Home Individual Taxes Sales and Use Tax Sales and Use Tax Filing Information Contact Information for Sales and Use Tax Email Security Warning! When sending an email to the Comptroller of Maryland, do not include information such as your full social security number (use only the last 4 digits), bank account numbers, routing numbers, or any other sensitive information. If you wish to send sensitive information, email a description of the issue (without the sensitive data), and let us know you have confidential information to send. We will reply back via an encrypted email account, which will have "#secure#" in the email subject. In reply to the secured email, you may then provide the additional detail, including the sensitive information. E-mail You can e-mail your sales and use tax questions to us at sut@marylandtaxes.gov Please include your business name, address and your nine-digit federal employer identification number (FEIN) or eight-digit Maryland central registration number in your e-mail message. This will help us generate a quick response to your inquiry. Telephone Assistance Call 410-260-7980 or toll-free 1-800-638-2937 from elsewhere in Maryland. Telephone assistance is available Monday through Friday, 8:30 a.m. - 4:30 p.m. EDT Mailing Address Revenue Administration Division Taxpayer Service Division 110 Carroll Street Annapolis, MD 21411-0001 Contact Taxpayer Service E-mail You can e-mail your tax questions to us at taxhelp@marylandtaxes.gov. Please include your name, address and the last four digits of your Social Security number, or for business tax questions the Maryland Central Registration number (CR) or Federal Identification number (FEIN) in your e-mail message. This will help us generate a quick response to your inquiry. From February 1 - April 15, we experience extremely high email volumes. You can expect a response within 2-3 business days. E-mail your request for tax forms to taxforms@marylandtaxes.gov Telephone Assistance Assistance with Tax Questions Call 1-800-MD TAXES or 410-260-7980 from Central Maryland. Telephone assistance is available 8:30 a.m. - 4:30 p.m., Monday through Friday. Phone agents are available to assist you with tax questions, business and personal account information. Refund Status If you're calling about your Refund Status, you may use our automated line at 410-260-7701 or 1-800-218-8160. Note that refund status is updated once daily at approximately 10:30 a.m. Mailing Address Please include your name, address, the last four digits of your Social Security number, CR or FEIN number and a daytime phone number in any correspondence that you send to us. Mail your correspondence to: Comptroller of Maryland Revenue Administration Center Taxpayer Service Division 110 Carroll Street Annapolis, MD 21411-0001 Note: After you send your original correspondence, please do not submit any W-2s, 1099 forms or any other documentation to us unless we specifically request you to do so. Contact the Ombudsman Comptroller of Maryland's Ombudsman's Office Building upon the agency's commitment to stellar customer service, the agency has created a new unit dedicated to providing taxpayers with a high-level contact for tax issues that haven't been resolved adequately. The Ombudsman's Office, led by Dana Frank Buker, is dedicated to helping taxpayers navigate government channels and come to a swift resolution of their problems. Ombudsman If you have a problem with the Comptroller's Office that you are unable to resolve through routine channels, the Comptroller's ombudsman may be able to help. The ombudsman can: Respond to your inquiries about unresolved tax matters including mistakes made, undue delays, poor or misleading information or staff behavior; Ensure that the appropriate staff person reviews your complaints; Provide you with a written response about the Department's decision, if needed; Inform you of what action, if any, you should take to resolve the issue, and Assist you in understanding your rights and responsibilities under the Maryland Tax Statute. The ombudsman cannot: Review complaints relating to tax policy or legislation Review matter that are before the courts Automatically stop legal action being taken by the Comptroller's Office to collect a liability Review complaints that other statutory bodies would deal with Contact Information Comptroller's Ombudsman: Dana Frank Buker Telephone number: 410-260-6222 E-mail: ombudsman@marylandtaxes.gov Address: 80 Calvert Street, PO Box 466, Annapolis, MD 21404-0466 Contact the Comptroller Contact the Comptroller of Maryland Brooke Lierman, Comptroller The Comptroller's email account was changed on July 31, 2013. Please update your contacts. E-mail Contact: mdcomptroller@marylandtaxes.gov Mailing Address: Comptroller of Maryland 80 Calvert Street P.O. Box 466 Annapolis, MD 21404-0466 Phone Numbers Contact Us by Phone For any tax type not covered below, please call us at 410-260-7980, or 1-800-638-2937 outside of Central Maryland. Topic Phone Number Toll-Free