please indicate as to whether you are a requesting a refund or want to apply it as a credit. Refunds will be approved based on the request in the 'RV' record.
Failure to include a date and time stamp in positions 497-512 of the 'RE', 'RS' and 'RV' records will result in the data being rejected.
The RV record is an electronic version of the paper form, MW508, Annual Employer Reconciliation Return. The RV record contains all of the data from the MW508 and is a required record for using magnetic media. Do not include the paper MW508 with your magnetic media submission as the RV record is considered the electronic version. Do not send in a paper Form MW508 unless the report is for all zeros and/or paper W-2s/1099s are attached. Amounts reported on a paper Form MW508 are for paper submission only.
If you outsource your payroll, please provide the transmitter/submitter with the Federal Employer Identification Number (FEIN) and the Maryland Central Registration (CR) Number. You can find the account numbers in your pre-printed employer withholding tax returns coupon book and on the Form MW508.
Avoid duplicate filing
Do not report duplicate information. If you file returns magnetically, do not file identical paper documents. This may result in erroneous balance due notices and/or penalty notices.
CDs and Diskettes
The Comptroller of Maryland will only accept 3½-inch diskettes, and CDs and online filings through b-File.
1099s and W2-G
Maryland requires a 1099-G, 1099-R, 1099-S and a W-2G form for every Maryland payee who receives a payment of $10 or more during the tax year being reported.
Combined Federal/State Filing Program
The Comptroller of Maryland is a participant in the IRS Combined Federal/State Filing Program. See the IRS format from Publication 1220
If you are participating in the Combined Federal/State filing program, separate reporting is not necessary. The IRS will forward the 1099 information to us. Keep in mind that separate reporting may result in erroneous balance due notices and/or penalty notices.
Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media.