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Information for Tax Professionals

Maryland Announces New Software Designations and e-File Amended Returns

As of January 1, 2014, the Comptroller of Maryland made a significant change in the software approval process for Maryland MeF. The Comptroller of Maryland has designated e-File Software Vendorsí Maryland products as either Basic or Comprehensive (see Tax Alert). This will applies to both business and individual income tax software packages. These designations will help taxpayers and tax professionals determine which software will best fit their needs.

Software packages designated as Comprehensive will support all electronic forms, including Form 500CR, Amended Returns and binary attachments (PDFs).  The Basic designation will support, at minimum, Form 502 and W-2 for Individual and Forms 500 and 510 for Business and will include any software supporting less than all electronic forms.

We have also separated the list of approved e-File software vendors into two lists, one for individuals and one for businesses.  We will continue to update these pages for tax year 2014 as we approach the tax season.

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

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

Business Withholding Responsibilities

Employers are responsible for ensuring 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 employerís 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 Comptrollerís Office at 410-260-7980 from Central Maryland or 1-800-MD TAXES from elsewhere.



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. See the IFTA page for more information and important links to video modules.

Accupay Questions

Maryland employers who have contracted with Accupay, Inc. for payroll services may contact Assistant Comptroller, Joe Shapiro, the Comptroller's designated taxpayer ombudsman, to determine whether they currently have any delinquent income tax withholding returns or outstanding withholding liabilities with the State of Maryland. Mr. Shapiro can be reached at 410-260-4020 or at jshapiro@comp.state.md.us.

The Comptrollerís Office will work with affected employers to bring their Maryland income tax withholding accounts into good standing. While interest and penalties will be waived, employers remain liable for unpaid withholding taxes. The Comptroller's Office will, however, establish payment plans for affected taxpayers as appropriate.

Wynne Case

While further action following the Wynne case is being considered, taxpayers should be aware that the statute allows three years to file amended tax returns and taxpayers are advised to speak with a tax professional to determine whether the case affects them. 

Sales and Use Tax Changes

Due to recent legislative changes, there is a new section on Sales and Use Tax Form 202 for the 9-1-1 Surcharge Fee. As of July 1, 2013, 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 new Sales and Use Tax Facts and Sales and Use Tax Bulletin for more information.

Also, as of August, 1, 2013, taxpayers may no longer 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).

 



†† e-File for Providers
†† Electronic Filing
†† Software Developers & Vendors
†† Power of Attorney
†† Form Updates and Revisions
†† Tax Calculators
†† Frequently Asked Questions
†† Employer Withholding


 
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