Number Bulk Sales (on sale of business) 410-767-1941 from the Baltimore area 1-800-492-1751 from elsewhere in Maryland Business Licenses 410-260-6240 from Central Maryland 1-866-239-9359 from elsewhere in Maryland Estate Tax 410-260-7850 from Central Maryland 1-800-MD TAXES(1-800-638-2937) from elsewhere in Maryland Good Standing Certificates 410-260-7813 from Central Maryland Income Tax Refund Status 410-260-7701 from Central Maryland 1-800-218-8160 from elsewhere in Maryland Motor Fuel Tax 410-260-7215 from Central Maryland 1-888-784-0142 from elsewhere in Maryland Tax Clearance Certificate 410-767-1966 from Central Maryland 1-800-648-9638 from elsewhere in Maryland Tax Fraud/Non-Compliance-Individual Taxes 410-767-1322 Tax Practitioner Hotline (for Tax Professionals) 410-260-7424 Unclaimed Property 410-767-1700 from the Baltimore area 1-800-782-7383 from outside of central Maryland Email Contacts Contact Us by Email Email Security Warning! When sending an email to the Comptroller of Maryland, do not include information such as your full social security number (use only the last 4 digits), bank account numbers, routing numbers, or any other sensitive information. If you wish to send sensitive information, email a description of the issue (without the sensitive data), and let us know you have confidential information to send. We will reply back via an encrypted email account, which will have "#secure#" in the email subject. In reply to the secured email, you may then provide the additional detail, including the sensitive information. General Information taxhelp@marylandtaxes.gov A service which provides assistance and general information regarding Maryland tax returns, notices and other agency matters. Comptroller Brooke Lierman Brooke@marylandtaxes.gov Have a question or comment for State Comptroller Brooke Lierman? Comptroller Executive Staff Comptroller@marylandtaxes.gov Need to contact Comptroller Lierman’s team? Alcohol Licensing atcc.info@maryland.gov For manufacturers, transporters, and wholesale distributors of alcoholic beverages into, within and out of Maryland. Bureau of Revenue Estimates bre@marylandtaxes.gov Provides staff support to the Board of Revenue Estimates, which is responsible for estimating state revenues. Maintains detailed data and forecasts on state revenues and the state economy. Tax Investigation Unit cdcprograms@marylandtaxes.gov To report suspected tax fraud/non-compliance concerning individual taxes. Central Payroll Bureau cpb@marylandtaxes.gov Responsible for issuing paychecks to all state employees, except those in the Mass Transit Administration. Handles deductions, payroll taxes, W-2 forms, and other payroll reports for state government. Compliance Division compliance@marylandtaxes.gov The division's primary functions are auditing and collecting various business and personal income taxes. Operating sections include Administration, Auditing, Collections, and Hearings and Appeals. Electronic Filing Program efil@marylandtaxes.gov For online filers, tax preparers, and software developers with questions or comments about Maryland's electronic filing program for personal and corporate income tax returns. Estate Tax estatetaxhelp@marylandtaxes.gov For help or questions with filing of form MET1 and other Maryland Estate tax forms Feedback feedback@marylandtaxes.gov Let us know how the Comptroller's Office can better meet your needs through the services we offer and how we can make this site more useful to you. General Accounting Division gad@marylandtaxes.gov Maintains the state's accounting records and accounts for all state funds received and disbursed. Countersigns and distributes all State Treasury checks. Motor Fuel Tax MFTLicenses@marylandtaxes.gov For motor fuel dealers and diesel fuel sellers and users, commercial motor carriers, and International Fuel Tax Agreement (IFTA) members. Sales and Use Tax sut@marylandtaxes.gov For business and individual taxpayers with questions about the state sales and use tax. Corporate Information Reporting cdcombinedreporting@marylandtaxes.gov For business taxpayers with questions about corporate information reporting. State License Bureau slb@marylandtaxes.gov Responsible for enforcing local revenue laws which require business licenses. Tax Information for Tax Professionals taxprohelp@marylandtaxes.gov For tax professionals with questions about income tax law and client accounts. Tax Forms taxforms@marylandtaxes.gov For requesting tax forms and instructions. Tobacco Tax atcc.info@maryland.gov For manufacturers, transporters, and wholesale distributors of tobacco products into, within and out of Maryland. Unclaimed Property unclaim@marylandtaxes.gov Financial assets, such as bank accounts, insurance benefits and wages that remain unclaimed for three years must be reported to the Maryland State Comptroller's Office. The comptroller serves as custodian of these unclaimed funds and maintains a database to help locate the legal owners. If you are unsure of the appropriate