Maryland updates electronic filing for Forms W2 and 1099
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Thursday, November 21, 2019

Maryland updates electronic filing for Forms W2 and 1099

By Payroll and Entitlements Editorial Staff

Maryland has updated its magnetic media/electronic filing specifications for for Forms W2 and 1099. Employers with 25 or more W2 forms to submit with the MW508 return must file electronically. Maryland law requires that employers submit their annual Withholding reconciliation using the electronic format (to Bulk Upload or submit on media) if the total number of W2 statements meets or exceeds 25. We encourage all employers, regardless of the number of W2s, to file electronically. The annual filing deadline of W2 wage/tax statements is January 31st. If the due date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day. The 2019 Maryland Employer Reporting of W2s Instructions and Specifications Handbook is designed to be used as a companion to the Social Security Administration (SSA) Publication No. 42-007 EFW2 Tax Year 2019. Since many functions of the Maryland employer-reporting program are similar to the SSA program, this handbook highlights the special requirements of the Maryland program.

Maryland law requires employers to submit their annual Withholding Reconciliation using the magnetic media format if the total number of required 1099 statements meet or exceed 25. We encourage all employers, regardless of the number of 1099s, to file using magnetic media. The filing due date for 1099 wage/tax statements is January 31st. If the due date falls on a Saturday, Sunday or legal holiday, it must be filed by the next business day. The 2019 Maryland Reporting Instructions and Specifications Handbook for 1099s is designed to be used as a companion to the IRS Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935 AND W-2G Tax Year 2019. Since many functions of the Maryland employer-reporting program are similar to the IRS program, this handbook highlights the special requirements of the Maryland program. (Comptroller of Maryland, 2019 Maryland Employer Reporting of W2s Instructions and Specifications August 2019; Comptroller of Maryland,, 2019 Maryland Employer Reporting of 1099s Instructions and Specifications September 2019.)

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