Maryland

Form
Filing Requirements
Corrections
1099-MISC
1099-NEC
Direct filing required of forms that have state withholding.
Corrections of directly filed forms are completed on paper. Only the corrected statements are required.
1099-R
Direct filing required of forms reporting $10 or more.
Corrections of directly filed forms are completed on paper. Only the corrected statements are required.
Filing method
Electronic Upload
Filing due date
January 31
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
All 1099-R, 1099-NEC,1099-MISC files will no longer be accepted through SFTP.
1099-MISC or 1099-NEC is required when there is Maryland withholding. If there is withholding, submit Form MW508.
Send filings to


Revenue Administration Division
ATTN: Magnetic Media Processing, Room 214
110 Carroll Street
Annapolis, MD 21411-0001