Audience: Businesses
You have two options to file your employer withholding reports: you can file electronically, or you can file using pre-printed coupons in a coupon book that we send to you, which contains your Employer's Return of Income Tax Withheld (Form MW506). If you use the preprinted MW506 coupons to file, please return your reports in the window envelope that we send to you. Be sure that our mailing address is showing through the window.
You must file your withholding reports according to the schedule dictated for your business by our filing categories. If you have a new account, you must file reports no less frequently than quarterly. Your account will be reviewed at the end of the year to determine if your filing requirement needs to be changed.
If circumstances prevent you from using the coupon book and you choose not to file electronically, you may file your return by letter. Please include the following information in the letter:
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 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 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.
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.
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.
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 1-800-638-2937 or from Central Maryland 410-260-7980.
Period | Due Date |
|---|---|
January | February 15 |
February | March 15 |
March | April 15 |
1st Quarter | April 15 |
April | May 15 |
May | June 15 |
June | July 15 |
2nd Quarter | July 15 |
July | August 15 |
August | September 15 |
September | October 15 |
3rd Quarter | October 15 |
October | November 15 |
November | December15 |
December | January 15 |
4th Quarter | January 15 |
Generally, all new accounts are placed on a quarterly filing frequency. However, when completing our Central Registration Application electronically, you can choose a quarterly or monthly filing frequency. All accounts are reviewed once a year to determine if a filing category needs to be changed.
Businesses must file withholding reports according to the following categories:
Motor Carrier and Fuel Reporting Due Dates
In 2009, the Maryland General Assembly passed Senate Bill 277(Chapter 500, Acts of 2009), which revised the Courts and Judicial Proceedings Article 7-302 to require political subdivisions to remit to the Comptroller any Speed Monitoring System fines collected in excess of 10% of a subdivision's fiscal year revenues.
All Maryland local governmental jurisdictions that enforce speed limit laws are required to file an annual report to the Comptroller of Maryland.
The Maryland Speed Monitoring System Report (SMS-1) (PDF) is due on the 30th day of September following the fiscal year in which the Speed Monitoring Fines were collected.
Payment to the Comptroller should be made electronically. For information on setting up electronic payments or other questions concerning the SMS-1, please contact Taxpayer Service at 410-260-7980 or 1-800-MD-TAXES between the hours of 8:30 a.m. - 4:30 p.m.