Frequently Asked Questions About Year End Magnetic Media Reconciliations

Below you will find frequently asked questions concerning magnetic media reconciliation

The Maryland Central Registration Number is an eight-digit number assigned by Maryland when you open a state withholding account. The number is located under the label "REGISTRATION NBR" in the coupon books sent to each employer. See Withholding Account Information.

You can contact Taxpayer Services by telephone at 410-260-7980 from Central Maryland, or 1-800-638-2937 from elsewhere, by e-mail at taxhelp@marylandtaxes.gov or by fax at 410-974-2967.

Be prepared to provide the following information:

  • Federal Employer Identification Number (FEIN).
  • Name of company.
  • Name and method of contact for the person inquiring.

Employers having less than 25 W-2 wage and tax statements to report may send a paper Form MW508 with paper copies of the wage and tax statements to:

Revenue Administration Division
ATTN: W-2 Processing, Room 206
110 Carroll Street
Annapolis, MD 21411-0001

No. We cannot process W-2Cs or amended MW508s on magnetic media. All W-2Cs and amended MW508s must be submitted on paper to:

Revenue Administration Division
Returns Processing, Room 206
110 Carroll Street
Annapolis, MD 21411-0001

No documents are required. The annual reconciliation information is contained in the RV record, which includes all fields from Maryland Form MW508.

All paper W-2s and 1099Rs not included on media must be submitted in one package with the media. Also include Form MW508 showing the totals of all paper W-2s and 1099Rs, Form 500CR (Maryland Business Income Tax Credits) and payment of balance due, if applicable. Please include your name, Federal Employer Identification Number (FEIN), and Maryland Central Registration Number on all documents.

Send the package to:
Revenue Administration Division
ATTN:W-2 Processing, Room 214
110 Carroll Street
Annapolis, MD 21411-0001

No, test files are not required. However, we recommend and encourage large filers to submit a test file by using the Bulk Upload Test Link on bFile. This will validate proper format and identify problems before production data is submitted, avoiding delays in processing.

The filing deadline for both W-2 and 1099R wage and tax statements is January 31st each year. This new due date went into effect as of July 1st, 2016. If the due date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day.

Employers must file their statements by the filing deadline. Maryland law does not provide for filing extensions for year-end reconciliations. Failure to comply with the W-2 and 1099 data reporting rules may result in a penalty of $100 for each violation, along with a $100 penalty or each annual W-2 or 1099 report that is not properly filed. Additional penalties may be assessed for failing to comply with Section 13-706 of the Tax-General Article, Annotated Code of Maryland.

Yes, the Comptroller of Maryland can now process back-year data submitted on magnetic media. All data must be presented in the current year format and the tax year must be properly entered in both the "RE" and "RV" record.

No. All magnetic media becomes the property of the Comptroller's Revenue Administration Division. After the media is processed successfully, it must be destroyed for security reasons.

If you are having difficulty in creating your W-2 file, please call us at (410) 260-7150, send an email to efil@marylandtaxes.gov, or send a fax to (410) 974-2274. Every attempt will be made to assist you in resolving your problem.

Send the magnetic media to:
Revenue Administration Division
ATTN: W-2 Processing, Room 214
110 Carroll Street
Annapolis, MD 21411-0001

  • Omitting the Federal Employer Identification Number (FEIN) or using an invalid FEIN.
  • Using an incorrect format for the FEIN, which is nine positions, all numeric, and no hyphen.
  • Using a FEIN that does not correspond to the employer's Central Registration number.
  • Central Registration number not used or reported in the incorrect location.
  • Using the Unemployment number instead of the Central Registration number.
  • Using the FEIN instead of the Central Registration number.
  • No names listed in the RS record. Maryland does not read the RW, RO, or RU records. If these records are contained in file, they are overlooked.
  • Using any format other than EFW2 (2017 Social Security Administration Publication No. 42-007).
  • Failure to include the RA record results in the file not being properly read.
  • Failure to modify RS Record to include the Federal Employer Identification Number (FEIN) positions 328-336.
  • Failure to modify the RS Record to include the Maryland Central Registration Number (CR) positions 338-345.
  • Failure to include the RV containing the MW508 information.
  • Blank media sent.
  • Maryland Central Registration Number not used or reported in the wrong location.
  • Using the State Unemployment Insurance number instead of the Maryland Central Registration Number.
  • Sending media for State Unemployment Insurance instead of W-2 media to Revenue Administration Division.
  • Not sending all media for the employer together.
  • Using the FEIN instead of the Maryland Central Registration Number.
  • Using the FEIN when the withholding account was opened with a Social Security number. (Account information needs to be updated)
  • Creating out-of-balance conditions between RS record totals and RV record totals.
  • Separating the state and local taxes. These amounts are to be combined and reported as state tax withheld.
  • Incorrect record length. Record lengths must be 512 for W-2's and 750 for 1099's.
  • Variable block sizes instead of fixed block.
  • Filers who engage a service bureau on their behalf should be careful not to report duplicate data, which may generate penalty or balance due notices.