Maryland Form W-2 Filing Requirements
- Form W-2 - Wage and Tax Statements
-
Form MW508 - Annual Employer Withholding
Reconciliation Return
Form W-2 Filing Requirements for the State of Maryland
Updated on December 17, 2020 - 10:30 AM by Admin, ExpressEfile Team
1. Maryland Form W-2 Filing Requirements for the 2020 Tax Year
Employers in Maryland must file Form W-2 with the state in addition to federal filing only if there is a state withholding to report.
As an employer in the state of Maryland, you must file
- Form W-2 - Wage and Tax Statements
- Form MW508 -Annual Employer Withholding Reconciliation Return
2. Maryland Form MW508
(Annual Employer Withholding Reconciliation Return)
Form MW508 is an Annual Employer Withholding Reconciliation Return for reporting the total tax amount withheld from an employee’s paycheck.
Maryland requires Form MW508 along with the Form W-2.
3. Maryland Form W-2 Filing Deadline
The deadline for filing both Form W-2 and the reconciliation Form MW508 with the Maryland state is
January 31, 2021.
Don’t wait until the deadline. Prepare and e-file your forms today, and have us mail your employee copies on
your behalf.
4. Maryland Form W-2 Penalty
If you miss filing your Form W-2 with Maryland or file after the deadline, an amount of $100 will be imposed as
a penalty.
5. Filing Form W-2s with the state of Maryland
The State of Maryland suggests filers file Forms electronically for quick processing and to get instant updates on the filing status.
And, you must e-file Form W-2 with the state of Maryland if:
- You are filing 25 or more Form W-2
6. Maryland Form W-2 Mailing Address
In case, if you are filing by paper, please mail the W-2s to the following address along with the required reconciliation Forms:
Comptroller of Maryland,
Revenue Administration Division,
110 Carroll Street,
Annapolis, MD 21411-0001.
