2014 Tax Law Changes
Information on Affordable Care Act
2014 Legislative Summary
File Electronically with bFile
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New IFTA Filing Requirements
Beginning December 9, there is a new Maryland IFTA system used to file returns and payments electronically. The Explorer system will use the latest encryption and security technologies to provide for full electronic filing of returns and payments through common web browsers to the State of Maryland. On December 9, 2014, anyone with Internet access and proper authorization will be able to file an IFTA return electronically though our new IFTA system.
The Revenue Administration Division has provided various video modules to help IFTA users better understand the new Explore IPC IFTA Processing system.
Business Withholding Responsibilities
Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. The employer remains responsible if the third party fails to perform any required action. If the third party fails to make the tax payments, the Comptroller may assess penalties and interest on the employer’s account. The employer is liable for all taxes, penalties and interest due. The employer may also be held personally liable for certain unpaid taxes. To verify that the appropriate returns have been filed and payments have been made, you may contact the Comptroller’s Office at 410-260-7980 from Central Maryland or 1-800-MD TAXES from elsewhere.
Sales and Use Tax
Sales and Use Tax Form 202 - Sellers of prepaid wireless telecommunications services are required to report and remit all Prepaid Wireless E 9-1-1 Fees collected by the seller for retail transactions of prepaid wireless telecommunications. See the Sales and Use Tax Facts and Sales and Use Tax Bulletin for more information.
Taxpayers may not include or report sales and use taxes using the EFT ACH (Electronic Funds Transfer Automated Clearinghouse) option. You may file and pay using our free bFile service which offers direct debit, or you may pay by credit card online at www.officialpayments.com or by calling 1-800-2PAY-TAX (1-800-272-9829).
Pay Delinquent Business Taxes Online
If you've received a bill for any overdue business tax liabilities, you can use BillPay to pay those liabilities online for free.