Business Reporting Requirements & Other Assessments
Existing accounts
You have two options to file your employer withholding reports: you can file electronically, or you can file using pre-printed coupons in a coupon book that we send to you, which contains your Employer's Return of Income Tax Withheld (Form MW506). If you use the preprinted MW506 coupons to file, please return your reports in the window envelope that we send to you. Be sure that our mailing address is showing through the window.
You must file your withholding reports according to the schedule dictated for your business by our filing categories. If you have a new account, you must file reports no less frequently than quarterly. Your account will be reviewed at the end of the year to determine if your filing requirement needs to be changed.
If circumstances prevent you from using the coupon book and you choose not to file electronically, you may file your return by letter. Please include the following information in the letter:
- Maryland Central Registration Number (CRN).
- Federal Employer Identification Number (FEIN).
- Business name, address and telephone number.
- Amount of income tax withheld.
- Dates covered by the return.
No tax due
If you do not owe tax, you are still required to file a return. In this case, you can file a zero report using our telefile service at 410-260-7225.
For additional information, see the links below.
The due dates for income tax withholding reports vary for employers filing monthly, quarterly, accelerated and annual reports. If the due date falls on a Saturday, Sunday or state holiday, the report is due on the next business day.
Monthly reports
Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld.
If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland indicating that you no longer have employees or are no longer liable to file the return.
Quarterly reports
Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld.
If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland indicating that you no longer have employees or are no longer liable to file the return.
Accelerated reports
Employers filing accelerated withholding reports must file within three business days following the payroll (pay date).
The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax.
Annual reports
Employers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld.
No tax due
If you do not owe tax, you are still required to file a return. In this case, you can file a zero report electronically by using the Maryland Tax Connect Portal, or over the telephone by calling 410-260-7225.
| Period | Due Date |
|---|---|
| January February March |
February 15 March 15 April 15 |
| 1st Quarter | April 15 |
| April May June |
May 15 June 15 July 15 |
| 2nd Quarter | July 15 |
| July August September |
August 15 September 15 October 15 |
| 3rd Quarter | October 15 |
| October November December |
November 15 December15 January 15 |
| 4th Quarter | January 15 |
Generally, all new accounts are placed on a quarterly filing frequency. However, when completing our Central Registration Application electronically, you can choose a quarterly or monthly filing frequency. All accounts are reviewed once a year to determine if a filing category needs to be changed.
Businesses must file withholding reports according to the following categories:
- Accelerated: Employers who were required to withhold $15,000 or more for the preceding calendar year and also have accumulated $700 of withholding tax, in any pay period.
- Quarterly: Employers with less than $700 of withholding per quarter.
- Monthly: Employers with more than $700 of withholding in any one quarter.
- Seasonally: Employers who operate only during certain months. Employers must obtain prior approval to file seasonally.
- Annually: Employers with less than $250 withholding per calendar year are required to remit the tax withheld on an annual basis.
Motor carrier returns
Motor carriers registered with Maryland under the International Fuel Tax Agreement (IFTA) must file quarterly IFTA fuel use tax reports by the following due dates noted in this chart. IFTA quarterly reports and returns can be filed online through the Maryland Motor Carrier Connect portal.
| IFTA Reporting Period | Due Date |
|---|---|
|
1st Quarter January 1-March 31 |
April 30 |
| 2nd Quarter April 1-June 30 |
July 31 |
|
3rd Quarter July 1-September 30 |
October 31 |
| 4th Quarter October 1-December 31 |
January 31 |
File your IFTA quarterly reports electronically or mail your paper forms to:
Comptroller of Maryland
IFTA
P.O. Box 2171.
Annapolis, MD. 21404-2171
Motor fuel reports
Dealers, distributors, special fuel sellers, special fuel users, and turbine fuel sellers, must file a report for each month in which they sell or use motor fuel in the state of Maryland.
For months when there is no activity, a report must be filed stating "No Activity." Please note that six or more consecutive months of "No Activity" may be grounds for license cancellation. This report must be filed on or before the last day of the following month. If mailed, the report must be postmarked at least two days prior to the last day of the month.
File your motor fuel monthly reports electronically or mail your paper forms to:
Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21404-2191
In 2009, the Maryland General Assembly passed Senate Bill 277(Chapter 500, Acts of 2009), which revised the Courts and Judicial Proceedings Article 7-302 to require political subdivisions to remit to the Comptroller any Speed Monitoring System fines collected in excess of 10% of a subdivision's fiscal year revenues.
All Maryland local governmental jurisdictions that enforce speed limit laws are required to file an annual report to the Comptroller of Maryland.
The Maryland Speed Monitoring System Report (SMS-1) is due on the 30th day of September following the fiscal year in which the Speed Monitoring Fines were collected.
Payment to the Comptroller should be made electronically. For information on setting up electronic payments or other questions concerning the SMS-1, please contact Taxpayer Service at 410-260-7980 or 1-800-MD-TAXES between the hours of 8:30 a.m. - 4:30 p.m.