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 the Maryland Tax Connect Portal.

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

Digital Advertising Gross Revenues Estimated tax quarterly returns must be filed by the 15th day of the month as indicated below for the appropriate quarterly filing period.

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.

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.

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:

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

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 online at the Maryland Tax Connect Portal.

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

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:

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.