2019 Instruction Booklets

 

Note: For forms, visit the 2019 Individual Tax Forms or Business Tax Forms pages.

2019 Individual Income Tax Instruction Booklets

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Booklet Title Description
Resident Maryland State and Local Tax Forms and Instructions Instructions for filing personal state and local income taxes for full- or part-year Maryland residents.
Nonresident Maryland Tax Forms for Nonresidents Instructions for filing personal income tax returns for nonresident individuals.
Fiduciary Maryland Instructions for Fiduciaries Instructions for filing fiduciary income tax returns.

 

2019 Business Income Tax Instruction Booklets

Booklet Title Description
Corporation Maryland Income Tax Form Instructions for Corporations Instructions for filing corporation income tax returns for the calendar year or any other tax year or period beginning in 2019.
Pass-Through Entity Maryland Income Tax Form Instructions for Pass-Through Entities Instructions for filing pass-through entity income tax returns for the calendar year or any other tax year or period beginning in 2019.

 

2019 Employer Withholding Instruction Booklets

Booklet Title Description
Employer Withholding Guide Maryland Employer Withholding Guide Instructions for complying with the requirements for withholding Maryland income tax as required by law.
2019 Maryland Employer Reporting of W-2s Instructions and Specifications Instruction and Specifications Booklet for 2019 Maryland Employer Reporting of W-2s To be used as a companion to the Social Security Administration Publication No. 42-007 EFWS Tax Year 2019. This booklet highlights the special requirements of the Maryland program.
2019 Maryland Employer Reporting of 1099s Instructions and Specifications 2019 Maryland Employer Reporting of 1099s Instructions and Specifications< To be used as a companion to Publication 1220 for tax year 2019 including specifications for filing forms 1098, 1099, 5498 and W-2G magnetically or electronically, and highlights the special requirements of the Maryland program.