e-mail address to use, please e-mail the General Information account. Local Offices and Directions Taxpayers can schedule in-person or virtual appointments easily. Taxpayer assistance is also available via email taxhelp@marylandtaxes.gov or by calling 1-800-MDTAXES. Our agents are standing by to help you. At Comptroller of Maryland branch offices, the following services are provided with no scheduled appointment: We provide blank Maryland state tax forms and/or tax booklets. We answer general tax questions. We accept completed Maryland tax returns and/or requested documents. We provide additional IFTA decals to carriers in good standing and new carriers whose applications have been approved. We provide certified copies of previously filed Maryland tax returns for individuals with identification. All other services require an appointment. To make an appointment: Please click on one of the branch offices below to schedule your appointment. Please arrive in the branch office five minutes before your scheduled appointment. Please have photo identification with you. To make a virtual appointment with the Comptroller of Maryland agency, taxpayers will need: Internet access, Microsoft Teams software, and a camera on your computer or cell phone. An email address for receiving your link to your virtual meeting. Please join meeting five minutes before your scheduled virtual appointment time. After your appointment, that link to the completed appointment expires, but you can schedule another appointment if needed. Taxpayer Services Virtual Appointments Schedule a Virtual On-line Appointment Using your P.C. or Cell Phone All Counties Baltimore - Compliance Division Virtual Appointments Schedule a Virtual On-line Appointment Using your P.C. or Cell Phone All Counties Tax Service Location Phone Number Counties Served Annapolis Schedule In-Person Office Visit 60 West Street Suite 102 Annapolis, MD 21401 410-260-7980 800-638-2937 Anne Arundel Queen Anne's Annapolis Compliance Schedule In-Person Office Visit 60 West Street Suite 102 Annapolis, MD 21401 410-260-7980 800-638-2937 All Counties Baltimore Taxpayer Service Schedule In-Person Office Visit 7 St. Paul Street Baltimore, MD 21202 410-260-7980 800-638-2937 Baltimore City Baltimore - Compliance Division State Office Bldg. 301 W Preston Street Baltimore, MD 21201-2384 Please note that the Baltimore Compliance Division DOES NOT provide MVA certification in order to obtain a driver’s license or ID, assist with current year Individual Income Tax preparation, or supply IFTA decals/stickers. Baltimore Business Tax Collections Schedule In-Person Office Visit Room 408 Baltimore Compliance Programs Schedule In-Person Office Visit Baltimore Compliance Programs Room 408 Baltimore Unclaimed Property Schedule In-Person Office Visit Room 310 410-260-7980 800-638-2937 Cumberland Schedule In-Person Office Visit Allegany Museum 3 Pershing Street Suite 101 Cumberland, MD 21502-2302 410-260-7980 800-638-2937 Allegany Garrett Elkton Schedule In-Person Office Visit Upper Chesapeake Corporate Center 103 Chesapeake Blvd Suite D Elkton, MD 21921-6313 410-260-7980 800-638-2937 Cecil Harford Kent Frederick Schedule In-Person Office Visit Courthouse/Multiservice Center 100 W. Patrick St. Room 2603 Frederick, MD 21701-5646 410-260-7980 800-638-2937 Carroll Frederick Greenbelt Schedule In-Person Office Visit 6401 Golden Triangle Drive Suite 100 Greenbelt, MD 20770 410-260-7980 800-638-2937 Prince George's Hagerstown Schedule In-Person Office Visit Crystal Building 1850 Dual Hwy. Suite 201 Hagerstown, MD 21740-6686 410-260-7980 800-638-2937 Washington Salisbury Schedule In-Person Office Visit Sea Gull Square 1306 South Salisbury Blvd. Suite 182 Salisbury, MD 21801 410-260-7980 800-638-2937 Caroline Dorchester Somerset Talbot Wicomico Worcester Towson Schedule In-Person Office Visit Hampton Plaza 300 E. Joppa Road Plaza Level 1A Towson, MD 21286 410-260-7980 800-638-2937 Baltimore County Waldorf Schedule In-Person Office Visit 1036 Saint Nicholas Drive Suite 202 Waldorf, MD 20603 410-260-7980 800-638-2937 Calvert Charles St. Mary's WheatonSchedule In-Person Office Visit Westfield Wheaton South Building 11002 Veirs Mill Rd Suite 408 Wheaton, MD 20902 410-260-7980 800-638-2937 Howard Montgomery Maryland Relay Service Maryland Relay is a public service provided by the Maryland Department of Budget and Management/Telecommunications Access of Maryland, which enables standard telephone users to communicate with deaf, hard - of - hearing, deaf/blind or speech - disabled people who use a TTY. For more information you can visit their web site, https://doit.maryland.gov/mdrelay/ or call the following numbers. Access Numbers 7-1-1 (in Maryland) 1-800-735-2258 (Anywhere) 410-260-7157 or 410-767-1967 (Baltimore Metro TTY) 301-949-6032 (Wheaton TTY) 1-888-VCO-WORD =1-888-826-9673 (for VCO) 1-877-735-5151 (for ASCII) 1-800-785-5630 (MD Speech-to-Speech Relay) 1-900-386-3323 (900 call via MD Relay) Public Information Act Requests Link coming soon