Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Reminders for the Current Tax Year

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.

W2/RS and MW508/RV records 2016 Magnetic Media Reporting Instructions and Specifications Booklet

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.

Outsourced payrolls

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 3-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.



 
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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