Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Information for Business Taxpayers

Filing and paying business taxes can be complicated. The Comptroller's Office is dedicated to making the process as simple and efficient as possible. Visit this special section for business taxpayers often for the latest information.

2015 Tax Amnesty

Maryland Tax Amnesty begins September 1 and runs through October 30, 2015. The program was passed by the Maryland General Assembly and waives all civil penalties (except for previously assessed fraud penalties) and half of the interest for delinquent taxpayers who apply and are approved.

The amnesty program applies to personal income tax, fiduciary income tax, pass-through entity nonresident income tax, corporate income tax, employer withholding tax, sales and use tax, and admissions and amusement tax. Taxpayers who were granted amnesty under either the 2001 or 2009 amnesty program are not eligible for the new program. Taxpayers can pay in full or set up a payment program by October 30, 2015. More...


What's New for the 2014 Tax Filing Season for Businesses

To help make filing your 2014 taxes easier check out What's New for the 2014 Tax Filing Season.

2014 Tax Law Changes

Information on Affordable Care Act
2014 Legislative Summary
Administrative Releases
Tax Alerts
Tax Bulletins

File Electronically with bFile

You can use our free bFile service to file:

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 NICUSA, INC.

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.

     Estimated Corporation Tax Payments
   File Business Taxes Electronically
     Tax Due Dates
   Tax Calculators
     Employer Withholding
   Business Tax Credits
     Business Tax Compliance
   Approved Software Vendors
     File Unclaimed Property Holder Report
   Register Business Tax Accounts

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