Home Information for Business Taxpayers Filing Deadlines and Due Dates Filing Deadlines and Due Dates Withholding Tax 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, or over the telephone by calling 410-260-7225. Corporate Estimated Tax Due Dates 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 Digital Advertising Gross Revenues Estimated Tax Due Dates 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. Period Due Date 1st Quarter April 15 2nd Quarter June 15 3rd Quarter September 15 4th Quarter January 15 Sales & Use Tax Due Dates 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 Tire Recycling Fee Due Dates 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 Carrier and Fuel Reporting Due Dates 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 QuarterJanuary 1-March 31 April 30 2nd QuarterApril 1-June 30 July 31 3rd QuarterJuly 1-September 30 October 31 4th QuarterOctober 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 Alcohol Tax Due Dates 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. Wholesale Beer Reports Wholesaler / Manufacturer - Wine & Distilled Spirits Tax Returns (filed in duplicate) Maryland Brewery Tax Returns, along with a copy of the Federal Brewer's Report of Operations (filed in duplicate) 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 Admissions & Amusement Tax Due Dates 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.