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New Tax Filing Deadlines

Filing Deadlines and Due Dates

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 our bFile service, or over the telephone by calling 410-260-7225.

Corporate estimated tax quarterly returns must be filed by the 15th day of the month as indicated below for the appropriate quarterly filing period.

Corporate estimated tax quarterly returns must be filed by the 15th day of the month as indicated below for the appropriate quarterly filing period.

Period
Due Date
1st Quarter
15th day of 4th Month
2nd Quarter
15th day of 6th Month
3rd Quarter
15th day of 9th Month
4th Quarter
15th day of 12th Month

If a due dates falls on a Saturday or Sunday or holiday, the report is due on the next business day.

If you have no taxable sales to report and owe no tax, you are still required to file a return. In this case, you should use telefile by calling (410) 260-7225.

Period
Due Date
January
February
March
February 20
March 20
April 20
1st Quarter
April 20
April
May
June
May 20
June 20
July 20
2nd Quarter
July 20
July
August
September
August 20
September 20
October 20
3rd Quarter
October 20
October
November
December
November 20
December 20
January 20
4th Quarter
January 20

The tire recycling fee is due to be filed and paid on a semi-annual basis, using pre-printed vouchers that are issued after the account is registered. Tire recycling can also be filed on a monthly basis. A person who is responsible for paying the tire recycling fee on tires sold during the course of a month shall file wit the Comptroller a report of those sales, accompanied by payment of the tire recycling fee, by the 21st day of the succeeding calendar month.

The voucher and payment for the appropriate filing period should be mailed to the Comptroller of Maryland by the due dates noted below.

Period Due Date
1st half of year July 21
2nd half of year January 21

Mailing address

Revenue Administration Division
Comptroller of Maryland
Remittance Processing Center
110 Carroll Street
Annapolis, Maryland 21411-0001

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 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

The IFTA quarterly reports should be mailed 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.

The motor fuel monthly reports should be mailed to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21404-2191

Filing Deadlines

Alcohol reports are due the 10th of the month following the month you are reporting. For example, if you are reporting activity for June, the report is due by July 10th.

  1. Wholesale Beer Reports
  2. Wholesaler / Manufacturer - Wine & Distilled Spirits Tax Returns (filed in duplicate)
  3. Maryland Brewery Tax Returns, along with a copy of the Federal Brewer's Report of Operations (filed in duplicate)
  4. Non-Resident Winery Returns

Return/Report Due Date
Non-Resident Dealer Beer Tax Returns 15th of the month following the report month
Railroad, Steamboats and Airplanes Tax Returns 25th of the month following the report month
Family Beer and Wine Facility Permit Report 15th of October (filed annually)
Charity Wine Auction Permit Holder Report 30 days after the event

Direct Wine Shipper Tax Return Information - Filing Method

Direct Wine Shippers must submit Form 315, pages one and two. Direct Wine Shippers are allowed to submit their own spreadsheet in place of the second page as long as it contains the name, address, and number of liters shipped to each consumer.

Direct Wine Shippers can complete and print the form or you can file on line by clicking the link: https://interactive.marylandtaxes.gov/bServices/AlcoholEfile/Default.aspx

Direct Wine Shippers tax returns are filed quarterly and are due by the 10th of month following the reporting quarter.

Quarter Due Date
January through March April 10th
April through June July 10th
July through September October 10th
October through December January 10th

Regular returns

The due date for regular admissions and amusement tax returns is printed on the face of the return.

One-time events

If you have a one-time event, the return and any taxes due must be filed by the tenth day of the month following the month in which the event occurred, as indicated in the chart below:

Month When Event Occurred Due Date for Return
January
February
March
February 10
March 10
April 10
April
May
June
May 10
June 10
July 10
July
August
September
August 10
September 10
October 10
October
November
December
November 10
December10
January 10

Late returns

If you file your return late, it is subject to a penalty charge of 10 percent, plus interest. If you do not respond to a notice of or about an admissions and amusement tax return that has not been filed, an estimated tax due amount may be calculated and an additional penalty of 25 percent may be imposed.

Personal liability

According to state law, the personal liability for the tax extends to any officer of a corporation who exercises direct control over the fiscal management of the corporation. If you owe an admissions and amusement tax debt, the state may also withhold your personal income tax refund.